受国务院委托，财政部部长蓝佛安24日向十四届全国人大常委会第十六次会议作2024年中央决算的报告。根据 报告，2024年，财政改革发展各项工作取得新进展，中央决算情况总体较好。 新华社北京6月24日电 题：决算情况总体较好 加力实施财政政策——聚焦2024年中央决算报告 来源：新华社 责编：李丹 校对：冉燕青 版权声明 报告显示，2024年，中央一般公共预算收入100462.06亿元，为预算的98.1%，加上调入和结转资金，收入总量 为108844.06亿元。中央一般公共预算支出141055.9亿元，完成预算的97.9%，加上补充中央预算稳定调节基 金，支出总量为142244.06亿元。 增加6万亿元地方政府债务限额置换存量隐性债务，总额一次报批、分配一次到位、分年安排实施，其中2024 年2万亿元置换额度已全部发行、基本置换完毕；安排并发行1万亿元超长期特别国债，制定资金监管暂行办 法，推进"两重"项目建设和"两新"政策实施；提高国家奖助学金资助标准并扩大政策覆盖面，上调国家助学贷 款额度、调减贷款利率，惠及学生3400多万人次；进一步增加科技投入，中央财政本级科技支出增长 7.4%……报告里的一组数据彰显 ...

新华社北京6月24日电 题：决算情况总体较好 加力实施财政政策——聚焦2024年中央决算报告 新华社记者申铖 受国务院委托，财政部部长蓝佛安24日向十四届全国人大常委会第十六次会议作2024年中央决算的报 告。根据报告，2024年，财政改革发展各项工作取得新进展，中央决算情况总体较好。 报告显示，2024年，中央一般公共预算收入100462.06亿元，为预算的98.1%，加上调入和结转资金，收 入总量为108844.06亿元。中央一般公共预算支出141055.9亿元，完成预算的97.9%，加上补充中央预算 稳定调节基金，支出总量为142244.06亿元。 增加6万亿元地方政府债务限额置换存量隐性债务，总额一次报批、分配一次到位、分年安排实施，其 中2024年2万亿元置换额度已全部发行、基本置换完毕；安排并发行1万亿元超长期特别国债，制定资金 监管暂行办法，推进"两重"项目建设和"两新"政策实施；提高国家奖助学金资助标准并扩大政策覆盖 面，上调国家助学贷款额度、调减贷款利率，惠及学生3400多万人次；进一步增加科技投入，中央财政 本级科技支出增长7.4%……报告里的一组数据彰显去年财政政策有力有效。 "2024 ...

Group 1 - The core viewpoint of the report emphasizes the need to deepen economic reforms in key areas and accelerate the implementation of significant reform measures [1] Group 2 - The report suggests advancing fiscal and tax system reforms, including the promotion of zero-based budgeting to break the "base" mindset and rigid spending patterns [1] - It recommends improving the transfer payment evaluation and adjustment mechanism and gradually expanding the scope of state-owned capital management budget preparation to enhance distribution accuracy [1] Group 3 - The report calls for the optimization of state-owned enterprise governance systems, urging state-owned enterprises to focus on their main businesses and accelerate the establishment of evaluation systems for fulfilling strategic missions [1] - It highlights the need to refine and strictly implement the "three major and one large" decision-making and execution mechanisms, with a focus on accountability for serious consequences resulting from violations [1]

Group 1 - The core viewpoint emphasizes the need to combine an effective market with a proactive government to build a high-efficiency, standardized, fair competition, and fully open national unified market [1] - Suggestions include improving long-term mechanisms to encourage and guide private economic organizations to participate in national technological breakthroughs [1] - Recommendations focus on enhancing the transformation mechanism of scientific and technological achievements to promote the integration of technology and economy, accelerating the formation of new productive forces [1] Group 2 - There is a call to address urgent issues in the livelihood sector to expand domestic demand, promoting high-quality development through "investment in people" [1] - Proposals include deepening fiscal and tax system reforms to establish a clear responsibility and authority framework, coordinating financial resources, and achieving regional balance in central and local fiscal relations [1]

