国务院最近发出《关于分税制财政管理体制税收返还改为与地区增值税和消费税增长率挂钩的通知》。通知说,《国务院关于实行分税制财政管理体制的决定》规定:“1994年以后,税收返还额在1993年基数上逐年递增,递增率按全国增值税和消费税的平均增长率的 The State Council recently issued a Circular on Relating the Tax Rebate in the Tax Administration System to the Growth Rate of Value Added Tax and Consumption Tax in the Region. The circular said: ”The Decision of the State Council on Implementing the Financial Management System of the Tax Sharing System stipulates:" Since 1994, the tax rebate has been increasing year by year on the base in 1993. The rate of increase is based on the average rate of increase of national value-added tax and consumption tax