“费改税”作为一种约定俗成的简化称呼，是当前税费改革的一种流行说法，实际上是不算全面和准确的，它不能涵盖税费改革的全部内容，同时易歪曲“费”的性质，给税费改革带来观念上的障碍。因为费改税并不是将所有的“费” 均改为“税”，而只应是把那些具有税收性质或名为费 As a general term, the “tax reform” is a popular saying about current tax reform. It is actually not comprehensive and accurate. It can not cover the entire contents of the tax reform. At the same time, it is easy to distort the “fee” The nature of the tax reform brings the concept of obstacles. Because tax reform does not mean changing all the “fees” into “taxes” but only those taxes that are of a tax nature or are called fees