各省、自治区、直辖市人民政府,国务院各部委、各直属机构:为了促进社会主义市场经济的健康发展,进一步规范中央和地方政府之间的分配关系,建立合理的分配机制,防止重复建设,减缓地区间财力差距的扩大,支持西部大开发,逐步实现共同富裕,国务院决定从2002年1月1日起实施所得税收入分享改革。现将《所得税收入分享改革方案》印发给你们,请认真遵照执行。中华人民共和国国务院二○○一年十二月三十一日 The people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government, the various ministries and commissions under the State Council, and their respective agencies directly under the Central Government shall, in order to promote the sound development of the socialist market economy, further standardize the distribution of the relations between the central and local governments, establish a rational distribution mechanism to prevent duplication of efforts and slow down areas The fiscal gap between the expansion, support the development of the western region, and gradually realize common prosperity, the State Council decided from January 1, 2002 implementation of income tax revenue sharing reform. Now, I will issue the “Income Tax Revenue Sharing Reform Plan” to you, and please follow it carefully. State Council of the People’s Republic of China December 31, 2001