三、深化財(cái)稅改革,加強(qiáng)科學(xué)管理,努力完成2013年預(yù)算 | III. Deepening Fiscal and Tax Reforms and Making Management More Scientific to Successfully Implement the 2013 Budgets |
(一)抓好政策落實(shí),厲行勤儉節(jié)約。 | 1. Implementing Policies and Finding Savings |
落實(shí)好積極財(cái)政政策的各項(xiàng)措施,促進(jìn)經(jīng)濟(jì)穩(wěn)定增長(zhǎng),推動(dòng)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變。密切跟蹤分析政策實(shí)施效果,并根據(jù)經(jīng)濟(jì)運(yùn)行態(tài)勢(shì),增強(qiáng)政策的針對(duì)性、靈活性和前瞻性。實(shí)施好各項(xiàng)稅費(fèi)減免政策,減輕企業(yè)和居民負(fù)擔(dān)。突出重點(diǎn)、控制一般,把財(cái)政資金用在刀刃上,保障好農(nóng)業(yè)、教育、醫(yī)療衛(wèi)生、社會(huì)保障、就業(yè)、保障性安居工程、公共文化等重點(diǎn)支出需要,切實(shí)保障和改善民生。認(rèn)真貫徹中央關(guān)于改進(jìn)工作作風(fēng)、密切聯(lián)系群眾“八項(xiàng)規(guī)定”的要求,厲行勤儉節(jié)約、防止鋪張浪費(fèi)。牢固樹立“過緊日子”的思想,嚴(yán)格控制一般性支出和“三公經(jīng)費(fèi)”,加強(qiáng)會(huì)議費(fèi)、差旅費(fèi)和車輛管理,嚴(yán)格控制修建裝修辦公樓等樓堂館所,進(jìn)一步清理規(guī)范慶典、研討會(huì)、論壇等活動(dòng),努力降低行政成本。 | We will carry out all measures for implementing the proactive fiscal policy to promote steady economic growth, economic structural adjustments, and a shift in the economic growth model. We will closely follow and analyze policy outcomes and strive to make policies more targeted, flexible, and forward-looking based on the economic situation. We will implement all tax and fee reduction and exemption policies to reduce the burden on enterprises and individuals. We will give high priority to spending in key areas, limit regular expenditure, and spend money where it can be used most efficiently. We will ensure funding for key areas such as agriculture, education, medical and health care, social security, employment, government-subsidized housing, and public culture and work hard to maintain and improve the quality of people's lives. We will faithfully comply with the Party Central Committee's eight-point regulations on improving the conduct of the Party and maintaining close ties with the people, economize in every area, and prevent extravagance and waste. We will tighten our belts; strictly limit regular expenditure and spending on official overseas trips, official vehicles, and official hospitality; tighten control over official cars and spending on meetings and business trips; restrict the construction and remodeling of office buildings and other facilities; further streamline and regulate celebrations, symposiums, forums, and other activities; and strive to reduce administrative costs. |
(二)深化財(cái)稅改革,完善體制機(jī)制。 | 2. Deepening Fiscal and Tax Reforms and Improving Systems and Mechanisms |
加快健全中央和地方財(cái)力與事權(quán)相匹配的財(cái)政體制,促進(jìn)基本公共服務(wù)均等化和主體功能區(qū)建設(shè)。合理界定中央與地方的事權(quán)和支出責(zé)任,結(jié)合營(yíng)改增進(jìn)程研究調(diào)整中央和地方的收入劃分。優(yōu)化轉(zhuǎn)移支付結(jié)構(gòu),減少專項(xiàng)轉(zhuǎn)移支付,完善轉(zhuǎn)移支付制度,進(jìn)一步提高轉(zhuǎn)移支付資金使用效益。健全縣級(jí)基本財(cái)力保障機(jī)制,加強(qiáng)縣級(jí)政府提供基本公共服務(wù)財(cái)力保障。完善預(yù)算收支管理制度,進(jìn)一步增強(qiáng)預(yù)算的完整性、透明度和有效性。健全政府預(yù)算體系,實(shí)行全口徑預(yù)算管理,繼續(xù)完善政府性基金預(yù)算制度,健全國(guó)有資本經(jīng)營(yíng)預(yù)算制度并進(jìn)一步增加用于社保等民生方面的支出,推進(jìn)社會(huì)保險(xiǎn)基金預(yù)算管理制度化、規(guī)范化。加快建立公共資源出讓收益合理共享機(jī)制。健全預(yù)決算公開機(jī)制,規(guī)范公開內(nèi)容和程序。積極推行預(yù)算績(jī)效管理制度,逐步建立全過程預(yù)算績(jī)效管理機(jī)制。推進(jìn)稅收制度改革,促進(jìn)形成有利于結(jié)構(gòu)優(yōu)化、社會(huì)公平的稅收制度。擴(kuò)大營(yíng)改增試點(diǎn)范圍,抓緊研究在交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開展全國(guó)試點(diǎn)的方案,進(jìn)一步優(yōu)化增值稅制度。推進(jìn)資源稅改革,擴(kuò)大資源稅從價(jià)計(jì)征范圍。完善消費(fèi)稅制度,研究將部分過度消耗資源、污染環(huán)境的產(chǎn)品納入征稅范圍。積極構(gòu)建地方稅體系。同時(shí),積極發(fā)揮財(cái)稅政策在調(diào)節(jié)收入分配中的作用,支持國(guó)有企業(yè)、金融、價(jià)格、投融資體制、事業(yè)單位改革,促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制不斷完善,激發(fā)經(jīng)濟(jì)社會(huì)發(fā)展內(nèi)在活力和動(dòng)力。 | We will move faster to improve the fiscal system to ensure that the financial resources of central and local governments are commensurate with their respective powers. We will make basic public services equally accessible to all and promote the development of functional zones. We will properly define the powers and spending responsibilities of central and local governments, and find a better way to distribute revenue between them as we replace business tax with VAT. We will improve the transfer payment structure to reduce special transfer payments and optimize the transfer payment system to ensure funds are used more efficiently. We will refine the mechanism for guaranteeing basic funding at the county level and provide more funds for county-level governments to deliver basic public services. We will enhance the system for managing budgetary revenue and expenditure and make budgets more complete, transparent, and effective. We will refine the government budget system, bring all government receipts and expenditures under budgetary management, continue to improve the budget system for government-managed funds, optimize the budget system for state capital operations and further increase spending from their revenue on social security and other areas related to improving people's lives, and work to establish an institutional framework and a set of standards for the budget management of social insurance funds. We will accelerate the establishment of a mechanism for sharing the proceeds from the transfer of public resources. We will improve the mechanism for releasing government budgets and final accounts and standardize which items should be disclosed and how to do so. We will work hard to introduce a performance-based budget management system and establish in due course a mechanism for applying it throughout the course of budget work. We will reform the tax system to make it more conducive to promoting structural improvements and social fairness. We will expand the pilot project to replace business tax with VAT to more areas, quickly work out a plan to carry out the project in the transportation industry and some modern service industries across the country, and further improve the VAT system. We will reform resource taxes and levy price-based taxes on more resources, refine the excise tax system and consider how to levy excise tax on products that consume excessively high levels of resources or are highly polluting, and work to establish a local tax system. In addition, we will make full use of the role fiscal and tax policies play in adjusting income distribution; support the reform of state-owned enterprises and public institutions as well as the banking, pricing, investment and financing systems; help to steadily improve the socialist market economy; and stimulate the internal vitality and driving force of economic and social development. |
(三)強(qiáng)化財(cái)政管理,提高預(yù)算績(jī)效。 | 3. Strengthening Fiscal Management and Improving Budget Performance |
