为更好地平衡各级财力和减少改革阻力,可将某一主体税种的收入全部用于中央对地方的转移支付,在为转移支付资金提供稳定的、可预期来源的同时,也对中央财政形成了制度性约束,使其收支规模的扩大受到一定制约 In order to better balance the financial resources at all levels and reduce the resistance to reform, the revenue from a certain type of principal taxes can be fully used for transfer payments from the central government to local governments. In addition to providing a stable and predictable source of funds for transfer payments, The formation of a system of constraints, to expand the scale of its revenue and expenditure subject to some constraints