Relevant person in charge of the Ministry of Finance answered the reporter to ask questions about further promotion of the reform of the financial system below

Recently, the General Office of the State Council issued the "Guiding Opinions on Further Promoting the Reform of the Provincial Fiscal System" (hereinafter referred to as "Guidance Opinions"). The relevant person in charge of the Ministry of Finance answered questions from reporters on the "Guidance Opinions".

Question: Please introduce the background and significance of the "Guidance Opinions".

Answer: The provincial fiscal system below is an integral part of the government's intergovernmental financial relations system. It has an important role in establishing and improving the scientific fiscal and taxation system, optimizing the allocation of resource allocation, maintaining market unity, promoting social fairness, and achieving national long -term security. The Fifth Plenary Session of the 19th CPC Central Committee put forward clear requirements on improving the financial system below the province.

In accordance with the principles of unified leadership and hierarchical management system, the financial system below the provincial, autonomous regions, and municipalities is determined by the provincial, autonomous regions, and municipalities. In recent years, in combination with its own development reality, various regions have actively explored and innovated, continuously enriched the reform of the fiscal system below the province, giving full play to the role of financial functions at all levels, in promoting local economic and social development, guaranteeing and improving people's livelihood, and implementing the "three guarantees" at the grassroots level ( Active results have achieved active results aspects of basic people's livelihood, salary, and operation).

Since the 18th National Congress of the Communist Party of China, the central and local fiscal relations have been continuously improved. The reform of the central and local fiscal power and expenditure responsibilities has been promoted in depth. Coordinated and regional balanced central and local fiscal relations have gradually formed. However, as an extension of the central government and local fiscal relations, the reform of the fiscal system below the provincial province is relatively lagging, and the existence, complete, accurate, and comprehensively implement new development concepts, build a fair and unified market, and realize that the equalization requirements of basic public services are not adapted. It is mainly reflected in the incomplete division of fiscal rights and expenditure responsibilities, income division and insufficient transfer payment below the provincial transfer payment, relatively weak grassroots financial resources in some regions, and equalization of basic public services. Essence

Promote the reform of the fiscal system below the province, improve and standardize the framework of the fiscal system below the province, reasonably optimize the basic institutional arrangements, and better play the role of finance in resource allocation, financial protection, and coordinated regulation. Ensuring the stable operation of finance at all levels, strong guarantee, and long -term sustainability, it is of great significance for promoting the sustainable and healthy development of the economy and maintaining the overall socialist system, transforming the advantages of the socialist system with Chinese characteristics into governance efficiency, and the modernization of the national governance system and governance capabilities.

Question: What are the goals of advancing the reform of the financial system below?

Answer: The "Guidance Opinions" clearly put forward the goal of the reform of the fiscal system below. In accordance with the overall requirements of deepening the reform of the fiscal and taxation system and the establishment of a modern fiscal system, we will further rationalize the relationship between the government below the provincial government, and establish a more reasonable allocation of rights and responsibilities, more standardized income division, relatively balanced financial distribution, and more powerful grassroots protection. The fiscal system, promote the acceleration of the national unified market, promote equalization of basic public services, promote high -quality development, and provide solid guarantees for comprehensively building socialist modern countries.

Question: What are the main principles of advancing the reform of the fiscal system below the province?

Answer: The "Guidance Opinions" clearly follows three principles to promote the reform of the fiscal system below the province.

The first is to adhere to unified leadership and comprehensive norms.

Concentrated and unified leadership is the highest principle of party leadership. It is related to the future fate of the party and the country, and the fundamental interests of the people. To promote the reform of the fiscal system below the province, we must adhere to the centralized and unified leadership of the Party Central Committee, and must reflect the party's will and implement the party's policy in the reform. It is necessary to strengthen the overall concept and the overall situation, establish a nationwide idea of ​​chess, and comply with the basic norms of the system of the financial system below the provincial system, connect with the central and local tax system frameworks, and coordinate with other regional fiscal systems.

The second is to adhere to local conditions and incentive compatibility.

my country is vast, and the natural geography, resource endowment, and economic and social development differences in different areas are different. To deal with the dialectical relationship between unity and differences, we must not only adhere to the basic principles and overall frameworks of unified and standardized, but also adapt to local conditions, actively exert the subjective initiatives of various places, and plan specific reform measures in accordance with the situation of various places. We must adhere to the provincial general responsibility and hierarchical responsibility, respect the autonomy and the first spirit of the local level, especially the grassroots, and encourage localities to adapt to measures according to local conditions, incentive and restraint, fully mobilize the enthusiasm System, enhance the adaptability and effectiveness of the fiscal system.

