The reform of the fiscal system below the provincial below: the provincial government power and resp

14.06.2022

Number of this text: 3109, the reading time is about 6 minutes older

Introduction: The reform intended to be "three guarantees" at the grassroots level to promote the construction of common wealth and unified national markets.

Author | First Financial Chen Yi issue

As a part of the government's intergovernmental financial relations system, the provincial fiscal system is related to the grassroots "basic livelihood, salary, and operation of operation" (hereinafter referred to as "three guarantees"), common prosperity, national unified market, local debt, social fairness, even even The country has long govern.

On June 13, the General Office of the State Council published the "Guiding Opinions on Further Promoting the Reform of the Financial System below the provincial" (hereinafter referred to as "Opinions"). , Subscribe to income relationships, transfer payment systems, financial management specifications and other aspects. This is after 2002, and after nearly 20 years, the State Council has once again specialized in the reform of the fiscal system below the provincial fiscal system. There are many dry goods, which is of great significance.

Many fiscal and tax experts told First Financial that the reform of the fiscal system below the current province is relatively lagging. This time the "Opinions" gives a solution to the corresponding weak links, and there are many highlights, such as the appropriate collection of some fiscal rights and expenditure responsibilities, income, income, and income. Wait, to strengthen the provincial -level overall regulation and control capabilities, reduce the burden of grassroots, and help to strengthen the bottom line of the "three guarantees" at the grassroots level, promote equalization of basic public services, and promote common prosperity.

Strengthen provincial macro -control

The focus of the reform of the fiscal system below the province is the first to clarify the division of financial affairs and expenditure responsibilities of the provinces, cities, counties. In popular terms, which government does it work and who comes out of money. The second is the division of income, which refers to how government taxes and fees are divided between governments at all levels. Then there is the transfer payment system, that is, after the money is distinguished, some local income gaps are made up through the transfer payment of the superior scientific norms.

The "Opinions" pointed out the problems existing in the current fiscal system below: the division of fiscal rights and expenditure responsibilities is not reasonable, the income division is not standardized, the transfer payment positioning is unclear, the pressure of "three guarantees" in some places, the basic public services are equalized The degree needs to be improved.

Professor Shi Wenwen of China University of Political Science and Law told the First Financial that in recent years, the reform of the central and provincial fiscal rights and expenditure responsibilities in recent years, the reform of the fiscal system below the provincial financial system is relatively lagging, and there are many shortcomings. This "Opinions" solves the current problems through corresponding measures, and is strong.

The "Opinions" clearly defined the liability and expenditure responsibilities of the province below. For example, moderate strengthening education, scientific and technological research and development, basic pension insurance for enterprise employees, basic medical insurance for urban and rural residents, food safety, major infrastructure planning and construction of cross -city and county , Prevent and urge the provincial financial power to resolve the risk of local government debt.

In terms of income division, the "Opinions" emphasizes moderately enhancing provincial regulation capabilities. For example, areas with high pressure at the grassroots level and areas with large pressures and regional per capita expenditure gaps in regions should gradually increase the proportion of provincial revenue sharing and enhance provincial -level overall regulation and control capabilities. Due to the regulating income increase in the concentrated fiscal system, in principle, it is mainly used for general transfer payments to lower -levels, especially county -level, especially county levels.

Feng Qiaobin, deputy secretary -general of the Chinese Society of Finance, told the First Finance that the "Opinions" emphasized the enhancement of provincial -level overall regulation and control capabilities, requiring responsibility for the "three guarantees" of the grassroots level and promoting the equalization of basic public services. It is conducive to solving the corresponding problems, and it can also promote the construction of a unified market in the country.

Wang Zhenyu, Dean of Liaoning University Local Finance Research Institute, told the First Finance that the "Opinions" gave the "front list", or the prescribed action on many factors below the provincial financial system. The "chaos" with different income division has practical value. One of the highlights is to strengthen the macro -control of provincial fiscal levels.

Professor Fan Ziying of Shanghai University of Finance and Economics told the First Financial that one of the highlights of the "Opinions" was the overall planning of the income and expenditure below the province. And clarify the ownership of the "Three Insurance", especially the provincial financial pocket, not the central government.

Provincial "three guarantees" at the bottom of the provincial level, reduce the burden of grassroots

Yang Zhiyong, a researcher at the Institute of Finance and Economics of the Chinese Academy of Social Sciences, believes that the reform of the fiscal system below the province should pay special attention to the "three guarantees" of the grassroots level. The "three guarantees" at the grassroots level are the most basic requirements, but in reality, there are not well done, and even arrears of wages, and the necessary guarantees are not in place. There is no doubt that this is related to the financial resources of the grass -roots government, and it is also related to grass -roots fiscal governance capabilities. The "three guarantees" at the grassroots level are political tasks. It is the most basic requirement to effectively take the bottom line of the "three guarantees" at the grassroots level.

The "Opinions" requires the establishment of a long -term guarantee mechanism for county -level financial resources. Adhere to county -level, municipal assistance, provincial -level bottom -level, and central incentives, and comprehensively implement the "three guarantees" responsibilities of the grassroots level.

