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国务院决定,从1988年至1990年期间,江苏省财政体制在原定“收支挂钩、总额分成”的基础上,实行“收入递增包干”办法。这种办法的具体内容是,以江苏省1987年决算收入为基数,今后每年递增5%。在递增率以内的收入,按照原来的上解留成比例,实行中央与地方分成;超过递增率的收入,全部留给地方;收入达不到递增率,影响上解中央的部分,由地方用自有财力补足。实行这种体制的,包括江苏省在内,共计十个省市。
The State Council decided that from 1988 to 1990, the fiscal system in Jiangsu Province should implement the “incremental revenue package” based on the original “revenue and expenditure linked to the total amount”. The specific content of this approach is based on the 1987 final accounts of Jiangsu Province as the base, an annual increase of 5%. In the incremental rate of income, according to the original solution to stay in proportion, the implementation of the central and local governments; more than the incremental rate of revenue, all left in place; income does not reach the rate of increase, affecting the central part of the solution, by the local use Have the ability to make up. The implementation of this system, including Jiangsu Province, a total of 10 provinces and cities.