《中共中央关于构建社会主义和谐社会若干重大问题的决议》中,提出了健全财力与事权相匹配的财税体制的重任。基于现行分税制财政体制的缺欠,要完成这项重任,需要采取什么样的改革方略呢?一、财力与事权不匹配是现行财政体制的主要矛盾多年来,人们在研究完善我国财税体制中,都是运用完善分税制体制这样一个提法,党的十六届六中全会决议中,却提出了健全财力与事权相 In the “Resolution of the CPC Central Committee on Several Major Issues concerning Building a Harmonious Socialist Society,” it is proposed that the task of perfecting the fiscal and taxation system that matches the financial power with the power should be put forward. Based on the current deficit of the tax-sharing system, what kind of reform measures should be taken to accomplish this important task? First, the mismatch between financial power and power is the main contradiction of the current fiscal system Over the years, people have studied and perfected the fiscal and taxation system in our country Is to use the perfect system of tax-sharing such a formulation, the party’s six plenum of the sixteenth resolution, but put forward to improve the financial resources and the power to phase