财政部：稳妥推进财税体制改革，提高财政科学管理水平

Core Viewpoint - The report emphasizes the importance of prioritizing the "three guarantees" (basic living needs, education, and healthcare) at the grassroots level while advancing fiscal reforms and improving financial management [1] Group 1: Fiscal Reforms - The report calls for a steady advancement of fiscal and tax system reforms to enhance the scientific management of finances [1] - It highlights the need for progress in areas such as budget integration, zero-based budgeting reform, tax system reform, local tax system development, non-tax revenue management, and improving the transfer payment system [1] - There is a focus on guiding local governments to deepen fiscal management pilot programs to elevate systematic, refined, standardized, and rule-of-law levels [1] Group 2: Financial Risk Management - The report stresses the importance of better coordinating development and security while effectively preventing and mitigating fiscal risks [1] - It instructs local authorities to implement a series of incremental debt support policies and manage hidden debt replacement, financing platform reform, and accountability for illegal borrowing [1] - There is a call for strengthening the full-process management of special bonds [1] Group 3: Prioritization of "Three Guarantees" - Local governments are urged to consistently prioritize the "three guarantees" to ensure a solid foundation for grassroots financial stability [1] - The report emphasizes the need for thorough assessment and appropriate responses to various factors affecting fiscal revenue and expenditure to ensure budget balance and stable financial operations [1]