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2010年10月18日,中国共产党第十七届中央委员会第五次全体会议通过《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》。《建议》提出了积极构建有利于转变经济发展方式的财税体制,在合理界定事权基础上,按照财力与事权相匹配的要求,进一步理顺各级政府间财政分配关系。
On October 18, 2010, the 5th Plenary Session of the 17th Central Committee of the Communist Party of China adopted the “Proposal of the CPC Central Committee for Formulating the 12th Five-Year Plan for National Economic and Social Development.” The “Proposal” put forward to actively construct the fiscal and taxation system that is conducive to transforming the mode of economic development. On the basis of reasonable definition of the power of affair, the government should further rationalize the fiscal distribution among the governments at all levels in accordance with the requirements of the matching of financial resources and powers.