2007年6月28日,随着《西安市人民政府关于理顺和完善与区县财政体制问题的通知》的发布实施,西安市涉外企业按预算级次划分收入的做法被改变。至此,西安市辖区内市与区县之间全面建立了包括内外资企业在内的按属地原则划分财政收入的税 On June 28, 2007, with the promulgation and implementation of “Notice of Xi’an Municipal People’s Government on Straightening Out and Perfecting and Fiscal System in Zongxian County”, the foreign-related enterprises in Xi’an were changed their income according to the budget level. So far, a tax has been established across the cities and districts and counties in Xi’an on the basis of the principle of territoriality including domestic and foreign-funded enterprises