结合短期可做之事与中长期追求目标,设计和推进税制改革的分步渐进配套方案关于中央与地方财税关系的中长期优化重构,还有几方面需要廓清:一是为构建“一级政权有一级合理事权、呼应一级合理财权、配置一级合理税基,进而形成一级规范、完整、透明的现代意义的预算,并配之以一级产权和一级举债权”的三级分税、上下贯通的财政体制,可以并应尽快做的事项,应当包括:由粗到 With the short-term to do and long-term pursuit of the goal, the design and promotion of tax reform step by step supporting the program on the central and local tax relations in the long-term optimization and reconstruction, there are several needs to be clarified: First, to build a Level political power has a reasonable power to respond to a reasonable level of financial power and allocate a reasonable level of tax base so as to form a standardized, complete and transparent budget of modern significance, accompanied by a level of property rights and a level of debt Three levels of taxes, up and down through the financial system, things that can and should be done as soon as possible, should include: from coarse to