分税制财政体制以及税制改革,是建立社会主义市场经济体制的关键步骤,实质上是对中央和地方、政府和社会经济主体利益格局的一次重新调整。对地方来说,这次改革既是机遇也是挑战,既有压力也有动力。要抓住这次改革机遇,做好今后财政工作,必须适应新体制变化,进一步调整理财思路,探索生财、聚财、用财之道。 The tax-sharing system and the tax system reform are the key steps in establishing a socialist market economic system. In essence, they are a readjustment of the interests of the central, local, government and social economic bodies. For local governments, this reform is both an opportunity and a challenge, both pressure and motivation. To seize this opportunity for reform and do a good job in future fiscal work, we must adapt to changes in the new system, further adjust our thinking on financial management, and explore ways of making money, accumulating wealth and using money.