The "Opinions" states that the work mechanism of the establishment and improvement of the work mechanism of the pre -review, the monitoring of the matter, and the post -event disposal of the provincial -level "three guarantees" expenditure budget schedule for the provincial -level "three guarantees" will be strengthened. "The guarantee and operation monitoring of the expenditure library, combined with the actual situation, gradually promoted the" three guarantees "related transfer payments into the province's direct direct capital scope, and do a good job of" three guarantees "risk prevention and emergency treatment.

In recent years, affected by factors such as economic downturn, impact of epidemic, tax reduction and cost reduction, the growth of grass -roots fiscal revenue has been weak, but rigid expenditures such as people's livelihood, debt repayment, and epidemic prevention have maintained growth. Challenge increases. Shi Wenwen said that the bottom line of the "three guarantees" is the inconceivable responsibility of the government, because it is related to the basic livelihood guarantee and social fairness and justice. The focus of this "Opinions" is to emphasize the "three guarantee" guarantee mechanisms of the real county level. The grass -roots financial difficulties should deal with the county level, but the municipal governments must help, rather than "geese pulling hair." Provincial governments need to "three guarantees" at the bottom of the grassroots to compact the provincial duties.

In fact, many aspects of "Opinions" reflect the reduction of grass -roots fiscal burdens and promote the "three guarantees" at the grassroots level.

In terms of the division of fiscal rights, through a moderate strengthening of provincial fiscal rights to reduce grass -roots fiscal rights, thereby reducing expenditure responsibilities and reducing grass -roots fiscal burdens.

For example, the "Opinions" proposes that if the right to fiscal affairs must be commissioned by the subordinates to perform, it shall be arranged in full and shall not be arranged in any form of assessment, tasks, and supporting funds. Provincial finances should improve the load -sharing mechanism for retention tax refunds below the province, alleviate the pressure on tax refund of tax refunds, and ensure timely and accurately implementing tax refund policies.

"This avoids the phenomenon of" higher -level ordering, subordinates to pay for ', and reduce the burden on grass -roots fiscal. In the future, the value -added tax retain tax refund is normalized, and localities need to bear the pressure reduction pressure. Because VAT is a circulation tax, there is an uneven issue of tax rebate in various places. This requires provincial governments to bear more responsibilities in tax refund and reduce the burden on grassroots tax refund. "Shi Wenwen said.

The "Opinions" also requires that counties with insufficient location advantages, limited economic development potential, and difficult fiscal, can be included in the scope of the province or reference to the management of direct management, and strengthen the provincial financial support to the county level. 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. Townships with difficulty covering fiscal revenue covering expenditures and weak financial management capabilities are included in the scope of township and wealthy counties. Strengthen the guarantee of weak financial resources, prevent and resolve risks of fiscal operations in townships, and increase support for the development of rural public welfare undertakings.

Experts said that the direct management of the Ministry of Finance is not "one -size -fits -all", allowing localities to choose according to local actual situations. The purpose is to strengthen the support of provinces or municipalities to county financial resources. Further promoting township and wealthy counties in accordance with this logic. The grassroots "three guarantees".

Break out of fiscal disorderly competition and promote a large market for unified nationwide

Feng Qiaobin believes that building a national unified market market is a new era task, which is closely related to the reform of the fiscal system below the province. The further advancement of the reform of the fiscal system below the provincial below provincial is also conducive to promoting the acceleration of the national unified market.

Yang Zhiyong said that the current disorderly fiscal competition hinders the construction of a unified market in the country. The disorderly local fiscal competition starts from the dynamic taxation and exemption of taxation, to the fiscal return, and then to the so -called "fiscal rewards". In terms of competition, fundamentally, it directly damages the financial interests of the country and brings indirectly competitive indirect losses, which is not conducive to the formation of the national unified market.

The "Opinions" requires the gradual cleanup of subsidies or return policies linked to the market and the tax income. In addition, many measures to strengthen provincial macro -control are also conducive to promoting the construction of a unified market in the country.

Several experts said that the highlight of the "Opinions" was also reflected in confirming the special facts of the financial system below the province, which also included the aforementioned province's direct management county, township wealth county management, and regulating the financial management system of various development zones.

In addition, in terms of debt management, the "Opinions" also further compacted the responsibility of provincial and cities and counties.

The "Opinions" proposes that the provincial party committee and government are responsible for the debt risks of the region, and the party committees and governments at all levels below the provincial level are responsible for each level and government. Implement the provincial government responsibilities, accommodate the main responsibility of the city and counties in accordance with the principles of territorial territories and management authority, resolve the risk of debt by increasing revenue and banks, realizing assets, etc., effectively reduce the burden of debt repayment in cities and counties, and resolutely investigate and deal with illegal and illegal bonds.

The "Opinions" also requires that in various regions to strengthen the management of government debt management of the development zone, maintain compatibility with the fiscal management system, strengthen government offices such as the development zone management committee, and other governments to send debt financing constraints, resolutely curb the increasing amounts of debt of local governments, reasonable Control government debt scale and effectively prevent debt risks.

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