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1988年7月份,国家对部分地方的财政体制进行了改革。规定在1988年—1990年期间,对江苏等九个省、市实行“收入递增包干”的财政体制。对江苏省财政收入包干办法是:以该省1987年财政决算参与分成收入为收入包干基数,年收入递增率为5%。在递增率以内的收入,省与中央按原来总额分成比例分成:超过递增率的收入,全部留归地方使用;收入达不到递增率,影响上解中央部分,由地方用自有财力补足。
July 1988, the state part of the local financial system has been reform. It stipulated that during the period from 1988 to 1990, a fiscal system with “increasing revenue” will be implemented in nine provinces and municipalities such as Jiangsu. The method of paying taxes on Jiangsu Province’s fiscal revenue is as follows: The province’s 1987 fiscal accounts will be divided into revenue and income as the base of revenue, with an annual income rate of 5%. In the incremental rate of income within the province and the central government divided into the original total split into: more than the incremental rate of revenue, all stay in the local use; income does not reach the incremental rate, affecting the central part of the solution, by the local make up with their own financial resources.