一、问题的提出为了促进西部大开发，以利于地区经济协调发展、全国统一市场的形成，以及避免现行按企业隶属关系划分中央和地方所得税收入的弊端，中央决定进一步深化所得税收入分享改革，于２００１年１２月３１日出台了《国务院关于印发所得税收入分享改革的通知》（国发[２ First, the issue put forward In order to promote the development of the western region in order to facilitate the coordinated development of regional economy, the formation of a unified market, as well as to avoid the current corporate affiliation divided according to the drawbacks of central and local income tax revenue, the central government decided to further deepen the reform of income tax revenue sharing in On December 31, 2001, the State Council promulgated the Notice on Printing and Distributing Income Tax Income Sharing Reform (Guo Fa [2