“十五五”规划纲要部署18项财税改革任务

Core Viewpoint - The "14th Five-Year Plan" outlines clear fiscal reform tasks, emphasizing the need to deepen the fiscal and tax system reforms, enhance fiscal sustainability, and improve fiscal management [3]. Group 1: Budget System Improvement - The plan includes five major tasks to strengthen the budget system, focusing on macro guidance for budget preparation and fiscal policy, ensuring financial support for major national strategies and basic livelihood [4]. - It emphasizes the need for better coordination of fiscal resources and budgets, increasing the proportion of state capital income in the budget management [4]. - The structure of fiscal expenditure will be optimized to increase the share of public service spending [5]. - Zero-based budgeting reforms will be deepened, with a focus on performance management and execution supervision [6]. - A long-term mechanism for government debt management aligned with high-quality development will be established [7]. Group 2: Tax System Improvement - The plan outlines ten tasks for optimizing the tax system, aiming to create a tax structure conducive to high-quality development and social equity [8]. - There will be an increase in the proportion of direct taxes, with improvements to the personal income tax system [9]. - Policies for VAT refunds and deductions will be refined, and the sharing ratio of shared taxes will be optimized [10]. - A tax system suitable for new business formats will be researched [11]. - The local tax system will be improved, with a focus on increasing local financial autonomy [12]. - The principle of tax legality will be fully implemented, and tax incentives will be standardized [13]. - Efforts will be made to enhance tax regulation and precision, particularly for individual income taxes [14]. - The role of special additional deductions in personal income tax will be strengthened [15]. - A capital gains tax adjustment mechanism will be explored [16]. - A green tax system will be optimized, including pilot projects for environmental protection taxes [17]. Group 3: Fiscal System Improvement - The plan mentions three key tasks for improving the fiscal system, including strengthening central authority and increasing central fiscal expenditure [18]. - The fiscal transfer payment system will be refined, optimizing its structure [19]. - The function of transfer payments will be enhanced to better address regional financial disparities [20]. Group 4: Other Relevant Fiscal Work - The plan also highlights the need for increased fiscal investment in basic research and improved tax incentive policies [21]. - It specifies that the government work report for 2026 will prioritize fiscal resource coordination and budget integration, as well as enhancing local tax systems [22].