对行政事业性收费征税问题的思考○慕涛任荷香○税与“费”（指行政事业性收费，下同）同属于国民收入的财政分配范畴。一个时期以来，为抑制财政预算外资金的过快膨胀，解决行政事业单位乱收费等问题，国家重申和明确强调了对行政事业性收费征收营业税问题。行政事业单位... Consideration of taxation of administrative fees ○ Mu Tao Ren charge Hong tax and “fee” (refer to administrative fees, the same below) belong to the national income distribution of the fiscal category. Since a certain period, in order to curb the excessive expansion of extrabudgetary funds and solve the arbitrary charges of administrative units, the State reiterates and clearly stresses the issue of business tax on the collection of administrative fees. administrator...