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published in(发表于) 2013/11/13 7:16:43
Expert： now has income to accelerate improvement period

Other reforms

★ Bulletin

To improve the budget management system, improve the tax system, establish responsibilities and expenses system suitable for the responsibility.

Reform of the income distribution system, promoting common prosperity, forming a reasonable and orderly pattern of income distribution.

Communiqué on tax reform on "appropriate to establish authority and expenditure responsibility system", "expenditure responsibility" this new reference description, party on the problem further emphasizes the importance of largescale implementation of responsibility in the process, will ensure that Governments at all levels in the largescale implementation process, it will do better, higher execution. Improvements to the budget management system, is also an important work to improve national governance capacity. Only to get the budget more scientific and rational, with the strong financial and material resources to ensure the normal operation of the country with the authority to fully implement.

Jinghua times, Peng

"Taxation system"

Communiqué: plenary, finances are the foundations and pillars of governance, science financial and taxation systems is to optimize the allocation of resources, maintenance of market unity, promoting social justice and achieve long-term peace and stability of the State system. Perfecting legislation, be clear, transparent budget authority, reform the taxation system, a stable tax burden and improve efficiency, establish a modern financial system, both central and local initiative. To improve the budget management system, improve the tax system, establish responsibilities and expenses system suitable for the responsibility.

Question 1

"The means and authority to match" the new reference point?

Stressed the importance responsible authority to implement

In 17 big report in the, fiscal reform problem using has "financial and authority phase match" of reference, this bulletin further made has "established authority and expenditures responsibility phase adapted of system", Peking University financial law Research Center Director, and China fiscal law Institute President Liu Jianwen accept newspaper reporter interview Shi introduced, from "financial" to "expenditures responsibility" this a reference of change, description party on financial problem further stressed has in authority implementation process in the responsibility of importance. In other words, when the Government departments at all levels in the implementation of expenditure responsibilities, to improve financial security. This formulation change, will ensure that all levels of government expenditure responsibilities in the implementation process, will do things better and its execution later.

Question 2

How to improve the budget management system, transparent budget?

Three public budget should be further refined

Bulletin refers to transparent budgets and improving budget management system, Liu Jianwen believed that slowdown in today's financial times is of special significance. Consists of three public budgeting problem, really need further refinement, as well as to enhance the scientific nature of budgeting, improving supervision of the budget review. Only in this way can make the budget more transparent, more science budget every penny spent, reduce waste and improve efficiency. Improvements to the budget management system, is also an important work to improve national governance capacity. Only to get the budget more scientific and rational, with the strong financial and material resources to ensure the normal operation of the country with the authority to fully implement.

The plenary session Communique also offered to establish a modern financial system, reform the tax system, improve the tax system.

Analysis of Liu Jianwen, the need to refer to some international practices in our country, improve the focus some main tax and tax-related system. He suggested that the tax levying VAT issues relating to tax for the first big tax affected many enterprises, tax is huge, should further expand coverage, and fully implemented in the country by means of legislation, and further burden on enterprises, the main tax further rationalized.

3 q

What concerns property tax and inheritance tax?

Property taxes should be spread out of estate duty should be handled with caution

Hot property taxes, Liu Jianwen should end the pilot in the country's full, guide the rationalization of housing consumption. At the same time, levy on inventory and incremental synchronization, but relatively high deductions should be set in order to protect the interests of most people.

Liu Jianwen presented, in the current context of China's growing importance to ecological construction should expand the scope of resource tax, gradually add water, gold, coal, into, thereby improving the efficiency of resource use.

Some experts raised the issue of the levy of estate duty, Liu Jianwen then appealed to the country should be judged have not introduced the necessary caution, should not be easily available. Because this tax the social influences, the departments concerned should be 3-5 for at least another year of full investigation to make a proper judgement.

"Income distribution"

Bulletin: the reform of the income distribution system, promoting common prosperity, forming a reasonable and orderly pattern of income distribution.

Crucial reforms to ease the inequitable distribution of income

Deputy Wang Xiaolu, Director of the National Economic Research Institute of the China reform Foundation said to this reporter, the current problems of inequitable distribution of income and the income gap is too wide, is a concentrated reflection of economic, political and other aspects of institutional problems. Improve the distribution of income, the biggest highlight of the bulletin is to identify some of the key points of the reform, rather than simply focusing on wage income distribution areas, such as individual issues of State-owned enterprises. For example, the communiqué presented to market in question played a decisive role in the allocation of resources and the building of democracy and the rule of law, the administrative system, the financial system and integration of urban and rural issues and so on, these are the key issues that affect income distribution. If reform can be effective in these areas, and will gradually change the unfair income distribution, eventually forming a reasonable and orderly pattern of income distribution.

