现行财税体制运行中山东省财政经济面临的困难、问题与对策山东省财政厅课题组一、现行财税体制运行中山东省财政经济面临的困难与问题（一）财税改革调动了地方发展经济建设财源的积极性，但某些地区财源建设指导思想有偏差。分税制改革将地方企业所得税划归地方收入，在... Difficulties, Problems and Countermeasures Faced by the Current Fiscal and Tax System in Shandong Province Finance Group Task Force 1. Difficulties and Problems Facing the Finance and Economy of Shandong Province in the Current Fiscal and Tax System Operation (I) Finance and Taxation Reform Mobilize the Financial Resources for Local Development and Economic Development However, some regions have different guiding principles for the construction of financial resources. Tax-sharing reform will be classified as local income tax on local businesses, in ...