在我国近年来的经济生活中,收费混乱、费强税弱、以费挤税的问题日益突出,税费问题引起我国理论和实践部门的广泛重视。税费改革刻不容缓,税费归位任重道远。我们认为,在我国建立社会主义市场经济的过程中,对税费问题的财政改革,应该借鉴西方市场经济国家政府对收税与收费界定的成功经验,规范税费的财税管理体制,强化税费的政府预算管理。一、西方财政学对税费内涵及其关 In our country’s economic life in recent years, the charges are chaotic, the tax is feeble and strong, and the problem of fee collection and taxation has become increasingly prominent. The issue of taxes and fees has drawn widespread attention in our country’s theory and practice departments. Tax reform is urgent, tax-homing long way to go. In our opinion, during the process of establishing a socialist market economy in our country, the fiscal reform on the issue of taxes and fees should draw lessons from the successful experience of the governments in the western market economies on the definition of taxes and fees, standardize the fiscal and taxation management system of taxes and fees, and strengthen the taxation Government budget management. First, western finance on the meaning of taxes and their related