朱基总理在谈到我国财税制度改革时说：“目前存在的一个问题是费大于税。很多政府机关在国家规定以外征收各种费用，使老百姓负担不堪，民怨沸腾，对此必须整顿和改革”。内蒙古的税外收费问题同样不容乐观，为此，本文拟从内蒙古税外收费现状及清费立税的目标与对策等方面作 When talking about the reform of the fiscal and taxation system in our country, Premier Zhu Rongji said: “One of the problems now is that the fees are higher than the tax. Many government agencies charge various fees outside the state’s stipulations to make ordinary citizens be overwhelmed with grievances and grievances which must be rectified and reformed ”. Therefore, this article intends to make some suggestions on the status quo of tax collection and payment in Inner Mongolia and the countermeasures of tax collection and payment