在我国,税费改革的急迫性与重要性早已显现,但经过几年的试点和努力,其实际收效与预期目标却相距甚远。在某些地区,由于政府工作有垄断性和追求自我扩张的倾向,形成自上而下的政府部门在县乡的延伸,地方政府无法满足庞大的组织和臃肿的干部队伍的巨大开支,使其成为各行为主体以各种名义乱收费的体制性根源。税费改革的过程实际上就是与此相关的不同利益主体之间进行利益再分配的过程,若能给地方以税权,使其拥有主体税种和完善的地方税制体系,就可以消除地方税制对费改税的掣肘,并能有效地促进税费改革。 In our country, the urgency and importance of the reform of taxes and fees have already appeared. However, after several years of trial and hard work, their actual results are far from the expected goals. In some areas, due to the monopolistic nature of government work and the tendency of self-expansion, a top-down government department is formed in counties and townships. Local governments can not meet the huge expenses of huge organizations and bloated cadres so that they Become the main causes of various acts of arbitrary charges of the institutional roots. The process of tax-fee reform is actually the process of redistribution of interests between different stakeholders. If we can give the local government a tax right to own the main taxes and improve the local tax system, the local tax system can be eliminated Fiscal reform tax constraints, and can effectively promote tax reform.