当前，以清理整顿预算外、制度外资金和各种收费为前提，使政府税收、收费、使用费和非政府预算的商业性收费分流归位的综合性税费改革已经提到议事日程。而依法治费，完善税制是综合性税费改革的治本之策。一行政性收费收入和税收收入都是政府凭借其政治权力取得财政收入的形 At present, the comprehensive tax reform that has diverted commercial taxes from government taxes, fees, user fees and non-government budgets to clean up the extra-budgetary, extra-institutional funds and various charges has been put on the agenda. The law governing fees and improving the tax system is a fundamental solution to the reform of comprehensive taxation. An administrative fee income and tax revenue are the form of government revenue by virtue of their political power