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公共服务均等化目标的实现,不仅要使不同的社会成员享有水平大体相同的公共服务,而且也要让不同的社会成员公平地承担公共服务的提供成本。长期推行的差异化的公共服务成本分担体制,是我国公共服务非均等格局形成的一个重要原因。公平地分担公共服务的提供成本,并不是让所有的社会成员承担相同数额的公共服务提供成本,而是要根据主流的价值观和判断标准来进行分配。当前,我国公共服务成本分担机制的改革不能仅限于税收负担的公平分配,更应该包括非税负担的公平分配,同时也要积极采取措施消除“暗税”。
The realization of the objective of equalization of public services not only requires different members of the society to enjoy public services at substantially the same level, but also allows different members of the society to fairly afford the provision of public services. Long-term implementation of differentiated public service cost sharing system is an important reason for the formation of a non-uniform public service pattern in our country. The fair share of the cost of providing public services does not mean that all members of society should bear the same cost of delivering public services, but that they should be distributed according to prevailing values and criteria. At present, the reform of China’s public service cost sharing mechanism can not be limited to the fair distribution of tax burden, but should also include the fair distribution of non-tax burden, but also actively take measures to eliminate “dark tax ”.