bet365 best casino games Finance is the basis of national governance,tax burden is the coordinates of the quantitative government governing the people。Active fiscal policy to implement tax cuts and fees,Objectively requesting to examine policy logic、Evaluation policy performance、Driving policy landing。Because the financial soft constraint is the main reason for pushing up the macro tax burden，Strategic deployment of implementing comprehensive budget performance management，Fiscal revenue performance evaluation integration value rational and tool rationality，To curb the rationality and willfulness of the government's revenue、Reconstruction of national governance relations，Provides a constraint mechanism and standard system。In this system，Tax and fee cost Anti -illumination results，Tax Taxation Pain Progressure Satisfaction Orientation，Become an important evaluation dimension and key indicators。Theoretical and experience indicates，Avoid the "Nuo Si Paradox"、Stimulate folk vitality、Forced system reform，Fiscal revenue performance evaluation as the error correction and correction mechanism and the measurement method of the tax burden level,Can effectively curb the increase in tax burden、Reduce the cost of taxes and fees and tax burden、Enhance the credibility and execution of public fiscal fiscal。

　Keywords:fiscal income  Government performance evaluation  Tax reduction and fee reduction  tax negative pain  Budget performance management

Author Zheng Fanghui，School of Public Management of South China University of Technology (Government Performance Evaluation Center)、Professor of Law School (Guangzhou  510640); Fei Rui，Ph.D. student at the School of Public Management of South China University of Technology (Guangzhou  510640)。