费与税均形成政府性收入,但二者的区别究竟是什么?税收是政府为满足其职能的需要,强制地、无偿地、规范地征收的收入。也就是说,强制性、规范性和无偿性是税收的本质特征。公共部门收费一般也具有规范性和强制性。费和税的重要区别是费的缴纳者从公共部门所提供的服务中直接受益,其缴纳费用数量与受益 Both fees and taxes form a government revenue, but what is the difference between the two? Taxes are the revenue that the government compulsively, gratuitously and regularly collects to meet the needs of its functions. In other words, mandatory, normative and unpaid nature of tax revenue is the essence. Public sector fees are also generally normative and mandatory. The important difference between fees and taxes is that the payer directly benefits from the services provided by the public sector, the amount and cost of fees paid