在实行分税制财政管理体制以前,乡镇普遍实行的是多种形式的财政包干体制。这种包干体制较好地适应了当时经济发展的客观需要,但是随着经济的发展和改革的深入,其固有的缺陷日渐显露。1994年实行“分税制”以后,许多县市根据新的财政状况,制定了新的乡镇财政体制。四川省宜宾市财政局也积极探索“分税制”条件下的乡镇财政体制,其具体的思路和做法是:(一)确立乡镇分税制财政体制的基本原则。一是根据市与乡镇事权的划分,本着财权与事权相结合的原则,合理 Before the implementation of the tax-sharing system for financial management, townships and towns commonly practiced various forms of financial contract-management system. This system of cadres better adapted to the objective needs of economic development at that time, but with the development of economy and the deepening of reform, its inherent flaws became increasingly apparent. Since the introduction of the “tax-sharing system” in 1994, many counties and cities have formulated a new fiscal system for townships and towns based on the new fiscal situation. The Yibin Municipal Bureau of Finance of Sichuan Province has also actively explored the township financial system under the “tax-sharing system.” The specific ideas and practices are as follows: (1) The basic principle of establishing the tax-sharing system of townships and townships is to be established. First, according to the division of powers between the city and the township, in line with the principle of combining financial power and power, reasonable