两万多字的《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,深化财税体制改革单独作为一部分,重要性可见一斑。下一步财税体制改革的重点和方向是什么?第一是预算的科学和透明:第二是税制合理化;第三是中央和地方事权和支出责任关系。把这个原则说出来,怎么理顺中央和地方的财政关系, In the 20,000-odd Decision of the Central Committee of the Communist Party of China on Several Important Issues concerning the Overall Deepening of Reform (hereinafter referred to as “the Decision”), the importance of deepening the fiscal and taxation system reform as a separate part of it is evident. What is the focus and direction of the next fiscal and taxation system reform? The first is budget science and transparency: the second is taxation rationalization; the third is the responsibility relationship between central and local authority and expenditure. Speaking out this principle, how to rationalize the fiscal relations between the central and local governments,