随着现代税收概念的发展,税收可分为一般目的税、受益税、矫正税。受益税、矫正税本质上是具有公共收费性质的税收,本文对受益税、矫正税的概念加以分析论述,并就其种类和性质进行了阐释。 With the development of the concept of modern tax, tax can be divided into general purpose tax, benefit tax, correction tax. Benefit tax, correction tax is essentially a tax with the nature of public fees. This article analyzes the concept of benefit tax and correction tax, and explains its category and nature.