The difference between taxes and fees is: tax collection is free, and fees are charged; Taxes are collected by tax authorities, financial institutions or customs, and fees are collected by state administrative departments or institutions; Taxation is stamped with the seal of the local tax authorities, and fees are stamped with the official seal of the administrative department or institution; Taxes are included in the central budget and local budgets for unified use, and the expenses are arranged by themselves to meet the local business expenses of the department.

The nature of "tax" and "fee" is very different, completely different.

What are the main differences?

First, the collection units are different. "Tax" is levied by tax authorities, financial authorities or customs in accordance with the scope of taxation stipulated by the state and the provisions of the tax law. For example, farmers should pay a certain agricultural tax to the state in accordance with regulations, pay agricultural specialty tax for developing fruits and vegetables, and pay slaughter tax for slaughtering pigs.

"Fees" are collected by some administrative departments or institutions of the country. Such as public security, civil affairs, health and industrial and commercial administration.

Department, used to issue certificates, photos, books, and collect fees, handling fees, laboratory fees and various management fees.

Second, tax collection is free, but there are charges. Taxation is a means for the state to obtain financial revenue free of charge by virtue of political power, and "fees" are paid by some administrative departments or institutions of the state.

In order to provide specific services to the society.

Third, the use of funds is different. Taxpayer payment

All kinds of taxes collected are uniformly controlled by the government: they are incorporated into the central budget and local budgets for unified use, providing funds for various administrative undertakings of the state. "cost" is not. Most of them are not included in the national budget and are not under the unified control of the government. Instead, the charging department arranges its own expenses to meet the needs of local business expenses. Fourth, the receipt is different. To collect taxes, a uniformly printed official tax payment certificate stamped with the seal of the local tax authorities must be issued. Different from the "charge" receipt, it is not stamped with the seal of the tax authority, but with the official seal of the relevant administrative department or institution that charges.

To sum up, I suggest you pay taxes seriously, don't evade taxes, actively fulfill your obligations, and promote the economic development of China, so as to improve our quality of life.

legal ground

Article 28 of the Law on the Administration of Tax Collection

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, over-levy, under-levy, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.