The top -level documents of the top -level documents below the provincial fiscal system are released

The Chinese Government Network News on the 13th, the "Guiding Opinions of the General Office of the State Council on Further Promoting the Reform of the Provincial Fiscal System" (hereinafter referred to as "Guidance Opinions") was officially issued. This means that as an important part of my country's deepening of the reform of the fiscal and taxation system, the reform of the government's intergovernmental financial relations has moved forward further. The provincial fiscal system will be further improved, which will help enhance the capacity of grass -roots public services.

The fiscal system below the province is an integral part of the government's intergovernmental financial relations system. Since the 18th National Congress of the Communist Party of China, in accordance with the decision -making and deployment of the Party Central Committee and the State Council, the reform arrangements are divided in accordance with the central and local fiscal rights and expenditure responsibilities. Improve people's livelihood and implement positive results in the tasks of "three guarantees" (three guarantees "(guarantee of basic people's livelihood, salary, and operation). At the same time, there are still problems in the provincial fiscal system below the fiscal rights and expenditure responsibilities, the income division is not standardized, some transfer payment positioning is unclear, the pressure of "three guarantees" in some places, and the degree of basic public services need to be improved. Essence

Guidance shall be clearly defined by the province's fiscal rights and expenditure responsibilities; rationalizing the intergovernmental income relationship between government below the province; improving the transfer payment system below the province; establishing and improving the financial system adjustment mechanism below the province; Essence

其中，在“合理划分省以下各级财政事权”中明确，适度强化教育、科技研发、企业职工基本养老保险、城乡居民基本医疗保险、粮食安全、跨市县重大基础设施规划建设、重点区域( Basin) Ecological environmental protection and governance, land and space planning and use control, prevention and supervision of resolving the provincial government's financial power in the aspects of local government debt risks.

In the "reference tax attribute division income", it is clear that taxes and fees in the fields of finance, power, oil, railway, and highways can be used as provincial -level income, and can also be reasonably distributed among relevant cities and counties. In addition to the state -owned capital operating income that pays fiscal in accordance with regulations, it is gradually reduced until the cancellation of the corporate affiliated relationship to divide the intergovernmental income.

In the "standard income sharing method", it is clear that in addition to the state's other regulations, the fiscal revenue retention or incremental refund of fiscal revenue in various regions is gradually canceled, and a standard transfer payment arrangement is indeed needed. Gradually clean up the subsidies or return policies linked to the market and the tax income.

"The overturning of guidance means that the reform of the modern financial and taxation system is accelerating. The reform of the fiscal system below below is steadily promoted in accordance with the requirements of the modernization of national governance." Yang Zhiyong, deputy dean and researcher of the Chinese Academy of Social Sciences "The reporter said that the fiscal system has a guiding role in local government behavior. The reform of the fiscal system below the province is to rationalize the relationship between the government below the provincial government, so that the allocation of power and responsibility is more reasonable, the income division is more standardized, the financial distribution is relatively balanced, the grassroots guarantee is more powerful, the grassroots guarantee is more powerful, promoting the acceleration of the national unified market, promoting the basic basic market, the basic promotion Public services equalize and promote high -quality development.

Li Xuhong, a professor at the Beijing School of Accounting, said that guiding opinions are of great significance. One of the important parts of deepening the reform of the fiscal and taxation system is to straighten out the relationship between fiscal distribution and match the power of financial rights and rights. Guidance provides a clear guidance for the establishment and improvement of the provincial fiscal system and mechanism, which will help further play the pillar role of my country's finance in government governance, improve the scientific and standardizedness of my country's local fiscal management, alleviate the current local fiscal pressure and resolve it. Contradiction, maintaining fiscal sustainability.

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