2016年8月,国务院发布《关于推进中央与地方财政事权和支出责任划分改革的指导意见》(以下简称《意见》),这是国务院第一次系统提出划分事权和支出责任,从政府公共权力纵向配置角度推进财税体制改革的综合性、指导性、纲领性文件。财政是国家治理的基础和重要支柱。财权是各级政府依法享有的筹集收入的权力,包括税权、收费权 In August 2016, the State Council promulgated the Guiding Opinions on Promoting the Reform of the Division of Fiscal Power and Expenditure by the Central and Local Governments (hereinafter referred to as “Opinions”), which is the first time that the State Council systematically proposed the division of powers and expenditures responsibilities. From the public power of the government Promote the reform of fiscal and taxation system from the perspective of vertical allocation Comprehensive, guiding and programmatic documents. Finance is the foundation and important pillar of state governance. Financial power is the power of governments at all levels to raise revenue according to law, including tax rights and fees