The third is to adhere to the steady progress and keep the innovation.

The reform of the fiscal system involves the adjustment of interest relationships in various aspects, and has a wide range of impact on economic and social development, and moves the whole body. It is necessary to adhere to the stability of the characters, seek progress in stability, properly handle the relationship between reform and stability, grasp the rhythm and intensity of reform, promote reform on the premise of ensuring stability, and maintain the continuity of the fiscal system and policy continuity. It is necessary to encourage emancipating the mind, explore practice, focus on cracking down the problem of the system, innovate management models, and give play to the guidance and guarantee of the fiscal system in reform and development.

Question: How many reform measures have been proposed to further promote the reform of the fiscal system below the province?

Answer: "Guidance" proposed five aspects of reform measures.

The first is to clearly define the liability and expenditure responsibilities below the province.

Reasonably divide the fiscal rights at all levels below the province, and clearly define the liability for financial expenditure at all levels below the province. The second is to straighten out the intergovernmental income relationship below the provincial government.

Refer to the tax attributes to divide income, standardize income sharing methods, and moderate provincial regulation capabilities.

The third is to improve the transfer payment system below the province.

Clarify the positioning of various transfer payment functions, optimize the transfer of transfer payment, and scientifically allocate various transfer payment funds.

The fourth is to establish and improve the financial system adjustment mechanism below the province.

Establish a dynamic adjustment mechanism for the division of fiscal rights and expenditure responsibilities, steadily promote income division and adjustment, and strengthen the dynamic management of various types of transfer payment.

Fifth, regulate financial management below the province.

Standardize the financial management system of various types of development zones, promote the financial reform of the provincial direct management county, do the "three guarantee" guarantee mechanisms of the county -level county level, promote the quality and efficiency of township and wealthy county management, and strengthen local government debt management.

Question: In terms of the division of fiscal rights and expenditure responsibilities below the province, what reform measures will be mainly taken?

Answer: In order to promote the formation of stable government rights, expenditure responsibilities, and financial resources, it can effectively solve problems such as incompetence and reasonable division of financial affairs and expenditure responsibilities below the province, and promote the reform of the division of the division of the responsibilities and the responsibility of expenditure below the province. The "Guidance" proposed the following reform measures.

The first is to divide the fiscal rights below the province according to the attributes of the matter.

Promote the division of fiscal rights at all levels under the province in accordance with the actual situation of the region. Based on the attributes of the rights as the basis, follow the principles of the benefits of basic public services and the complexity of information management, and promote the division of financial affairs below the provincial government in accordance with the characteristics of administrative management of governments at all levels to avoid the demented or absence of functions and management caused by mismatches of rights.

The second is to moderately strengthen provincial fiscal rights.

For transactions that need to be coordinated or external in cross -regional coordination or externality, moderate strengthening provincial responsibilities, and better play the role of provincial -level overall planning, cross -regional coordination, comprehensive regulation, and unified management in the provincial level. For directly facing the grassroots level, the grass -roots government provides more convenient and effective basic public services, clearly provides the city and county -level financial power, and gives full play to the advantages of the municipal government's approximation of the grass -roots level and nearby management.

The third is to distinguish the responsibility of expenditure according to the division of fiscal rights.

In accordance with the division of the government's rights, it is reasonable to determine the expenditure responsibilities assumed by finance at all levels below the province. In addition to the shared fiscal rights to implement the upper and lower levels, other fiscal rights must perform their duties and responsibilities. The provincial government's rights are responsible for expenditure, and the responsibility of municipal and county -level fiscal expenditures shall be determined based on the fiscal rights they have performed.

Fourth, differentiation determines the responsibility of common fiscal rights.

Common fiscal rights must clearly divide the responsibilities of expenditure at all levels of provinces, municipalities, and counties, persist in volume, and differentiate, and differentiate the responsibility of cities and county -level financial expenditures in different regions according to the level of economic development, financial status, and expenditure costs. It is necessary to reduce the pressure of grassroots expenditure through the common burden of upper and lower levels, but also through differentiated sharing methods to better play the role of common fiscal rights to promote basic public services. The superior finance shall arrange for the transfer of common fiscal rights in full according to the responsibility for the expenditure, and avoid letting the subordinate fiscal passively bear the "bottom" responsibility.

