分税制的实施,为地方经济的发展创造了良好的机遇和条件。但是,由于区域经济情况千差万别,贫困地区怎样适应分税制新形势,发展壮大地方财力,这是贫困地区党委、政府和各级财政部门必须认真研究和思考的重要课题。贫困地区是比较特殊的区域类别,巴中地区所辖县(市)均属国家和省《国家扶贫攻坚计划》确定的贫困县(市),有不同予其他区域类别的明显弱点:一是自然条件恶 The implementation of the tax sharing system has created good opportunities and conditions for the development of the local economy. However, due to the vast diversity of regional economic conditions, how poverty-stricken areas can adapt to the new situation of the tax-sharing system and develop and strengthen their local financial resources are important topics that must be carefully studied and thought by the party committees, governments and financial departments in all areas. Poverty-stricken areas are rather special regional categories. The counties (cities) under the jurisdiction of the Central Shaanxi Province are both poor counties (cities) identified by the state and provincial “National Poverty Alleviation Program” and have obvious weaknesses that are different from those of other regions: First, natural Conditions are evil