2024-10-03 02:49:41
The Third Plenary Session of the 20th Central Committee of the Communist Party of China emphasized that further comprehensively deepening reforms must be “driven by the reform of the economic system”, and emphasized the need to deepen the reform of the fiscal and taxation systems in the “improving macroeconomic governance system” section. Deepening the reform of the fiscal and taxation systems is an important part of deepening the reform of the economic system. To comprehensively plan a new round of fiscal and taxation system reform, we must adhere to the systemic concept.
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Finance is the foundation and important pillar of national governance. The fiscal and taxation system is an important component of a high-level socialist market economic system. A scientific fiscal and taxation system is an important institutional guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term stability in the country. For this reason, the reform of the fiscal and taxation system has become the key to consolidating the foundation of national governance, the basic prerequisite for realizing “scientific macro-control and effective government governance”, and an important engine for promoting the modernization of the national governance system and governance capabilities. It is the key to high-quality development. An important measure to comprehensively promote Chinese-style modernization.
General Secretary Xi Jinping emphasized that “we must scientifically plan major measures to further comprehensively deepen reform, focus on the institutional obstacles that hinder the smooth advancement of Chinese modernization, clarify the strategic focus, priorities, main directions, and promotion methods of reform, highlight the orientation of reform issues, and highlight the various aspects of reform. Key reform tasks in the field.” The reform of the fiscal and taxation system is the strategic focus and main direction of further comprehensively deepening the reform. The “Decision of the Central Committee of the Communist Party of China on Further Comprehensively Deepening Reform and Promoting Chinese Modernization” adopted by the Third Plenary Session of the 20th Central Committee of the Communist Party of China regards “continuing to improve and develop the socialist system with Chinese characteristics and promote the modernization of the national governance system and governance capabilities” as The overall goal of further comprehensively deepening the reform is to regard the reform of the fiscal and taxation system as the “highlight” of improving the macroeconomic governance system, fully affirming the mission and tasks of the reform of the fiscal and taxation system in further comprehensively deepening the reform, and highlighting the role of continuous improvement of the fiscal and taxation system in further comprehensively deepening the reform. , plays an important role in guiding and promoting the comprehensive construction of a modern socialist country.
Looking back at the historical process of reform and opening up, it is not difficult to find that all major reforms basically started with the reform of the fiscal and taxation systems. Continuously improving the modern fiscal and taxation system is not only an important part of further comprehensively deepening reforms, but also an important guarantee for further comprehensively deepening reforms. Only by deepening the reform of the fiscal and taxation systems and establishing a modern fiscal and taxation system can we truly improve the macroeconomic governance system, promote the modernization of the national governance system and governance capabilities, successfully complete the overall goal of further comprehensively deepening reforms, and continue to inject strong impetus into accelerating Chinese-style modernization.
The reform of the fiscal and taxation system involves a wide range of areas, has a complex structure, and is highly difficult. It is a systematic project. General Secretary Xi Jinping emphasized that “the reform of the fiscal and taxation system is not to solve temporary shortcomings, but to focus on the systematic reconstruction of long-term mechanisms.” This requires that in the process of further deepening the reform of the fiscal and taxation system, a comprehensive and systematic perspective must be used to coordinate the work priorities in various fields, aspects and levels, strengthen the connectivity and synergy between the elements of the reform system, and avoid focusing on one and losing sight of the other. A small loss leads to a big loss, and they hinder each other.
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Adhering to the systemic concept is an important methodology for doing economic work. The Third Plenary Session of the 20th Central Committee of the Communist Party of China proposed six major principles that must be implemented to further comprehensively deepen reforms. One of them is to “adhere to the systemic concept and handle the economy, society, and government well.” It has important relationships with the market, efficiency and fairness, vitality and order, development and security, and enhances the systemic, holistic and coordinated nature of the reform.”
The new round of fiscal and taxation system reform involves many deep institutional and mechanism issues, and has higher requirements for systemicity, integrity, and coordination. Adhere to the system concept and comprehensively plan a new round of fiscal and taxation system reform. We should adhere to the main line of logic of “using government to lead finance and using finance to assist government” since the reform of the “tax-sharing system”, and actively serve the modernization of the national governance system and governance capabilities and the greatness of Chinese-style modernization. process, properly handle the following relationships:
Handle the relationship between the government and the market well. Adhere to the fundamental guideline of “giving full play to the decisive role of the market in resource allocation and giving better play to the role of the government” to promote the harmonious unity of a competent government and an effective market. The first is to reasonably define government expenditure responsibilities to avoid “offside”, “absence” and “misplacement” of government functions. Government expenditure should pay more attention to key areas such as science and technology, education, and people’s livelihood, support the construction of a strong country in science and technology and education, and support social security such as medical care and pensions. Continue to improve the business environment and optimize the collaborative and complementary relationship between the government and the market. The second is to optimize the existing tax governance system and standardize preferential tax policies. Optimize and clean up some temporary tax reduction and exemption measures, break down local protection and regional barriers, strengthen horizontal tax coordination and collection and management cooperation, and promote the establishment of a unified national market. The third is to timely adjust central and local expenditure responsibilities and sharing methods for basic pension insurance, basic medical security and other common financial powers between the central and local governments, use fiscal funds to guide social capital, and improve the socialization of elderly care institutions. The fourth is to clearly and clearly divide powers and responsibilities, explore diversified sources of funding for green fiscal and taxation policies, and give full play to the resource allocation function of the market.
