收费过多、费大于税问题已日益成为我国进一步深化改革的绊脚石 ,它不仅造成政府行为的不规范 ,而且严重干扰了市场经济的正常运行 ,使企业不堪重负。因此 ,要完善我国财税体制 ,保证市场机制运行畅通 ,非费改税不可。要费改税 ,首先要理解什么是“费改税”。费改税不是指将所 Excessive charges and over taxes on taxes have become increasingly a stumbling block to our country’s further deepening of the reform. They not only cause irregularities in government behavior, but also seriously disturb the normal operation of the market economy and make enterprises overwhelmed. Therefore, we must perfect our fiscal and taxation system and ensure the smooth operation of the market mechanism. To change taxes, we must first understand what is “tax reform.” Revenue tax reform does not mean that