分税制体制下财政性存款应计利息国家财政管理体制从＂包干制＂改为＂分税制＂，在划分事权和支出的基础上，划分收入范围，地方收入主要是一些不稳定、零星、分散的税收。因此，怎样使地方财政收入增值，是一个值得研究的新课题。在此，就目前还未被重视的一个问题，即财... Interest-bearing fiscal deposits under the tax-sharing system The state financial management system has been changed from a “package-based system” to a “tax-sharing system”. Based on the division of power and expenditure, the scope of revenue is divided. Local revenues are mainly unstable, sporadic and scattered taxes . Therefore, how to add value to local fiscal revenue is a new topic that deserves to be studied. Here, on the issue has not yet been valued, that is, money ...