一、交——缴。“交”和“缴”都含有“给予”、“转让”的意思,常用于把钱、款或物交(缴)绐某一方。例如,“请你把工资交给小王”,“这张发票应交给购货单位”。再如,“企业上缴所得税”“基层上缴主管部门资金占用费”。前两例用了“交”,它反映了企业与个人,企业与企业之间平等、转让关系。后两例则用了“缴”,它反映了企业依法纳税,基层按规定上缴资金占用费的经济业务,带有一定的强制性。(参见《北京财会》1990年第4期张燕生文《“交”与“缴”字》)二、税——费。“税”是指国家凭借政治权力,用法律强制手段,对一部分社会产品进行分配,以无偿取得财政收入的一种形式。它具有强制、无偿和固定的特性。如工业要缴产品税,商业要缴营业税,农民要缴农业税等等。这些税都是无偿且固定要向国家按章缴纳的,而且非缴不可。各种税收都是由当地税务部门及其委托代力、单位负责征收,并开具统一税票,其它任何单位都无权收税。“费”是指政府机关为单位或个人提供服务时,或授于国家资源和资金的使用权而收取的代价。如公安、卫生、工商管理等部门,为开发各种证、照、簿、册而收取的工本费、手续费、化验费和商标注册费及各种管理费等。另外,也有一些 First, pay - pay. “Pay” and “pay” all contain the meaning of “give” or “transfer”, and are often used to pay money, money or goods to one of them. For example, “Please give your salary to Wang,” “This invoice should be given to the purchase unit.” Another example, “companies pay income tax” “grass-roots turned over to the competent department of capital occupation fee.” The first two cases used “pay”, which reflects the business and personal, business and business equality, the transfer of relations. The latter two cases used the “pay”, which reflects the business taxpayers according to the law, the grassroots level in accordance with the provisions of the financial occupation fees paid by the economy, with some mandatory. (See “Beijing Finance” 1990 No. 4 Zhang Yan Shengwen “pay” and “pay” word) Second, the tax - fee. “Tax” refers to the state by virtue of political power, the use of legal coercion, part of the distribution of social products in order to obtain a form of financial revenue. It has mandatory, free and fixed features. Such as industry to pay product tax, commercial tax payable, farmers to pay agricultural tax and so on. These taxes are unpaid and fixed to be paid to the state according to the rules, and can not be paid. All kinds of taxes are collected by the local tax department and its agent, and the unit is responsible for collecting and issuing unified tax stamps. No other unit has the right to collect taxes. “Fees” refers to the government agencies in the provision of services for units or individuals, or grants the right to use the resources and funds of state fees received. Such as public security, health, business administration and other departments, for the development of a variety of licenses, photos, books, books and collect fees, fees, laboratory fees and trademark registration fees and various management fees. In addition, there are some