1998年 3月朱基就任总理时，他宣布财政改革将成为他任期内优先进行的五项改革之一。“费改税”方案是朱总理领导下的财政改革的第一项重要举措。由于乱收费在中国尽人皆知，也是一个侵扰企业和公民的祸根，因而实施这项方案十分切中时弊。对中央政府来说，乱收费同样一直是 When Zhu Jiji became the prime minister in March 1998, he announced that fiscal reform will be one of the five reforms that he prioritized during his tenure. The “fee reform” program is the first important measure of fiscal reform under the leadership of Premier Zhu. As indiscriminate charges are well known in China and are also the root cause of harassment of enterprises and citizens, the implementation of this program is very much in the midst of bad times. The same is true for the central government