分税制给地方财政带来的机遇与挑战张启聪１９９４年１月１日起在全国全面实行分税制财政体制，作为调整中央与地方分配关系的重大改革，必然会对地方财力、财源结构带来一系列变化和影响。本文似对这一问题进行粗浅的分析。一、分税制是地方财政的一次历史性机遇首先，分... Chances and Challenges to the Local Treasury Due to the Tax Sharing System Since January 1, 1994, the full implementation of the tax-sharing fiscal system in the country as a major reform to adjust the distribution of the central and local governments is bound to bring about a series of changes in the local financial resources and financial resources structure And influence. This article seems to be a superficial analysis of this issue. First, the tax system is a historic opportunity for local finance First, points ...