Fifth, implement the responsibility of governments at all levels.

If the right of fiscal affairs of the higher level must be commissioned by the subordinates to perform, the higher -level finance shall make full arrangements to transfer the payment funds to ensure that the expenditure of the subordinates fulfills the right to perform relevant affairs shall not be fully guaranteed, and the lower level shall not be allowed to increase the burden on the performance of the power of entrustment. It is required not to evaluate and evaluate, issue tasks, and require supporting funds to increase the liability for lower -level expenditure or pass on expenditure responsibilities to the lower level to avoid aggravating the burden of the grassroots.

Question: What reform measures did "Guidance Opinions" make up for the intergovernmental income relationship below the provincial government?

Answer: In order to implement the principle of tax division, improve the division of income below the province, reasonably mobilize the enthusiasm of governments at all levels, ensure that the grass -roots finances have a sources of stable income, and laid the foundation for promoting equalization of basic public services.

The first is to divide income with reference tax attributes.

First, adhere to the basic basis of tax attributes as the division of income. 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 revenue. At the same time, considering that the provincial level of resistance to risks is strong and the functions of regulatory and balanced regional financial resources, the tax base is strong, the distribution, and the large fluctuations are more suitable as a provincial -level income or from the provincial level or the provincial level. Share a higher proportion. The cities and counties have relatively small income plates, and the ability to eliminate income fluctuations is weak. The income with stable tax bases and obvious regional attributes as cities and counties or sharing a high proportion by cities and counties is more conducive to giving play to the management advantages of cities and counties. The "Guidance Opinions" proposes that taxation income with strong taxation liquidity, uneven distribution of regions, and greater fluctuations in annual income as provincial -level income may be shared by the provincial level; Tax revenue is a cities and county -level income or a higher proportion of sharing by municipalities and counties. Second, the income of some industry enterprises is balanced. Considering cross -regional operations such as finance, electricity, oil, railway, highway, etc., industries that pay more concentrated income, such as leaving all their income to enterprises to register, will exacerbate the gap between the income between the region, and it is also easy to fluctuate due to income fluctuations. The stable operation of county and districts has an impact. The "Guidance" proposes that taxes and fees in the fields of finance, electricity, oil, railway, and highways can be used as provincial -level income, and can also be reasonably distributed among relevant cities and counties. Third, gradually cancel the income from the affiliated relationship of the enterprise. After the reform of income tax revenue in 2002, most areas have canceled the practice of dividing income in accordance with the affiliated relationship of the enterprise, but there are still some places that continue this approach. This approach can easily cause local governments to interfere with the business behavior of market entities in order to protect the source of tax, which is not conducive to maintaining a fair competition market environment. To this end, the "Guidance Opinions" proposes that in addition to the state -owned capital operating income that pays fiscal in accordance with regulations, it will gradually reduce the practice of dividing intergovernmental income according to the affiliated relationship of enterprises. The second is to standardize income sharing methods.

First, the subject tax is shared proportional. The "Guidance Opinions" proposes that tax revenue should be clearly divided between governments at all levels below the province, sharing the main tax types in proportion, combined with factors such as the distribution of tax bases, income scale, and regional equilibrium. Percent; sharing methods such as total division, classification division, incremental division of non -tax income, and gradually regulate. This is an important measure to implement the principle of tax sharing. The determination of the ratio of different tax sharing should be conducive to mobilizing the enthusiasm of the municipal and county governments, and it is also necessary to consider the needs of tax attributes and the scale of different tax income, as well as the needs of the financial resources between provincial equilibrium regions. Non -tax income can be temporarily shared, but it should be gradually regulated and transition to sharing in proportion. Second, the proportion of income sharing of the same taxes and fees is gradually unified. Fairness, unity, and standards are the basis for ensuring the stability of income division. At the same time, the unified sharing ratio is also conducive to guiding local governments to reasonably formulate policies in accordance with their own financial resources and avoid transcendence of policies to introduce their own capacity. To this end, the "Guidance Opinions" proposes that the same taxes and fees in the province should be gradually unified in principle in principle. Third, implement the tax refund tax reduction policy. The tax refund and fee reduction policy is an important measure to deepen the supply -side structural reform, which has an important role in reducing the burden on corporate burdens, stimulating the vitality of micro -subject, and promoting economic growth. Especially in the current economic situation, the implementation of tax refunds and fees and fees and fees and fees and fees is of great practical significance for stabilizing the macroeconomic market and maintaining the stability of the overall social situation. To this end, the "Guidance Opinions" proposes that tax fees are levied in accordance with regulations, tax refund and fees and fees are strictly implemented. Essence Fourth, promote unified markets and fair competition. The "Guidance Opinions" proposes to gradually clean up the subsidies or return policies linked to the market and the tax income. The above requirements are issued with the "Opinions on Accelerating the Construction of the National Unified Unified Market" with the Central Committee of the Communist Party of China and the State Council in March and the "clearing and abolishing regions in various regions including local protection, market division, designated transactions, etc. The requirements of discriminating against foreign -funded enterprises and foreign enterprises, and implementing local protection of local protection to prevent investment in vicious competition in attracting investment "are the same. It is a specific reform measure proposed from the perspective of the fiscal system. The market environment of malignant competition for investment promotion policies and destroying fair and orderly competition.

