分税制财政体制实施后,使地方财政收入由包干体制下“交够中央的,余下是自己的”那种较为简单的结构模式变为从地方税、共享税、中央返还三条渠道获取收入,由此 After the implementation of the tax-sharing fiscal system, the local fiscal revenue has been changed from a relatively simple structural model of “delivering the central government and the remaining one’s own” under the system of “subsidies” to "collecting revenue from local taxes, shared taxes and the central government’s return of the three channels from this