央地财政关系改革

Search documents
决胜“十四五” 打好收官战|持续深化改革 加快建立现代财税体制
Xin Hua She· 2025-08-09 02:48
Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of deepening the budget system reform, breaking the rigid pattern of "base + growth" and optimizing fiscal expenditure structure [2] - The government has arranged special long-term bonds totaling 300 billion yuan to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for modernizing the national governance system and governance capabilities [2][3] Group 2: Tax System Reform - The personal income tax reform is a major achievement in tax system reform, with 119 million taxpayers benefiting from special deductions, resulting in a 156.5% increase in tax reduction amounts from 116 billion yuan in 2020 to nearly 300 billion yuan this year [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating tax revenue of 2.5 trillion yuan from environmental protection and resource taxes from 2021 to June this year [5][6] - The legal framework for the tax system has been enhanced, with 14 out of 18 existing tax types now having dedicated laws, improving tax collection efficiency and adapting to new economic developments [6] Group 3: Central-Local Fiscal Relationship - The reform plan for dividing fiscal responsibilities in the field of intellectual property will be implemented on January 1, 2024, clarifying responsibilities across seven areas [7] - The reform of the transfer payment system is deepening, establishing mechanisms to promote high-quality development and enhance budget performance constraints [7] - The reform of the fiscal system below the provincial level is making substantial progress, aiming for a more reasonable allocation of responsibilities and a more balanced distribution of financial resources [7]
决胜“十四五” 打好收官战|持续深化改革 加快建立现代财税体制
Xin Hua She· 2025-08-08 14:22
Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of deepening the budget system reform, breaking the traditional "base + growth" budgeting model to optimize fiscal expenditure structure [2] - The government has allocated 300 billion yuan in special bonds to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for advancing the modernization of the national governance system [2][3] Group 2: Tax System Reform - The personal income tax reform is a notable achievement in tax system reform, with 119 million individuals benefiting from special deductions in 2024, a 55% increase since 2020, leading to a reduction in tax payments from 116 billion yuan to nearly 300 billion yuan [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating 2.5 trillion yuan in tax revenue from environmental protection and resource taxes from 2021 to June this year [5] - The tax legal system has been enhanced, with 14 out of 18 current tax types having established legal frameworks, covering most tax revenues [5] Group 3: Central-Local Fiscal Relationship - The reform plan for the division of fiscal responsibilities in the intellectual property sector will be implemented on January 1, 2024, clarifying responsibilities across seven areas [7] - The reform of transfer payment systems is ongoing, establishing mechanisms to promote high-quality development and enhance budget performance constraints [7] - The reform of the fiscal system below the provincial level has made substantial progress, aiming for a more reasonable allocation of responsibilities and a more balanced distribution of financial resources [7]
刘尚希:如何实现投资与消费的相互促进? | 宏观经济
清华金融评论· 2025-06-01 13:57
Core Viewpoint - The article emphasizes the interdependent relationship between investment and consumption, arguing that effective fiscal policy should focus on both aspects to stimulate economic growth and meet human needs [4][7][10]. Group 1: Investment and Consumption Dynamics - Investment and consumption are two sides of the same coin, and both are essential for expanding total demand [5][7]. - Government spending should prioritize the expansion of total demand, with a balanced focus on both investment and consumption [5][7]. - The current economic environment shows weak private investment growth, while government spending is more focused on investment rather than consumption [5][7]. Group 2: The Role of Government Spending - Government spending has become increasingly recognized as an endogenous factor in the economy, playing a crucial role in macroeconomic regulation [8]. - The effectiveness of government spending is hindered by issues such as mismatched flows, idle funds, and uncertainty in spending responsibilities [8]. - The article highlights the need for a structural reform in fiscal policy to enhance the effectiveness of government spending [3][15]. Group 3: Human-Centric Logic - The article advocates for a shift from a material-based logic to a human-centric logic in economic development and fiscal policy [10][12]. - Government investment and consumption should be designed around human needs, particularly focusing on the demands of different regional groups [10][12]. - The need for social mobility and equity is emphasized, particularly in addressing the urban-rural divide and facilitating the transition of rural populations to urban settings [11][13]. Group 4: Central-Local Fiscal Relations - The article discusses the significant reliance on local government finances for macroeconomic regulation, highlighting the imbalances in central-local fiscal relations [14][15]. - Local government spending accounts for a substantial portion of total government expenditure, which affects the overall effectiveness of fiscal policy [15]. - The need for reform in central-local fiscal relations is deemed urgent to enhance the coordination between investment and consumption [15].