“费改税”：分税制下乡镇财政的必然选择张以坤随着分税制财政体制的全面实施和逐步完善，各级财政分级负责、科学理财、自求平衡、自我发展的意识得到了极大的增强。作为基层一级的乡镇财政，如何通过充分行使和健全财政职能，进一步理顺乡镇政府与农民的分配关系，切实... “Fiscal Reform of Taxes”: The Inevitable Choice of Township Finance under the Tax Sharing System ZHANG Yi-Kun With the full implementation and gradual improvement of the tax-sharing fiscal system, the financial hierarchies at all levels are responsible and the awareness of scientific fiscal management, self-balancing and self-development has been greatly enhanced. As a grassroots level township finance, how to further rationalize the distribution of the township government and farmers through the full exercise and improvement of financial functions, and earnestly ...