第二部分"政府四本账"的公开持续规范。绝大多数城市政府能够按要求完成一般公共预算、政府性基 金、国有资本经营和社保基金的基础信息披露。但在细分领域仍存在明显短板，突出表现为部分城市政 府未公开2024年预算执行情况，部分省份的城市在"一般公共预算"中未公布税收情况或仅公布税收总数 而缺乏明细项目，影响了信息的完整性。 第三部分"其他重要财政信息"仍是整体透明度的薄弱环节。其中，"产业投资基金""科创投资基金""政 府投资类公司、基础设施投资类公司、城建投资类公司等"的公开程度普遍较低，集中体现为缺乏专 栏，且可供查阅的有效信息十分有限。在绩效评价方面，"部门绩效/项目绩效目标与评价公开"指标显 示，部门和项目自评的公开水平稳步提升，但第三方预算绩效评价报告仍较为欠缺，仅少数城市在此方 面取得突破。 报告还发现，财政透明度呈现明显的"省域集聚"特征，省内各城市政府在财政信息公开的内容、格式和 完整性上呈现高度一致性：部分省份普遍存在政府网页无法跳转、预决算报告附表缺失、内容缺漏等共 性问题；另有部分省份通过建立统一预决算平台，实现了省内各城市公开内容与形式的标准化。然而， 市级政府在完成基本财政信息公开之外，应 ...

Summary of Key Points from the Conference Call Industry or Company Involved - The discussion revolves around the fiscal and tax reform directions in China, with comparisons to the fiscal systems of the United States and Japan. Core Points and Arguments 1. **Structure of China's Fiscal Budget System** - China's fiscal budget system consists of four accounts: General Public Budget, Government Fund Budget, State Capital Operation Budget, and Social Security Fund Budget. The General Public Budget is the key link connecting the other three accounts [1][3][4]. 2. **2023 Fiscal Data in China** - In 2023, the total revenue from the four accounts is approximately 40 trillion yuan, with the General Public Budget accounting for 21.7 trillion yuan (53%), Government Fund Budget 7.1 trillion yuan (17%), State Capital Operation Budget over 700 billion yuan (2%), and Social Security Fund 11.1 trillion yuan (27%) [6][7]. 3. **Major Tax Sources in China** - The four major tax sources (Value-Added Tax, Corporate Income Tax, Domestic Consumption Tax, and Individual Income Tax) collectively account for 78% of the General Public Budget revenue, with Value-Added Tax alone contributing 38% [6][7]. 4. **Differences in Fiscal Systems: China vs. USA** - China operates with four independent accounts, while the USA uses a single accounting system. The USA's fiscal expenditures are primarily driven by direct taxes, with a projected total expenditure growth rate of about 13% for the fiscal year 2024 and a deficit increase of 10% year-on-year [8][9]. 5. **USA's Fiscal Expenditure Structure** - In 2022, the USA's spending on health care and income security accounted for 50% of total fiscal expenditures, while education and interest payments made up 25%. Infrastructure and public utilities accounted for only 5%, and defense spending was 8% [9][11]. 6. **Taxation Distribution in the USA** - The federal government collects most personal and corporate income taxes, while local governments primarily collect consumption taxes. The distribution of tax revenues shows that personal income tax and corporate income tax are significant contributors [10][11]. 7. **Japan's Budget System Characteristics** - Japan's budget system is complex, divided into general accounting income, special accounting budgets, and budgets for government-related institutions. The general accounting income is primarily sourced from tax revenues and government bonds [12][13]. 8. **Future Fiscal Reform Directions** - Common future fiscal reform directions for China, the USA, and Japan include increasing central leverage, optimizing fiscal structures, improving direct tax ratios, and enhancing the management of local tax sources [19]. Other Important but Possibly Overlooked Content 1. **Independence and Connection of China's Four Accounts** - The four accounts maintain relative independence while ensuring interconnection, with the General Public Budget serving as the key link. The Government Fund and State Capital Operation budgets allow for two-way fund flows, while the Social Security Fund only allows for one-way flows [5]. 2. **Historical Context of China's Fiscal Reforms** - Historical context from previous Third Plenary Sessions indicates that fiscal reforms have been a significant focus, aiming to enhance budget systems, improve direct tax frameworks, and reduce the tax burden on manufacturing [2].