问：如何理解“西税”返还系数1：0．3是弹性系数，不是三七开；对增量分配，中央拿一半多一点，地方拿一半少一点；中央所得比重逐年略有增长，地方所得比重略有降低等问题？答：请先看下面的一张表。该表是以1993年为基年，假设“两税”每年均递增10％。中央返还地方系数均为 Q: How to understand the return factor of “Western Tax” 1: 0.3 is the coefficient of elasticity, not open on March 7; for incremental distribution, the central government takes more than half of the total and the local government takes less than half; the share of the central government increases slightly year by year, A slight decrease in the proportion of other issues? A: Please look at a table below. The table is based on 1993 as the base year, assuming that “two taxes” increase by 10% each year. The central return of local coefficients are