1.从完善分税制的角度,规范财政收入机制,解决财政收入水平低和增长缺乏弹性的问题。目前困扰我国财政分配的突出问题是:一方面,税收结构不合理,征管漏洞多,收入流失严重,财政收入徘徊在低位的局面难以扭转。另一方面,政府预算外和制度外收入膨胀,严重侵蚀 1. From the perspective of perfecting the tax-sharing system, regulate the fiscal revenue mechanism and solve the problem of low level of revenue and lack of flexibility in growth. At present, the outstanding problems plaguing China’s financial allocation are: on the one hand, irrational tax structure, many loopholes in administration, serious loss of income, and low financial revenue hovering are difficult to reverse. On the other hand, the government’s extra-budgetary and extra-system incomes have swelled and seriously eroded