改革开放30多年来,每一次重大经济社会改革,财税体制改革都是“先行军”。“十三五”规划纲要(以下简称《纲要》)第十五章阐述了加快财税体制改革的重点,为财税体制改革在未来五年,面对“每向前迈一步都很难”的改革深水区,如何继续扮演好“先行军”角色,指明重点问题和基本要领。确立合理有序的财力格局1994年实施的分税制改革,统一了税制,明确了中央和地方收入划分,奠定了中央财政权威, More than 30 years of reform and opening up, every major economic and social reform, fiscal and taxation system reform are “first march ”. Chapter 15 of the Outline of the 13th Five-Year Plan (the “Outline”) expounds the key points of accelerating the reform of the fiscal and taxation system. In the next five years, it is very hard to face every step forward in the reform of the fiscal and taxation system How to continue playing the role of a “march forward” force and indicate key issues and basic essentials. Establishing a rational and orderly financial structure The tax-sharing reform implemented in 1994 unified the tax system, clarified the division of revenue between the central and local governments, laid down the authority of the central government,