一、“费”为什么可以改为“税”？所谓费，是指政府对其提供的公共商品（包括劳务）索取的价格，也就是消费者（包括法人和自然人）消费公共商品所支付的价格。这里所说的政府提供的公共商品，实际上是指提供公共商品的公共部门。公共部门是指政府各职能机构和为了完成政府职 First, “fees” Why can be changed to “tax”? The so-called fee refers to the government to provide the public goods (including labor) to obtain the price, that is, consumers (including legal persons and natural persons) to pay the price of public goods. The public goods provided by the government mentioned here actually refer to the public goods that provide public goods. The public sector refers to the government’s functional agencies and in order to complete the government posts