近日,国务院印发《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》,这是从政府公共权力纵向配置角度推进财税体制改革的重要文件,也是当前和今后一个时期科学、合理、规范划分各级政府提供基本公共服务职责的综合性、指导性和纲领性文件。五大问题推动改革步伐。当前的中央与地方财政事权和支出责任划分的体系框架,主要存在以下问题:一是政府职能定位不清,一些本可由市场调节或社会提供的事务,财政包揽过多,同时一些本应由政府承担的基本公共服务,财政承担不够;二是 Recently, the State Council issued the Guiding Opinions on Promoting the Reform of the Division of Financial Powers and Expenditure by the Central and Local Governments. This is an important document that promotes the reform of the fiscal and taxation system from the perspective of the longitudinal allocation of public power of the government. It is also a document that is scientifically, reasonably and properly regulated in the current and future period Divided government at all levels to provide basic public service responsibilities comprehensive, guiding and programmatic documents. Five major issues to promote the pace of reform. At present, the system framework for dividing fiscal authority and expenditure responsibility of the central and local governments mainly suffers from the following problems: First, unclear positioning of the government functions, some matters that may be regulated by the market or provided by the society, excessive financial coverage, Undertake the basic public services, financial commitment is not enough; second is