省级政府财税体制弊端及改革

省级政府是执行国家财税政策的主要环节，也是制定区域财税政策的行政主体。但省级政府的行政体制、财政关系、会计制度、税制改革、财力测算等方面存在一些弊端。该文通过分析国家十二五规划提出的中央和地方财税体制改革的目标和任务，提出加强省级政府财税体制改革的一些基本思路和政策建议，具有一定的参考价值。

The Malpractice and the Reform of Provincial Government＇s Financial and Taxation System

The provincial government is the major part to implement the national fiscal policy,and also is administrative body to develop regional fiscal policy.But there are some drawbacks in the provincial government’s administrative system,fiscal relations,accounting system,tax reform,financial estimations etc.This paper analyzes the objectives and tasks of central and local tax reform which are proposed in the Twelve FiveYear Plan,brings up some of the basic ideas and recommendation for policy to strengthen the tax reform for the provincial government,and has some reference value.