在營業稅爭稅、統籌或補助制度公式化、財政劃分、財政努力、財政紀律、財政自主等問題上，都有明顯的解決與進步，現在則是建議著重落實的行動上。 而現存問題主要在於相關地方稅各法規減免與中央立法，增加地方支出之共辦事項上。針對於各相關地方稅之法規減免與增加地方政府支出之法規制定或修改方面，應朝行政合作的方向著手。若為特殊目的而要中央在其法規上減免地方稅或增加其地方支出，應讓地方充分參與中央的決策會議上，尤其是縣(市)政府；對於地方稅的稅率、稅基等的調整權限，也逐步授權地方政府可自行決定，一方面可因地制宜，另一方面，亦有遵守「財政收支劃分法」之相關規定，不會造成學者所批評的「中央請客，地方買單」的不合理現象。 而長遠之計，則是如學者所建議政府組織層級調整與行政區劃，朝向中央與地方之二級政府制及合併數個地方行政區域，達到規模經濟的行政區域，才能使中央與地方在財政權限上，更有政治能力及財務能力，來降低單位固定成本、中央與地方更密切溝通與合作，提供足夠的公共財為人民服務。 第一章為導論、第二章為研究我國財政劃分之文獻探討、第三章為理論探討、第四章為國外中央與地方財政劃分的經驗、第五章為我國財政劃分之法律分析、第六章為結論。 The problems are solved obviously and advanced in a business tax, formulation of overall planning tax and grant system, division of finance, fiscal effort, discipline of finance, and fiscal liberty. It makes sure to take action right now. Now the problems are that the Acts’ local taxes are remitted and the central government adds the local government’s outgoings without the agreement of the local government. It is a good way that the central and local government cooperate to remit the local taxes or add the local government’s outgoings if the central government has the special purposes to do them. The local government should take a part in meeting with the central government, the county and city government especially. The local government could be empowered to decide itself relation to adjust the tax rate and the tax base of the local taxes. The local government can take actions that suit local circumstances. Another the central government would observe the finance division act relative to the orders. It would not be unreasonable situation that the scholars say ,“The central government treat someone to a meal, but the bill is paid by the local government”. A long-term plan is that the government should adjust its organizational levels and administrative region. One thing, the government simplifies four governmental levels to two levels. Another thing, it combines several regions to economical administrative regions. The central and new local government could decrease the cost of a unit, communicate and cooperate closely, and offer people public goods enough by big politic and finance abilities in division of finance power. Chapter one is introduction. Chapter two is literature review. Chapter three is theory review. Chapter four is foreign policy. Chapter five is analysis of domestic laws. Chapter six is conclusions.
