基金和附加,指国家机关和事业单位为履行或代行政府职能,依据国家法律、法规和规章而开征的特定收费项目。一般具有来源稳定、逐年递增的趋势,且数额较大。据调查,某地区1996年征收的基金和附加达1千多万元,约占当年工商税收9.5％,这就需要加强管理和不断完善管 Funds and surcharges refer to the specific fees and charges that state agencies and institutions charge in order to perform or act on their behalf and in accordance with national laws, rules and regulations. Generally have a steady source, increasing year by year trend, and a larger amount. According to the survey, funds and surcharges collected in 1996 in some areas amounted to more than 10 million yuan, accounting for about 9.5% of the industrial and commercial tax revenue of that year. This requires strengthening management and continuous improvement of management