分税制财政管理体制的实施,增强了中央财力,强化了中央宏观调控能力,致使大部分财政收入集中到中央,基层财政收入大幅度降低,现行乡镇国库体制已不能适应财税体制改革的需要,主要表现在:一、乡镇财力有所削弱,不利于乡镇国库业务的开展实行分税制后,财政收入75%上划中央,乡镇财政收入减少,一些靠上级财政补助的贫困乡镇,其财政收入只有15万元左右,资金调度十分紧张。乡镇国库大部分近似于国库经收处,缴入乡镇国库的中央财 The implementation of the tax-sharing fiscal management system has strengthened central financial resources and strengthened central government’s ability to regulate and control. As a result, most of the fiscal revenue has been concentrated in the central government and the grass-roots fiscal revenue has been greatly reduced. The current system of township treasuries can no longer meet the needs of the fiscal and taxation system reform. In a: First, the financial strength of the township weakened, is not conducive to the implementation of the township treasury tax system, 75% of the financial income to the central government, township financial revenue decreased, some of the poor by the higher financial subsidies to towns and villages, the financial income of only 150,000 yuan Around, funding is very tight schedule. Most of the township treasuries are similar to those collected by the Treasury and are paid into the central treasury of township treasuries