问:卷烟、酒提价以后,中央财政和地方财政之间收入如何划分? 答:1988年卷烟、酒提价以前,卷烟、酒产品税作为地方预算收入缴库,平时国库按财政体制办理收入的留解。年终单独结算。按当年卷烟和酒产品税比上年增长的部分,实行中央财政与地方财政按比例分 Q: After the prices of cigarettes and wines are raised, how is the revenue divided between the central finance and local finance? Answer: Before the prices of cigarettes and wines increased in 1988, taxes on cigarettes and alcohol products were used as the receipts for local budgets, and the treasuries were usually handled according to the fiscal system The solution. Year-end separate settlement. According to the current cigarette and alcohol product tax increase over the previous year, the implementation of the central and local governments in proportion to the financial