费与税是两个不同的经济范畴,在社会经济生活中发挥着不同的重要作用。“税” 是一国政府凭借其政治权力无偿地征收货币或实物,以取得财政收入的一种工具。“费” 是一方当事人向另一方当事人提供某种劳务或某种资源的使用权,而向受益人收取的代价。本文所要研究和探讨的收费中存在的问题和如何进行税费改革问题。 一、收费现状及其存在的弊端 现代社会生活中,在部门利益的驱使下, “费” 也从良好的初衷,开始了扭曲,收费的口子越来越大,越来越多,使基层某些部门和某些人从收费中尝到了甜头,服务的概念也就逐渐地被“蜕 Fees and taxes are two different economic categories that play different and important roles in social and economic life. “Taxes” are a tool for a country’s government to obtain financial revenue by levying money or in kind on its political power. “Fees” is the price one beneficiary receives from one party to provide the other party with the right to use certain kinds of labor or certain resources. This article will study and explore the problems in charging and how to carry out tax reform. First, the status of fees and the drawbacks of its existence In modern social life, driven by departmental interests, “fees” from a good original intention, began to distort the charge of the mouth of more and more, more and more, so that grassroots Some departments and some people have tasted the sweetness of the fee, the concept of service has gradually been "shed