中央要求增加地方自主财力 有哪些动作？ | 解读“十五五”

Core Viewpoint - The central government emphasizes the need to increase local fiscal autonomy as a key focus of the new round of fiscal and tax reforms, aiming to address the growing financial imbalances at the grassroots level [1][3]. Summary by Sections Definition and Importance of Local Fiscal Autonomy - Local fiscal autonomy refers to the portion of local government finances that can be independently allocated, including shared tax revenues and local taxes [1][2]. - The core essence of increasing local fiscal autonomy is to enhance the "autonomy" of local governments in managing their finances [2]. Reasons for Increasing Local Fiscal Autonomy - The need arises from the optimization of intergovernmental revenue distribution, as local governments struggle to meet expenditure needs [3]. - Recent years have seen a decline in local fiscal revenues while mandatory expenditures continue to rise, leading to significant financial pressures on local governments [3]. Current Measures and Future Reforms - The government is pushing for reforms to increase local tax revenues, including the transfer of certain consumption tax collection responsibilities to local governments [4][7]. - The adjustment of revenue-sharing ratios between central and local governments is also being considered to enhance local fiscal autonomy [8][9]. Specific Initiatives - The recent reform in Guangdong province aims to increase fiscal resources at the municipal and county levels, addressing the financial pressures faced by local governments [6]. - The merging of various local taxes into a unified "local additional tax" is proposed to enhance local governments' ability to set tax rates according to local needs [9]. Fiscal Data and Trends - In the first ten months of this year, local government revenues were approximately 10.5 trillion yuan, with expenditures reaching about 19.1 trillion yuan, indicating a significant fiscal gap [3]. - The local government fund budget revenue saw a decline of 3.3%, while expenditures increased by 7.3%, highlighting the ongoing fiscal challenges [3]. Future Focus Areas - Key areas for future reforms include the optimization of shared tax ratios and the establishment of local additional taxes, which are expected to be focal points in enhancing local fiscal autonomy [7][8].