China's national economic and social development plan for ten years and eighth five year plan outline in enterprise reform, reform of fiscal and taxation system, clearly pointed out that "we must continue to ' taxes shunt, after-tax owing on the loan, after-tax contracting ' system of the pilot, and further improve the pilot measures ". " Conditions in the city and region, actively carry out the pilot reform of tax system ". Comrade Wang Bingqian is in " on the implementation of the national budget in 1990 and 1991 draft national budget report " clearly pointed out : the direction of further reform of the budget management system ", is the tax federalism between central and local governments in the range of conditions ". The taxes shunt and tax system is the two major problems in the financial system reform, this paper, in theory only, talk about a few view.
