在“费改税”过程中对需要保留的收费、基金项目,要进行分类处理:1.将具有税收性质的收费、基金列入“费改税”范围。对于一些收入数额较大,来源相对稳定,具有税收性质的收费、基金,可逐步由税收来取代。例如:可考虑将养路费、车辆购置附加费、水运客运附加、公路建设基金等改 In the “tax reform” process need to retain the charges, fund projects, to be classified: 1 will have the nature of the tax charges, the fund included in the “tax reform” range. For some revenue larger, relatively stable source, with the nature of the tax charges, funds, can be gradually replaced by tax revenue. For example: you can consider the maintenance fee, vehicle purchase surcharges, additional water transport passengers, highway construction fund reform