以分税制为核心的财税体制改革的实施,使财源结构、收入结构、分配结构均发生了前所未有的变化,将对地方财源特别是乡镇财源建设产生重大而深远的影响。因此,分税制条件下拓展乡镇财源是摆在我们面前的新课题、新任务。 一、分税制条件下乡镇财源的新特点 分税制财政管理体制的出台,标志着以包干为特征的分配格局的结束。自此,中央与地方及地方各 The implementation of the fiscal and taxation system with the tax-sharing system as the core has undergone unprecedented changes in the structure of financial resources, income structure and distribution structure, and will have a profound and far-reaching impact on the construction of local financial resources, especially the financial resources of towns and villages. Therefore, under the tax sharing system, expanding the financial resources of towns and cities is a new task and a new task before us. I. New Features of Township Financial Resources under the Tax Sharing System The introduction of the fiscal management system of the distribution tax system marks the end of the distribution pattern characterized by contract management. Since then, the Central Government and local and local each