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作者认为，我国今年实行的财税改革调整了财力分配格局，确保了中央财政收入增长快于地方财政收入增长，使中央与地方的分配关系在体制上实现了规范化，统一了税收，堵塞了财源流失漏洞。但在取得成就的同时，也带来了深层次的隐忧，扼杀了工业化原始积累机制，扼杀了企业原始积累机制，压抑了地方推进工业化的积极性。为此，应调整增值税中，中央与地方的分成比例，不应取消地方减免税权力，而应区别情况限制地方减免税权力，对国有企业，也要区别对待。
The author believes that the fiscal and taxation reforms implemented this year have readjusted the pattern of financial allocation so as to ensure that the revenue of the central government will increase faster than the revenue of local governments and that the distribution of the central and local governments will be institutionalized in a standardized manner. Taxation will be unified and the flow of financial resources will be blocked Vulnerability. At the same time, it has also brought deep-seated worries. It has strangled the primitive accumulation mechanism of industrialization, strangled the primitive accumulation mechanism of enterprises, and suppressed the enthusiasm of local governments in promoting industrialization. To this end, we should adjust the value-added tax, the central and local share of the proportion should not be canceled local tax relief powers, but should be different from the restrictions on local tax relief powers, state-owned enterprises, but also to be treated differently.