一、难在何处1.财税权限和财事匹配的划分。中央政府与地方政府在各自的职责范围内,究竟享有哪些财权、税权和事权,是财税体制改革顶层设计中必须直面的首要难题。财税权限和财事匹配的划分,事关财税体制改革全局的推进,必须依靠顶层设计加以固化。 First, where is it difficult 1. Fiscal authority and financial matters match the division. The central government and local governments in their respective areas of responsibility, what are the enjoyment of financial power, tax rights and powers, the top design of fiscal and tax reform must face the primary problem. The division of fiscal and tax powers and the matching of financial matters has to do with the promotion of the overall reform of the fiscal and taxation system and must be solidified by the top-level design.