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What do you mean by fees and taxes?
Fees refer to the administrative fees charged by government agencies in accordance with the law when they carry out a certain behavior for a specific person or when a specific person requests the use of public property. For example, the registration fee, annual inspection fee, registration certificate fee, reading registration fee and copying registration fee charged by the enterprise registration authority all belong to this category.

There is no concept of using fees, but there are similar provisions in the laws and regulations on enterprise registration management. For example, according to China's "Regulations on the Administration of Registration of Enterprise Legal Persons", an enterprise legal person shall pay the registration fee and the annual inspection fee when handling industrial and commercial registration, change registration or annual inspection.

Extended data:

Category editing

(1) Project sewage charges: refers to the project sewage charges paid by the construction site according to regulations. In the newly published Basis for Valuation of Construction Projects in Hebei Province, the project sewage charges have been included in the enterprise management fees.

(2) Social insurance premium:

① Old-age insurance premium: refers to the basic old-age insurance premium paid by enterprises for employees according to the prescribed standards.

(2) Unemployment insurance premium: refers to the unemployment insurance premium paid by enterprises for employees according to national standards.

③ Medical insurance premium: refers to the basic medical insurance premium paid by enterprises for employees according to the prescribed standards.

(4) Maternity insurance premium: refers to the maternity insurance premium paid by enterprises for employees according to the prescribed standards.

⑤ Work-related injury insurance premium (accidental injury insurance premium for dangerous operations): refers to the expenses paid by enterprises for accidental injuries of construction workers engaged in dangerous operations according to the provisions of the Construction Law.

Reference source: Baidu Encyclopedia-Fees