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(一)为了保证分税制财政体制框架的完整性,各地区要参照中央对省级分税制模式,结合本地区的实际情况,将分税制体制落实到市、县级,有条件的地区可落实到乡级。(二)各地区在执行分税制财政管理体制的过程中,要认真贯彻国发[1993]85号文件精神,严格按体制规定划分中央与地方的收入。已经划归中央的收入,不得列入地方收入范围。(三)为保护各级财政培养财源和组织征收“两税”的积极性,在“两
(1) In order to ensure the completeness of the fiscal system framework of the tax-sharing system, all regions should make reference to the central government’s model of the tax-sharing system at the provincial level in light of the actual situation in the region and implement the system of the tax-sharing system to the municipal and county levels. . (2) In the process of implementing the fiscal management system of the distribution tax system, all regions should conscientiously implement the spirit of the document No. [1993] 85 of the State Development Plan and divide the revenues of the central and local governments strictly in accordance with the provisions of the system. The income already allocated to the central government shall not be included in the scope of local revenue. (3) In order to protect the fiscal resources at all levels and organize the collection of ”two taxes"