The Ministry of finance of the central and local financial powers and expenditure responsibilities to reform the Ministry of finance is responsible for the promotion of central and local fiscal powers and expenditure responsibilities to reform the reporters recently, the State Council issued the "guiding opinions on promoting the central and local fiscal powers and expenditure responsibilities division reform" (Guo FA 2016 No. 49 hereinafter referred to as the "opinions"). In this regard, the relevant person in charge of the Ministry of finance to answer questions raised by reporters. Q: please tell us what is the background of the "opinions"? Answer: the central and local powers and expenditure responsibilities is to straighten out the premise and foundation of intergovernmental fiscal relations, is an important aspect of promoting national governance systems and governance capacity modernization. The party’s eighteen session of third, fourth and Fifth Plenary Session proposed explicitly established powers and expenditure responsibilities to adapt the system, moderate strengthening of the central powers and expenditure responsibilities, all levels of government to promote the standardization and legalization of governance requirements. From the process of the reform of fiscal powers and expenditure responsibilities to see, since the reform and opening up, the central and local fiscal relations experienced from a highly centralized unified revenue and expenditure to the phased implementation, responsibility system, to change the tax system in the financial system, gradually clear fiscal powers and expenditure responsibilities, especially in 1994 the implementation of the tax preliminary system reform, build a system framework of central and local powers and expenditure responsibilities of the socialist system Chinese characteristics, laid a good foundation for the establishment of a modern financial system in china. But it is restricted by some objective conditions at the time and in the process of implementation, the reform is mainly aimed at the central and local income division of powers and expenditure responsibilities based on the practices followed on mainly made some partial adjustment. In the new situation, the financial powers and expenditure responsibilities compared to promote fiscal reform and national governance modernization requirements, more and more unsuitable. Mainly displays in: one is the orientation of government functions is not clear, some of this may be provided by market regulation and social affairs, finance takes too much, while some of the basic public services should be borne by the government, financial commitment is not enough; the two is the central and local fiscal powers and expenditure responsibilities are not reasonable, directly responsible for some of the should the central affairs to take place, some should be in charge of local affairs, the central three is too much to bear; cross many central and local governments to provide basic public services and responsibilities overlap, shared matters more; four is the province with the financial powers and expenditure responsibilities are not standardized; five are some financial powers and the division of expenditure on the lack of legal basis, the rule of law, standardized degree is not high. To promote the central and local fiscal powers and expenditure responsibilities, is to implement the party’s eighteen session of third, fourth and Fifth Plenary Session spirit, accelerate the reform of taxation is an important measure, and included in the key task of deepening reform of the central government. "Opinions" will be introduced to promote the development of this work. Q: why is "put forward from the Financial Governance Reform Opinions" starting to promote the division of powers? Answer: the government not only involves the division of powers between administrative power division, is also involved in legislative and judicial general public services, is the concept of "big power". Perfecting the socialist market economic system, speeding up the transformation of government functions and promoting the rule of law