At present, China's government revenue is confronted with the problems of the imbalance of central and local financial resources, the financial and administrative responsibilities of the government do not match, the financial dependence of the land, the irrational structure of the fiscal revenue, and the soft constraints of the budget and so on. How to solve the problems of weakening of the fiscal revenue distribution function, the deterioration of fiscal revenue and expenditure, the fragile fiscal revenue, the government's financial and admi...