围绕实施国家发展规划、重大战略促进财政、货币、产业、价格、就业等政策协同发力,优化各类增量资源配置和存量结构调整。探索实行国家宏观资产负债表管理。把经济政策和非经济性政策都纳入宏观政策取向一致性评估。健全预期管理机制。健全支撑高质量发展的统计指标核算体系,加强新经济新领域纳统覆盖。加强产业活动单位统计基础建设,优化总部和分支机构统计办法,逐步推广经营主体活动发生地统计。健全国际宏观政策协调机制。 To promote the implementation of national development plans and major strategies, we will foster greater synergy between our fiscal, monetary, industrial, pricing, and employment policies, improving the allocation of newly acquired resources and adjusting the mix of existing resources. We will explore the introduction of national macro balance sheet management. Both economic and non-economic policies will be evaluated to ensure that they are consistent with the macro policy orientation. The expectations management mechanism will be improved. We will refine the statistical indicators accounting system to better support high-quality development, expanding the coverage of statistics to include more new forms of economy and new sectors. We will promote the development of statistical infrastructure for industrial entities, optimize statistical methods for both headquarters and branches, and gradually work toward compiling statistics based on the places where market entities conduct their business activities. Steps will be taken to improve the mechanisms for international coordination on macro policies.
深化财税体制改革。健全预算制度,加强财政资源和预算统筹,把依托行政权力、政府信用、国有资源资产获取的收入全部纳入政府预算管理。完善国有资本经营预算和绩效评价制度,强化国家重大战略任务和基本民生财力保障。强化对预算编制和财政政策的宏观指导。加强公共服务绩效管理,强化事前功能评估。深化零基预算改革。统一预算分配权,提高预算管理统一性、规范性,完善预算公开和监督制度。完善权责发生制政府综合财务报告制度。 Deepening reform of the fiscal and tax systems .We will further improve the budget system and strengthen unified management of all fiscal resources and budgets. All revenues generated on the basis of the exercise of administrative power, government credit, and state-owned resources and assets will be placed under government budget management. We will improve the budgeting and performance assessment systems for state capital operations and strengthen fiscal support for major national strategic tasks and basic public well-being. We will enhance macro guidance on budgeting and fiscal policies. We will strengthen performance management for public services, with a focus on conducting ex ante evaluations of their functions. Reforms for zero-based budgeting will be advanced. We will unify budget allocation powers, make budget management more unified and standardized, and take steps to boost budget transparency and enhance budget oversight. We will improve the system for comprehensive government financial reporting based on accrual accounting.
健全有利于高质量发展、社会公平、市场统一的税收制度,优化税制结构。研究同新业态相适应的税收制度。全面落实税收法定原则,规范税收优惠政策,完善对重点领域和关键环节支持机制。健全直接税体系,完善综合和分类相结合的个人所得税制度,规范经营所得、资本所得、财产所得税收政策,实行劳动性所得统一征税。深化税收征管改革。 The tax structure will be improved to make taxation systems more conducive to high-quality development, social fairness, and the building of a unified market. We will also look into approaches for better adapting these systems to new forms of business. Fully implementing the principle of legality of taxation, we will regulate policies on tax breaks and improve the support mechanisms for key sectors and links. We will refine the system of direct taxes, improve the personal income tax system which is based on both adjusted gross income and specific income types, regulate taxation policies on incomes generated from business operations, capital, and property, and unify tax rates for incomes earned through work. Reform of the tax collection and administration system will be deepened.
建立权责清晰、财力协调、区域均衡的中央和地方财政关系。增加地方自主财力,拓展地方税源,适当扩大地方税收管理权限。完善财政转移支付体系,清理规范专项转移支付,增加一般性转移支付,提升市县财力同事权相匹配程度。建立促进高质量发展转移支付激励约束机制。推进消费税征收环节后移并稳步下划地方,完善增值税留抵退税政策和抵扣链条,优化共享税分享比例。研究把城市维护建设税、教育费附加、地方教育附加合并为地方附加税,授权地方在一定幅度内确定具体适用税率。合理扩大地方政府专项债券支持范围,适当扩大用作资本金的领域、规模、比例。完善政府债务管理制度,建立全口径地方债务监测监管体系和防范化解隐性债务风险长效机制,加快地方融资平台改革转型。规范非税收入管理,适当下沉部分非税收入管理权限,由地方结合实际差别化管理。 We will establish a fiscal relationship between the central and local governments that features well-defined powers and responsibilities and the appropriate allocation of resources, with an optimum balance between regions. To place more fiscal resources at the disposal of local governments, we will expand the sources of tax revenue at the local level and grant greater authority for tax management to local governments as appropriate. To improve the system of transfer payments, we will overhaul special transfer payments and increase the scale of general transfer payments. These will help ensure that the fiscal resources of prefecture- and county-level governments are commensurate with their powers. We will establish incentive and constraint mechanisms through transfer payments to promote high-quality development. We will take steps to move excise tax collection further down the production-to-consumption chain, with the power of collection steadily being passed to local governments. We will improve the value-added tax credit refund policy and free up the channels for making tax deductions. The ratio for taxes shared between the central and local governments will be optimized. We will look into rolling the urban maintenance and construction tax, education surcharges, and local education surcharges into one single local surtax. Local governments will have the authority to set the rate for this tax within a predetermined range. We will appropriately expand the scope of use for funds raised from the sale of local government special-purpose bonds, permitting a greater share of such funds to be used as capital in more sectors and on a larger scale. The systems for managing government debt will be improved. We will establish a system for monitoring and regulating all local government debt as well as long-term mechanisms for preventing and defusing hidden debt risks. We will move faster to reform and transform local government financing platforms. In regulating the management of non-tax revenue, we will delegate, as appropriate, some management authority to local governments and allow them to tailor their practices to local conditions.
适当加强中央事权、提高中央财政支出比例。中央财政事权原则上通过中央本级安排支出,减少委托地方代行的中央财政事权。不得违规要求地方安排配套资金,确需委托地方行使事权的,通过专项转移支付安排资金。 The central government will hold more fiscal powers as appropriate and raise the proportion of central government expenditure accordingly. In principle, the expenditures commensurate with such powers should be allocated from the central government, and such powers to be delegated to local governments should be reduced. No requirements for supporting funds from local governments in violation of regulations shall be made. When it is necessary to delegate fiscal powers to local governments, the relevant funds should be arranged through special transfer payments.
深化金融体制改革。加快完善中央银行制度,畅通货币政策传导机制。积极发展科技金融、绿色金融、普惠金融、养老金融、数字金融,加强对重大战略、重点领域、薄弱环节的优质金融服务。完善金融机构定位和治理,健全服务实体经济的激励约束机制。发展多元股权融资,加快多层次债券市场发展,提高直接融资比重。优化国有金融资本管理体制。 Deepening reform of the financial system.We will move faster to improve the central bank system and the monetary policy transmission mechanism. We will actively develop technology finance, green finance, inclusive finance, pension finance, and digital finance and work to ensure quality financial services for major strategies, key fields, and weak links. We will refine the role and governance of financial institutions and the incentive and constraint mechanisms for ensuring that they serve the real economy. We will diversify equity financing, step up the development of multilevel bond markets, and increase the proportion of direct financing. We will optimize the state-owned financial capital management system.
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