自1994年国家实施分税制财政体制以来,地方税收(本文指地税部门组织的收入)已成为地方财政收入的主要来源。针对当前的经济税源形势,要切实解决地方党委、政府最担忧的“无税可收”问题,不断扩大地方税收占地方财政收入的比重,就必须大力发展和培育地方税源,扩大地方税基,强化税收征收管理。本文结合横县工作实际,通过对“九五”期间横县地方税收收 Since the state implemented the tax-sharing system in 1994, the local tax revenue (in this paper, the tax department’s revenue) has become the main source of local financial revenue. In view of the current situation of economic sources and taxes, we must earnestly solve the most worrying issue of “tax-free” by local Party committees and governments and continuously expand the proportion of local revenue to local revenue. We must vigorously develop and cultivate local tax sources and expand the local tax base , Strengthen tax collection and management. This paper combines the actual work of Heng County, through the “nine five ” during the Heng County local tax revenue