本文认为,深化财税改革已刻不容缓。近期,应按照调整职能、公平税负、分级管理、确保中央宏观调控财力和实现跨年度平衡的改革目标,打好几大战役。其突破口如何选择、配套改革怎样进行,本文作了比较分析,并对关系到整个改革进程有争议的两个问题——财力集中与分散、财政赤字作了理论剖析,指出:调整财力分配格局再不能走老路子,须从改革中寻找新的出路;在新形势下,没有必要固守“年度平衡”的原则,应着眼于整个经济改革与发展的目标,实行动态平衡。 This article argues that it is urgent to deepen fiscal and taxation reforms. In the near future, several major battles should be fought in accordance with the objective of adjusting their functions, fair tax burden and management at different levels so as to ensure the central government’s macroeconomic control over financial resources and to achieve a balanced annual cross-reform. How to select the breakthrough and how to carry out the supporting reforms are compared and analyzed in this paper. The two problems that are related to the entire reform process are discussed: the concentration and dispersion of financial resources, and the fiscal deficit. The author points out that adjusting the pattern of financial allocation In the new situation, there is no need to stick to the principle of “annual balance”. We should aim at the entire economic reform and development and adopt a dynamic balance.