Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning over of revenues by the local governments to the Central Government and the refunding of revenues or the grant
Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning over of revenues by the local governments to the Central Government and the refunding of revenues or the grant
第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。