费改税是针对目前我国费大于税的不规范的政府收入格局而提出的一项政策主张。也是当前的热门话题,其中燃油费改税政策和社会保障税收政策在社会上争论较大,这两方面的改革政策也迟迟不能出台。本文从费改税的定义和相关政策切入,在燃油和社保两方面作了较详细的探讨。 Tax reform is a policy proposition put forward for the current non-standard government revenue pattern in China that is more than tax. It is also a hot topic at present. Among them, the fuel tax reform and the social security taxation policy have been debated in the society. Both of these reform policies have not yet come out. This article from the definition of tax reform and relevant policies cut in, made a more detailed discussion of both fuel and social security.