依法纳税和依法交纳国家规定的各种规费,是公民、法人和其他社会组织应尽的义务。国家在制定税收法律、条例和政府规费征收办法时,对税费的征收对象、征收范围和征收标准,都是根据一定时期经济发展水平和社会承受能力合理确定的。各部门和各地区擅自设立收费(基 Paying taxes according to law and paying the various fees prescribed by the state according to law are obligations that citizens, legal persons and other social organizations should fulfill. When formulating tax laws, regulations and government fees collection methods, the tax collection and levying targets and the collection standards are all rationally determined according to the level of economic development and social affordability in a given period of time. Various departments and regions set up charges without authorization (base