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1994年起实行的分税制财税管理体制,其核心内容是各级政府按税种划分收入,作为财政预算的固定收入。如增值税的75％、消费税、中央企业所得税、外资企业所得税、个人储蓄利息所得税、关税等属于中央财政固定收入;增值税的25％、营业税、地方企业所得税、房地产税、资源税、土地税、契税、印花税、城市建设维护税等属于地方各级财政固定收入。这一划分办法,是1994年分税制实施前,由中央政府按照1993年前的各级财政收支预算作为基数换算得出来的,仍然包含着计划经济时代不合理的成分。
The tax-sharing fiscal and taxation management system implemented since 1994 has the core content that all levels of government divide income by tax type and serve as a fixed income for the budget. Such as VAT 75%, consumption tax, the central enterprise income tax, foreign-funded enterprise income tax, personal savings interest income tax, customs duties belong to the central government fixed income; 25% of value added tax, business tax, local enterprise income tax, real estate tax, resource tax, land tax , Deed tax, stamp duty, urban construction and maintenance tax belong to the local financial fixed income at all levels. This method of dividing is derived from the central government’s conversion of the fiscal revenue and expenditure budget at all levels before 1993 into practice before the implementation of the tax-sharing system in 1994 and still contains unreasonable elements in the planned economy.