Minister Of Finance Lou Jiwei Elaborated On Deepening The Overall Plan Of Fiscal And Taxation System Reform

< p > > the world's < a href= "http://www.91se91.com/" target= "_blank" > clothing < /a > a href= "http://www.91se91.com/" target= "http://www.91se91.com/" > shoes, < hat > net to introduce a profound change in the modernization of national governance -- the Minister of finance Lou Jiwei elaborated on deepening the overall plan of fiscal and taxation system reform.

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< p > recently the Central Committee of the Political Bureau of the CPC Central Committee deliberated and adopted the general plan for deepening the reform of the fiscal and taxation system, and sounded the march number for the new round of fiscal and taxation reform.

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< p > "deepening the reform of fiscal and taxation system is not a policy Tinker. It is not a thorough reform but a profound change in the modernization of national governance. It is a systematic innovation and systematic reconstruction based on the overall situation and long-term vision."

Lou Jiwei, Minister of finance, said in an interview with Xinhua news agency.

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< p >, Lou Jiwei will explain how to carry out such a profound change.

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< p > a new round of fiscal and taxation system reform and focus on the establishment of a modern financial system < /p >

< p > Q: the goal of deepening the reform of fiscal and taxation system is to establish a modern financial system.

What is the connotation of the modern financial system? < /p >

The establishment of a modern financial system is a scientific and sustainable financial system conducive to optimizing the allocation of resources, maintaining market unity, promoting social equity and achieving national long-term stability and stability. P

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Generally speaking, the system should be unified and standardized, that is, a comprehensive, standardized, open and pparent budget management system, a fair and unified tax system with a strong regulation, a system that suits the responsibilities of the central government and local authorities, and a system that adapts to the needs of scientific development. It should better play the functions of fiscal stability, public services, regulating distribution, protecting the environment, and safeguarding national security. The mechanism must conform to the new requirements of modernization of state governance system and governance capacity, including a series of institutional arrangements, such as power and responsibility equivalence, effective checks and balances, efficient operation, accountability, sustainability and so on.

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< p > the timetable for reform is clear. In 2020, a modern financial system was basically established. < /p >

< p > Q: is there a clear road map and timetable for deepening the reform of fiscal and taxation systems? < /p >

< p > answer: a new round of fiscal and taxation reform, focusing on comprehensively deepening the overall reform and adhering to the problem oriented approach, focuses on the three major tasks of the party's deployment in the third Plenary Session of the 18th CPC Central Committee, namely, improving the budget management system, improving the tax system, and establishing a system that suits the responsibilities and responsibilities of expenditures.

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According to the logic, the reform of budget management system is the foundation and the first step; the reform of income division needs to be carried out after the basic tax system reform is basically completed; and the establishment of a system that suits the responsibility of expenditure and responsibility requires quantified indicators and a consensus plan is formed. P

The overall reform task is heavy, difficult and time is tight.

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< p > now and next two years is the key.

In accordance with the Central Committee's deployment and requirements, the budget management system reform should make decisive progress. The tax reform has made significant progress in legislation and promotion. The reform of the division of responsibilities and expenditure responsibilities should basically reach a consensus. In 2016, the key tasks and tasks of deepening the reform of fiscal and taxation systems were basically completed. In 2020, the reforms were basically in place and the modern financial system was basically established.

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< p > Q: what are the basic ideas and principles for deepening the reform of fiscal and taxation systems? < /p >

< p > answer: the basic idea of the new round of fiscal and taxation reform is based on the 6 sentences and 24 words decided in the third Plenary Session of the 18th CPC Central Committee: < /p >

< p > one is to improve legislation.

Establish the concept of rule of law, manage finances according to law, and bring financial operation into the legal track.

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< p > two is a clear right of administration.

We should rationally adjust and clarify the responsibilities of the central and local authorities and expenditures, and promote governments at all levels to perform their duties and responsibilities and to do their best.

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< p > three is to reform the tax system.

We should optimize the tax structure, gradually increase the proportion of direct taxation, improve the local tax system, insist on the establishment of taxes and taxes, and strengthen the role of the main channel of tax collection for fiscal revenue.

Improve the tax collection and management system.

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< p > four is a stable tax burden.