Group 1 - The training session for county-level finance directors in Shanxi Province aims to enhance fiscal management capabilities and address various financial issues [1][2] - Key topics discussed include fiscal scientific management, tax system reform, government debt risk prevention, and the importance of adhering to central regulations [1] - The training involves nearly 300 participants, including finance department heads from various counties and cities, and features policy interpretation and case studies [2] Group 2 - The training is structured in two phases: fiscal scientific management and special rectification of basic fiscal management work [2] - The session emphasizes the need for participants to engage in discussions and exchanges to clarify policies and identify problems [1][2] - The training aims to support high-quality development at the county level by improving fiscal management practices [1]

Core Viewpoint - The release of the "Opinions" document aims to enhance social welfare and improve people's livelihoods, thereby unlocking the endogenous potential of the economy and society [2][6]. Group 1: Social Welfare and Economic Stability - The "Opinions" emphasize the importance of increasing social welfare spending and improving social security benefits to stabilize social structures and encourage consumption, addressing the issue of insufficient effective demand in the economy [2][3]. - The focus on social welfare is expected to provide long-term endogenous momentum for economic growth by optimizing expenditure structures [2][6]. Group 2: Reform and Policy Implementation - The "Opinions" serve as a declaration for deepening reforms across various fields, necessitating a systematic transformation to address funding sources and inefficient fiscal expenditures [3][5]. - The implementation of social security measures, such as nationwide pension insurance coordination, aims to benefit over 300 million elderly individuals and enhance social security coverage [3][4]. Group 3: Public Service and Resource Allocation - To promote equal access to basic public services, it is essential to optimize existing service standards and establish clear fiscal responsibilities between central and local governments [4][6]. - The document highlights the need for a balanced approach to ensure that the supply and demand for basic public services, such as education and healthcare, are met without raising costs excessively [4][5]. Group 4: Financial and Market Reforms - The document calls for comprehensive reforms in public finance and state-owned enterprises to transform state capital into a support resource for public services, addressing funding shortages in social welfare [5][6]. - Accelerating fiscal reforms, including zero-based budgeting, is crucial to prioritize public welfare spending and improve the efficiency of limited fiscal resources [6].

Group 1 - The Ministry of Finance announced the legislative work plan for 2025, which includes the implementation of the Value-Added Tax (VAT) Law, modifications to the Budget Law, and revisions to the Asset Evaluation Law [1][2][3] - The VAT Law, which is set to take effect on January 1, 2026, will elevate the VAT from a temporary regulation to a formal law, maintaining the overall stability of the VAT system and tax burden [1] - The implementation regulations for the VAT Law are urgent to ensure its smooth execution, with the State Administration of Taxation indicating plans to expedite these regulations this year [1] Group 2 - The Budget Law is proposed for revision, but the likelihood of this occurring this year is low as it was not explicitly mentioned in the legislative plans [2] - The focus of the Budget Law revision will be on enhancing budget management, integrating fiscal resources, and improving transparency in fiscal operations [2] - The Asset Evaluation Law, originally implemented in 2016, is due for revision to address issues arising from economic development and regulatory changes, with the Ministry of Finance working on this [3] Group 3 - The legislative work plan also includes proposals for reviewing drafts of the Telecommunications Law, Consumption Tax Law, and amendments to the Tax Collection Management Law [4] - The National People's Congress plans to review projects including the Consumption Tax Law and modifications to the Certified Public Accountant Law [4]

