Taxes refer to taxes and expense taxes. Taxation is a form of compulsory free participation in the distribution of social products by the state according to its social functions and legal provisions. Taxes and fees refer to a kind of fees charged by state organs for providing certain labor services or services to relevant parties in accordance with regulations. Tax and fee difference: 1. See who the subjects are. Taxes are usually collected by tax authorities, customs and financial authorities; Fees are usually collected by other tax authorities and institutions. 2. See if it's free. State fees follow the principle of compensation, and state tax collection follows the principle of free. Fees are paid and taxes are collected free of charge. This is the essential difference between the two. 3. See if it is earmarked. Taxes are generally paid by the state through the budget to meet the needs of the public, and are generally not earmarked except in rare cases; Fees are mostly used to meet the needs of the charging unit's own business expenses, and the funds are special. Therefore, it is unscientific to call some taxes fees or treat some fees as taxes.