目前，人们普遍关注着这样一种现象，就是费多税少，以费挤税，费大于税，以致民怨沸腾。规范财政分配机制，减轻纳税人和付费人的负担，提高“两个比重”，增强政府的综合宏观调控能力，是新一届政府的改革任务之一，其重要措施就是清费立税。本文从分析费的特征、来源、构成入手，纵观全国及省、市、县、乡、村的收费现状及其症结，提出解决问题的目标和实施步骤，并对取缔、保留、规范、改税和征税进行了理论分析和制税设计，并对改革中应注意的问题作了初步探讨，通过清费立税，规范税与费的财政分配机制 At present, people are generally concerned about such a phenomenon, that is, paying more taxes and fees, taxing fees and charges more than taxes, so that people are resentful. Regulating the fiscal allocation mechanism, alleviating the burden on taxpayers and payers, raising the “two weights” and enhancing the government’s overall capability of macroeconomic regulation and control are among the tasks of the government reform of the new government. Starting with the analysis of the characteristics, sources and composition of fees, this paper looks at the status quo and the crux of the charges in the whole country, provinces, cities, counties, townships and villages, and puts forward the goals and steps to solve the problems. The measures to ban, keep, regulate and change Taxation and taxation were theoretically analyzed and tax system design, and the reform should pay attention to the issue made a preliminary study, through the tax legislation to regulate taxes and fees to the financial allocation mechanism