We should correctly handle the distribution relationship between the state and enterprises and individuals, maintain a stable proportion of fiscal revenue to GDP and reasonably control the tax burden.

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< p > five is pparent budget.

We should gradually implement a comprehensive and standardized budget open < a href= "http://www.91se91.com/news/index_q.asp > < /a >, promote democratic financial management, build a sunshine government and a government under the rule of law.

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< p > six is to improve efficiency.

We should promote scientific financial management and budget performance management, improve the operational mechanism and supervision system, promote sustained and healthy development of the economy and society, and constantly improve the living standards of the people.

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< p > deepening the reform of fiscal and taxation system is a complicated systematic project. The following principles should be adhered to when implementing concrete measures: dealing with the relationship between the government and the market, giving full play to the two initiatives of the central and local governments, giving consideration to efficiency and fairness, coordinating the current and long-term interests, adhering to the overall design and implementing step by step, and persisting in promoting fiscal and tax reforms and other reforms in a coordinated way.

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< p > < strong > budget reform aims at "seven tasks" < /strong > /p >

< p > Q: what aspects will the next step improve the budget management system? < /p >

< p > answer: modern budget system is the foundation of the modern financial system. The improvement of budget management system is mainly promoted from seven aspects: the establishment of a pparent budget system based on the promotion of budget openness; the improvement of the budget system of the government; the study of cleaning up and standardizing the linkage between key expenditures and the increase of fiscal revenue and expenditure or gross domestic product; improving the annual budget control mode, establishing a balance mechanism for the annual budget; improving the pfer payment system; strengthening the management of budget implementation; standardizing the local government debt management; and comprehensively standardizing the preferential tax policies.

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< p > Q: why set up a pparent budget system at the top of budgetary reform? < /p >

< p > answer: Budget openness is essentially the pparency of government behavior, the need to build a sunny government and responsible government, and also the need for administration according to law and prevention of financial risks.

We often say that financial revenue is "for the sake of the people and for the people". How can the masses understand and supervise the society? Improving pparency is the most effective way.

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At present, P has achieved remarkable results in promoting public budget and final accounts. The next step is to establish a pparent budget system, improve the overall budget, enhance the integrity of the budget, and promote the co-ordination between the general public budget, the state capital budget and the government fund budget; further refine the contents of the government budget and final accounts, and expand the scope and contents of the public budget and final accounts.

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P: Q: since the pilot of local government bonds has been launched, what is the next direction to regulate the management of local debt? < /p >

Answer: P: the pilot of local government bonds will continue to expand, and at the same time, two basic tasks should be done.

First, the implementation of accrual based comprehensive financial reporting system of the government, that is, the government's "balance sheet", to open the government to the public; two, establish and improve the accountability mechanism, explore the establishment of a local government credit rating system, forcing the government to cherish its credibility and consciously regulate borrowing behavior.

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At present, the risk of government debt in China is generally controllable, but there are still some risks in some places. It is an important task to comprehensively regulate the debt management of local governments at present. P

The general requirement of reform is to combine dredging and blocking, open channels and block channels, and speed up the establishment of a standardized and reasonable local government debt management and risk early warning mechanism.

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< p > Q: what are the considerations for deepening the reform in cleaning up and standardizing preferential tax policies? < /p >

Answer: P: our current preferential tax policies, especially the regional preferential policies, have been implemented by about 50 regional preferential tax policies, covering almost all provinces, autonomous regions and municipalities throughout the country.

There are also some local governments and tax departments that are not strict in law enforcement or introduce "local policies". They can reduce tax revenue in disguised form by way of tax return, and erode tax bases, pfer profits, and create tax "depression", which is not conducive to achieving structural optimization and social equity, affecting fair competition and building a unified market environment, and not meeting the requirements of establishing a modern financial system.

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Except for special tax laws and regulations, drafting other laws, regulations, development plans and regional policies in the future can not break through the unified fiscal and taxation system of the state and stipulate preferential tax policies; without the approval of the State Council, the financial preferential policies for enterprises can not be provided for by P.

All kinds of preferential tax policies should be cleared up, all laws and regulations violating laws and regulations will be suspended. There is no law and regulations that are obstacles and worthy of promotion. They will be implemented nationwide as soon as possible.

We should establish a mechanism for filing, reviewing and evaluating tax preferences, strengthening accountability and punishing illegal activities.

