云南省政府最近对地县将结束过渡财政体制,实行新的财政体制。新体制的基本原则:一是在划分事权的基础上划分税种,增值税25%部分、农业四税、营业税(除部分税目)等增收潜力大的税种作为地县财政收入,留给地方,二是兼顾公平、效益原则,省只参与部分地区的超基数分成,其他地区收入全留地方;三是对自有财力保证不了基本开支的地县 Yunnan Provincial Government recently prefectural county will end the transitional financial system, the implementation of the new financial system. The basic principles of the new system: First, on the basis of the division of powers, tax revenue is divided into 25% VAT, agricultural four tax, business tax (except for some tax items) Is to take into account the principle of fairness and effectiveness, the province is only involved in some areas of the super-base is divided into other areas of income reserved place; Third, the financial resources of their own can not guarantee the basic expenses of the county