税与费的区别表现在：首先，税收是国家取得财政收入的主要方式，收费是国家取得财政收入的次要方式或补充形式。其次，税收具有征收对象的普遍性、征收方式的统一性和相对的稳定性，它凭借国家政治权力，具有征收上的强制性特征，通过税收提供的公共商品劳务有非排他性，因此? The difference between tax and fee is as follows: First, taxation is the main way for the state to obtain financial revenue. Charges are the secondary or supplementary form for the state to obtain financial revenue. Second, the tax has the universality of the object of collection, the unification and relative stability of the collection methods. With its political power of the state, it has the mandatory characteristics of collection and the non-exclusiveness of the public goods and services provided through taxation.