目前,县级财政由于受多种因素的影响,面临着相当多的困难,主要表现为财政收入增长缓慢,后续财源断档,财政支出不断膨胀,资金运转十分困难。县级财政如何走出困境,笔者认为,可采取以下措施:1.建立切合实际的地方收入体系。一是要尽快完善和调整分税制的财政体制,有针对性地制定预抵返还比例,让地方政府有征税管税和支配税收的较大空间和余地,形成以营业税、个人 At present, due to many factors, the county-level finance faces quite a lot of difficulties, mainly due to the slow growth of fiscal revenue, the subsequent stoppage of financial resources, the continuous expansion of financial expenditure, and the difficulty of capital operation. How the county-level finance out of the woods, the author believes that the following measures can be taken: 1. To establish a realistic local revenue system. First, we must improve and adjust the tax-sharing system as soon as possible, and formulate a pre-return ratio in a targeted manner so that local governments have greater scope for levying tax revenue and controlling taxes and leasing space for business tax and individuals