What is the point of view of the "roadmap" of the reform of the fiscal system below the province?

The fiscal system below the province is an integral part of the government's intergovernmental financial relations system. The General Office of the State Council recently issued the "Guiding Opinions on Further Promoting the Reform of the Fiscal Systems below the province", and released important signals to advance the reform of my country's fiscal system.

This reform is related to the governance of the country, and it is also related to the people's livelihood. What is the significance of reform? What do you have? How to land? The reporter interviewed authoritatives and experts.

Clarify the reform of the "route chart" to straighten out the relationship between the government below the province

In the process of establishing a modern fiscal and taxation system, rationalizing the relationship between the government's intergovernmental is a "difficult bone", including rationalizing the relationship between the central government and the local fiscal relationship, and the provincial financial relations.

Since the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China, my country has strengthened the top -level design of the fiscal and taxation system. The reform of the central and local fiscal power and expenditure responsibilities has been advanced.

"However, as an extension of the relationship between the central and local fiscal relations, the reform of the fiscal system below the provincial province is relatively lagging, and it is urgent to promote the resolution by further deepening reform." The relevant person in charge of the Ministry of Finance said.

The 25th meeting of the Central Committee of the Central Committee on April 19 this year was considered and approved the "Guiding Opinions on Further Promoting the Reform of the Provincial Fiscal System".

The opinions issued by the State Council clarified the "roadmap" of reform, put forward the goal of reform: Further rationalize the financial relations between the provincial government below the provincial government, establish and improve the configuration of power and responsibility, more reasonable and more standardized income division, relatively balanced financial distribution, grassroots guarantee at the grassroots level More powerful fiscal systems below the provincial provincial, promote accelerating the construction of a large unified market in the country, promoting equalization of basic public services, promoting high -quality development, and providing a solid guarantee for comprehensive construction of socialist modern countries.

How to advance the reform? The opinions proposed five aspects: clearly define the provincial fiscal rights and expenditure responsibilities; rationalize the intergovernmental income relationship between government below the province; improve the transfer payment system below the province; establish and improve the financial system adjustment mechanism below the province; standardize the financial management below the province.

Fan Ziying, a professor at Shanghai University of Finance and Economics, said that this reform will reshape the governance model of the grass -roots government, lay the foundation for building a national unified market, and help alleviate the pressure of grass -roots fiscal pressure, which will have a profound impact on the economy, society and the people.

Clearly define the right to allocate the right to allocate the right to the financial affairs and the responsibility of the expenditure

In popular terms, the right to fiscal rights and expenditure involves issues such as "who do things" and "money from" between governments at all levels.

"Configuration of power and responsibility is more reasonable" is one of the goals of reform. "Only by the definition of fiscal rights and expenditure responsibilities, can we achieve power and responsibilities, form a strong incentive and restraint mechanism, and promote governments at all levels to do their own business within the scope of financial permission." The Deputy Institute of the China Institute of Finance and Sciences Research Institute Director Fu Zhihua said.

The opinions requirements, according to the attributes of the benefit of basic public services and the complexity of information management, clearly define the financial power of the province below the province.

According to opinions, educational, scientific and technological research and development, basic pension insurance for employees, basic medical insurance for urban and rural residents, grain safety, cross -city and county's major infrastructure planning and construction should be appropriately strengthened; social security, municipal transportation, urban and rural construction , Basic public services such as rural roads and public facilities management are determined to be municipal and county fiscal rights.

"Moderate strengthening provincial responsibilities can better play the role of provincial levels in overall planning, cross -regional coordination, comprehensive regulation, and unified management in the provincial level," said the relevant person in charge of the Ministry of Finance.

In terms of defining the liability for fiscal expenditure at all levels below the province, the liability for expenditure should be clarified in accordance with the division of fiscal rights, and the responsibility for common fiscal rights expenditure must be determined to differentiate.

The person in charge said that the higher -level finance should arrange for the transfer of common fiscal rights in accordance with the responsibility for the expenditure, and avoid letting the subordinate fiscal passively bear the "bottom" responsibility. At the same time, in any form of assessment, evaluation, tasks, and supporting funds, the liability for lower -level expenditure will be increased or the liability for expenditure will be passed on to the lower level.

To stretch the regional balance of income relations below the province

As a coincidence is difficult to cook without rice, the government also needs stable "real gold and silver" to protect.

The opinion clarified how to further straighten out the intergovernmental income relationship below the provincial government. Among them, referring to the tax attributes to divide income, taxation income with strong tax base, uneven distribution between regions, and large annual income fluctuations are used as provincial -level income or a higher percentage of the provincial -level sharing; The tax revenue with obvious attributes is a city -level income or a higher proportion of the city and county level.

"Under the premise of not distorting the market, governments at all levels can obtain stable income and benefit the balance of income management and promotion of regional income." Treatment, gradually cancel the income of dividing by the affiliated relationship.

At present, the income sharing methods in various places have different ways. Opinions emphasize that the method of revenue sharing.

"Regulating income sharing should be shared proportionally on the main tax types, promoting the proportion of sharing of the same tax and fees to the gradually unified, tax refund and fees and fees, and promoting unified markets and fair competition." The person in charge said.

Improve the transfer payment system to promote precision guarantee

Transfer payment is an important part of the financial relations between superior government, and is an important tool for optimizing the allocation of financial resources and ensuring the implementation of specific policy goals.

"In the reform, the transfer payment system below the province will be established, according to the property attributes of the fiscal affairs, increase support for weak financial resources, and improve the regular evaluation mechanism of transfer payment." The person in charge of the Ministry of Finance said. The opinions further clarify the positioning of various transfer payment functions. General transfer payment is used for the basic financial allocation of balanced areas, tilting towards the old revolutionary areas, ethnic areas, border areas, underwriting areas, and important functional areas; Performing the responsibility of the common financial rights expenditure that the government should bear ...

At the same time, focusing on the goal of "bottom line, promoting balance, and key focus", adjust the transfer structure below the provincial transfer, optimize horizontal and vertical financial resources, promote the sinking of financial resources, enhance the capacity of grass -roots public services, and promote the implementation of major central decision -making and deployment.

"These measures will promote the allocation efficiency and use efficiency of transfer payment funds," said the person in charge.

Standardize the financial management below the provincial "three guarantees" of the county level

The opinions issued this time also put forward requirements for the financial management below.

"In order to regulate and strengthen the relevant management work of the fiscal system, the opinions of the development zone fiscal management system, the provincial direct management of the county fiscal reform, the county -level 'three guarantees' guarantee mechanism, township wealth county management, local government debt management, etc. The work of the relationship is required. "The person in charge of the Ministry of Finance said.

Focusing on the "three guarantees" guarantee mechanisms of the real county level, the opinions are clear: establish a long -term guarantee mechanism for county -level financial resources; adhere to county -level, municipal assistance, provincial -level bottom, central incentives, and fully implement the "three guarantees" responsibilities at the grassroots level; establish Improve the working mechanism of pre -review, monitoring, and post -event disposal.

The person in charge said that promoting the reform of the fiscal system below the province is a long -term work, which has a wide range of influences, far -reaching significance, and great responsibility. In accordance with the decision -making deployment of the Party Central Committee and the State Council, the financial department will refine division of labor, compact responsibilities, and pay close attention to implementation to ensure that various reform measures will be effective.

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