1994年开始实行的分税制财政体制改范,是我国建立社会丰义市场经济体制框架的重要组成部分。它不仅在中央与地方之间、地方各级政府之间的财力分配进行了较大调整,还涉及到各级财源体系和财力配置的重新部署。按照新体制,福建1994年的财政收入将有45％左右上划中央,其中预计收入增量也将随之上交中央约25％,而19921年必深的 The tax-sharing fiscal system reform, which was put into effect in 1994, is an important part of our country’s framework for establishing a market economy with a socialist market economy. It not only makes great adjustments in the distribution of financial resources between the central and local governments and local governments at various levels, but also involves the redeployment of the financial resources system and the allocation of financial resources at all levels. According to the new system, Fujian will have about 45% of its fiscal revenue allocated to the central government in 1994, of which an estimated increase in income will also be handed over to the Central Government by about 25%. However,