1992年国家实行分税制财政政策,从总体上打破了原有财政包干体制,为县级行政区域创造了经济发展条件,但与此同时也带来了财政增收的新压力和新挑战。地处重庆市东北大巴山区的开县是国家重点扶贫开发 In 1992, the state implemented the tax-sharing fiscal policy, which broke the original fiscal package system as a whole and created conditions for economic development for the county-level administrative regions. At the same time, however, it brought about new pressures and new challenges in increasing revenue. Kaixian County, located in the mountains of Dabashan, northeast of Chongqing, is a national key poverty alleviation and development project