财政部副部长楼继伟日前透露,从今年1月1日起,我国所得税收入分配方式已有重大改革:今后,除少数特殊行业或企业外,其他企业所得税和个人所得税收入实行中央与地方按比例分享。中央将保证各地区2001年地方实际的所得税收入基数,实施增量分成。企业所得税实行增量分成根据改革方案,除铁路运输、国家邮政、中国工商银行、中国农业银行、中国银行、中国建设银行、国家开发银行、中国农业发展银行、中国进出口银行以及海洋石油天然气企业缴纳的所得税继续作为中央收入外,其他企业所得税和个人所得税收入由中央与地方按比例分享。 2002年所得税收入中央将分享50％,地方将分享50％;2003年所得税收入中央分享60％,地方分享40％;2003年以后年份的分享比例根据实际收入情况再行考虑。对于跨地区经营、 Lou Jiwei, Deputy Minister of Finance recently disclosed that since January 1 this year, China’s income tax revenue distribution has been a major reform: In the future, with a few special industries or enterprises, other corporate income tax and personal income tax by the central and local press Proportionality. The central government will guarantee that in each region in 2001 the actual base income tax revenue, the implementation of incremental shares. Increase in corporate income tax is divided into According to the reform program, in addition to railway transport, the State Post, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, China Development Bank, Agricultural Development Bank of China, China Eximbank and offshore oil and gas companies The income tax paid continues to be the central revenue, while other corporate income tax and personal income tax revenue are pro-rated by the central government and local governments. In 2002, the income tax revenue will be 50% shared by the central government and 50% by the local governments. In 2003, the income tax revenue will be 60% centrally distributed and 40% local revenue. The share of the year after 2003 will be reconsidered based on actual income. For cross-regional operations,