目前，社会上收费比例日益爬升，且多属乱收费，对其资金的使用又缺乏制度的保障和有效的监督。从税而言，税费交叉模糊了纳税人的认识，侵蚀了税基，并削弱了税收杠杆的调控力度。从经济而言，税外收费干扰经济的正常运行，等等。为此，建议税与费从认识、立法、名称及征收管理上走向并轨。 At present, the proportion of fees charged by the community is climbing day by day. Most of them are unlawful fees and charges. Their use of funds lacks institutional guarantees and effective supervision. From the tax point of view, cross-tax and taxpayers blurred the understanding of taxpayers, eroded the tax base, and weakened the tax leverage of regulation and control efforts. In economic terms, extra-tax charges interfere with the normal operation of the economy, and so on. To this end, the proposed tax and fee from the understanding, legislation, name and management of collection go hand in hand.