Properly handle the financial relationship between the central and local governments. Intergovernmental fiscal relations are an important aspect of intergovernmental relations. Further straightening out the financial relationship between the central and local governments can better leverage the initiative of both central and local governments. To this end, the first step is to clarify the division of intergovernmental powers and expenditure responsibilities. Clearly divide fiscal powers according to the principles of benefit scope, information complexity, administrative cost, etc., accelerate national coordination, appropriately strengthen the central power, standardize and reduce the joint financial powers of the central and local governments, and increase the proportion of central fiscal expenditures. Actively build a “flexible” adjustment mechanism for expenditure responsibilities, and actively optimize and adjust according to time and place. The second is to optimize the division of intergovernmental revenue to ensure that the proportion of central fiscal revenue is within a reasonable range. Improve and reform the tax system, improve the local tax system, rationally set up local tax types, strive to cultivate local tax sources, and appropriately expand local tax powers. The third is to improve the fiscal transfer payment system. Clarify the boundaries and functions, continue to strengthen the management of general transfer payments and special transfer payments, promote the standardization and legalization of transfer payments, and promote the equalization of basic public services among regions. Improve the transfer payment supervision system, improve the project transfer payment performance evaluation system, and ensure that the use of special funds fully reflects the national strategic needs. The fourth is to accelerate the reform of the fiscal system at the provincial level. Establish a scientific and reasonable revenue division mechanism below the provincial level, standardize the tax sharing ratio of governments at all levels below the province; improve the definition of power and expenditure responsibilities among local governments below the province, and reduce the mismatch of power, expenditure responsibilities and financial resources.
Handle the relationship between fiscal revenue and expenditure. The current slowdown in fiscal revenue growth and the ever-expanding scope of fiscal expenditures have put increasing pressure on fiscal “tightening”. There is an urgent need to ease the tight balance between fiscal revenue and fiscal expenditures and effectively expand fiscal policy space. First, multiple measures should be taken to increase fiscal revenue and ensure that fiscal revenue is within a reasonable range. Increase value-added tax revenue; dynamically adjust consumption tax collection standards, optimize the consumption tax rate structure, and improve the progressivity of the tax system; improve the direct tax system based on income tax and increase the proportion of direct taxes. The second is to strengthen the overall planning of various fiscal funds, ensure that the use of fiscal funds improves quality and efficiency, and provides financial guarantee for major national strategic tasks. Strengthen the coordination of the “four budgets” and enhance the effective connection between the “four budgets”; strengthen the coordination of existing resources and incremental resources, improve the recovery and utilization mechanism of surplus funds, and actively revitalize various government existing resources; strengthen the coordination of tax revenue and non-tax revenue overall planning. The third is to scientifically define the scale and direction of government expenditures on the basis of strengthening revenue coordination, strengthen budget performance management, optimize the structure of fiscal expenditures, and actually improve the effectiveness and efficiency of the use of fiscal funds.
Handle the relationship between the global and the local. The reform of the fiscal and taxation system is a systematic project that involves a wide range of areas and is highly difficult to reform. Various factors are intertwined and affect the whole body. From the perspective of specific areas, the new round of fiscal and taxation system reform includes major contents such as deepening the reform of the fiscal system, improving the budget management system, and optimizing the modern taxation system. When planning a new round of fiscal and taxation system reform, we should adhere to the system concept, establish a sense of the overall situation, achieve overall planning, grasp the relationship between the whole and the parts, the overall and the local, achieve the unity of overall advancement and key breakthroughs, and focus on deepening the reform of the fiscal system. , focusing on improving the budget management system and optimizing the modern tax system as the two main starting points, the reforms in the three major fields will be promoted as a whole to ensure the systematicness, integrity and synergy of the new round of fiscal and taxation system reform, and to ensure that the reform achieves expectations Effectiveness.
Handle the relationship between development and security. When planning a new round of fiscal and taxation system reform, it is necessary to coordinate development and security. First, the issue of local government debt should be brought into overall consideration in the new round of fiscal and taxation system reform, and the fiscal powers and expenditure responsibilities of the central and local governments should be reasonably divided, the division of revenue between governments should be optimized, the local tax system should be improved, and the transfer payment system should be improved, so as to promote development through reform. Security through development. The second is to strengthen local government debt management and establish and improve risk prevention mechanisms. Adhere to combined supervision and high-pressure supervision to resolutely curb the increase in hidden debt; establish and improve a fiscal affordability assessment mechanism; build a government debt information disclosure mechanism to improve debt transparency. The third is to properly handle the relationship between short-term policies and medium- and long-term reforms, and take overall consideration of short-term practical problems and long-term strategic needs. In the process of promoting medium- and long-term reforms, we cannot ignore or ignore real economic problems, and we cannot ignore the accumulation and spread of risks because we focus on long-term goals. We should coordinate long-term goals and short-term goals, and coordinate inter-cyclical and counter-cyclical policy adjustments. Coordinate medium- and long-term reforms with short-term policies to ensure stable and healthy economic development.
(Author: Ma Haitao, President of Central University of Finance and Economics, Special Researcher of Beijing Research Center for Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era)
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