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公共风险的产生有多种因素,由现行税收制度导致的税收与税源背离,使东西部区域间、城乡间基本公共产品、公共服务不能实现均等化,这是我国公共风险中的一个独特而又极其重要的因素。本文从分析导致税收与税源背离的原因入手,提出了进一步完善税制、运用财政转移支付手段促进东西部地区合理分享税收收入,实现基本公共产品、公共服务均等化,消除公共风险的建议。
There are many factors that lead to the emergence of public risk. The departure of tax revenue from tax sources caused by the current taxation system makes it impossible to equalize the basic public goods and public services in the eastern and western regions, between urban and rural areas. This is a unique and significant measure of public risk in our country Extremely important factor. Based on the analysis of the reasons that led to the departure of tax from tax sources, this paper puts forward some suggestions to further improve the tax system and use fiscal transfer payment to promote tax revenue sharing in eastern and western regions, equalize basic public goods and public services, and eliminate public risks.