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几经争论的所得税收入分享改革方案近日终于浮出水面。国务院日前发出通知,从2002年1月1日起,对企业所得税和个人所得税收入超过2001年的增量部分实行中央和地方按比例分享:2002年按五五比例分享;2003年按六四比例分享;2003年以后年份的分享比例按实际收入情况再行考虑。现行按企业隶属关系划分所得税收入的办法将从此退出历史舞台。
After controversial income tax revenue sharing reform program has finally surfaced. The State Department recently issued a circular aiming at the pro-China and local pro-share shareholdings in the increase of income from corporate income tax and personal income tax over 2001 from January 1, 2002: in 2005, the share was shared in 55 cases; Share; the share of the year 2003 after the re-consider the actual income. The existing method of dividing income tax revenue by enterprise affiliation will withdraw from the historical stage.