公共财政的建立,必须有与之相适应的财政收入运行机制,现行的财政收入运行机制,已不能满足公共财政职能的需要。目前,中央财政收入占全国财政收入的比重,财政收入占 GDP 的比重不仅低于市场经济发达国家,也低于一般发展中国家;预算内收入运行机制化、规范化受到预算外收入的严重冲击,财政赤字增加,国家财力不足;国家在履行配置资源、调节收入分配及实现经济稳定与增长职能,提供公共物品、满足公共需要方面还无法完全到位;因此,要想实现财政职能的转化,有必要借鉴国际上实行公共财政国家的税制经验,建立与之相对应的税收体系。一、确定合理的税收总规模 The establishment of public finance must have its corresponding fiscal revenue operating mechanism. The current operating mechanism of fiscal revenue can no longer meet the needs of public finance. At present, the revenue from the central government accounts for the proportion of the national fiscal revenue. The fiscal revenue as a share of GDP is not only lower than that of developed countries in the market economy but also lower than that of the average developing country. The operation of budgetary revenues is seriously affected by the extra-budgetary revenue. As the fiscal deficit increases and the state’s financial resources are insufficient, the state can not fully take up the task of allocating resources, regulating income distribution, realizing the functions of economic stability and growth, providing public goods and satisfying public needs. Therefore, in order to realize the transformation of fiscal functions, Draw lessons from the experience of the taxation system of countries practicing public finance in the world and set up the corresponding tax system. First, determine a reasonable total tax revenue scale