Ideal and reality of the fiscal and tax reform——from a constitutional perspective 并列题名：Ideal and reality of the fiscal and tax reform——from a constitutional perspective Study on the realistic problems of fiscal and tax reform from the local perspective 并列题名：Study on the realistic problems of fiscal and tax reform from the local perspective Analysis of fiscal system from a political perspective theory and empirical analysis on institutional perspective 并列题名：Analysis of fiscal system from a political perspective