The third is to appropriately enhance provincial regulation capabilities.

First, reasonably determine the proportion of provincial revenue sharing. The provincial financial rational sharing revenue is the foundation of provincial -level implementation of overall regulation and control, and exerts the basis of promoting the balanced financial resources in the province and promoting the equalization of basic public services. To this end, the "Guidance Opinions" proposes factors such as provincial financial expenditure responsibilities, inter -regional balance, and central government transfer payment to reasonably determine the proportion of provincial -level income sharing; In areas with large gaps in expenditure, the proportion of provincial revenue sharing should be gradually increased and provincial -level coordinated regulation capabilities should be enhanced. Second, the provincial -level moderate sharing resource tax income. State -owned resources are owned by the whole people, and their tax returns should be shared within a broader range, and it is not appropriate to leave all resource origin. On the one hand, the provincial -level participation of resource tax income sharing can avoid excessive dependence on resource origin to resource mining. On the other hand, it is conducive to realizing resource tax income shared in the province and promoting equalization of basic public services. To this end, the "Guidance Opinions" proposes that the provincial -level resource tax revenue sharing can be involved in resource concentration, the scale of resource tax revenue, and the balancedness of regional balancing in the areas where regional resources are unevenly distributed. Third, reasonably distribute the income increase in provincial concentrated revenue. The purpose of regulating the division of income below the provincial revenue and enhancing provincial regulation and control capabilities, the financial system is adjusted, and the provincial finance will obtain some income increase. For the incremental amount of this part, the provincial financial department should carefully study and reasonably plan its allocation and use. In principle, it should be mainly used for general transfer payment of the lower levels. Tilt support in developed regions. To this end, the "Guidance Opinions" proposes that the provincial -level income increase due to regulating the centralized fiscal system is mainly used for general transfer payments for lower -levels, especially county -levels, especially counties. Question: In terms of improving the scientific and effectiveness of transfer payment, what measures did the "Guidance" proposed?

Answer: In order to further improve the transfer payment system below the province, clarify the positioning of various transfer payment functions, more accurately play the policy role of different transfer payment, and promote the efficiency and use of the allocation of transfer payment funds. The

The first is to clarify the positioning of various transfer payment functions.

In order to improve the transfer payment system below the province, to clarify the positioning of various transfer payment functions, the "Guidance Opinions" requires, establish and improve the transfer payment system below the province, and increase support for weak financial resources according to the property attributes of the province, improve the regular assessment of regular transfer payment payment payment payment. mechanism. Regarding the general transfer payment, the "Guidance Opinions" proposed that general transfer payment is used for the basic financial allocation of the balanced region, and to the old revolutionary areas, ethnic areas, border areas, underwriting areas, as well as national security, ecological protection, food and important important The important functional areas of agricultural product production and other responsibilities are inclined, and the use of specific expenditure is not specified. Regarding the transfer of common fiscal rights rights, the "Guidance Opinions" clearly states that the transfer payment of common fiscal rights is connected with the division of the division of the fiscal rights and expenditure responsibilities to fulfill the responsibility All the payment funds of common fiscal rights transfer payment are arranged to fulfill the corresponding fiscal rights. When preparing a budget, the common transfer payment of the common fiscal power transfer payment. Regarding the special transfer payment, the "Guidance Opinions" requires that the special transfer payment is used to handle specific matters and guide the entrepreneurship of lower -level officers.

