对实行“费改税”笔者有以下建议: 一、国家应明确界定取消的费收种类。尽可能扩大取消费种范围,把属于政府行为的费收全部取消,杜绝乱收费。现在有很多航运企业担心,如果今后监督力度不足,许多费收项目还要继续交纳,但燃油税却一分钱也少不了,势必造成增加的增加了,该减的却没减的局面,对航运企业无疑是雪上加霜。 The author of the “fee reform tax” the author has the following suggestions: First, the state should clearly define the types of fees canceled. As far as possible to expand the scope of cancellation of fees, fees and charges belonging to all government acts canceled, to eliminate arbitrary charges. Now many shipping companies are worried that if supervision is not enough in the future, many fee collection items will continue to be paid. However, the tax on fuel costs will inevitably increase, but this increase will not be reduced. Business is undoubtedly worse.