1. Let's see who the subject is. Taxes are usually collected by tax authorities, customs and financial authorities; Expenses are generally paid by other tax authorities and things.

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. [ 1]