国外税费分流的理论分析政府取得财政收入的形式一般有税收、公债、收费等。目前，除海湾一些产油国的石油收入占政府总收入的比重较高，超过税收比重之外，世界大多数国家均以税收作为筹集财政收入的主要手段。税收成为政府收入的主要形式，是由公共商品的性质决定的。根据西? Theoretical analysis of diversion of taxes and fees abroad In the form of government revenue, taxes, public bonds and fees are generally provided. At present, except for the oil revenues of some oil-producing countries in the Gulf which account for a large proportion of the total government revenue, more than the proportion of tax revenue, most countries in the world regard tax revenue as the main means of raising revenue. Tax revenue becomes the main form of government revenue, which is determined by the nature of public goods. According to the West?