分税制下县级财源结构初探胡文奎，姜志斌县级财政是国家财政的基础，是连接城乡的重要纽带。县级财政如何适应分税制改革的要求，大力发展经济，调整财源结构，保持财政收入的增长，保证县级财政的正常运营，这是个新的命题。笔者试作探讨。一、分税制对县级财源结构的影... A Preliminary Study on the County-Level Financial Resource Structure under the Tax Sharing System Hu Wenkui, Jiang Zhibin County-level finance is the foundation of state finance and an important link connecting urban and rural areas. It is a new proposition that how the county-level finance can meet the requirements of tax-sharing reform, vigorously develop economy, adjust the structure of financial resources, keep the growth of fiscal revenue, and ensure the normal operation of county-level finance. I try to explore. First, the tax system on the county financial structure of the shadow ...