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 article emphasizes the importance of increasing local fiscal autonomy as a key focus of future fiscal reforms in China, particularly through measures such as shifting consumption tax collection to local levels and optimizing tax-sharing ratios [1][7]. Summary by Sections Local Fiscal Autonomy - Local fiscal autonomy refers to the portion of local government finances that can be independently allocated and managed, including shared taxes like VAT and local taxes such as property tax [2][3]. - The central government aims to enhance local fiscal autonomy to address the growing financial pressures faced by local governments, which struggle to meet expenditure needs due to insufficient revenue [3][4]. Recent Developments - Recent fiscal reports indicate that local governments are experiencing significant budgetary imbalances, with local public budget revenues at approximately 10.5 trillion yuan, a 2.1% increase year-on-year, while expenditures reached about 19.1 trillion yuan, a 1.2% increase [3][4]. - The central government is pushing for reforms to increase local tax revenues, particularly through the adjustment of consumption tax collection methods [4][5]. Consumption Tax Reforms - The government plans to shift certain consumption tax collections from production to retail levels, allowing local governments to retain a larger share of the revenue [5][6]. - Key consumption tax categories, such as tobacco, refined oil, alcohol, and automobiles, account for over 95% of total consumption tax revenue, making them critical for enhancing local fiscal autonomy [5][6]. Tax Sharing Optimization - The article discusses the need to optimize the sharing ratios of various taxes, suggesting that local governments should receive a higher proportion of shared taxes to improve their fiscal capacity [8][9]. - Proposed changes include adjusting the corporate income tax and personal income tax sharing ratios from a 60-40 split to a 50-50 split, which would enhance local fiscal resources [8][9]. Additional Measures - The merging of various local taxes and fees into a unified local surcharge is suggested as a way to increase local fiscal autonomy, allowing local governments to set tax rates based on their financial needs [9]. - Some provinces are also exploring reforms in state-owned assets management to boost non-tax revenue, with reports indicating significant increases in non-tax income from state resources [9].