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中央与地方政府的财政关系应该按照“一级政权,一级事权,一级财权,一级税基,一级预算,一级产权,一级举权”的原则,配之以自上而下转移支付的健全,这是完善以分税制为基础的分级财政的财政体制大思路。
The financial relations between the central and local governments should be based on the principle of “one level of power, one level of power, one level of finance, one level of tax base, one level of budget, one level of property and one level of power,” with top-down The sound transfer payment, which is to improve the tax system based on the hierarchical financial fiscal system big ideas.