加強(qiáng)財(cái)政法制建設(shè),積極配合做好預(yù)算法修訂工作,及時(shí)修訂預(yù)算法實(shí)施條例,推進(jìn)環(huán)境保護(hù)稅法、政府采購(gòu)法實(shí)施條例等財(cái)稅法規(guī)立法工作。細(xì)化預(yù)算編制,提高年初預(yù)算到位率,進(jìn)一步增強(qiáng)預(yù)算編制的科學(xué)性。強(qiáng)化基本支出管理,推動(dòng)項(xiàng)目滾動(dòng)預(yù)算編制,加強(qiáng)行政事業(yè)單位資產(chǎn)配置預(yù)算管理。依法加強(qiáng)稅收和非稅收入征管,抓好預(yù)算支出執(zhí)行管理,增強(qiáng)預(yù)算支出的及時(shí)性、均衡性、有效性和安全性。完善國(guó)庫單一賬戶體系,規(guī)范財(cái)政專戶管理。推進(jìn)預(yù)算績(jī)效管理,加強(qiáng)重大民生支出項(xiàng)目績(jī)效評(píng)價(jià),提高財(cái)政資金使用效益。強(qiáng)化財(cái)政管理基礎(chǔ)工作和基層建設(shè)。施行事業(yè)單位會(huì)計(jì)準(zhǔn)則和制度。進(jìn)一步加強(qiáng)地方政府性債務(wù)管理,堅(jiān)決制止一些地方違法違規(guī)融資和擔(dān)保承諾行為,逐步將地方政府債務(wù)收支分類納入預(yù)算管理,建立地方政府性債務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制。加強(qiáng)監(jiān)督檢查,保障中央重大決策部署和重大財(cái)稅政策有效落實(shí),建設(shè)穩(wěn)固、可持續(xù)的國(guó)家財(cái)政。自覺接受全國(guó)人大的監(jiān)督,虛心聽取全國(guó)政協(xié)的意見和建議,進(jìn)一步提高財(cái)政管理水平。 | We will strengthen the legal framework for managing public finances. We will cooperate on revising the Budget Law, revise the regulations on enforcing it accordingly in a timely manner, and promote the formulation of fiscal and tax regulations such as a law on the environmental protection tax and the regulations on enforcing the Government Procurement Law. We will make budgets more detailed and scientific, and increase the funds available at the start of the year for budgetary items. We will bolster management of basic expenditures, promote compilation of itemized rolling budgets, and strengthen budget management of state-owned assets allocated by administrative agencies and institutions. We will strengthen the collection and administration of tax and non-tax revenue in accordance with the law, effectively manage the implementation of budgetary expenditures, and make their implementation more timely, balanced, effective, and secure. We will refine the single treasury account system and standardize the management of special fiscal accounts. We will promote performance-based management of budgets, strengthen evaluations of the performance of major expenditures on improving the quality of people's lives, and use government funds more efficiently. We will improve basic work on fiscal management and its development at the primary level. We will implement accounting norms and systems for public institutions. We will strengthen the management of local government debts; resolutely stop some localities securing financing or guaranteeing the payment of debts in violation of the law and regulations; place in due course revenue and expenditure of local government debts under budgetary management based on type; and establish a mechanism to warn when local government debts get too large. We will strengthen oversight and inspections to ensure that the major decisions, plans, and fiscal and tax policies of the central leadership are effectively implemented, and put China on a firmer and more sustainable fiscal course. We shall willingly accept the oversight of the NPC and listen to comments and suggestions from the CPPCC National Committee with an open mind in order to better manage public finances. |
各位代表,完成2013年預(yù)算意義重大。我們要在以習(xí)近平同志為總書記的黨中央領(lǐng)導(dǎo)下,堅(jiān)持以鄧小平理論、“三個(gè)代表”重要思想、科學(xué)發(fā)展觀為指導(dǎo),開拓進(jìn)取,扎實(shí)工作,不斷推進(jìn)財(cái)政發(fā)展改革,為實(shí)現(xiàn)2013年經(jīng)濟(jì)社會(huì)發(fā)展目標(biāo)、奪取全面建成小康社會(huì)新勝利作出積極貢獻(xiàn)! |
Fellow Deputies, Successfully implementing the 2013 budgets is of great significance. Under the leadership of the Party Central Committee with Comrade Xi Jinping as General Secretary, we need to follow the guidance of Deng Xiaoping Theory, the important thought of Three Represents, and the Scientific Outlook on Development; work diligently and forge ahead; steadily promote fiscal development and reform; and make positive contributions to attaining the objectives for economic and social development in 2013 and achieving new victories in establishing a moderately prosperous society in all respects. |
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