税改,一直和财源有着密不可分的关系。税制改革的一个目的,即平衡中央与地方、以及地方与地方间财力。而地方财力的增长,所依靠的则必然是各地财源。因此,探讨广西财税体制改革,特别是税收制度改革,就必然绕不开对地方财源建设问题的探讨。也可以说,税制改革牵动着地方财政的每一根神经。 Tax reform has always been and financial resources are inextricably linked. One of the purposes of the tax reform is to balance the financial resources between the central government and local governments and between localities and local governments. The growth of local financial resources, depends on the inevitable financial resources around. Therefore, to explore the reform of fiscal and taxation system in Guangxi, especially the reform of taxation system, it is inevitable to bypass the exploration of the issue of local financial construction. It can also be said that the reform of the tax system affects every nerve of the local finance.