不断完善乡镇“分税制”的思路何永祥一、实施＂分税制＂效果显著分税制实施以后，使财政工作在改革中实现平稳过渡，并充分地显露这一改革的科学性、合理性和可行性。一是调动了市（县）、乡镇理财的积极性。乡镇主动为市（县）财政分忧，自觉维护市（县）财政的总体调控... Continuing to improve the concept of “tax-sharing” in villages and towns He Yongxiang I. Implementation of the “tax-sharing system” After the implementation of the tax-sharing system, the fiscal work has achieved a smooth transition in the reform and fully reveals the scientificity, rationality and feasibility of this reform. First, mobilize the city (county), the enthusiasm of township financial management. Township initiative for the city (county) fiscal share, consciously safeguard the city (county) finance overall regulation ...