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为了加强国家宏观调控能力,深化财政、税收体制改革,中央已决定从1994年1月1日起在全国实行税利分流制度,中央和各省市财政体制将由目前分灶吃饭改为分税制。改革后的方案是产品税和增殖税全部归中央,营业税、所得税由中央征收,中央和地方共享;国有工业企业所得税税率由55％下调为33％,全国普遍开征资源税。在此基础上,中央收将保各市的既得利益。为了确保税收的征集和上交,将分设国家税务局和地方税务局。实行上述重大改革,中央财政收入在全部财政收入中的比重
In order to strengthen the ability of state macroeconomic regulation and control and deepen the reform of the fiscal and taxation systems, the Central Government has decided to introduce a tax-diversion system in the whole country from January 1, 1994, and the financial system of the central and provincial governments will be changed from the existing sub-focus to the tax-sharing system. After the reform, the product tax and the proliferation tax all go to the central government and business tax. The income tax is collected by the central government and shared by the central government and the local government. The state-owned industrial enterprise income tax rate is reduced from 55% to 33%. On this basis, the Central Government will protect the vested interests of all municipalities. In order to ensure the collection and submission of taxes, the state taxation bureau and the local taxation bureau will be divided. The implementation of the above-mentioned major reforms, the central government revenue in the total financial revenue