国务院关于印发所得税收入分享改革方案的通知国发[2001]37号各省、自治区、直辖市人民政府,国务院各部委、各直属机构: 为了促进社会主义市场经济的健康发展,进一步规范中央和地方政府之间的分配关系,建立合理的分配机制,防止重复建设,减缓地区间财力差距的扩大,支持西部大开发,逐步实现共同富裕,国务院决定从2002年1月1日起实施所得税收入分享改革。现将《所得税收入分享改革方案》印发给你们,请认真遵照执行。中华人民共和国国务院二○○一年十二月三十一日 Notice of the State Council on Issuing the Reform Proposal on Income Sharing in Income Taxes Guo Fa [2001] No. 37 The people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government, the various ministries and commissions under the State Council, and the agencies directly under the State Council: In order to promote the sound development of the socialist market economy, the Central Government and local governments Between the distribution of relations, establish a reasonable distribution mechanism to prevent duplication of construction, to reduce inter-regional financial gap between the expansion of support for the development of the western region and gradually achieve common prosperity, the State Council decided from January 1, 2002 implementation of the income tax revenue sharing reform. Now, I will issue the “Income Tax Revenue Sharing Reform Plan” to you, and please follow it carefully. State Council of the People’s Republic of China December 31, 2001