从矿业开发的特殊性角度，分析与论述了矿业税的征收，又特别指出了矿产资源税费征收中存在的不足与改进建议。
From the special anger in mine development, the levy of mine tax is analyzed and the shortcoming in the work and its improving Suggestions are presented.
本文重点对我国现行城市土地收益分配中的税费制度进行了分析，并针对问题提出了改进的意见。
In this paper, authors analyze the tax and fee system of the urban land's return distribution at present in our country, and give advice of improving against the main problem.
本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题，提出通过开征环境税等来加以完善的建议。
This article points out that major problems in the current environmental taxation system, and proposes an establishment and improvement of environmental tax for fee system in China.
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