税收历来是政府收入的主体，财政支出的主要来源，马克思曾形象地称之为税收是政府的“奶娘”。但从我国目前情况看，各种收费既多且乱，面大量广，以费代税、以费挤税的现象十分突出，已成为困扰国家经济和社会生活，为人民群众普遍关注的“热点问题”，治理和改革收费，充实 Taxes have always been the main body of government revenue and the main source of fiscal expenditure. Marx vividly called the tax a “milkwoman” of the government. However, judging from the current situation in our country, all kinds of charges are both more and more chaotic, with a large amount of money and a large amount of fees. In spite of the fact that fees and taxes are being used for fee collection and taxation is very prominent, it has become a hot issue that plagues the country’s economic and social life and attracts people’s general attention Problem ", governance and reform fees, enrichment