在农村推行“费改税”是必要的，意义是重大的，这已形成了共识。
People have realized that it is important and necessary to carry out the "Fees into Taxes" system in the countryside.
但也存在不少问题，主要问题是基层对农村“费改税”政策目标认识存在很大偏差。
It is found that the peasant approves of the new rural tax policy and hope to put it into practice. But there are still some problems in reform of tax and fee.
本文针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。
This paper offers an overall analysis to these problems and puts forward several concrete improvements such as collecting tax instead of fees and adjusting the non-standard tax categories.
理论界不少专家、学者作了大量的研究和探讨，如“费改税”、“社会保障彩票”、“企业年金”、“财政补充兜底”等等筹资方式。
Many experts and scholars have endeavored to study and research fund—raising approaches like "fee—to—tax", "social security lottery", "enterprise annum", "financial subsidy", etc.
理论界不少专家、学者作了大量的研究和探讨，如“费改税”、“社会保障彩票”、“企业年金”、“财政补充兜底”等等筹资方式。
Many experts and scholars have endeavored to study and research fund—raising approaches like "fee—to—tax", "social security lottery", "enterprise annum", "financial subsidy", etc.
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