Third, the development of revenue-sharing legislation as soon as possible, legislation should be detailed as follows: (1) the central government and local governments of their respective terms of reference: what the central canal, the local control anything, which is the central responsibility for the expenditure incurred, which is a local commitment expenditure responsibilities, there must be a clear legal or detailed regulations for specific expenditures and regulation; (2) the central government and local governments of their respective scope of powers; (3) the central government and local government spending of their range, and re-approved expenditure base.