Finance And Taxation Reform Seize The Budget "Leading" Money Can Not Lie On The Account Of Snoring.

A few days ago, the State Council promulgated "deepening"

The decision to reform the system is to refine and implement relevant measures to establish a modern budget system, further improve budgetary management, and promote fiscal revenue and expenditure to be standardized and pparent.

"The new budget law has just landed, and the new step of budgetary reform has been closely followed, which fully embodies the significant reform measures in accordance with the law."

Liu Shangxi, director of the Finance Department of the Ministry of finance, said that the budget is the cornerstone of public finance, and that the reform of budget management system is the primary content of deepening fiscal and taxation reform and should be promoted first.

Seize the budget reform and make decisive progress in the next two years, which will lay a good foundation for basically deepening the reform of fiscal and taxation system in 2016.

An important content of the reform plan is to improve the government budget system, clarify the general public budget, the government fund budget, the state-owned capital operation budget and the social insurance fund budget, and establish the government budget system with clear positioning and clear division of labor, and the government's revenue and expenditure are all included in the budget management.

At the same time, we should increase the overall budget of the government funds, the budgeting of the state-owned capital budgets and the general public budgets, establish the mechanism that should be used in the budget of the government funds in the general public budgets, and increase the budgetary funds of state-owned capital into general public budgets.

"To increase the overall financial budgets among the budgets and to pfer more capital into the general public budget means that public finance funds will continue to grow, and the government can better protect the basic public services enjoyed by the people."

Professor Li Yan, director of the Government Budget Management Institute of Central University of Finance and Economics, thinks that

Li Yan explained that the budget system of our government includes four budgets, and the four budgets have different emphasis and division of labor.

Comparatively speaking, the general public budget and the social insurance fund budget mainly involve basic public services and social security, which are directly related to the vital interests of the people. The budget of the government funds is more focused on infrastructure construction and the development of key industries, and the state-owned capital operation budget is mainly used for the state-owned enterprises themselves.

To improve the government budget system, the focus of this reform is to break the interests of the departments, move the funds that are "closed" in some areas to the outside world, more tilted to the people's livelihood, and to a greater extent, achieve universal sharing.

Deepening budget management system reform, budget disclosure is the key link.

The budget is open and pparent, so that the people can understand where the money has been spent and whether the cost is reasonable.

The decision made clear the budget disclosure from three aspects: first, to expand the scope of public disclosure; in addition to secret information, all departments in the central and local governments that use financial funds should make public budget and final accounts; two, refine the public content, and gradually open the Department's budget and final accounts to basic expenditures and project expenditures, open the government budget and final accounts and departmental budget and final accounts according to the economic classification; three, standardize and improve the system of social concerns in the open process.

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The purpose of publicity is to accept social supervision and improve government work.

The reform plan emphasizes the rectification of the problems identified, giving the budget a deeper and deeper meaning, and will play a greater role in improving the efficiency of capital use and promoting the "system anti-corruption".

Li Yan said.

We must resolutely abolish the illegal and unreasonable charging fund projects, and watch the "loose hands" of the government departments.

Fiscal revenue mainly includes two parts: tax revenue and non tax revenue.

The reform plan puts forward that we should conscientiously strengthen tax collection and administration, collect taxes according to law, collect all receivables, do not accept overheads tax, and strictly manage tax reduction and exemption.

In strengthening the management of non tax revenue, we must continue to clean up and standardize administrative and public funds and government funds, and resolutely abolish illegal and unreasonable charging fund projects.

We should speed up the establishment and improvement of state-owned resources, state-owned assets paid use and revenue sharing mechanism.

We should strengthen the management of state capital gains and improve the state's participation in the profit distribution system of state-owned enterprises as owners and implement the right of state capital gains.

It is forbidden to increase revenue by means of illegal regulation, arbitrary charging and fines.

"Generally speaking, the tax revenue is relatively standardized.

But the problem of non tax revenue is more and needs further management.

Liu Shangxi believes that with the deepening of financial reform, especially the establishment of a balanced budget mechanism across the years, such as "overdue tax" and some other tax collection and management "Pro cyclical" phenomenon, will be effectively resolved from the mechanism.

However, there are still problems of non standard and opaque on non tax revenue.

Some fund projects have been collected for many years. What is the purpose of the money collected? What is the effect or a "confused account"?

To curb the "arbitrary charging" behavior, we must look at the "chaotic hands" of the government departments, and resolutely abolish illegal and unreasonable charging fund projects.

All fees for compliance with the law should be made public and accepted by the public.

Liu Shangxi stressed that strengthening the management of fiscal revenue should embody the characteristics of socialist public ownership and refine and inventory a large number of public property rights.

"Now we are more and more standardized on the management of state owned capital gains such as dividends from state-owned enterprises, but like state-owned resources such as mines, we should not be able to draw profits to anyone, but to establish mechanisms to realize the paid use of state-owned resources and assets, and to share the profits of state and enterprises."

"To strengthen fiscal revenue management, we must further clean up and standardize preferential tax policies.

There are too many preferential tax policies, many of which are vicious competition caused by local governments in order to grab tax sources.

Li Yan pointed out that some places create "tax depression" through preferential policies, attract enterprises to invest and settle, and affect the market equity. In some places, the collected taxes are returned to enterprises through various names, resulting in a false increase in financial revenue.

This reform plan proposes that it is very timely to set up a tax preference policy for filing review, regular assessment and exit mechanism, strengthen accountability and punish all kinds of illegal activities.

To raise the efficiency of the use of financial funds, money can not lie on the account "snoring".

The excessive pfer of special pfer payments and the difficulty in forming joint forces are the most serious problems at the grass-roots level.

In response to this problem, the reform plan has promulgated a number of specific measures:

Optimize the pfer payment structure, increase the scale and proportion of general pfer payment, and gradually increase the proportion of general pfer payment to 60%.

We should vigorously clean up, integrate and standardize special pfer payments, and strictly control the special pfer payment of guidance, relief and emergency cases on the basis of reasonably defining the central and local powers.

The special pfer payment in the competitive field should be screened and checked one by one. If the "small, scattered, chaotic" and the utility are not obvious, we must resolutely abolish it, and the rest needs to be retained or compressed or implemented zero growth.

- integration of special pfer payments with similar objectives, similar capital input and similar capital management methods.

We should standardize the establishment of special pfer payment projects, strictly control the scale of new projects and funds, and establish and improve the mechanism of periodic assessment and withdrawal of special pfer payments.

"A considerable part of the special pfer payment is issued by the government departments. The introduction of these measures first touches the interests of the central state organs and local government departments."

Liu Shangxi said that the excessive pfer of special pfers would not only cause "Pepper sprinkled" on the use of funds, but also that the government departments were busy with money sharing, and local and grassroots "run to the Ministry" would easily lead to power rent seeking and corruption. Special liquidation and integration of special pfer payments would not only help improve the efficiency of capital use, but also facilitate the government's decentralization and pformation of functions, and put more energy into grass-roots services and officers.

Liu Shangxi said that strengthening the management of carry over surplus funds and arousing the "sleeping" funds all the year round is also an important measure to improve the efficiency of fund utilization.

Many financial funds lie on the account "snoring", idle precipitation for many years not to use, deplorable.

This reform program has strengthened management in this area, clearly stipulates that periodic clearing of carry over surplus funds should be carried out, and funds that do not need to be used for original purposes can be used as an integral part of the economic and social development.