Core Viewpoint - The report outlines five key fiscal priorities for 2024, emphasizing the need for proactive fiscal policies to stabilize the economy and support employment, businesses, and market expectations [1][2]. Group 1: Fiscal Policy Implementation - The government plans to accelerate the issuance and utilization of ultra-long special bonds and special bonds to enhance fiscal support for economic recovery [1][2]. - In the first five months of the year, the issuance of national bonds reached 6.29 trillion yuan, a year-on-year increase of 38.5%, while local government bonds increased by 36.6% to 1.98 trillion yuan [2]. - The report indicates that 2.24 trillion yuan of new special bonds are still pending issuance for the year, with expectations for completion in the first three quarters [3]. Group 2: Social Welfare and Employment Support - The report emphasizes a strong focus on social welfare, with significant allocations for social security, education, and healthcare, amounting to approximately 2 trillion yuan, 1.7 trillion yuan, and 900 billion yuan respectively in the first five months [3]. - The government aims to enhance employment support and improve living standards through targeted subsidies and a robust social assistance system [3]. Group 3: Debt Management and Risk Prevention - The report highlights the importance of managing local debt risks and ensuring the "three guarantees" (basic livelihood, wages, and operational stability) are met [5][6]. - In the first five months, local governments issued 1.63 trillion yuan in refinancing bonds to replace hidden debts, achieving 81.5% of the annual target [6]. - The report calls for ongoing reforms in fiscal management and debt replacement strategies to enhance governance efficiency [6][7]. Group 4: Economic Development and Quality Improvement - The report stresses the need to improve development quality by supporting education and technology, and by utilizing special funds and tax incentives to foster traditional and emerging industries [7]. - It also emphasizes the importance of rural revitalization and new urbanization efforts to promote regional coordination and urban-rural integration [7].

Group 1 - Economic system reform is viewed as a driving force for achieving Chinese-style modernization and ensuring high-quality development [1] - The importance of enhancing fair competition and improving the market-oriented system is emphasized, with suggestions for strengthening competition enforcement and compliance guidance [1] - The need for a unified national market that promotes effective market and government interaction is highlighted [1] Group 2 - Suggestions for improving the technology transfer mechanism include establishing a unified national technology transfer system and exploring customized R&D services [2] - The relationship between central and local finances is identified as a key area for tax system reform, with recommendations for adjusting fiscal responsibilities and enhancing transfer payments to weaker regions [2] - The cultivation of future industries is seen as essential for reshaping global competition, with proposals for innovative financing models to support technological innovation [2] Group 3 - Recommendations for agricultural technology reform include establishing a unified agricultural technology service platform and promoting a service model that connects farmers with experts [3] - The importance of improving employment opportunities for college graduates is stressed, with suggestions for better resource allocation from state-owned enterprises and adjustments to educational programs [3] - Strategies for stabilizing foreign trade and investment include focusing on high-end services and establishing overseas business service centers [3]

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 ...