(一) 近一段时期以来,税与费的关系问题已成为理论界一个新的热点。“费改税”、“扶税抑费”等观点众说纷纭,有人甚至把企业资金紧、经济效益差、农民负担重、生产和生活受影响的原因,都归结为“收费过多”,“费负太重”。客观地讲,目前无论是城市或农村,行政 (A) Since the recent period, the issue of the relationship between taxes and fees has become a new hot spot in the theoretical circle. There are many different opinions on the concepts of “tax reform” and “tax subsidy suppression”. Some even attributed the problems of tight corporate funds, poor economic returns, heavy burden on farmers, and production and livelihood, to “excessive charges” and “fees” Negative too heavy. " Objectively speaking, at present, whether urban or rural, administrative