要化解财政危机,不能简单的提高税负,而要从通盘的财政体制改革入手,厘清财政收入与支出的决定机制,以界定政府事权为核心,理顺政府与纳税人的关系。既然征税由法律决定,支出由议会批准,那财政部的职责为何?除了执行预算和国库管理以外,管理财政收入与支出的差额部分——财政盈余和赤字——就是财政部的职能。财政部根据中长期预算规划,根据宏观经济周期,进行筹资活 In order to resolve the financial crisis, we can not simply raise the tax burden. Instead, we should start with the overall reform of the financial system and clarify the mechanism for determining revenue and expenditure. We should clarify the relationship between government and taxpayers by defining government affairs as the core. Since taxes are legally decided and expenditures approved by the Parliament, what are the responsibilities of the Ministry of Finance? Except for budget execution and treasury management, the difference between managing revenues and expenditures - fiscal surpluses and deficits - is the function of the Ministry of Finance. According to the medium and long-term budget planning, the Ministry of Finance will mobilize funds for financing according to the macroeconomic cycle