省以下地方财政体制是国家财政体制的重要组成部分，如果地方各级财政之间的分配关系不合理，那么包括中央在内的整个政府间的分配关系最终也难以合理化。从当前的现状出发，进一步解决好省以下的地方财政体制，规范地方各级财政之间分配关系，已成为进一步完善分税制改革的一 The local financial system below the provincial level is an important part of the national financial system. If the distribution of the local financial authorities at all levels is unreasonable, the distribution of the entire government including the central government will eventually be difficult to rationalize. Proceeding from the current situation, further resolving the local financial system under the province and regulating the distribution of the financial resources at the local levels has become a matter of further perfecting the reform of the tax-sharing system