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Fiscal system plays a fundamentally important role in state govance,balancing a sound relationship between govments and markets,between govments and society,and between the central govment and the local govments.Fiscal reform and decentralization aims to optimize the game play,more specifically the fiscal authority division,fiscal revenue distribution and related responsibility sharing between the central and local govments.By examining the fiscal authority division between the central and local govments at different stages in Chinas fiscal and taxation reform,this paper proposes that peoples legal awareness should be further strengthened during the process of building a more integrated fiscal and taxation system that divides fiscal authority,fiscal revenues,and fiscal responsibilities more effectively.Efforts should also be made to develop more effective assessment criteria for evaluating local officials political performances,speed up the fiscal reform at the provincial level and below,and build a sound taxation system at the local level.