Decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform

Comment(s)打印 E-mail China.org.cn  2014-01-17

五、深化财税体制改革 V. Deepening the Reform of the Fiscal and Taxation Systems
财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率,建立现代财政制度,发挥中央和地方两个积极性。 Finance is the foundation and an important pillar of state governance. Good fiscal and taxation systems are the institutional guarantee for optimizing resources allocation, maintaining market unity, promoting social equity, and realizing enduring peace and stability. We must improve legislation, clarify powers and responsibilities, reform the taxation system, stabilize tax burdens, have transparent budgets, increase efficiency, and establish a modern fiscal system to mobilize the initiative of both the central and local governments.
(17)改进预算管理制度。实施全面规范、公开透明的预算制度。审核预算的重点由平衡状态、赤字规模向支出预算和政策拓展。清理规范重点支出同财政收支增幅或生产总值挂钩事项,一般不采取挂钩方式。建立跨年度预算平衡机制,建立权责发生制的政府综合财务报告制度,建立规范合理的中央和地方政府债务管理及风险预警机制。 17. Improving the budget management system. We will adopt a completely standardized, open and transparent budget system. The focus of budget review will be extended from fiscal balance and deficit scale to expenditure budget and fiscal policies. We will clear up major expenditures that are linked to increases in financial revenues or GDP, and normally we will not link them up. We will establish a cross-year budget balance mechanism, a comprehensive government financial reporting system on accrual basis, and a standardized and reasonable debt management and risk early warning mechanism for both central and local governments.
完善一般性转移支付增长机制,重点增加对革命老区、民族地区、边疆地区、贫困地区的转移支付。中央出台增支政策形成的地方财力缺口,原则上通过一般性转移支付调节。清理、整合、规范专项转移支付项目,逐步取消竞争性领域专项和地方资金配套,严格控制引导类、救济类、应急类专项,对保留专项进行甄别,属地方事务的划入一般性转移支付。 We will improve the general transfer payments growth mechanism, and mainly increase the transfer payments to old revolutionary base areas, regions inhabited by ethnic minorities in compact communities, border areas and poverty-stricken areas. Local fiscal gaps caused by the central authority's policy of increasing spending will be filled by general transfer payments in principle. We will tidy up, integrate and regulate special transfer payments projects, gradually cancel special matching funds and matching funds from local government in competitive areas. We will rigorously control special transfer payments for guiding, relief and emergency purposes, and screen the remaining special transfer payments and include them in the category of general transfer payments if they concern local affairs.
(18)完善税收制度。深化税收制度改革,完善地方税体系,逐步提高直接税比重。推进增值税改革,适当简化税率。调整消费税征收范围、环节、税率,把高耗能、高污染产品及部分高档消费品纳入征收范围。逐步建立综合与分类相结合的个人所得税制。加快房地产税立法并适时推进改革,加快资源税改革,推动环境保护费改税。 18. Improving the taxation system. We will deepen the reform of the taxation system, improve the local tax system, and gradually increase the proportion of direct tax. We will promote the reform of value-added tax, and simplify tax rate appropriately. We will adjust the collection scope, procedures and rates of consumption tax, and impose this tax on products that consume too much energy and cause serious pollution as well as some high-end consumer goods. We will establish an individual income tax system in which taxable income is defined in both comprehensive and categorized ways, accelerate real estate tax legislation and push the related reform forward in a timely manner. We will accelerate resource tax reform, and change the current environmental protection fee into an environment tax.
按照统一税制、公平税负、促进公平竞争的原则,加强对税收优惠特别是区域税收优惠政策的规范管理。税收优惠政策统一由专门税收法律法规规定,清理规范税收优惠政策。完善国税、地税征管体制。 In line with the principles of unifying taxation, promoting equality in tax burdens and fair competition, we will strengthen management of preferential tax policies, especially regional preferential tax policies. All preferential tax policies will be made clear in taxation laws and regulations and we will sort out existing preferential policies in this regard. We will improve the collection and management system of state and local taxes.
(19)建立事权和支出责任相适应的制度。适度加强中央事权和支出责任,国防、外交、国家安全、关系全国统一市场规则和管理等作为中央事权;部分社会保障、跨区域重大项目建设维护等作为中央和地方共同事权,逐步理顺事权关系;区域性公共服务作为地方事权。中央和地方按照事权划分相应承担和分担支出责任。中央可通过安排转移支付将部分事权支出责任委托地方承担。对于跨区域且对其他地区影响较大的公共服务,中央通过转移支付承担一部分地方事权支出责任。 19. Establishing a system whereby authority of office matches responsibility of expenditure. We will appropriately increase the authority of office and responsibility of expenditure of the central government, including those concerning national defense, foreign affairs, national security, and unified national market rules and management. The authority of office over some social security programs, the construction and maintenance of major trans-regional projects will be shared by the central and local governments, and gradually clarify authority of office in this regard. Regional public services are the responsibilities of local governments. The central and local governments will shoulder their respective expenditure responsibilities according to the division of the authority of office. The central government can delegate some expenditure responsibilities to local governments through transfer payments. In terms of trans-regional public services with great impacts on other regions, the central government will share some of the expenditure responsibilities of local governments through transfer payments.
保持现有中央和地方财力格局总体稳定,结合税制改革,考虑税种属性,进一步理顺中央和地方收入划分。 We will maintain the overall stability of the current financial pattern of the central and local governments, and further rationalize the division of revenues between them through tax reform and taking into consideration the tax categories.

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