中国现行税政管理体制具有明显的过渡性，也暴露出分税制财政体制的深层矛盾。
The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.
改进省以下财政体制，缓解基层财政困难，具有明显的重要意义和迫切性。
To improve the financial system below the provincial level, the grass-roots level to alleviate financial difficulties, has obvious significance and urgency.
如何突破行政体制改革中的这个拐点，找到可行性的突破点，现在已经迫在眉睫。
How to break the difficulty of administrative system reform and find the feasibility of the breakthrough is urgent now.
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