自古以来，税费问题既是一个经济问题，又是一个政治问题，值得深入研究。当前，我国正在进行农村税费改革的试点工作。认真研究历史上的收费情况，深入探讨其成因及弊端，总结历史上税费改革的成败得失，可以起到“以史为鉴”的作用。历史上收费的基本状况什么叫税，什么叫费? Since ancient times, the issue of taxes and fees is not only an economic issue but also a political issue, which deserves further study. At present, our country is carrying out experimental work on rural tax reform. To carefully study the history of fees and charges, probe into its causes and defects in depth, and sum up the success or failure of tax reform in history can play the role of “taking history as reference.” History of the basic conditions of what is tax, what is the fee?