《关于推进中央与地方财政事权和支出责任划分改革的指导意见》(以下简称意见)是分税制改革22年来在政府间财政关系改革上的首次破冰,具有重大突破性,也是一个良好的开端。三年前,十八届三中全会审议通过的《中共中央关于全面深化改革若干重大问题的决定》中就深化财税体制改革提出改进预算管理制度、完善税收制度和建立事权和支出责任相适应制度的三项改革任务。并根据时间表要求,在2016年基本完成深化财税体制改革的重点工作和任务,到2020年各项改革基本到位,现代财政制度基本建立。可以说,距离这些改革节点已经进入倒计时阶段,而关于政府间财政关系改革特别是中央与地方事权和支出责任划 The Guiding Opinions on Promoting the Reform of the Division of Financial Powers and Expenditure by the Central and Local Governments (hereinafter referred to as Opinions) is the first breakthrough in the reform of intergovernmental fiscal relations in the past 22 years since the tax-sharing system reform. It is also a great breakthrough and a good beginning. Three years ago, the Decision of the CPC Central Committee and the Third Plenary Session of the 18th CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform put forward the measures to improve the budget management system, improve the taxation system and establish a system of responsibilities and expenses in deepening the reform of the fiscal and taxation system The three reform tasks. According to the requirements of the schedule, basically completing the key tasks and tasks of deepening the fiscal and taxation system reform in 2016, all the reforms will basically be put into place by 2020, and the modern financial system will basically be established. It can be said that these reform nodes have entered the countdown phase, and on the intergovernmental fiscal relations reform, especially the central and local powers and expenditures responsibility plan