适应分税新体制拓展地方新财源谢学长从１９９４年１月１日起，我国已全面实施分税制财政管理体制，同时确立了以增值税为主体的税收制度，这是我国财税体制的一次重大变革。分税制实施后，中央和地方财政的分配格局发生了很大的变化，原来地方财政收入的主要税种划为中央... Adapt to new system of tax sharing and expand new local financial resources Xie Xuechang Since January 1, 1994, China has fully implemented the tax-sharing system for financial management and established a tax system based on value-added tax. This is a major change in China’s fiscal and taxation system . After the implementation of the tax sharing system, the distribution pattern of the central and local governments has undergone great changes. The original major types of taxes for local government revenues are classified as central government ...