Township financial expenditure takes on rigidity .
同时财政支出的刚性特征也制约着税制改革，个人所得税和转移支付制度这一公平分配的工具难以施展。
In the same time , the expansion of fiscal expenditure constrains tax system reform weaken the utility of tools to distribute income ( individual income tax and transfer payment ) .
财政支出刚性