费改税有四个本质特征 ,必须根据费改税的指导思想和原则 ,以确定费改税的基本思路和具体途径 ,以及制定费改税与完善税制相结合的配套措施 There are four essential features of fee-based tax reform. According to the guiding principle and principle of fee-for-tax reform, the basic ideas and specific approaches for tax-fee reform should be determined, as well as supporting measures to formulate a tax reform that combines taxation reform and perfection