缘起1994年中国财税体制改革中的一项重要决策是中央与各省分配关系的旧体制以1993年收入为基数予以终止。1994年收入超过1993年收入基数的增量部分按全国统一的新体制予以分配。新体制保证了中央政府每年要从全国收入增量中取得一定的份额,从根本上扭转了中央财政收入日益萎缩的趋势。同时从全国收入增量中取得份额的方式也第 One of the important decisions in the reform of China’s fiscal and taxation system in 1994 was that the old system of distributional relations between the central government and the provinces was terminated on the basis of 1993 revenue. The 1994 incremental part of the income base exceeding that of 1993 was allocated according to a new unified national system. The new system ensures that the central government takes a certain share of the country’s incremental income every year, fundamentally reversing the downward trend in the central government’s revenue. In the meantime, the means of obtaining a share from the increment of national income is also the first