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]

Core Viewpoint - The construction of an independent Chinese fiscal knowledge system is essential for addressing China's fiscal issues and supporting the modernization and national rejuvenation efforts, guided by Xi Jinping's economic thought [1][5][15]. Group 1: Theoretical Foundation - The independent Chinese fiscal knowledge system must integrate Marxist principles with China's specific realities and excellent traditional culture, forming its core and root [2][3]. - The system should be based on the successful practices of China's fiscal policies since the establishment of the new China, particularly post-reform and opening up, which cannot be solely derived from foreign textbooks [4][5]. Group 2: Practical Application - The primary goal of constructing the independent fiscal knowledge system is to closely align with the practical needs of China's modernization, ensuring that fiscal practices are effectively communicated and understood [5][6]. - The system should focus on elevating successful fiscal experiences to a theoretical level, contributing to knowledge and theoretical innovation in the field of fiscal studies [5][12]. Group 3: Market Economy Context - The socialist market economy system serves as the foundational basis for the independent fiscal knowledge system, emphasizing the relationship between government and market roles in resource allocation [6][7]. - The system must address both public needs and market failures, ensuring that fiscal activities are defined and structured according to the requirements of a high-level socialist market economy [8][9]. Group 4: Logical Framework - The independent fiscal knowledge system should prioritize meeting social public needs as its underlying logic, moving beyond traditional state-centric definitions of fiscal activities [10][11]. - This approach allows for a comprehensive understanding of fiscal operations and their evolution in response to societal demands, thereby enhancing the relevance of fiscal policies [11][12]. Group 5: Strategic Goals - The transition from "localization" to "Chinese autonomy" in fiscal studies reflects a higher ambition to establish a self-sufficient and independent theoretical framework that serves China's modernization efforts [12][13]. - Emphasizing autonomy does not exclude the incorporation of beneficial elements from foreign fiscal theories, but rather seeks to harmonize these insights with China's unique context [13][14]. Group 6: Historical Context - The construction of the independent fiscal knowledge system must be situated within the broader historical context of building a modern socialist state, reflecting the achievements of civilization progress [15][16]. - Understanding the relationship between modern fiscal systems and governance is crucial for developing a fiscal framework that aligns with contemporary needs and future directions [16][17].