增加地方自主财力正成为新一轮财税改革的重点。 近期公布的《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》在部署财政工作时，要 求"增加地方自主财力"。 地方自主财力是一个比较新的说法。去年7月份党的二十届三中全会首次提出"增加地方自主财力，拓展 地方税源，适当扩大地方税收管理权限"。 对于究竟什么是"地方自主财力"，西南财经大学财政税务学院院长李建军教授对第一财经表示，"地方 财力"是地方政府能够使用的全部财政资金总和，而"地方自主财力"是地方财力中地方可自主调配的部 分，比如增值税等中央与地方共享税种中的地方分成部分，房产税等归属于地方税种，以及归属于地方 的非税收入，包含各类收费、土地出让收入等。 那么，为何要增加地方自主财力？国家在增加地方自主财力方面究竟有哪些动作？未来还会有哪些改革 举措？第一财经记者近日采访多方专家，以帮助大家清晰了解这一财税改革重点。 核心是"自主" 财政部11月份公开文件称，今年上半年统筹考虑央地收入划分、征管能力等因素，加快推进部分品目消 费税征收环节后移并下划地方改革。 "像中央对地方专项转移支付收入，它属于地方财力，但由于有指定用途，就不属于地方自主财力。中 ...

近期，《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》（下称"十五五"规划建议）全文对外公开。其中在部署财 政工作时，要求"增加地方自主财力"。 地方自主财力是一个比较新的说法。去年7月份党的二十届三中全会首次提出了"增加地方自主财力，拓展地方税源，适当扩大地方 税收管理权限"。 那么，究竟什么是地方自主财力？为何要增加地方自主财力？在过去一年多时间里，国家在增加地方自主财力方面又究竟有了哪些 动作？未来还会有哪些改革举措？ 在基层财政收支矛盾不断加大之下，增加地方自主财力正成为新一轮财税改革重点。 地方自主财力增加举措逐步落地 过去业内常见的说法是地方财力、地方可用财力或地方可支配财力，中央提出的"地方自主财力"是一个新说法。 西南财经大学财政税务学院院长李建军教授告诉第一财经，地方财力是地方政府能够运用的全部财政资金总和，而地方自主财力是 地方财力中地方可自主调配的部分，比如增值税等中央与地方共享税种中的地方分成部分，房产税等归属于地方税种，归属于地方 的非税收入，如各类收费、土地出让收入等。 "像中央对地方专项转移支付收入，它属于地方财力，但由于有指定用途，就不属于地方自主财力。中央对地方一 ...

2025.11. 20 作者 | 第一财经 陈益刊 在基层财政收支矛盾不断加大之下，增加地方自主财力正成为新一轮财税改革重点。 近期，《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》（下称"十五五"规划建 议）全文对外公开。其中在部署财政工作时，要求"增加地方自主财力"。 地方自主财力是一个比较新的说法。去年7月份党的二十届三中全会首次提出了"增加地方自主财力， 拓展地方税源，适当扩大地方税收管理权限"。 那么，究竟什么是地方自主财力？为何要增加地方自主财力？在过去一年多时间里，国家在增加地方 自主财力方面又究竟有了哪些动作？未来还会有哪些改革举措？ $$\frac{\mathrm{~(�)~}}{\mathrm{~(�)~}}\frac{\mathrm{~}}{\mathrm{~}}$$ 过去业内常见的说法是地方财力、地方可用财力或地方可支配财力，中央提出的"地方自主财力"是一 个新说法。 西南财经大学财政税务学院院长李建军教授告诉第一财经，地方财力是地方政府能够运用的全部财政 资金总和，而地方自主财力是地方财力中地方可自主调配的部分，比如增值税等中央与地方共享税种 中的地方分成部分，房产税等归 ...

