中国是五级政府五级预算，市级作为一个预算主体是独立的，市的前身为地区，是协助省管理地方的行署，这和建国初期华东局、华南局性质是一样的，现在改革了，市级已经作为独立的政府存在了。

<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>地方财政体制的主要模式<o:p></o:p></P>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 5" align=center>模式<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 1" align=center>主要特征<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 257" align=center>实施省份<o:p></o:p></P></TD></TR>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 4" align=center>分税加共享<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>在按现行的税种划分各级固定收入的同时，设立省与市县共享税种，以保证省级财力稳定增长<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>黑龙江、吉林、内蒙古、北京、天津、重庆、山东、山西、湖北、四川、云南、西藏、贵州、甘肃<o:p></o:p></P></TD></TR>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 4" align=center>分税加增量提成<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>按税种划分各级固定收入，并对市县上划中央“两税”收入增量返还部分，省级财政进行适当集中。<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>上海、河北、安徽<o:p></o:p></P></TD></TR>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 4" align=center>分税加共享和增量分成<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>在分税的前提下，既设立省与市县共享税种，又适当集中“两税”返回增量来增加省级财力。<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center" align=center>辽宁、河南、湖南、江西、福建、广西、湖南、广东、青海、宁夏、陕西、新疆<o:p></o:p></P></TD></TR>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 2054" align=center>分税加增长分成<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 2" align=center>明确划分各级固定收入，对市县财政收入超基数部分，省与市县实行比例分成。<o:p></o:p></P></TD>
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<P 0cm 0cm 0pt; TEXT-ALIGN: center; mso-yfti-cnfc: 2" align=center>江苏、浙江<o:p></o:p></P></TD></TR></TABLE></DIV>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">    </FONT>资料来源：财政部，<FONT face="Times New Roman">2002</FONT>：关于完善省以下财政管理体制有关问题的意见，财政部网站。<o:p></o:p></P>

多谢3楼的

<p>ths</p>