在我国,由于政府部门的很多收费不纳入政府预算,由各级政府自收自支,其使用得不到应有的监督约束,以至于各级政府收费的动力很大,企业和农民不合理的“费负”越来越重。为了减轻企业与农民的负担,国家针对当前“费大于税”的不规范政府收入格局提出一项政策,即“税费改革”。目 In our country, due to the fact that many charges of the government departments are not included in the government budget, all levels of government are self-supporting and self-supporting, and their use is not properly supervised and restricted. As a result, governments at all levels have great motivation to charge fees and enterprises and peasants are irrational The “burden” is getting heavier and heavier. In order to reduce the burden on enterprises and peasants, the state proposed a policy of “tax reform” in response to the current non-standard government revenue pattern that “fees exceed tax”. Head