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分税制下我区财源建设初探山长桦实行分税制，对中央与地方收入的比例采取增量调节，几年分步到位的方法，使地方既得利益大部分得以维持。消费税１００％和扩大了的增值税的７５％作为中央收入上划给了中央。这两类税收增长越多，“税收返还”后留给中央财政的越多，从而...
Preliminary Discussion on the Construction of Financial Resources in Our District under the Tax Sharing System Shan Changhua adopted the tax-sharing system and adopted an incremental adjustment of the ratio of central and local revenues. The method of putting funds in place for several years has largely maintained the vested interests in the localities. 100% of the consumption tax and 75% of the enlarged value-added tax have been allocated to the central government as central revenue. The more these two types of tax revenue increase, the more the “fiscal revenue” will be left to the central government, thus ...