编者按：规范我国税费运用形式（或者说“费改税”、“清费立税”）是１９９８年的重点研究课题。各地都组织人员对这一课题进行了调查和研讨。我们先后收到一些省市、院校课题组和个人的研究报告。现就其中形成共识的问题摘集成文，供读者参考。一、目前收费中存在的现实... Editor’s note: Regulating the form of taxation in China (or “tax reform”, “tax collection of taxes”) is a key research topic in 1998. Organizations around the staff on this issue were investigated and discussed. We have received a number of provinces, colleges and research groups and individuals research reports. Now it is a matter of consensus on the formation of a written summary for the reader’s reference. First, the reality of the current charges ...