Chinanews.com, April 7th. Owenhan, Assistant Minister of Finance, said at a press conference on the 7th that during the "14th Five-Year Plan" period, local taxes and direct tax systems will be improved, and the proportion of direct taxes will be appropriately increased.

Actively promote the reform of the post-shifting consumption tax collection link, and further improve the comprehensive and classified personal income tax system.

  This afternoon, the State Council Information Office held a press conference on the implementation of the "14th Five-Year Plan" outline and speeding up the establishment of a modern fiscal and taxation system.

At the meeting, Owenhan introduced that finance is the foundation and important pillar of national governance.

During the "14th Five-Year Plan" period, we will follow the spirit of the Fifth Plenary Session of the 19th Central Committee of the Party, scientifically grasp the new development stage, fully implement the new development concept, fully support and accelerate the construction of a new development pattern, and insist on using government to lead and finance , To systematically plan new ideas and new measures for fiscal development, accelerate the establishment of a modern fiscal and taxation system, actively play the role of fiscal functions, and effectively ensure that the major strategies and key tasks of the 14th Five-Year Plan are implemented and achieved tangible results.

Specifically, it is necessary to focus on the five aspects of "revenue, expenditure, management, adjustment, and defense."

  First, in terms of income, the focus is to effectively play the role of income policy and further improve the modern tax system.

  From the perspective of macro tax burden, it is necessary to maintain overall stability.

During the "14th Five-Year Plan" period, in order to ensure the realization of major strategies and key tasks, it is necessary to maintain the overall stability of the macro tax burden, and to better play the role of taxation in raising fiscal revenue, adjusting the distribution pattern, promoting structural optimization and promoting industrial upgrading.

On this basis, comprehensively considering the financial affordability and the need to implement policies to help enterprises to relieve the difficulties, the precise implementation of tax and fee reductions will stimulate the vitality of market entities.

  From the perspective of the tax system structure, continuous optimization is required.

On the basis of maintaining the basic stability of the current tax system, further establish and improve a tax system that is conducive to high-quality development, social fairness, and market uniformity.

Improve the local tax and direct tax system, and appropriately increase the proportion of direct tax.

Actively promote the reform of the post-shifting consumption tax collection link, and further improve the comprehensive and classified personal income tax system.

Complete tax legislation tasks in an all-round way, and consolidate the results of tax reform in legal form.

  Second, in terms of expenditure, the focus is on maintaining reasonable expenditure intensity while maintaining pressure and highlighting key points.

  On the one hand, vigorously optimize the expenditure structure.

Continue to insist that the government live tightly and strictly control general expenditures.

Strengthen the protection of underdeveloped areas and difficult areas, and further tilt transfer payments to the central and western regions and difficult areas.

Strengthen the protection of the grassroots level, maximize the sinking of financial resources, improve the basic financial guarantee mechanism at the county level, and firmly establish the bottom line of the "three guarantees" at the grassroots level.

  On the other hand, focus on building a new development pattern and continue to exert efforts.

Support the self-reliance of science and technology, increase financial investment in science and technology, increase the percentage of deductions for R&D expenses of manufacturing enterprises, and guide enterprises to increase R&D investment.

Promote the optimization and upgrading of the industrial structure, cultivate a complete domestic demand system, and promote a smooth economic cycle.

Support breakthroughs in industrial bottlenecks, promote the implementation of industrial infrastructure reengineering projects, and cultivate a group of "specialized, special and new" enterprises.

Promote the effective connection between poverty alleviation and rural revitalization, and support the deepening of agricultural supply-side structural reforms.

Intensify efforts to guarantee and improve people’s livelihood, strengthen employment priority support policies, support the construction of a high-quality education system, improve the social security system covering the entire population, strengthen public health investment, and effectively increase the supply of affordable rental housing.

  Third, in terms of management, the focus is to continue to deepen the reform of the budget management system to improve the efficiency of financial resource allocation and the use of funds.

  One is to strengthen budget management.

Coordinate financial resources, strengthen full-caliber budget management, and improve the fiscal expenditure standard system.

Strengthen budget constraints, strengthen budget execution management, standardize budget adjustments, and increase budget disclosure.

Deepen the reform of performance management, promote the integration of budget and performance management, and strengthen the application of performance results.

  The second is to improve the direct mechanism.

Normalize the implementation of a direct fiscal fund mechanism, expand the scope, improve the mechanism, strict supervision, and strengthen support to provide more timely and powerful financial support for the benefit of the enterprise and the people.

  The third is to strengthen financial and accounting supervision.

Improve the financial and accounting supervision system, strengthen accounting audit supervision, and promote the high-quality implementation of accounting standards.

Effectively give play to the role of local regulatory bureaus of the Ministry of Finance, and strengthen policy implementation and tracking effectiveness.

  Fourth, in terms of regulation, the focus is to give full play to the functions of fiscal regulation and income distribution to promote healthy economic and social development.

  The first is to focus on strengthening fiscal control to achieve the unification of counter-cyclical, cross-cyclical, and anticipatory management.

Continue to play the role of fiscal aggregate control, strengthen counter-cyclical adjustment, and stabilize economic growth.

Strengthen the management of mid-term financial planning, improve the inter-annual budget balance mechanism, and realize inter-cyclical adjustment.

Give full play to the guiding role of fiscal policy to expectations.

  The second is to make efforts to improve the system and mechanism and straighten out the relationship between all parties.

Promote the formation of a stable system that is compatible with the powers, expenditure responsibilities, and financial resources of governments at all levels.

Promote the better integration of effective markets and effective governments, steadily promote the reform of state-owned assets and state-owned enterprises, and improve the policy system that promotes the development of small and micro enterprises and individual industrial and commercial households.

  The third is to focus on adjusting income distribution and promote common prosperity.

Promote the increase in the proportion of labor remuneration in the primary distribution, increase the efficiency of redistribution, strengthen the adjustment and precision of taxation and transfer payments, support the role of the third distribution, focus on increasing the income of low-income groups, and expand middle-income groups.

  Fifth, in terms of risk prevention, the focus is on overall planning for development and security, and enhancing fiscal sustainability.

  Scientifically arrange the scale of annual fiscal deficits and budgetary expenditures, reasonably determine the scale of government debt, and improve mechanisms for determining local government debt limits and solvency assessment.

Strengthen the assessment of the financial affordability of people's livelihood policies, and prevent risks such as excessive commitments and excessive guarantees in the field of people's livelihood.