分税制改革为贫穷农业地区参与市场经济的平等竞争提供了良好的发展机遇。但是,由于新体制将财政收入的主要税种——增值税列为共享税,75%的收入要上划中央,以农业经济为主体经济的农业地区实际可供支配的财力还会减少,农业四税将成为农业地区财政收入的主要来源。在这种情况下,各级地方政府及其财政部门必须顺应改革形势,下决心调整财源结构,努力实现农业经济结构的整体优化。我们认为,当前优化农业财源应树立“五个观念”。一是树立基础型农业的观念。农业是国民经济的基础,在经济发展的整体战略中一直处于重中之重的位置。作为农业地区,应该自觉地服从于、服务于全国这个大局,丝毫也不能动摇农业的基础地位。地方财政部门在分税制模式下,应积极调整支出投向,不断增加 Tax-sharing reform provides a good opportunity for development for participating in the equal competition of the market economy in poor agricultural areas. However, since the new system classifies the main type of fiscal revenue, VAT, as a sharing tax, 75% of the revenue goes to the central government, and the actually available financial resources in agricultural areas where the agricultural economy is the dominant economy will decrease, Taxes will be the main source of revenue for agricultural areas. Under such circumstances, the local governments at various levels and their financial departments must, in conformity with the reform situation, make up their determination to adjust the structure of financial resources and strive to achieve the overall optimization of the agricultural economic structure. In our opinion, the current optimization of agricultural resources should establish a “five concepts.” First, establish the concept of basic agriculture. Agriculture is the foundation of the national economy and has always been a top priority in the overall strategy of economic development. As an agricultural region, we should subordinate ourselves consciously to the overall situation of serving the entire country, and we can not shake the basic position of agriculture in the slightest. Under the tax-sharing system, the local financial departments should actively adjust their expenditures and increase their spending