2001年12月，财政部和原劳动保障部公布实施《全国社会保障基金投资管理暂行办法》（下称《暂行办 法》），主要针对全国社保基金境内投资。目前，《暂行办法》已实施超过20年，其中部分内容立足全国社保 基金成立初期特点，已不能完全适应目前金融市场发展与全国社保基金投资管理形势。同时，过往专项批复数 量较多、时间跨度较长，也需要进行系统和全面地梳理。 2023年12月，财政部联合人力资源社会保障部对《全国社会保障基金投资管理暂行办法》进行修订，起草了 《管理办法（征求意见稿）》。 财政部6月6日公布的2025年度立法工作安排显示，今年财政部将推进资产评估法（修改）、预算法（修 改）、增值税法实施条例（制定）等法律、行政法规起草工作；研究制定、修订全国社会保障基金境内投 资管理办法、企业财务通则、金融企业国有资产评估监督管理暂行办法、金融企业国有资产转让管理办 法、会计基础工作规范等财政规章。 同时，财政部将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。按照十四届全国人大常委会立法规划，预算法属于"需要抓紧工作、条件成熟时提 请审议的法律草案"。 研究 ...

Group 1 - The Ministry of Finance has announced its legislative work plan for 2025, which includes the drafting of laws and regulations such as the Asset Evaluation Law (amendment), Budget Law (amendment), and the implementation regulations for the Value-Added Tax Law [1][3] - The Ministry will actively cooperate with projects included in the legislative planning of the 14th National People's Congress Standing Committee and the legislative work plan of the State Council for 2025 [3] Group 2 - The Ministry of Finance aims to revise the National Social Security Fund's domestic investment management measures, which have been in place for over 20 years and need to be updated to align with current financial market developments [4][5] - The draft management measures propose to lower the upper limits of management and custody fees, with specific rates set for different types of investment products, such as a maximum management fee of 0.8% for equity products and 0.3% for bond products [5] Group 3 - The Ministry of Finance plans to advance the amendment of the Budget Law, which is a crucial tool for fiscal management and resource allocation [6] - The Budget Law has undergone significant revisions since its introduction in 1994, with the latest amendments aimed at enhancing the legal framework for budget management and performance evaluation [6][7] - Recent discussions have highlighted the need to modify the Budget Law to better address issues related to transfer payments, performance management, government debt, and legislative oversight [7]

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]