财政部推进制定增值税法实施条例，修改预算法等。 6月6日，财政部公布2025年度立法工作安排，其中明确推进增值税法实施条例（制定）、预算法（修 改）、资产评估法（修改）、财政违法行为处罚处分条例（修改）等法律、行政法规起草工作。 增值税是中国第一大税种，去年底全国人大常委会通过了《中华人民共和国增值税法》，自2026年1月1 日起施行。增值税从现行的国务院暂行条例上升为法律，总体上保持增值税税制基本稳定、税负水平总 体不变，但也结合相关改革对制度进一步完善，规范增值税的征收和缴纳。 而为了让明年增值税法真正落地，增值税法实施条例制定迫在眉睫，今年国务院立法工作计划中明确要 预备制定增值税法实施条例。 同时，财政部积极配合做好列入十四届全国人大常委会立法规划、全国人大常委会和国务院2025年度立 法工作计划的项目的立法工作。 预算是财政的核心，此次财政部提出在今年修改预算法，而上一次预算法修订是在2018年底。不过今年 国务院立法工作计划和全国人大常委会立法工作计划都没有明确提及预算法修订，因此今年审议修订预 算法可能性极小。 尽管预算法修订内容官方尚未公开，但党的二十届三中全会部署深化财税体制改革中，三大任务 ...

Core Viewpoint - The construction of a unified national market is essential for strengthening domestic circulation and better integrating international circulation, with significant progress made at both national and local levels through policy improvements and practical measures [4][5][6]. Group 1: Achievements in Building a Unified National Market - A series of detailed policies have been introduced to provide actionable measures for the construction of a unified national market, including the issuance of the "Opinions on Accelerating the Construction of a Unified National Market" in March 2022 and the "Guidelines for the Construction of a Unified National Market (Trial)" set to be released by the end of 2024 [5]. - Key areas such as market access, fair competition, and investment promotion have seen continuous policy enhancements, including a reduction in the number of items in the "Negative List for Market Access (2025 Edition)" from 117 to 106, indicating a further relaxation of market access restrictions [5][6]. - Actions have been taken to eliminate market access barriers, with the establishment of a complete work loop for collecting, verifying, rectifying, and reporting issues related to improper interventions in the construction of a unified national market [6]. Group 2: Local Level Implementation - Local governments have improved regulations and foundational systems, such as the implementation of the "Zhejiang Province Fair Competition Review Measures" in April 2024, which is the first provincial-level regulation of its kind in the country [7]. - Regions have actively cleaned up policies that contradict the spirit of unified market construction, leading to the repeal and revision of several measures that hinder fair competition [7]. - Efforts to create a favorable business environment have been exemplified by Zhejiang's introduction of a monitoring index system for the business environment, which includes 300 specific indicators to reduce administrative intervention [7]. Group 3: Future Directions and Reforms - To address the complexities of economic circulation and local protectionism, reforms are needed to dismantle systemic barriers and enhance cooperation between central and local governments [9][10]. - Key reforms include optimizing the fiscal and tax system to reduce local protectionism, improving statistical accounting systems, and enhancing the evaluation and assessment of government performance [10]. - Local mechanisms should be innovated to facilitate regional economic integration, including the establishment of unified management mechanisms for land use and shared human resources [12].

Table_First|Table_Summary 华福证券 固定收益专题 2025 年 5 月 12 日 【华福固收】财税视角看县域经济 投资要点： 24 年县域社会消费增速高于全国，比重也有近三成，对全国的消 费拉动作用明显。县域消费更加具备活力，与城镇化、区域财力适当 下沉、区域内体制内职工就业与工资的相对稳定、网络普及消费观念 改变（个性化、悦己型）、供给端日益丰富和完善（包含电商下沉、 "最后一公里"的完善、《县域商业三年行动计划（2023—2025 年）》 政策）、大城市年轻人口回流、生育政策的改善、县域旅游热度提升等 密切相关。 政策端，如 23 年印发的《县域商业三年行动计划（2023—2025 年）》明确，到 2025 年，在全国打造 500 个左右的县域商业"领跑 县"，建设改造一批县级物流配送中心、乡镇商贸中心（大中型超市、 集贸市场）和农村新型便民商店。 观察近年各县及县级市税收及增速，近四年复合增速较高的县域 包括巴里坤哈萨克自治县、房县、枝江市、沙雅县、蒲县、西乌珠穆 沁旗、宜都市、达拉特旗、习水县、汾阳市、舞阳县、山阴县、应城 市、景宁畲族自治县、临颍县、中阳县等，税收增速高的县 ...