为探讨“营改增”背景下地方财力,文章对我国现行地方财力构成进行了分析,以四川省财政数据为例进行研究和测算,在此基础上对我国地方财力的构建提出建议。 In order to explore the local financial resources under the background of “changing the battalion into increasing battalion,” the article analyzes the current local financial composition in our country, takes the financial data in Sichuan Province as an example to conduct the research and the calculation, and on this basis, puts forward some suggestions on the construction of the local financial resources in our country.