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毫无疑问,改革开放以来广东国民经济及各项事业的迅速发展是与中央、省、市、县实行层层包干的财政体制分不开的。从10年间先后实行的“定额上缴”、“上缴额递增包干”和“定额补助”等体制来看,其主要好处有三条: (1)极大地调动了各级地方政府生财、聚财的积极性.保证了中央和省的财政收入稳定增长。由于财政包干,财政收入该上缴多少,可留用多少,各地心中有数。加之多收可以多支,少收只能少支,
There is no doubt that since the introduction of the policy of reform and opening up, the rapid development of the national economy and various undertakings of Guangdong has been inseparably linked with the implementation of the multi-layered fiscal system in the central, provincial, municipal and county levels. There are three main benefits from the system of “fixed payment”, “incremental paid-in contributions” and “fixed subsidies” implemented in the past 10 years: (1) The enthusiasm of local governments at all levels for making money and collecting money has been greatly mobilized Ensuring the steady growth of fiscal revenues of the central and provincial governments. Due to financial contracting, how much should be paid to the revenue, how much can be retained, around the corner. Coupled with more income can be more support, less revenue less support,