文章通过对目前财税体制政府间事权与财权现状进行分析,指出目前政府间事权、财权划分中存在营改增加剧央地财政支出矛盾、事权与支出责任划分改革方案不尽完善、转移支付制度不规范、相关法律法规不健全等问题,提出了扩大地方政府财政自主权,重构地方财税体系,加强地方政府债务管理,规范转移支付制度,政府间事权财权划分法治化等对策建议。 The article analyzes the present intergovernmental fiscal powers and the status quo of finance and tax at present, pointing out that at present the intergovernmental powers and the division of financial power have the problems that the battalion reform increases the conflict of financial expenditure, the reform plan of the division of responsibilities and expenditure responsibility is not perfect, and the transfer payment system is not perfect Normative norms and relevant laws and regulations, put forward some countermeasures such as expanding the fiscal autonomy of local governments, reconstructing the local fiscal and taxation systems, strengthening the management of local government debts, standardizing the transfer payment system, and devising the division of financial power between governments.