落实科学发展观的公共收入制度与政策研究

作为政府筹集公共资金的基本制度，政府公共收入制度是国民收入分配的重要工具和调控手段。建立一个规范、合理的政府公共收入制度和机制，是目前我国促进科学发展观贯彻落实的配套条件和保障因素。从现实看，除了要继续调整税制结构，完善税制体系，包括调整流转税税率和结构、改进和完善所得税、开征物业税、改革税收征管体制外，还应当从改革和完善政府非税收入体系，特别是改革地方政府土地出让和土地收入制度，改革和完善资源、环境税费制度，深化政府间财政收入分配体制的改革等方面加大力度，以促进资源节约型、环境友好型社会建设，促进落实科学发展观。

Study on the Public Revenue System and Policy Adhering to the Scientific Concept of Development

As the fundamental institution for the government to collect public funds,government public revenue system is an important tool of national income distribution and macro-regulation means.To build up more normative and reasonable public revenue system and mechanism is the condition and guarantee factor for China to implement the scientific concept of development at present.From the view of China's current situation,the following reforms should focus on continuing adjusting the structure of taxation and improving the taxation system,which includes the adjustment of turnover taxes' rates and structure,the reform and improvement of income taxes,the introduction of property tax and the reform of tax collection and administration system.Moreover,the reform and improvement of governmental non-tax revenue system should be emphasized,especially deepening the reform of local government land transfer and land revenue system,the improvement of the natural resources and environmental taxes and fees system and the intergovernmental fiscal revenue sharing system,so as to promote the construction of resource saving and environment friendly Society and the implementation of the scientific concept of development.