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分税制后地方财政面临的十大矛盾及其对策傅光明根据党的十四届三中全会的决定，为了进一步理顺中央与地方的财政分配关系，国务院决定从今年１月１日起改革现行地方财政包干体制，实行分税制财政管理体制。分税制实施几个月来，总的情况是健康的，但也存在一些矛盾和问题...
After the Tax Sharing System, the Ten Major Contradictions Faced by the Local Finance and Its Countermeasures Fu Guangming According to the decision made by the Third Plenary Session of the 14th Central Committee of the Communist Party of China (CPC), in order to further rationalize the fiscal distribution between the central government and the local governments, the State Council decided to reform the existing places from January 1 this year Financial contract system, the implementation of tax-based financial management system. In the past few months since the implementation of the tax sharing system, the overall situation is healthy, but there are also some contradictions and problems.