中央财政收入

由于当时正值宏观经济软着陆时期，出于对投资过热、通货膨胀、中央财政收入增长缓慢、财政资金紧张等综合因素的考虑，我国选择了生产型型增值税。

Considering over-investment , inflation , slow growth of central government revenue , the production-based VAT was chosen .

山东省财政收入中央财政收入的限制，财政对农业的资金补贴数额有限，财政支农资金分配机制的好坏将直接影响山东省农业补贴政策的效果。

The financial revenue of Shandong Province is limited , so the financial funds allocation mechanism will directly affect the utility of agricultural subsidies .

自从1994年我国实行分税制以来，彻底扭转了改革前中央财政收入偏低的被动局面，增强了中央对经济的调控能力。

Since China implemented the tax distribution system in 1994 , the central government had completely reversed the passive situation of low revenue and enhanced the ability of the regulation and control of the economy before the reform .

但是，当前我国企业并购税法规范存在着明显的不足：在现行不规范的分税制下，企业所得税实行按企业行政级次划分征管权限和入库级次，分别归属中央财政收入和地方各级财政收入。

Under the acting abnormal tax-separation system , and according to administration class of enterprises , enterprises income tax divided into taxpaying limitation and ranks of fisc , which belongs to central financial incomes and local financial incomes respectively .

由于分税制改革明确的划分了各级政府的财政收入归属，中央财政收入占全国财政收入的比重迅速提高，财权的集中造成了财源、财力的上移。

Because the reform of the tax system divides clearly the revenue attribution of governments at all levels , centrally controlled proportion of state revenue has been increased quickly . The centralization of property makes financial resource gather upwards .

一度中国的中央财政收入出现负增长，金融领域还有所谓钱荒，银行间隔夜拆借利率超过了13%，而且用电量、货运量的增幅也大幅回落。

Central government revenue registered negative growth at one point . There was the so-called money squeeze in the financial sector last June . Inter-bank lending rate exceeded 13 % . And there was a slump in the growth of electricity consumption and cargo transport volume .

中央财政主要收入项目。

Main revenue items in the central budget .

三是合理安排中央财政超收收入。

Three , we will spend the excess revenue in the central government budget in an appropriate way .

其中，征税工作是海关所有职能中的重中之重，海关征收税款占到中央本级财政收入的三分之一左右。

Meanwhile , collecting applicable duties and taxes is the most important responsibility among the above . Customs income is one third of the Central Government revenue .

它的实施，推动了我国逐步建立了税收的分级征收和分级管理制度，特别是使中央和地方财政收入的比例日趋合理。

Its implementation , has promoted our country to set up the hierarchical collection of the tax revenue and hierarchical management system progressively , especially make the proportions of the central authorities and local fiscal revenues becoming more reasonable .

1994年的分税制改变了中央和地方政府财政收入的分配方式，引起了地方政府的行为方式和支出的偏向发生了变化。

The 1994 tax reform changes fiscal income distribution in central and local government , cause local government behavior and spending tends to have changed .

官盐一般须给国家上缴盐税，盐税在近代一直是中央政府的重要财政收入之一，而土盐是不缴纳盐税的，这样就造成税源的流失和财政的紧张。

In modern times salt tax had been one of the important fiscal revenue , and local salt can afford tax to country , . It resulted in the loss of tax and financial tensions .