1.在财税体制设计方面实现政府职能的转换,从重物质生产转向重公共服务。以法律形式,根据利益归属原则和财政分析受益原则划分政府的职责问题。应当将政府职能范围上升到法律层面,不层层下放,也不越权夺权。属于中央地方双重受益的则由中央拨付部分资金,地方政府承担责任,避免 1. In the tax system design to achieve the transformation of government functions, from heavy material production to heavy public service. In the form of law, according to the principle of vested interests and the principle of benefiting from financial analysis, the government’s responsibility should be divided. The scope of government functions should be raised to the legal level, without decentralization or overpowering of power. Belonging to the double benefit of the central government, the central government will allocate part of the funds and the local governments will take the responsibility to avoid