营改增之后,地方的财税种类变少,甚至土地财政的减少,将地方财政困境逐步放大。每一次重大的财税改革,中央都会确定一个基本原则。在这个原则下,设置一个边界条件,在边界条件下进行改革。 After the reform of the camp, the types of local taxes and levies have decreased, and even the reduction of land finance has gradually enlarged the local financial difficulties. Each major fiscal reform, the central government will establish a basic principle. Under this principle, a boundary condition should be set in order to carry out reforms under the boundary conditions.