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收费热日益膨胀，名目繁多的收费挤占了国家财政收入，助长了不正之风，扰乱了经济秩序。费改税是增加地方财力的最佳选择：地方财力不足，迫切要求扩大财权；税比费更能调控经济，有些费改税容易转化和过渡。税改费遵循的原则：受益有偿原则和效率原则。费改税目前可开征教育税、环境保护税、社会保障税、扩展车船使用税等。费改税将有利于扩大地方税收规模、建立地方税收体系，加强财政宏观调控能力。
The heat of fees and charges has been expanding. A wide range of fees have squeezed the state revenue, fueling unhealthy tendencies and disrupting the economic order. Tax reform is the best way to increase local financial resources: lack of local financial resources urgently requires the expansion of financial power; taxes and fees are better able to regulate the economy, and some fees and taxes are easily converted and transitioned. The principle of following the tax reform fee: Benefit from the principle of compensation and efficiency. Tax reform currently levy education tax, environmental protection tax, social security tax, the expansion of travel tax and other vehicles. Tax reform will be conducive to expanding the scale of local taxes, the establishment of local tax system, strengthen financial macro-control ability.