其缘起于分税制财政管理体制改革的实施。
Its origin in the tax system in the financial management system implementation.
统一城乡税制非主流方案能从根本上减轻农民负担，目前实施的条件尚不成熟。
Unifying the taxation sub programmes in urban and rural areas can relieve farmers' burden once and for all but the conditions to carry out them are not ripe at present.
教育税的开征能否顺利实施，关键是能否设计出较为完善可行的教育税税制。
If opening to the education tax can carry out smoothly, the key is design a more perfect and viable education tax system.
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