费多税少作为我国财政收入增长机制中弱干强枝的突出矛盾已经引起了中央和地方各级领导的高度重视。然而,长期以来所形成的过于模糊的理论规范和较为粗浅的认识水平,为我们解决费税矛盾、搞好费税体制改革无疑设置了一道难以逾越的思想屏障。为了更好地贯彻中央关于费税体制改革的指示精神和确保改革的顺利完成,我们必须在巩固既有改革成果的前提下,冲破传统理论的旧樊篱,从实际出发解决好这一问题。一、正确看待费和税作为政府财政收入的机制,政府为什么要采用收费或课税这两驾马车?收费和征税有什么区别?政府财政收入结构中费与税能不能共存?对这些问题的不同 The prominent contradictions between being over-fee-paying and under-taxing as weak and strong branches in China’s fiscal revenue growth mechanism have drawn great attention from the leaders at the central and local levels. However, the obscure theoretical norms and the rather superficial level of understanding formed for a long time have undoubtedly set an insurmountable ideological barrier for us to solve the tax-fee conflicts and improve the system of fee-taxation. In order to better implement the directives of the central government on the reform of the taxation system and ensure the smooth completion of the reform, we must break through the old barriers of the traditional theory and solve the problem on the basis of actual conditions, on the premise of consolidating the achievements of the existing reforms. First, the correct view of fees and taxes as a mechanism for government revenue, the government why the use of charging or taxing the two cars? What is the difference between fees and taxes? Government revenue structure can not coexist with the tax? These problems s difference