目前“费改税”已成为财税界讨论的热门话题,朱镕基总理在九届人大二次会议的政府工作报告中着重讲到这个问题:“乱收费、乱集资、乱摊派、乱罚款屡禁不止,一些地方农民和企业不堪重负。”这说明进一步改革税费体制已成当务之急。“费改税”这一提法实际上是对我国现阶段税费改革任务的一个约定俗成的称呼,而就它所涉及到的内容并不象有些人从提法表面所理解的把费改成税,以税取代费这么简单,实质上,它是一项系统而复杂的工程。 At present, “Tax reform” has become a hot topic in the discussions of the finance and taxation authorities. Premier Zhu Rongji emphasized this issue in the government work report to the Second Session of the Ninth National People’s Congress (NPC): “There are no fewer than fare collection, indiscriminate collection of funds, Local farmers and enterprises overwhelmed. ”This shows that further reform of the tax system has become a top priority. The reference to “tax reform” is actually a common term for the task of tax reform at the present stage in our country. However, the content it refers to is not the same as that of some people who changed their understanding of the tax reform into " Taxes, substituting taxes and fees are as simple as this. In essence, it is a systematic and complex project.