当前我国在运用税收与收费这两种不同的收入分配形式时存在两个突出问题：一是以费挤税，税“小”费“大”，本末倒置。二是在运用收费形式时，未能将其纳入法制化和预算管理的正常轨道，以致收费出现过多过滥的无序化状态。针对这两个问题，清费立税，进行税费综合改革应坚持的指导思想是：建立以税收收入为主，收费收入为辅，税费并存的政府收入运行机制，充分发挥税收与收费各自的优势与作用。 At present, there are two prominent problems in our country when we use the two different types of revenue distribution: taxation and taxation, and the tax of “small” fees is “big” and the cart before the horse is upside down. Second, when the form of charges is used, it can not be brought into the normal course of legalization and budget management. As a result, disorderly excessive charges have emerged. In response to these two issues, the guiding principle for insisting on comprehensive tax and fee reform is to set up a government revenue operation mechanism that focuses on tax revenues, supplemented by fee income, and co-exists taxes and levies, and gives full scope to tax revenue and charges The advantages and role.