The second is to optimize the transfer payment structure.

The "Guidance" clarifies the goals and priorities of the optimization of the transfer payment structure. The "Guidance Opinions" proposes that around the goal of "bottom line, promoting balance, and guarantee", adjust the transfer structure below the province, optimize the horizontal and vertical financial resources, promote the sinking of financial resources, enhance the capacity for public services at the grassroots level, promote the implementation of major central decision -making decisions deploy. At the same time, combined with the functional positioning of different types of transfer payment, the "Guidance Opinions" requires requirements for the arrangement structure of different transfer payment. For general transfer expenditures, the "Guidance Opinions" proposes to establish a rational growth mechanism for general transfer payment, combined with the financial resources of balanced regions, and gradually increase the scale of general transfer payment. For the transfer payment of common fiscal rights, the "Guidance Opinions" proposes that according to the basic public service guarantee standards, the proportion of the sharing of expenditure liability, the size of the permanent population, etc., combined with policy needs and financial resources, etc. Responsibilities of expenditure to ensure the performance of common fiscal rights. For the special transfer payment, the "Guidance Opinions" proposes to reasonably control the new projects and capital scale of the special transfer payment, and gradually withdraw from the market mechanism that can effectively adjust the relevant fields. project.

Third, scientifically allocate various transfer payment funds.

In order to improve the allocation efficiency and efficiency and efficiency of transfer payment funds, the "Guidance Opinions" made clear requirements for the distribution of transfer payment funds. On the one hand, implement the government's request for spending a tight life. The "Guidance" proposes the principle of implementing the government's tight life and adhering to the principle of diligence and thrift. This is the idea of ​​taking the government as a long -term persistence, and the idea of ​​pushing the local trees to do all the causes. In the transfer of payment funds arrangements and allocation, it is reasonable and saved. On the blade, if you use it, you should not spend a minute of money. To prevent the transfer of payment funds from using the building and hall halls in violation of regulations, the image of the performance project, and the waste of waste. On the other hand, standardize transfer of payment funds. The "Guidance Opinions" proposes that in accordance with the standardized management measures, various types of transfer payment funds are allocated around the factors of policy goals or project methods. For the allocation of funds for factors, the "Guidance Opinions" clearly states that the use of factors to distribute funds should choose factors that have strong correlation with the fiscal revenue and expenditure policy, give different factors corresponding weights or standards, and use the degree of financial difficulties in combination with actual conditions. The costs of expenditure costs and performance results are adjusted to adjust, and formulating measures to calculate the formulas to reflect clear policy -oriented and support points. For the allocation of funds for the project method, the "Guidance Opinions" proposes that the transfer payment issued by the project can be distributed with the project method, follow the principles of fairness, justice, and openness, and adopt competitive reviews in accordance with the actual situation. Essence In addition, in order to further enhance the scientific nature of fund distribution, and fully consider other factors that affect the distribution of transfer funds, the "Guidance Opinions" requires that the distribution of payment funds should be connected with the cost of providing basic public services with the lower government. Efforts, strengthen performance management, and moderate incentive constraints. Question: In addition to the above -mentioned systematic reform measures, what are the requirements for the "Guidance Opinions" to strengthen the financial management below the province?

Answer: In order to regulate and strengthen the relevant management of the fiscal system, the "Guidance Opinions" involves the financial management system of the development zone, the provincial direct management of the county's financial reform, the county -level "three guarantees" guarantee mechanism, the township wealth county management, and the local government debt management. The work of the financial relations between the level of the government has requested:

The first is to regulate the financial management system of various development zones.

As the successful practice of my country's reform and opening up, the construction zone construction has played an important role in promoting the reform of the economic system, the development of the real economy, expanding opening up, and optimizing the business environment. However, the management system and mechanism of the development zone did not fully streamlined, and lack of institutional norms in fiscal management. In order to regulate the financial management system of the development zone, the "Guidance Opinions" clarified the attribution level and listing method of the preparation of the development zone, and put forward requirements for strengthening the government debt management of the development zone.

The second is to promote the fiscal reform of the provincial direct management county.

