目前,中央与地方预算收入的划分,基本还是按照“划分税种、核定收支、分级包干”财政管理体制的格局,在部分收入项目的划分上有所变化和调整。调整后预算收入的划分,大体是: 五种形式。一、中央预算固定收入。主要包括:(一)具有宏观调控作用的收入:关税和海关代征的产品税、增值税,海上石油企业所得税、其他 At present, the division of revenue from the budget of the central and local governments is basically based on the pattern of “dividing taxes, approving receipts and payments, grading contracts and regulations,” and changes and adjustments in the division of some income items. After the adjustment of the budget revenue division, in general: five forms. First, the central budget for fixed income. Mainly include: (A) with macro-control of the income: duties and customs duties on behalf of the product tax, value-added tax, offshore oil business income tax and other