费和税作为国家组织政府收入的两种主要形式,是典型的制度安排的结果。由于税是以政治权力为基础的政府收入形式,而费是以交换或直接提供服务为基础的政府收入形式,因此,在市场经济条件下,完善的制度安排是以税收作为政府收入的主要形式,以费作为政府收入体系中补充形式。而在我国,许多具有税收性质的政府收费项目大量存在,导致在目前的政府财政收入中, Fees and taxes, the two main forms of government revenue for state organizations, are the result of typical institutional arrangements. Since taxes are forms of government revenue based on political power and fees are forms of government revenue based on the exchange or direct service provision, under the condition of market economy, sound institutional arrangements take tax as the main form of government revenue , With fees as a supplement to the government revenue system. In our country, many taxpayers have a large number of government fees and charges, resulting in the current government revenue,