出现“费大于税”的现象,是由于宏观制度改革滞后于微观制度改革造成的对收费制约的缺位,以及由此产生的收费对收费单位产生的内在利益驱动二者相互作用的结果。然而,再深入分析我们就会发现,“费大于税”的更深层次原因,在于政府预算约束软化而形成的政府收入与支出的不规范。现在财税体制的问题不仅在于收费过多、过滥,政府预算内收入也存在着不规范的行为,政府预算内支出亦存在着大量的浪费现象,而这些现象的形成都是由于政府预算约束的软化。为什么会出现政府预算约束的软化呢?这是由于政府部门的公益性职能与具有服务、交换性质的职能划分不清造 The phenomenon of “fee greater than tax” arises from the fact that the macro-system reform lags behind the micro-system reform to make up for the absence of charging constraints and the consequent effect of charges on the internal profit-generating unit of the charging unit . However, further analysis shows that the deeper reason for the “fee above tax” lies in the non-standardization of government revenues and expenditures caused by softening government budget constraints. Nowadays, the problem of the fiscal and taxation system lies not only in overcharging and overcharging but also in irregularities in the revenue of the government budget. There is also a lot of waste in the expenditure of the government budget, which is caused by the government budget constraint soften. Why does the government’s budget constraint appear to be softened? This is due to the unclear division of functions between the public service and the exchange of services by government departments