一、公共财政理论是农村 公共分配关系改革的理论依据 按照公共财政理论,为从根本上改革现行的农村公共分配制度,必须使政府收入来自“公共”,即财政收入主要来自税收。因为只有税收这一财政收入的主要来源和形式,才能与公共财政的支出格局相适应。因此,只有将农村合理收费(如“三提五统”),通过具有强制性、无偿性、固定性特征的税收形式征集,才能使来自 First, the theory of public finance is the theoretical basis for the reform of rural public distribution According to the theory of public finance, in order to fundamentally reform the existing rural public distribution system, we must make government revenue from “public”, that is, the main revenue comes from taxes. Because only the main source of revenue and the form of fiscal revenue can be adapted to the pattern of expenditure of public finance. Therefore, only by collecting reasonable fees in rural areas (such as the “three grades and five systems”) through tax forms that are mandatory, non-compensatory and fixed,