收费混乱 ,费大于税 ,政府收入非规范化是我国目前非常突出的问题。它已经严重地阻碍了社会主义市场经济体制的建立和完善 ,其负面效应越来越明显。因此 ,必须对其进行彻底改革 ,规范政府收入 ,完善政府的分配结构并建立合理有效的政府理财制度。一、费税制度改革的紧迫性（一 Charging confusion, the cost is greater than the tax, government non-standardization of income is currently China’s very prominent issue. It has seriously hindered the establishment and improvement of the socialist market economic system and its negative effects have become increasingly evident. Therefore, we must thoroughly reform them, standardize government revenue, improve the government’s distribution structure and establish a reasonable and effective government financial management system. First, the urgency of the tax reform (a