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深化财税改革最大的难点在于如何重构中央和地方的财政关系。如果不对包括整个中央和地方政府的大盘子进行必要的切割,可能还不能从根本上杜绝“跑部钱进”的行为,地方的融资能力也将受到土地财政的约束。
The biggest difficulty in deepening the fiscal and taxation reform lies in how to reconstruct the financial relations between the central and local governments. If we do not make the necessary cuts to the broader market including the entire central and local governments, we may still be unable to basically eliminate the “running into the money,” and the local financing capacity will also be constrained by the land finance.