The "roadmap" for the reform of the fiscal system below the provincial level is clear. What are the highlights?
Xinhua News Agency, Beijing, June 14 (Reporter Shen Cheng) The fiscal system below the provincial level is an integral part of the intergovernmental fiscal relationship system.
The General Office of the State Council recently issued the "Guiding Opinions on Further Promoting the Reform of the Fiscal System Below the Province", releasing an important signal for the further advancement of my country's fiscal system reform.
This reform is related to national governance and people's livelihood.
What is the meaning of reform?
What's the point of view?
How to land?
Reporters interviewed pundits and experts.
Clarify the "roadmap" for reform
In the process of establishing a modern fiscal and taxation system, it is a "tough bone" to straighten out the inter-governmental financial relations, including straightening out the financial relations between the central and local governments, and the financial relations below the provincial level.
Since the Third Plenary Session of the 18th Central Committee of the Communist Party of China, my country has strengthened the top-level design of the reform of the fiscal and taxation system, and the reform of the division of central and local fiscal powers and expenditure responsibilities has been deepened.
"However, as an extension of the financial relationship between the central and local governments, the reform of the financial system below the provincial level in some regions is relatively lagging behind, and it is urgent to further deepen the reform to promote the solution." The relevant person in charge of the Ministry of Finance said.
The 25th meeting of the Central Committee for Comprehensively Deepening Reforms held on April 19 this year reviewed and approved the "Guiding Opinions on Further Promoting the Reform of the Financial System Below the Province".
The opinions issued by the State Council clarified the reform "roadmap" and proposed reform goals: to further rationalize the inter-governmental financial relationship below the provincial level, establish and improve a more reasonable allocation of powers and responsibilities, a more standardized income division, a relatively balanced distribution of financial resources, and grass-roots guarantees. A more powerful financial system below the provincial level will accelerate the construction of a unified national market, promote the equalization of basic public services, and promote high-quality development, so as to provide a solid guarantee for building a modern socialist country in an all-round way.
How to advance the reform?
The opinions put forward five measures: clearly define the fiscal powers and expenditure responsibilities below the provincial level; straighten out the intergovernmental revenue relationship below the provincial level; improve the transfer payment system below the provincial level; establish and improve the financial system adjustment mechanism below the provincial level;
Fan Ziying, a professor at Shanghai University of Finance and Economics, said that this reform will reshape the governance model of grass-roots governments, lay the foundation for building a unified national market, and help ease the financial pressure at the grass-roots level, which will have a profound impact on the economy, society and the people.
Clearly define fiscal powers and expenditure responsibilities, and rationally allocate powers and responsibilities
In layman's terms, fiscal powers and expenditure responsibilities involve issues such as "who will do the work" and "who will pay for the money" between governments at all levels.
"More reasonable allocation of powers and responsibilities" is one of the reform goals.
"Only when fiscal powers and expenditure responsibilities are clearly defined, can powers and responsibilities be matched, a powerful incentive and restraint mechanism can be formed, and governments at all levels can be encouraged to do their own thing well within the scope of their financial resources." Vice President of the Chinese Academy of Fiscal Sciences Chief Fu Zhihua said.
The opinion requires that, according to the power attributes such as the scope of benefit of basic public services and the complexity of information management, the financial powers at all levels below the province should be clearly defined.
According to the opinions, the provincial-level fiscal powers in education, scientific and technological research and development, basic pension insurance for enterprise employees, basic medical insurance for urban and rural residents, food security, and major infrastructure planning and construction across cities and counties should be appropriately strengthened; social security, municipal transportation, urban and rural construction Basic public services such as rural roads, public facilities management, etc. are determined as the financial powers of cities and counties.
"Appropriately strengthening provincial responsibilities can better play the role of the provincial level in overall planning, cross-regional coordination, comprehensive regulation, and unified management," said the relevant person in charge of the Ministry of Finance.
In terms of defining fiscal expenditure responsibilities at all levels below the province, it is necessary to clarify expenditure responsibilities according to the division of fiscal powers, and to determine the expenditure responsibilities of common fiscal powers in a differentiated manner.
