从2002年1月1日起,企业所得税收入和个人所得税收入实行中央与地方按比例分享。这次所得税体制改革是1994年分税制财政体制建立以来最大的一次制度创新,它不仅有助于淡化企业对政府的行政隶属关系,而且有利于国有企业改革的深化和现代企业制度的建立。然而,为建立适应我国社会 From January 1, 2002 onwards, corporate income tax income and personal income tax implementation of the central and local share in proportion. The reform of the income tax system is the largest institutional innovation since the establishment of the tax-sharing financial system in 1994. It not only helps to weaken the administrative subordination of enterprises to the government, but is also conducive to the deepening of the reform of state-owned enterprises and the establishment of a modern enterprise system. However, for the establishment of adaptation to our society