省以下财税体制改革在时隔15年后的今天重新起航。有意见称,新一轮财税体制改革在地方政府间财政关系方面,中央或将制定一个框架性的规定,然后各省按照自身情况进一步调整。最大的可能是为缓解基层财政的困难,建立县一级最低保障制度。地方财税官员的现实呼声与全局性研究者的理性思考,正让道路越辩越明。 The reform of the fiscal and taxation system under the province has reemerged after 15 years. Some people have the view that the new round of fiscal and taxation reform in the financial relations between local governments, the central government will formulate a framework of provisions, and then the provinces in accordance with their own circumstances further adjustments. The greatest possibility is to ease the difficulties of grass-roots finance and establish a minimum-level guarantee system at the county level. The real voice of local tax officials and the rational thinking of global researchers are making the road clearer and clearer.