The person in charge said that the higher-level finance department should arrange the transfer payment of common fiscal powers in full according to the expenditure responsibilities assumed, so as to avoid letting the lower-level finance department passively bear the "down-to-earth" responsibility.
At the same time, it is not allowed to increase the expenditure responsibility of the lower level or transfer the expenditure responsibility to the lower level in any form such as assessment and evaluation, assignment of tasks, and request for supporting funds.
Straighten out the inter-government income relationship below the province and promote regional balance
Just as it is difficult for a clever woman to cook without rice, the government also needs stable "real money" to guarantee the performance of its duties.
The opinions clarified how to further straighten out the inter-governmental revenue relationship below the province.
Among them, the income is divided with reference to the attributes of tax categories, and the tax revenue with strong liquidity of the tax base, uneven distribution among regions, and large income fluctuations between years is regarded as provincial income or shared by the provincial level with a higher proportion; Tax revenue with obvious attributes is taken as city-county-level revenue or shared by cities and counties in a higher proportion.
"Under the premise of not distorting the market, governments at all levels must be able to obtain stable income, and it is conducive to strengthening income management and promoting regional income balance." The relevant person in charge of the Ministry of Finance said that at the same time, it is necessary to balance the income of enterprises in some industries. Processing, phasing out the division of income by business affiliation.
Currently, revenue sharing varies from place to place.
The opinion emphasized that the income sharing method should be standardized.
"To standardize income sharing, we must implement proportional sharing of the main tax types, promote the gradual unification of the same tax and fee income sharing ratio, implement the policy of tax rebates, tax reductions and fee reductions, and promote a unified market and fair competition." The person in charge said.
Improve the transfer payment system to promote precise guarantee
Transfer payments are an important part of the financial relationship between the upper and lower governments, and an important tool to optimize the allocation of financial resources and ensure the implementation of specific policy objectives.
"During the reform, we will establish and improve the transfer payment system below the provincial level, increase support for areas with weak financial resources according to the nature of fiscal authority, and improve the regular assessment mechanism for transfer payments," said a relevant person in charge of the Ministry of Finance.
The opinions further clarify the functional positioning of various transfer payments.
General transfer payments are used to balance the allocation of basic financial resources among regions, and are inclined to old revolutionary base areas, ethnic areas, frontier areas, underdeveloped areas and important functional areas; transfer payments for common fiscal powers are linked to the reform of the division of fiscal powers and expenditure responsibilities, and are used for Fulfill the common fiscal authority and expenditure responsibilities that the government at the same level should undertake...
At the same time, centering on the goal of "seeking the bottom line, promoting balance, and maintaining key points", adjust the transfer payment structure below the provincial level, optimize the horizontal and vertical financial resources, promote the sinking of financial resources, enhance the guarantee capacity of grass-roots public services, and promote the implementation of major decisions and deployments of the central government.
"These measures will promote the allocation efficiency and use efficiency of transfer payment funds." The person in charge said.
Standardize the financial management below the province and implement the county-level "three guarantees"
The opinions issued this time also put forward requirements for financial management below the provincial level.
"In order to standardize and strengthen the management work related to the financial system, the opinions on the financial management system of the development zone, the financial reform of the counties directly managed by the province, the guarantee mechanism of the 'three guarantees' at the county level, the management of township finance and the county, and the management of local government debts, etc. relationship work,” said the relevant person in charge of the Ministry of Finance.
Focusing on the implementation of the county-level "three guarantees" guarantee mechanism, the opinions are clear: establish a long-term guarantee mechanism for county-level financial resources; adhere to the county-level priority, municipal-level assistance, provincial-level support, and central incentives, and fully implement the grass-roots "three guarantees" responsibilities; establish Improve the working mechanism of pre-examination, in-process monitoring, and post-disposal.
The person in charge said that promoting the reform of the financial system below the provincial level is a work that lays the foundation for the long-term, with extensive influence, far-reaching significance and heavy responsibility.
The financial department will, in accordance with the decisions and arrangements of the Party Central Committee and the State Council, refine the division of labor, consolidate responsibilities, and pay close attention to implementation to ensure that various reform measures are implemented and effective.