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中央与地方财政事权和支出责任划分改革是党的十八届三中全会确定的深化财税改革任务之一,此项任务涉及面广、技术难度大,随着国务院发布《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》,中央与地方财政事权和支出责任划分改革工作目标愈发明朗。党的十八届三中全会确定了深化财税改革的任务,旨在建立现代财政制度。中央与地方财政
The reform of the fiscal authority and the division of responsibilities between the central and local governments is one of the tasks for deepening fiscal and taxation reforms set by the Third Plenary Session of the 18th CPC Central Committee. This task involves a wide range of tasks and technical difficulties. With the promulgation of the State Council’s Circular on Promoting Central Government and Local Finance Power and responsibility for the division of responsibility reform guidance, "the central and local fiscal authority and expenditure responsibility division reform work objectives become clearer. The Third Plenary Session of the 18th Central Committee of the Communist Party of China set the task of deepening fiscal and taxation reforms with the aim of establishing a modern financial system. Central and local finance