How to spend 100 billion financial funds on the "blade"

The central and local governments have successively introduced relevant fiscal and taxation policies, and the outbreak prevention and control funds have reached 108.75 billion yuan.

● A few days ago, the Ministry of Finance issued the “Notice on Strengthening the Implementation of Fiscal and Tax Policies for the Prevention and Control of New Coronary Pneumonia Epidemics and the Supervision of Financial Funds”, calling for strengthening the implementation of relevant fiscal and tax policies and the supervision of financial funds to ensure that the fiscal and tax policies for epidemic prevention and control are implemented and the epidemic prevention and control is implemented. Use of financial funds

● It is neither wasteful nor wasteful to lie down and sleep. The financial funds for epidemic prevention and control should be used on the "blade" and used in accordance with the principles of "special affairs and special affairs" and "emergency affairs." Potentially improve the efficiency of the use of funds

● The implementation of fiscal and taxation policies for epidemic prevention and control is not in place, and problems such as unreasonable allocation of financial funds and financial subsidies should be corrected in a timely manner. Give full play to the role of public opinion and the supervision of the masses, timely disclose relevant fiscal and taxation policies and fund allocation information to the community, promptly accept reports from the masses, and deal with problems seriously when found.

□ Our reporter Wan Jing

After the outbreak of the new crown pneumonia epidemic, in order to support the resumption of work and production of enterprises, and to ensure economic operation, the central and local governments have successively introduced relevant fiscal and tax policies and continuously increased financial support.

According to data disclosed by the Ministry of Finance, as of March 2nd, all levels of finance have arranged 108.75 billion yuan in funds for epidemic prevention and control. How to use and supervise this 100 billion yuan of funds tests the ability and wisdom of governments at all levels.

On February 18, the Ministry of Finance issued the "Notice on Strengthening the Implementation of Fiscal and Tax Policies for the Prevention and Control of New Coronary Pneumonia Epidemic and the Supervision of Financial Funds" (hereinafter referred to as the "Notice"), requiring financial departments at all levels and supervisory bureaus of the Ministry of Finance to strengthen relevant fiscal and tax policies. Implement and supervise financial funds to ensure that fiscal and taxation policies for epidemic prevention and control are implemented and that fiscal funds for epidemic prevention and control are used.

On March 4, the Ministry of Finance issued the "Supplementary Notice on Accelerating the Payment of Discounted Funds and Strengthening the Funding Support of Key Epidemic Prevention and Control Enterprises." According to the requirements of the notice, the provincial financial department should strictly check with the relevant departments and accurately determine to avoid the inclusion of enterprises that have not undertaken the tasks of production and deployment of emergency protection materials for epidemic prevention and control, and that the loan funds have not been used for capacity expansion and production, to ensure that " "Good steel is used on the blade", effectively improving the efficiency of the use of fiscal discount funds.

Ensure timely payment

Improve the efficiency of fund use

Compliance, fair use of epidemic prevention and control funds and fiscal and tax policies, and improvement of the effectiveness of epidemic prevention and control funds have become the consensus of all sectors of the society.

To this end, the "Notice" emphasizes the timely allocation of funds for epidemic prevention and control, and clarifies that financial departments at all levels should effectively strengthen the supervision of financial funds for epidemic prevention and control, focusing on subsidies for patient assistance costs, temporary work subsidies, financial discounts, and material procurement. Regarding the review, appropriation, and use of financial funds, the relevant departments were supervised and guided to standardize the financial management and accounting of epidemic prevention and control funds, and effectively ensure the safety, compliance, and effectiveness of the use of funds.

The "Notice" requires that the implementation of fiscal and taxation policies for epidemic prevention and control is not in place, and that problems such as unreasonable allocation of financial funds and subsidies to funds are promptly corrected. It is necessary to give full play to the role of public opinion and mass supervision, timely disclose relevant fiscal and taxation policies and fund allocation information to the community, and promptly accept reports from the masses through various forms such as the Internet and telephone, and deal with problems seriously when found.

Peng Lifeng, deputy director of the Financial Market Department of the People's Bank of China, said at a press conference of the State Council ’s joint prevention and control mechanism on February 24 that the central bank has established a full-process monitoring of the use of epidemic prevention and control funds with the relevant departments. Daoguan, one is to check the list of key companies, the other is to issue preferential loans, and the third is to audit the entire process. In the next step, the central bank will further enhance the transparency of its policies, take the initiative to accept the supervision of public opinion, ensure that funds are really used where the epidemic prevention and control is most needed, and use good steel for the “blade”.

During the interview, Lu Yanbin, a researcher at the Institute of Law of the Chinese Academy of Social Sciences and director of the State of Law Research Office, said: "Whether funds can really reach the people who need them most and meet the conditions is the most important issue for the public. Therefore, can you find out? The key to the implementation of the most needed aid or funding targets is whether the distribution is in compliance and fair. "

Liu Jianwen, a professor at Peking University Law School and director of the Peking University Finance and Tax Law Research Center, also believes that the focus of supervision of financial funds for epidemic prevention and control should be to see whether these funds are used in practice, neither squandering nor letting the funds lie down and sleep. "We must use these financial funds to the" blade "and use them in accordance with the principles of" special affairs and special affairs "and" urgent affairs and urgent affairs "in order to maximize the efficiency of the use of funds.

