清费立税，规范财政收入机制，是新一届政府实施“五项改革”中的重要内容。收费与收税都属于财政收入分配范畴。我国从８０年代初开始设立了为数不多的收费项目，并基本纳入财政预算管理。但由于利益和权力的驱动，一些单位和部门利用国家简政放权、允许部分行政事业单位... Clearly collecting tax revenue and standardizing the fiscal revenue mechanism is an important part of the “Five Reforms” implemented by the new government. Charges and taxes belong to the scope of revenue distribution. Since the early 1980s, China has set up a few fee-charging items and basically incorporated it into its budget management. However, due to the drive of interests and power, some units and departments use the state to decentralize power and allow some administrative units ...