分税制后的地方财源建设思路谢永康分税制的实施是中央与地方利益关系的一次大调整，地方财源将出现多元化趋势，即由单一的以流转税为主体转向增值税、营业税、农业及与之相关的其他税、地方企业所得税等为主体的多元化方向发展。１．地方分享的增值税在地方财政收入中仍... After the tax system local financial construction ideas Xie Yongkang implementation of the tax sharing system is a major adjustment of the interests of the central and local governments, local financial resources will diversify, that is, from a single turnover tax as the main shift to value-added tax, business tax, agriculture and the Related to other taxes, local corporate income tax as the main diversification direction. 1. Local share of value added tax is still in local financial revenue ...