Strengthen supervision and implementation

Preventing fiscal policy fights

The central ministries and commissions, such as the Ministry of Finance, the State Administration of Taxation, and the National Development and Reform Commission, have recently introduced many fiscal subsidy policies to reduce taxes and fees.

At a press conference on the joint prevention and control mechanism of the State Council on March 3, Wang Daoshu, the chief auditor of the State Administration of Taxation and the director of the Department of Goods and Labor Tax, said that the state has issued three batches of support for epidemic prevention and control and enterprise resumption of production. The preferential policies on taxes and fees in this area are mainly concentrated in four aspects: support for protection and treatment, support for material supply, encouragement of public welfare donations, and support for resumption of work and production. For example, periodical reductions in corporate endowment, unemployment, and work injury insurance units' contributions, periodical reductions in individual industrial and commercial households' employees' endowment, unemployment, and work injury insurances, and periodic reductions in employee basic medical insurance premium unit contributions.

Fu Jinling, director of the Social Security Department of the Ministry of Finance, said that after the implementation of the phased reduction of the three social insurance schemes for pensions, unemployment and work injuries, it is expected that the burden on enterprises will be reduced by more than 510 billion yuan in 2020. At the same time, reducing the payment of medical insurance for some employees can reduce the burden on enterprises by about 150 billion yuan. Coupled with the implementation of the policy of reducing the contribution rate of corporate pension insurance units from 20% to 16% last year, reducing the burden of social insurance premiums throughout the year alone will reduce the burden on enterprises by more than 1 trillion yuan.

This is the fourth consecutive year that China has cut taxes and fees by more than 1 trillion yuan. Liu Jianwen told the reporter of "Legal System Daily": "The prevention and control of the new crown pneumonia epidemic is related to people's health and life. It is a 'big test' on the national governance system and governance capacity. Preventing and controlling the epidemic requires many governance measures, and fiscal and taxation measures are one of the important ones. , Including the allocation and use of epidemic prevention funds, and the introduction of various fiscal subsidies for tax and fee reduction. "

Liu Jianwen believes that the key to making good use of epidemic prevention funds and financial subsidies is to strengthen supervision and urge implementation. For example, financial subsidies, tax incentives, government procurement, and funding guarantees all involve the implementation of fiscal and tax policies. It is certainly not possible to rely solely on the financial department. Multi-department coordination and coordination are needed for overall coordination and processing. In addition, special attention must be paid to preventing these financial subsidies from "fighting" each other.

Fiscal and taxation policies should be made public

Operating details need to be clarified

The Ministry of Finance proposed in the "Notice" that the local supervision bureaus should actively assist local financial departments in issuing relevant implementation rules or operational guidelines, clarifying the implementation scope and use of patient fee subsidies, temporary work subsidies, tax incentives, fiscal discounts, and material procurement policies. Direction, subsidy objects, subsidy standards, reporting procedures, etc. to ensure the implementation of various fiscal and taxation policies for epidemic prevention and control.

During the interview, Liu Jianwen analyzed that there are two difficulties in the implementation of the current supervision of epidemic prevention funds and preferential fiscal and tax policies. One is the issue of standards and the other is the issue of scope.

The first is the issue of standards. For example, how should the financial subsidy for patient expenses be supplemented, which standard should be used for temporary work subsidies, as well as the scope of tax incentives, fiscal discounted material procurement policies, the direction of use, and the declaration of subsidy objects? Procedures, etc., which operating procedures and standards should be carried out, these need to have clear standards.

The second is the issue of scope. For example, patients with different levels of patient subsidies have different standards. So how do these patients divide the scope of the level, especially for resuming enterprises and individual industrial and commercial households, how does the state's fiscal and tax preferential policies ensure social benefits? Which companies are important enterprises in the production and management of epidemic prevention materials, and which are the important civilian production industries that require state financial support? Industries and enterprises that have little to do with the current epidemic prevention and control, of course, cannot be compared with the aforementioned key support enterprises and industries.

Lu Yanbin suggested that localities should refine the standards for assistance or funding, and reflect a certain degree of public participation in order to reduce the implementation difficulty of the grassroots. Standards must be open to society, and higher-level channels for supervision and reporting should be opened to receive social reports and public opinion supervision. Under the premise of protecting the privacy of individuals, the use of each financial fund for epidemic prevention should be made public in detail and accept social supervision. Of course, this must be carried out in conjunction with professional audits.

The "Notice" also mentioned that after the epidemic prevention and control work is completed, the local financial departments and the local supervision bureaus of the Ministry of Finance must conduct performance evaluation on the implementation of relevant fiscal and tax policies and the use of fiscal funds in a timely manner. The evaluation should focus on the timeliness, fairness, and effectiveness of policy implementation and use of funds management, focusing on whether the policies and funds are timely and accurate, whether the fund subsidy standards are scientific and reasonable, whether the fund allocation is transparent, fair, and fair, and the prevention and control policies And whether the funds have achieved the desired effect.

In this regard, Liu Jianwen suggested that for the performance evaluation of financial funds and the supervision of the use of financial funds, a scientific evaluation system should be designed using advanced technology such as big data to effectively monitor and ensure the safe and efficient use of epidemic prevention and control funds. At the same time, big data is used to simplify pre-performance management, improve the efficiency of fund allocation, and strengthen follow-up monitoring during events.

Drafting / Li Xiaojun