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本文认为，在国际上，政府的收费主要限于管理的需要，公共需要主要通过规范的税收提供资金保障。西方国家在预算外有规模巨大的各种基金，但主要不是通过收费建立的，因而不同于我国无序的收费制度。我国政府收费制度严重混乱且规模巨大，对政治、经济生活均产生了不可估量的负面影响。政府近些年来虽已采取了一系列的治理措施，但收效不大，效果不佳。只有实现民主与法制管理，强化税收的功能，实现地方财政自治，取消预算外资金制度，全面进行机构改革，才能从根本上解决乱收费的问题
This paper argues that in the international arena, government fees and charges are mainly limited to the needs of management, and public needs are mainly financed through standard taxation. Western countries have a large scale of various funds outside the budget, but not mainly through fees and charges, and thus different from our disorderly charging system. The system of government fees and charges in our country is seriously confused and huge in scale, which has had an immeasurable negative impact on the political and economic life. Although the government has taken a series of control measures in recent years, it has not achieved much success and has not achieved satisfactory results. Only by implementing the management of democracy and the rule of law, strengthening the functions of taxation, realizing local fiscal autonomy, abolishing the system of extrabudgetary funds and fully carrying out institutional reforms can we fundamentally solve the problem of indiscriminate charges