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正确认识分税制走出财源建设误区田英基，潘光进，王积旭分税制改革是我国经济体制的一项重大改革。分税制的实施，为地方财源建设提供了新的机遇和挑战。正确认识分税制，反思过去财源建设的做法，确立正确的分税制下财源建设的指导思想，是迎接挑战、抓住机遇、加快发展...
Correctly Understanding the Tax Sharing System Out of the Misunderstanding of the Construction of Financial Resources Tian Yingji, Pan Guangjin, Wang Jixu The tax-sharing reform is a major reform of our economic system. The implementation of the tax sharing system has provided new opportunities and challenges for the construction of local financial resources. A correct understanding of the tax-sharing system, the reflection on the past practice of building a financial resource and the guiding ideology of establishing a proper revenue-sharing system under the tax sharing system are to meet the challenges, seize the opportunities and speed up development.