对规范地方政府收费与完善地方税体系的研究□解忠艳社会主义市场经济体制的逐步建立和加快经济发展的新时期，预算外资金在规模、范围、结构等方面都发生了很大变化，特别是作为预算外资金重要组成部分的行政事业性收费，发展更为迅猛，其范围和规模急剧膨胀，已有与地方... Study on Regulating Local Government Charges and Perfecting Local Tax System Knowing the gradual establishment of Zhongyan’s socialist market economic system and the new period of accelerating economic development, extra-budgetary funds have undergone great changes in terms of scale, scope and structure. In particular, Administrative fees that are an important part of extrabudgetary funds are growing more rapidly, their scope and scale are rapidly expanding, and places and places have been established.