新一轮财税体制改革已成为全面深化改革的突破口。“现有分税制的体制下推进营改增(征收营业税改为征收增值税)这个阶段已经过去了,要想再继续推进营改增必须同时调整分税制。”6月10日,国家税务总局原副局长、联办财经研究院院长许善达在“天府峰会2014”上指出,“现在财税改革到了最难的时候了。” A new round of fiscal and taxation system reform has become a breakthrough point in deepening the reform. “The current phase of tax reform under the existing tax-sharing system has been passed (the VAT is levied instead of business tax) This step is over and the tax-sharing system must be adjusted at the same time.” On June 10, the State Administration of Taxation Xu Shanda, former deputy director and head of the Institute of Finance and Economics, pointed out at the “Tianfu Summit 2014” that “the time has come for the fiscal and tax reform to be the most difficult time.” "