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一九八二年十二月,中共中央、国务院决定对国营企业事业单位、机关团体、部队和地方政府的各项预算外资金,以及这些单位所管的城镇集体企业缴纳所得税后的利润,按照当年收入的10%,征集国家能源交通重点建设基金,同时规定地方超收部分全部留给各省、自治区、直辖市使用。一九八三年八月,国务院决定从这一年的下半年起,国家能源交通重点建设基金的征收比例由10%提高到15%。一九八四年已按15%的征收比例,给各省、自治区、直辖市和中央有关部门下达了任务。对各地的超收部分如何处理,国务院未作规定,需要加以明确。
In December 1982, the Central Committee of the Communist Party of China and the State Council decided that the extra-budgetary funds of state-owned enterprises, institutions, government agencies, units and local governments as well as the profits after income tax paid by urban collective enterprises governed by these units should be calculated in accordance with the current year 10% of income, collecting national energy and transportation key construction fund, at the same time stipulated that all the excess part of the place left for provinces, autonomous regions and municipalities. In August 1983, the State Council decided that from the second half of this year, the percentage of the national energy transportation key construction fund will be raised from 10% to 15%. In 1984, 15% of the levied area was allocated to all provinces, autonomous regions, municipalities directly under the Central Government and relevant central departments. How to deal with the over-all parts of the state, the State Council did not make provisions, need to be clear.