论费改税□张云贵一、费改税的必要性费与税本是两个不同的概念，服务不同的领域，具有各自的职能和作用，为什么要提出费改税呢？其理由是：（一）收费规模日益膨胀，制约地方税体系的建立健全，冲击国家财政收入的稳定增长。不断充实和完善地方税体系，使地方税收人能适... On fee reform □ Zhang Yungui First, the necessity of tax reform fee and tax This is the concept of two different services in different areas, have their own functions and roles, why should propose tax reform? The reasons are: (1) The ever-increasing scale of fees has constrained the establishment and improvement of the local tax system and has hit the steady growth of the country’s financial revenue. Constantly enrich and improve the local tax system so that local tax people can adapt ...