自古以来,税费问题既是一个经济问题,又是一个政治问题,值得深入研究,慎重对待。当前,我国正在着手推行税费改革。认真研究历史上的收费情况,深入探讨其原因及弊端,总结历史上税费改革的成败得失,可以起到“以史为鉴”的作用。 Since ancient times, the tax and fee issue is not only an economic issue but also a political issue, which deserves further study and careful treatment. At present, our country is embarking on the reform of taxes and fees. To study carefully the history of fees and charges, probe into its causes and defects in depth, and summarize the success or failure of tax reform in history can play the role of “taking history as reference.”