现阶段,我国公共财政征收制度还不完善,使行政征收行为失范。一些领域行政征收权被滥用,乱收费、乱摊派等现象泛滥,得不到有效监督,严重扰乱社会正常经济秩序,加重企业和个人的经济负担,损害国家法律、行政法规的权威,危害极大。因此,必须重视运用法律机制来解决征收中存在的问题,推进费改税进程。 At this stage, the system of collecting public finance in our country is not yet perfect, which makes the behavior of administrative collection illegal. In some areas, the power of administrative collection is abused, unlawful charges and indiscriminate apportionment, and it can not be effectively supervised. It seriously disrupts the normal economic order of the society, aggravates the economic burden on enterprises and individuals, and undermines the authority of state laws and administrative regulations. . Therefore, we must attach importance to the use of legal mechanisms to solve the problems in the collection, and promote tax reform process.