We Should Deepen The Reform Of Fiscal And Taxation System In Light Of Local Conditions.

< p > in the third Plenary Session of the 18th CPC Central Committee, the party made a plan for deepening the reform of the fiscal and taxation system and pointed out the path.

Local finance and taxation departments should implement the spirit of the Central Committee, adhere to the combination of overall promotion and key breakthroughs, and deepen the reform of fiscal and taxation systems in combination with the actual situation.

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< p > < strong > focusing on service development and improving people's livelihood, deepening a href= "http://www.91se91.com/news/index_cj.asp" > fiscal and taxation system < /a > reform < /strong > /p >

< p > promote the reform of the fiscal and taxation system in Ningxia with the promotion of "two zone" construction, < a href= "http://www.91se91.com/news/index_cj.asp" > the Silk Road < /a > economic belt construction.

First, we should give full play to the decisive role of market allocation of resources and the guiding role of fiscal policy, so as to promote the development of innovative enterprises and boost the development and growth of small and medium-sized enterprises.

Two is to implement differentiated fiscal policy and promote industrial pformation and upgrading.

Taking the integration of supporting agriculture funds as the starting point to promote the development of modern agriculture.

Three, we should give full play to the functions of financial guiding financial funds, improve the investment and financing guarantee system, promote the housing property rights of farmers, guarantee and guarantee the rights of contracted management of land, and activate the rural financial market.

We should establish an integrated mechanism for poverty alleviation funds, and use more funds from the state to help the poor.

Four, we should improve the evaluation system for the development achievements based on the income of urban residents, employment rate, price level, environmental protection, financial revenue, and raising the standard of living for the poor.

Five, we should pay for the paid use of resources and pollute the environment, destroy the ecosystem, and accelerate the reform of resource tax.

We should adhere to those who benefit or compensate and improve the ecological compensation mechanism in key ecological function areas.

We should increase investment in environmental protection and ecological protection.

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< p > to deepen the reform of fiscal and taxation system in order to promote social equity and justice and enhance people's well-being.

Promote fair education and coordinate the balanced allocation of compulsory education resources in urban and rural areas.

We should improve the system and mechanism for promoting employment and entrepreneurship, establish a linkage mechanism for economic development and employment expansion, improve preferential policies for supporting entrepreneurship, and improve the equal employment and entrepreneurship service system in urban and rural areas.

We should improve the old-age insurance system and integrate the old-age and medical insurance system for urban and rural residents.

We should improve the mechanism for determining and adjusting social security benefits and improve the pfer and continuity policy of social security relations.

We should establish a standardized housing provident fund system and improve the regulatory mechanism for the extraction and use of housing provident funds.

We should improve the social security financial input system and improve the social security budget system.

We will improve the operation mechanism of network based primary and secondary health care services in urban and rural areas, reform the payment mode of medical insurance, and improve the medical insurance and relief system for serious diseases.

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< p > < strong > grasp the starting point of deepening the reform of fiscal and taxation system < /strong > < /p >

< p > deepen the reform of financial project management.

Examination and approval of major projects can be carried out first, specially for shanty towns, dangerous buildings in rural areas, affordable housing, ecological environment management and irrigation and water conservancy construction.

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< p > improvement < a href= "http://www.91se91.com/news/index_cj.asp" > budget management < /a >.

Changing the concept of financial management and improving the annual budgetary control mode to promote the pformation of budgetary management system.

The first is the pformation of tax tasks.

We should promote the pformation of tax revenue from the tasks determined by the budget to the expected targets, and the budgetary revenues should be shifted from the restrictive tasks to the expected ones.

The two is the pformation of budget implementation.

We should change the "Pro cyclical" status of the budget implementation, establish a balanced mechanism for the inter annual budget, set up a mechanism to make up for the super budget deficit across the years, and establish a scientific demonstration mechanism for major issues in the medium and long term.

We should pay close attention to the implementation of the medium term financial planning and management, strengthen the restraint on the annual budget, and enhance the forward-looking and financial sustainability of our fiscal policy.

The three is the open budget change.

The budget is open to public policy and let the public know more about the budget.

The four is the pformation of major expenditures.

We should clean up the related items of the standard key expenditure with the increase of fiscal revenue and expenditure or the gross product of production, avoid the rigidity of the financial expenditure structure, and enhance the capacity of the government to arrange financial resources in an overall way.

The five is the shift in pfer payments.

We should improve the general pfer payment growth mechanism and introduce the general pfer payment principle on the basis of the financial gap formed by the incremental policy.

We should clean up, integrate and standardize special pfer payment projects, and gradually cancel the matching of special and local funds in the competitive field.

Six, we should improve the budget performance management system.

We should speed up the construction of a budget performance management system that covers financial funds and runs through the whole process of budgeting, implementation and supervision.

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< p > improve the tax system.

We should speed up the process of "camp to increase", shift from production based value-added tax to consumption based value-added tax, and expand to the service industry; gradually increase the proportion of direct taxation, promote the reform of real estate tax in real time, promote the reform of ad valorem tax collection, promote the pformation of environmental protection fees, strengthen the standardized management of preferential tax policies, especially the regional preferential tax policies, and terminate the implementation of the expiration.

Regional development plans should be decoupled from preferential tax policies, and no new preferential tax policies will be introduced in principle. The preferential tax policies should be unified by special tax laws and regulations.

It is strictly prohibited to exceed the right to reduce local taxes.

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< p > clarify responsibilities of responsibilities.

On the basis of the central government's rationalization and local responsibilities and expenditure responsibilities, the responsibilities and responsibilities of the autonomous regions and cities and counties should be rationally divided.

It is clear that the powers of autonomous regions, autonomous regions and cities, counties and cities are jointly handled, and the powers of cities and counties are clearly defined.

We should appropriately strengthen the responsibilities and responsibilities of the autonomous regions, reduce entrusted matters, and adjust the allocation of financial resources between the upper and lower governments and regions by means of pfer payments, so as to achieve the right of administration and expenditure.

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