Snow clearing fee belongs to the tax item: other living service fee * snow clearing fee, numbered 30799. In different areas, the corresponding person in charge of removing snow and ice is different. If the person in charge of clearing the ice and snow cannot clear the ice and snow by himself, he may entrust the corresponding department to clear the ice and snow, and the cost is 3 yuan per square meter for each clearing of the ice and snow. As for the area of ice and snow removal responsibility undertaken by the person responsible for ice and snow removal, it shall be specifically designated by the sub-district office or the regional management institution. If the responsible person fails to clear the ice and snow in the responsible area according to the prescribed time limit and standards, the responsible person shall be fined per square meter 10 yuan according to the area of the responsible area. Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation refers to the collection and management of taxes.