税费不分、费大税小、以费挤税、先费后税等问题日益突出 ,如何清费立税 ,规范财政分配机制是近几年我国政府和学术界极为关注的热点课题 ,并逐步开始了“清费立税、治乱减负”的改革实践。本文从费与税的理论比较及其运行状况入手 ,对费税改革的总体目标、基本设想、费改税的制度设计做了较为系统的研究和分析。 The problems such as the tax fee being small, the big tax being small, the tax on fee being paid and the first fee being after-tax become increasingly prominent. How to clear the tax revenue and regulate the financial allocation mechanism has been a hot topic that our government and academia pay close attention to in recent years. Gradually began the reform practice of “clearing taxes and fees, eliminating chaos and reducing burdens”. This article starts with the theoretical comparison of fees and taxes and their operating conditions, and makes a systematic study and analysis of the overall objectives, basic assumptions and system design of fee-tax reform.