Over the years, the fiscal reform of the province's direct management county has continued to advance, and has achieved significant results in strengthening the guarantee of county -level financial resources, improving the efficiency of fiscal management, and mobilizing the development of county -level economic development. However, there are also some aspects that need to be improved. In order to further promote the fiscal reform of the provincial direct management county, the "Guidance Opinions" put forward the requirements of highlighting the focus, development, and effective management, promoting local conditions and classifications, and gradually adjusting and optimizing the scope and method of implementing the implementation of the financial reform of the provincial direct management county. In counties with insufficient location advantages, limited economic development potential, and difficult fiscal, it can be included in the scope of the provincial direct management or reference to the management of direct management methods to strengthen provincial financial support for county -level financial resources. For counties that are more conducive to strengthening regional overall planning and enhanced development vitality for municipal management, moderately strengthen the municipal financial management responsibilities.

The third is to do the "three guarantee" guarantee mechanisms of the real county level.

As the foundation of the national finance, the county -level finance is a key part of the functional role of finance to play a role in the sustainable and healthy development of the economy and maintaining the stability of the overall social situation. To ensure the smooth operation of county -level finances, we must not only ensure that there are no problems in the current period, but also to plan for long -term planning. Through the reform of the fiscal system below the provincial system, the establishment and improvement of the long -term, solid, and long -term county -level financial support mechanism from the system and mechanism should be established. The foundation of the county -level finance is firm and consolidated, and the state's financial operation is placed on the basis of long -term stability and reliability. To this end, the "Guidance Opinions" requires the establishment of a long -term guarantee mechanism for county -level financial resources; adhere to county -level, municipal assistance, provincial -level bottom, central incentives, and comprehensively implement the "three guarantees" responsibilities at the grassroots level; Work mechanism for monitoring and post -after -disposal.

The fourth is to promote quality and efficiency of township and wealthy county management.

Since 2006, local governments have actively promoted the work of township and wealthy counties. At present, in addition to some towns with strong economic and fiscal strengths, most towns and villages across the country have implemented township wealth county management. The township and wealth county management has achieved remarkable results in regulating the revenue and expenditure behavior of townships, preventing and resolving township debt, and maintaining rural grassroots regime and social stability. In order to continue to promote the work of township and wealthy county management, the "Guidance Opinions" proposed that fiscal revenue is difficult to cover the needs of expenditure needs and weak fiscal management capabilities into the scope of township wealth county management; Risk, increase support for the development of rural public welfare undertakings; combine the construction and application of integrated systems in budget management, adjust and optimize the financial functions of townships and towns, strengthen the supervision of county -level financial budget preparation, budget execution, state -owned asset management, etc. Financial management efficiency and level.

Fifth, strengthen local government debt management.

In order to further strengthen local government debt management, compact the risk prevention and control responsibilities at all levels, resolutely curb hidden debt increases, and properly dispose of and resolve hidden debt stocks, "Guidance Opinions" proposes to adhere to the provincial party committee and government debt on the region's debt in the region The risk is generally responsible, and the party committees and governments at all levels below the province are responsible for the principle of territory and management authority; the implementation of the provincial government's responsibilities, according to the principle of territoriality and management authority, the responsibility of the city and counties of the city and counties, through income increase, realization of assets, etc. Methods to resolve the risk of debt, effectively reduce the burden of debt repayment in cities and counties, and resolutely investigate and deal with illegal and illegal debt bonds; improve the local government debt limit distribution mechanism, the general debt limit should be matched with the general public budget revenue, and the special debt limit shall be with the government fund budget income Matching project income and other matching, promote the balance of financing scale and project income, improve the list of projects in the field of special bond funds in the field of prohibited projects and the use of special bond handling mechanisms for illegal use.

Question: In the next step, how will the Ministry of Finance promote the implementation of the "Guidance Opinions"?

Answer: Further promotion of 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 spirit of the Party Central Committee and the State Council decision -making, the Ministry of Finance will use the spirit of reform and innovation, who has the responsibility of my responsibility, the indomitable tenacity, and a pragmatic attitude. , Coordinate the role, do a good job of policy propaganda and training, guide the local financial department to carry out research and analysis carefully, formulate reform plans that meet the actual situation in accordance with local conditions, scientifically and reasonably formulate system planning and overall design that strengthen the reform plan, refine division of labor, compact responsibilities, and implement responsibilities. Pay close attention to the implementation of various reform measures.

(Content source: Ministry of Finance)

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