“十一五”规划建议给财税改革提出了非常有新意的纲领性要求,如在财税体制方面,明确提出要建立和事权相匹配的财税体制,政府的事权就是政府职能的设定,财政要调整到既不越位也不缺位的事权状态,从中央到省到下面各级政府应按照市场经济总体的要求,进一步细化明确自己的事权。 The Eleventh Five-Year Plan proposes a very new and credible programmatic requirement for fiscal and tax reforms. For instance, in terms of the fiscal and taxation system, it is explicitly proposed that a fiscal and taxation system be set up that matches the power of attorney. The power of the government is the setting of government functions. Adjusted to neither overshoot nor lack of power status, from the central to the provincial government at all levels below should be in accordance with the requirements of the overall market economy, to further refine and clarify their own powers.