“公开财政”指的是国家或政府为市场提供公共服务的分配活动或经济活动，它是与市场经济相适应的一种财政类型和模式。随着我国市场经济体制的建立和完善，财政体制也要向公共财政方向转变，在转变过程中，作为财政收入最重要组成部分的税收也必然受到冲击和影响，税收体制中 “Public finance” refers to the distribution or economic activities of the state or the government to provide public services to the market. It is a type of financial system and mode that suits the market economy. With the establishment and perfection of the market economy system in our country, the fiscal system should also shift to the direction of public finance. In the process of transformation, the tax, which is the most important part of the fiscal revenue, will inevitably be affected and affected. In the taxation system