本文是在财政收支范围内讨论税和费的区别和联系，目的是论证税和费的一般理论，从而对规范财政收支有所研益，同时也是对理论界和实际工作部门盲目信赖收费倾向的一种技正。财政收入简要界定财政收入是由法律法规明确规定的政府收入。以此为参照，我国的财政收入由预算收入和 This paper discusses the difference and relationship between tax and fee within the scope of fiscal revenue and expenditure. The aim is to demonstrate the general theory of tax and fee so as to research and standardize the revenue and expenditure. At the same time, it also blindly charges the theoretical and practical work departments A kind of positive trend. A brief definition of fiscal revenue Financial income is clearly defined by laws and regulations of government revenue. Taking this as a reference, China’s fiscal revenue consists of budget revenue and