Taxes and fees refer to a kind of fees charged by state organs in accordance with regulations for providing certain labor services or services to relevant parties. Refers to taxes and expense taxes. Taxation is a form in which the state participates in the distribution of social products compulsorily and free of charge according to its social functions and legal provisions in order to meet the needs of society. Taxes and fees refer to a kind of fees charged by state organs in accordance with regulations for providing certain labor services or services to relevant parties.