“费改税”也是我们乡镇财税体制改革的方向。为什么要费改税，怎么改，如何强化改革配套措施，确保“费改税”卓有成效呢？一、“费改税”的现实原因1.“费挤税”、“费代税”扰乱了分配关系。马克思曾形象地称“税收是政府的奶娘”，是政府收入的主要来源。而收费则是政府部 “Tax reform” is also the direction of the reform of our township tax system. Why should we change taxes, how to change, how to strengthen supporting measures for reform to ensure “tax reform” fruitful? First, the “Revenue Tax Reality” Reasons 1. “Expense tax”, “fee generation tax” disrupted the distribution. Marx vividly said that “tax is the government’s nurse,” and is the main source of revenue for the government. The charge is the government department