决胜“十四五” 打好收官战|持续深化改革 加快建立现代财税体制

Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of deepening the budget system reform, breaking the traditional "base + growth" budgeting model to optimize fiscal expenditure structure [2] - The government has allocated 300 billion yuan in special bonds to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for advancing the modernization of the national governance system [2][3] Group 2: Tax System Reform - The personal income tax reform is a notable achievement in tax system reform, with 119 million individuals benefiting from special deductions in 2024, a 55% increase since 2020, leading to a reduction in tax payments from 116 billion yuan to nearly 300 billion yuan [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating 2.5 trillion yuan in tax revenue from environmental protection and resource taxes from 2021 to June this year [5] - The tax legal system has been enhanced, with 14 out of 18 current tax types having established legal frameworks, covering most tax revenues [5] Group 3: Central-Local Fiscal Relationship - The reform plan for the division of fiscal responsibilities in the intellectual property sector will be implemented on January 1, 2024, clarifying responsibilities across seven areas [7] - The reform of transfer payment systems is ongoing, establishing mechanisms to promote high-quality development and enhance budget performance constraints [7] - The reform of the fiscal system below the provincial level has made substantial progress, aiming for a more reasonable allocation of responsibilities and a more balanced distribution of financial resources [7]