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分税制的实施进一步明确了中央与地方的事权与财权,客观上必然促使地方调整财源结构和完善产业结构。财政工作应从国家宏观经济战略上重新认识发展的意义,把财源建设当成大事来抓紧抓好。笔者拟结合攀枝花市的实际,探讨新时期财源建设的思路。一、坚持发展不动摇。实施分税制财政体制,中央将增值税设计成最大税种并作为共
The implementation of the tax-sharing system further clarified the power and financial rights of the central and local governments, and objectively impelled the local authorities to adjust the financial resources structure and improve the industrial structure. The financial work should re-understand the significance of development from the national macroeconomic strategy and pay close attention to the construction of financial resources as a major event. The author intends to combine the reality of Panzhihua City, explore new ideas for building financial resources. First, unswervingly uphold development. The implementation of tax-based financial system, the central government will design the largest VAT and tax as a total