According to Xie Xuren's statement, the direction of fiscal and tax system reform during the "12th Five-Year" period is to give provincial governments appropriate under the premise of unified tax administration.

Gradually establishing and improving the comprehensive and classified personal income tax system, and studying the reform of real estate tax have also been mentioned again. However, the "social security tax" which once aroused heated debate has not appeared in the above text.

Prior to the adoption of the "12th Five-Year" planning proposal adopted in the fifth Plenary Session of the 17th CPC Central Committee, the reform target of "gradually improving the local tax system and giving the provincial government appropriate tax administration authority" has been put forward, but the scale and the way of tax decentralization have been controversial.

In this regard, Xie Xuren first made an interpretation: for the general local tax categories based on the unified legislation of the central government, the provincial people's government should be given the right to adjust the tax rate, the tax exemption and exemption right, and the provincial people's governments should be allowed to formulate detailed rules for implementation or specific implementation measures.

The management of the legislative power of national tax and shared tax, the right to levy taxes, the right to adjust tax items, the right of tax reduction and the right to reduce and exemption remain in the central government so as to safeguard the overall interests.