各州、市人民政府,各地区行政公署,省直各委、办、厅、局: 根据党的十四届三中全会的决定,国务院决定“从一九九四年一月一日起改革现行地方财政包干体制,对各省、自治区、直辖市以及计划单列市实行分税制财政管理体制”。 分税制改革的原则和主要内容是:按照中央与地方政府的事权划分,合理确定各级财 State, Municipal People’s Government, Regional Administrative Commissar, Provinces and Straits Committees, Offices, Offices and Bureaus: According to the decision made by the Third Plenary Session of the 14th Central Committee of the Communist Party of China, the State Council decided “to reform the existing system from January 1, 1994 Local financial system, the provinces, autonomous regions and municipalities as well as cities under separate planning to implement tax-based financial management system. ” The principle and main content of the tax-sharing reform are: According to the division of powers between the central and local governments,