一、街道税源经济模式的发展从20世纪90年代中期以后,街道经济进入税源经济阶段,其起因是分税制改革。分税制改革将税收分为国税和地税,在街道一级,凡是在街道登记注册企业的所得税、流转税和增值税的25％将作为地税,由区政府代征后返还给街道。在新的税制激励下,上海的街道经济开始改变运行模式,即从过去的“铺摊子”向税源经济转变,开始“有进有退”。“退”是指街道一方面逐渐通过出 First, the development of street tax source economic model From the mid-1990s onwards, the street economy into the tax source economy stage, the cause is tax-sharing reform. Tax-sharing reform divides taxes into state taxes and local taxes. At the street level, 25% of income tax, turnover tax and value-added tax of enterprises registered in the streets will be levied as local taxes and returned to the streets by the district government. Driven by the new tax system, Shanghai’s street economy began to change its mode of operation, that is, from the “stalls” in the past to the tax-source economy and began to “advance and retreat.” “Back” refers to the streets gradually passed out on the one hand