改革开放以来,随着社会主义市场经济体制的逐步建立和完善,财政体制实现了从放权让利到公共财政的转型,公共收入因之产生了一系列变革。公共收入体系改革有力支持了市场经济体制的完善,为不同时期政府宏观调控提供了财力保证。下一步的公共收入改革应强调政府性收入预算管理的完整性和统一性。 Since the reform and opening up, with the gradual establishment and perfection of the socialist market economic system, the fiscal system has realized the transformation from granting power and giving benefits to public finance. As a result, a series of changes have taken place in public revenue. The reform of the public revenue system effectively supported the improvement of the market economic system and provided the financial guarantee for the macro-control of the government in different periods. The next step in public revenue reform should emphasize the integrity and uniformity of government revenue budget management.