分税制在财源建设上的政策导向分税制的出台,是中央与地方财力分配格局和财政运行机制的一次大变革,其内容充分体现了中央在新形势下的经济发展战略和财经政策导向。分税制引导并鼓励地方大力发展基础薄弱的第一产业和第三产业.促进地方经济协调有序地发展。过去由于受体制的影响,地方经济中第一产业的农业仍显薄弱,主要表现住农业生 The introduction of a policy-oriented tax-sharing system in the construction of financial resources is a major change in the distribution pattern of financial resources between the central and local governments and the fiscal operating mechanism. Its contents fully embody the central government’s economic development strategy and financial and economic policy guidance under the new circumstances. The tax-sharing system guides and encourages local governments to vigorously develop primary and tertiary industries that are weakly based and promote the coordinated and orderly development of local economy. In the past due to the influence of the system, the agriculture in the primary industry in the local economy was still weak. The main manifestation was agricultural students