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< p > < strong > six major taxes lead tax reform < /strong > /p >

< p >: what is the main task of the next tax reform? < /p >

< p > answer: the goal of improving the tax system is to establish a tax system that is conducive to scientific development, social equity and market unification. The reform focuses on six major categories of taxes, including value-added tax, consumption tax, resource tax, environmental protection tax, real estate tax and personal income tax.

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< p > the goal of VAT reform is to establish a standardized consumption value-added tax system according to the principle of tax neutrality.

The next step is to gradually expand the scope of camp reform to various fields such as life service industry, construction industry, real estate industry, and financial industry. In 12th Five-Year, the target of "business pformation and increase" has been completely completed, and the business tax system has been abolished accordingly, and the VAT legislation has been completed in good time.

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< p > consummate the tax system.

We should adjust the scope of levy, optimize the structure of tax rate, improve the collection link, and enhance the adjustment function of consumption tax.

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< p > speeding up the reform of coal resources tax.

We should promote the reform of the resource tax ad valorem and gradually expand the resource tax to natural ecological spaces such as streams, forests, grasslands and tidal flats.

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< p > establish environmental protection tax system.

In accordance with the principles of focusing on regulation, clearing taxes, levying taxes, gradual and orderly progress, reasonable burdens and facilitating collection and management, the existing pollution charges should be changed to environmental protection taxes, so as to further play the role of Taxation in promoting the protection of the ecological environment.

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< p > speeding up the legislation of real estate tax and promoting reform in a timely manner. The Standing Committee of the NPC takes the lead and strengthens the investigation and study.

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< p > explore and gradually establish a personal income tax system that combines comprehensive and taxonomy, and pay close attention to the revision of the law of tax collection and management.

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< p > < strong > clarify the responsibilities of central and local governments and responsibilities of expenditure < /strong > /p >

< p > Q: deepen the reform of fiscal and taxation system, adjust the financial relationship between the central and local governments, and establish a system that suits the responsibilities of the authorities and expenditures. < /p >

P: answer: Intergovernmental division of powers is an important institutional arrangement for handling relations between central and local governments.

Judging from the division of the central and local incomes, maintaining the overall stability of the existing central and local financial structure is the prerequisite for a reasonable division of central and local revenues.

At present, the centralization degree of our central finance is not high. The proportion of central government revenue in Britain, France, Italy, Australia and other countries is over 70%, and that in the United States is also around 65% in the regular year.

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To further rationalize the division of income between central and local governments, it is mainly to maintain the central and local income structure in general, and to rationally adjust the division of income between the central and local governments, and to follow the principles of fairness, convenience and efficiency, and to take into account the attributes and functions of tax categories. The tax categories with large fluctuation in income, strong redistribution, uneven tax base distribution, and large tax base mobility are classified as central taxes or more central ones. The tax categories with relatively sufficient local information, larger impact on local resource allocation and relatively stable tax base are classified as land tax or local proportions, or more. The tax revenue of the central and local governments should be divided into several categories. The tax revenue of the central and local governments should be divided into more or less proportions. The tax category with a relatively stable local tax base and a relatively stable tax base shall be classified as the "land tax" or the "local" proportion of the tax revenue. The tax rate of the central and local governments should be more or less proportional to the proportion of the local tax revenue. The tax revenue of the central and local governments will be divided into a certain proportion. The tax revenue of the central and local governments should be more or less divided into a proportion of the land tax. The tax revenue will be divided into land tax and local proportions.

After the adjustment of income division, the financial gap formed by the local government is solved by the central government through tax return.

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< p > in addition, we should rationally divide the responsibilities and responsibilities between governments at all levels. We should give full consideration to the scope of public affairs, the complexity and asymmetry of information, and the autonomy and enthusiasm of local governments.

According to this principle, we should concentrate on matters of national defense, diplomacy, national security and national unity, < a href= "http://www.91se91.com/news/index_s.asp" > market < /a > rules and management to the central government, reduce entrusted affairs, improve the level and efficiency of public service through unified management, define regional public services as local powers, and make clear the central government and local authorities.

On the basis of clear responsibilities, we should further clarify the responsibilities of the central and local governments.

The central authorities can use the pfer payment mechanism to entrust local responsibilities to some of the responsibilities.

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