在基层财政收支矛盾不断加大之下，增加地方自主财力正成为新一轮财税改革重点。 近期，《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》（下称"十五五"规划建议） 全文对外公开。其中在部署财政工作时，要求"增加地方自主财力"。 地方自主财力是一个比较新的说法。去年7月份党的二十届三中全会首次提出了"增加地方自主财力，拓 展地方税源，适当扩大地方税收管理权限"。 那么，究竟什么是地方自主财力？为何要增加地方自主财力？在过去一年多时间里，国家在增加地方自 主财力方面又究竟有了哪些动作？未来还会有哪些改革举措？ 地方自主财力增加举措逐步落地 过去业内常见的说法是地方财力、地方可用财力或地方可支配财力，中央提出的"地方自主财力"是一个 新说法。 西南财经大学财政税务学院院长李建军教授告诉第一财经，地方财力是地方政府能够运用的全部财政资 金总和，而地方自主财力是地方财力中地方可自主调配的部分，比如增值税等中央与地方共享税种中的 地方分成部分，房产税等归属于地方税种，归属于地方的非税收入，如各类收费、土地出让收入等。 "像中央对地方专项转移支付收入，它属于地方财力，但由于有指定用途，就不属于地方自主财力。中 央对地 ...

Group 1 - The article emphasizes tax and fee reductions to support the development of small and micro enterprises and individual businesses [1] - Eligible taxpayers are exempt from certain government funds, including education fee surcharges and water conservancy construction funds [1] - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [1] Group 2 - The policy allows eligible taxpayers to enjoy the benefits without the need for application [1] - The policy is based on the notice from the Ministry of Finance and the State Taxation Administration regarding the expansion of the exemption scope for certain government funds [1]

Core Viewpoint - The article discusses the tax exemptions for small and micro enterprises in rural areas, aimed at stimulating entrepreneurship and employment [1]. Group 1: Tax Exemption Policies - Eligible taxpayers are exempt from certain government funds, including education fees and water conservancy construction funds [1]. - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan and quarterly sales not exceeding 300,000 yuan [1]. - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the expansion of the exemption scope for government funds [1]. Group 2: Non-Taxable Income - Non-taxable income includes government allocations, administrative fees, and government funds that are collected on behalf of the government [6]. - Government allocations refer to financial resources provided by various levels of government to budget-managed organizations, excluding specific regulations from the State Council [6]. - Administrative fees are defined as charges collected during public management and service provision, approved by the State Council [6]. Group 3: Conditions for Non-Taxable Income - To qualify as non-taxable income, enterprises must provide documentation of the funds' specific purposes, have management methods in place, and maintain separate accounting for the funds [8]. - If the funds are not spent or returned to the government within five years, they will be included in taxable income in the sixth year [9].

Tax Obligations - Individual businesses are required to declare and pay taxes, including value-added tax, urban maintenance and construction tax, personal income tax, education fee surcharge, and local education fee surcharge. Additional taxes may apply based on the industry and business scope [2] Tax Incentives - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [3] - Small-scale taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% during the same period [3] - Individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved from January 1, 2023, to December 31, 2027 [3]

Core Viewpoint - The article discusses the latest policies and regulations regarding local education surcharges in Ningbo, including collection methods, standards, and preferential policies aimed at improving tax compliance and supporting small businesses [3][5]. Summary by Sections Local Education Surcharge - The local education surcharge is based on the actual VAT and consumption tax paid by entities and individuals, with a surcharge rate of 2% [5]. - The calculation of the surcharge is done simultaneously with VAT and consumption tax payments [5]. - Taxpayers must choose the same reporting period as for VAT and consumption tax, which can be monthly, quarterly, or per transaction [5]. Preferential Policies - As of February 1, 2016, the exemption for the education surcharge and local education surcharge has been expanded to include taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) [6]. - Taxpayers eligible for VAT end-of-period refunds can deduct the refunded VAT amount from the basis for calculating the education surcharge and local education surcharge [6]. - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses can benefit from a 50% reduction in various taxes, including the education surcharge and local education surcharge [6][7]. Support for Specific Groups - Self-employed veterans can deduct up to 20,000 yuan from their actual tax liabilities for three years starting from their business registration date [8]. - Employers hiring self-employed veterans can receive a tax deduction of 6,000 yuan per year for each veteran hired, with a potential increase of up to 50% based on local conditions [8]. - Individuals from poverty alleviation programs can also benefit from similar tax deductions for three years after registering as individual businesses [8].