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公共财政理论认为,政府的主要职能是提供公共商品,满足公共需要。为提供公共商品,政府要以税收与收费的形式占有和支配使用一部分经济资源。政府以何种形式占有经济资源,是由所提供的公共商品的性质决定的。当前,我国的地方政府收费的膨胀和混乱,背离了公共财政的目标,妨碍了地方公共财政制度的建立。建立地方公共财政,要求一个充分体现公平与效率相结合的收入分配制度,而收入分配制度的建立,关键是要理顺税费关系,规范地方政府的收入行为。
Public finance theory holds that the government’s main function is to provide public goods and satisfy public needs. In order to provide public goods, the government owns and dominates the use of part of the economic resources in the form of taxes and fees. The form in which the government possesses economic resources is determined by the nature of the public goods provided. At present, the expansion and chaos of the charges of local governments in our country deviate from the goal of public finance and hinder the establishment of local public finance system. The establishment of local public finance requires a system of income distribution which fully reflects the combination of fairness and efficiency. The key to establishing the system of income distribution is to streamline the relationship between taxes and fees and regulate the income behavior of local governments.