一个国家民主制度的最基础部分是财政税收体制的民主制度。一是政府向人民收钱要人民同意,形成人大对政府收税和收费提案的批准;二是政府收钱后怎样花钱也要人民同意,即政府的预算要人大审查和批准,公共财政的含义之一就是财政税收要公开透明;三是政府的财政要为人民服务,形成 The most basic part of a country’s democratic system is the democratic system of fiscal and taxation system. First, the government collects money from people to get the people’s consent, the formation of the National People’s Congress on tax collection and approval of the proposal and the second is how to spend money after the government also needs people’s consent, that is, the government budget to the NPC review and approval of public finance One of the implications is that public finance and taxation should be open and transparent. Third, government finance needs to serve the people and form