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一、决定中央财政收入比率的理论依据和因素 中央财政收入比率高低的理论依据和主要影响因素,我们认为主要包括以下几点: (一)公共产品的层次性是决定中央财政收入比率的重要依据。 在市场经济条件下,通过财政收入掌握社会资源,然后通过财政支出向社会提供公共产品,满足社会需要,弥补市场失灵是各级政府的基本职能。而中央政府与地方政府之间职能的划分,即中央政府与地方政府在提供公共产品时如何进行有效、合理的分工,又是由公共产品具有的层次性的特点所决定的。
I. Theoretical Basis and Factors for Determining the Central Government’s Revenue Revenue Ratio The theoretical basis and main factors that determine the level of the central government’s revenue ratio include the following: 1. The level of public goods is an important basis for determining the ratio of revenue to the central government . Under the condition of market economy, it is the basic function of government at all levels to grasp social resources through fiscal revenue, and then provide public goods to the public through fiscal expenditures so as to meet the needs of society and make up for the market failure. The division of functions between the central government and the local government, that is, how to make an effective and reasonable division of labor between the central government and the local government in the provision of public goods, is also determined by the hierarchical nature of the public goods.