一是减少省与市县的共享收入税种,把固定资产投资方向调节税和资源税收入下放给市县,作为市县的固定收入。二是从今年起,取消上解市县原体制上解数额抵减税收返还基数的办法。同时,对上解市上划中央“两税”和省共享收入增量返还部分,实行省与市4∶6分成办法;对上解县(市),省仍不参与分成。三是自有财力保证不了工资等基本开支需要的县(市),在收入上将上划省的共 First, to reduce the sharing of income tax provinces and municipalities, the direction of fixed assets investment tax and resource tax revenue decentralization to cities and counties, as a county fixed income. Second, starting from this year, abolishing the settlement amount of the original system of Shangxian County to offset the tax base for return. At the same time, Shanghang City, the Central Government and the “two taxes” and the provincial share of the incremental return part of the implementation of provincial and municipal 4: 6 into points; Shangxian (city), the province is still not involved in the division. Thirdly, counties (cities) that have their own financial resources can not guarantee the basic expenditures such as wages,