规范税费关系 推进地方公共财政制度创新

我国“要逐建立适应社会主义市场经济要求的公共财政框架”。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，政府要以脱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，而当前收入分配制度的建立，理顺税费关系，规范地方政府的收入行为是其必然要求。

Rationalize the Relation between Taxes and Fees Push Forward the Institutional Innovation of Local Public Finance

Public finance theorists hold that the government's main work is to provide the public goods and to cater for public needs. For this purpose, the government has to control and use some economic resources, which is fulfilled by means of taxes or fees. And the characteristics of public goods determine in which way does the government get the economic resources. But the arbitrary fees collected by the local government run away from the goal of public finance, and hinder the establishment of local public finance system. An income distribution mechanism with the features of equity and efficiency is necessary for the local public finance, and the key point, which is crucial for establishment of the income distribution mechanism, lies in the rationalized relation between taxes and fees as well as the local government's revenue collecting system?