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 budget system reform, aiming to break the rigid pattern of "base + growth" and 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 modernizing the governance system and capabilities [3] Group 2: Tax System Reform - The personal income tax reform has shown positive progress, 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 2.5 trillion yuan in revenue from environmental protection and resource taxes from 2021 to June this year [5][6] - The tax legal system has been enhanced, with 14 out of 18 existing tax types now having dedicated laws, improving the overall tax collection efficiency [6] Group 3: Central-Local Fiscal Relations - The reform plan for the division of fiscal responsibilities and expenditure responsibilities in the field of intellectual property will be implemented on January 1, 2024, covering seven aspects of management and service [7] - The reform of central-local fiscal relations is crucial for modern governance, with ongoing efforts to clarify responsibilities and improve transfer payment systems to promote regional coordination and equalization of public services [8]

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 the budget system reform, aiming to break the rigid pattern of "base + growth" and 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 modernizing the governance system and capabilities [3] Group 2: Tax System Reform - The personal income tax reform has shown positive progress, 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 2.5 trillion yuan in revenue from environmental protection and resource taxes from 2021 to June this year [5][6] - The tax legal system has been enhanced, with 14 out of 18 current tax types having established legal frameworks, facilitating better tax management and compliance [6] Group 3: Central-Local Fiscal Relations - The reform of the division of fiscal responsibilities and expenditure responsibilities between central and local governments in the field of intellectual property will be implemented starting January 1, 2024 [7] - The ongoing reform of central-local fiscal relations aims to enhance the equalization of basic public services and improve the central government's regulatory capacity [8] - The transfer payment system reform is deepening, establishing mechanisms to promote high-quality development and strengthen budget performance constraints [8]