推进地方税源体系建设的思考与建议王加林１９９４年我国实施的“分税制”财政体制，对中央和地方政府间的利益分配格局做了重大调整，使地方税收逐步成为地方财政收入的主要来源。为此，认真总结“分税制”体制运行一年来的经验，根据河北省经济发展战略，建立和培植起基... Reflections and Suggestions on Promoting the Construction of a Local Tax Source System Wang Jialin The “tax distribution” financial system implemented in China in 1994 made major adjustments to the distribution pattern of interests among the central and local governments, making the local tax revenue a major source of local revenue. To this end, conscientiously sum up the experience of “tax-sharing system” system operation in the past year, according to the strategy of economic development in Hebei Province, establish and cultivate the foundation ...