试谈分税制下地方财政的增收问题平建华，王丽英实施分税制度管理体制，由于要逐步提高中央财政收入的比重，适当增加中央财力增强国家的宏观调控能力，这样势必会相应减少一块地方财力，对此地方财政一方面要顾全大局，克服困难，确保分税制财政管理体制的顺利。有效地实... As for the implementation of the management system of tax-sharing system, due to the gradual increase in the proportion of the central government’s revenue, it is necessary to increase the central financial resources and enhance the country’s ability of macroeconomic regulation and control. This will inevitably reduce a piece of local financial resources. On the one hand, the local finance should take the overall situation into account, overcome its difficulties and ensure the smooth development of the fiscal management system of the tax-sharing system. Effectively ...