在《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)中,对于中央和地方的财税关系进行了全面的顶层设计,并首次提出“建立事权和支出责任相匹配的制度”。经过30多年改革,中国经济现在已经进入改革的深水区。财税改革牵一发而动全身,被称为最难啃的“硬骨头”之一。其中预算改革、财税改革、事权财权匹配是《决定》中财税改革中主要组成部分,明确事权是深化财税体制改革中的难点和重点。 In the “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning the Overall Deepening of Reform” (hereinafter referred to as “the Decision”), a comprehensive top-level design was made for the fiscal and taxation relations between the central government and local governments and the first proposal was made that “the establishment of powers and expenditures should be matched system”. After more than 30 years of reform, the Chinese economy has now entered the deep water area for reform. Financial and tax reforms lead the whole body, known as the most difficult to eat “hard bones ” one. Among them, budget reform, fiscal and taxation reform, and power and property right matching are the major components of the fiscal and taxation reform in the “Decision”. To clarify the power of affairs is the key and difficult point in deepening the reform of the fiscal and taxation system.