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2016年8月底,国务院印发了《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》(下文简称《意见》),对推进中央与地方财政事权和支出责任划分改革做出总体部署。一直以来,中央与地方的财政关系是各界广泛讨论的话题,如何明确中央与地方财政权力与职责的边界,实现各级财政事权与财权的统一、经济社会的均衡健康发展、公共服务均等化以及社会公平正义,是中央和各级地方政府长久以来不断摸索、全力解决的重要
At the end of August 2016, 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 (hereinafter referred to as “Opinions”), making overall plans for promoting the reform of the fiscal authority and expenses of the central and local governments. All along, the financial relations between the Central Government and local governments have been widely discussed by all walks of life. How to clarify the boundary between fiscal authority and responsibilities of the central and local governments, achieve the unification of fiscal powers and property rights at all levels, the balanced and sound economic and social development, the equalization of public services, and Social fairness and justice are important tasks that the Central Government and local governments at all levels have been constantly exploring and resolving with all efforts