fiscal and tax reform

With the fiscal and taxation reform deepening, tax inspections become more and more frequent, and tax collection, penalties are more strict.

随着国家财税体制改革的不断深化，税务检查也越来越频繁，稽征、处罚越来越严。

Fiscal difficulties in grass root level and enlarged regional differences have been two thorny issues since the tax-sharing reform in 1994.

1994年实行的分税财政体制，最突出的两个问题是导致了基层财政困难和地区间差距的扩大。

The eleventh five-year planning has regulated that institutional reform should be deepened, and fiscal and tax institution reform should be advanced as well.

十一五规划纲要指出要深化体制改革，推进财政税收体制改革。