1994年国务院确定实行分税制财政体制,逐步提高中央财政收入占整个财政收入的比重,增强中央的宏观调控能力。消费税、增值税增量的大部分被中央拿走,县财力相应减少,加之我县是国定贫困县,又是农业大县,财 In 1994, the State Council decided to implement the tax-sharing system and gradually raised the share of central government revenue in the entire fiscal revenue and enhanced the central government’s ability to regulate and control the macro economy. Most of the consumption tax and increment of value-added tax were taken away by the Central Government and the county’s financial resources were correspondingly reduced. In addition, the county was designated as a poor county and a large agricultural county