Said Wang Xiaolu, this bulletin involves formulation of programmatic framework of income distribution, introduced needed follow-up implementation of specific initiatives. For example, to breaking the dual structure of urban and rural areas in achieving the integration of urban and rural development, will need to push the reform of household registration system and related social-security system, make the shift from rural to urban migrants to gradually settled down in the city, get a fair treatment in areas such as social security and public services.

Has to get residents ' income to accelerate improvement period

Wang Xiaolu believes that time has indeed come for residents ' income levels to accelerate the advancement stage, improving residents ' income is not delivered by Government Executive orders to do so, and have to rely on the market to achieve. Primarily by improving the business environment, promote fair competition, and policies to reduce monopolies and unfair treatment. At the same time to improve the structure of government expenditures, reduce unnecessary investment and Government consumption, reduction of gray income, fight corruption, improve public services such as education, health care, housing, and improve social security. Only played the role of market allocation of resources and the promotion of the institutional, financial and taxation systems, integration of urban and rural reform in key areas, creating a more level playing field, and bring the cake bigger, to truly realize the "reform of the income distribution system, promoting common prosperity, formed a reasonable and orderly pattern of income distribution" that goal.

(Original title: fiscal reforms emphasize "spending responsibilities")

　　其他改革

　　★公报

　　要改进预算管理制度，完善税收制度，建立事权和支出责任相适应的制度。

　　改革收入分配制度，促进共同富裕，形成合理有序的收入分配格局。

　　公报就财税体制改革提出“建立事权和支出责任相适应的制度”，“支出责任”这一新提法说明，党对财政问题进一步强调了在事权落实过程中责任的重要性，将保证各级政府在事权的执行过程中，事情会做得更好，执行力更高。对预算管理制度的改进，也是提高国家治理能力的一项重要工作。只有让预算更科学合理，才能以强大的财力物力保证国家的正常运转与各项事权的充分落实。

　　京华时报记者赵鹏

　　【财税体制】

　　公报内容：全会提出，财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率，建立现代财政制度，发挥中央和地方两个积极性。要改进预算管理制度，完善税收制度，建立事权和支出责任相适应的制度。

　　1问

　　“财力与事权相匹配”的新提法意义何在？

　　强调事权落实中责任重要性

　　在十七大报告中，财税体制改革问题使用了“财力与事权相匹配”的提法，这次公报进一步提出了“建立事权和支出责任相适应的制度”，北京大学财经法研究中心主任、中国财税法学研究会会长刘剑文接受本报记者采访时介绍，从“财力”到“支出责任”这一提法的改变，说明党对财政问题进一步强调了在事权落实过程中责任的重要性。也就是说，各级政府部门在落实事权时，要更好地以财力为保障。这一提法的改变，将保证各级政府在事权的执行过程中，事情会做得更好，执行力更高。

　　2问

　　如何改进预算管理制度，实现透明预算？

　　三公预算编制应进一步细化

　　对于公报提到的透明预算与改进预算管理制度问题，刘剑文认为，在如今这个财政增速放缓的时期具有特别重要的意义。包括三公问题在内的各类预算编制确实需要进一步细化，同时要提升预算编制的科学性，提高对于预算审查的监督力度。只有这样，才能让预算更透明，让预算每一分钱花得更科学，减少浪费，提高资金的使用效率。而对预算管理制度的改进，也是提高国家治理能力的一项重要工作。只有让预算更科学合理，才能以强大的财力物力保证国家的正常运转与各项事权的充分落实。

　　这次三中全会的公报还提出要建立现代财政制度，改革税制，完善税收制度。

　　刘剑文分析，这需要我国参考一些国际通行做法，完善一些主体税种和重点税种的相关制度。他提出，营业税改征增值税问题因为分别涉及国地税第一大税种，受影响企业众多，税收额巨大，应该进一步扩大覆盖行业，并通过立法的方式在国内全面推行，进一步为企业减负，使我国主体税种进一步合理化。

　　3问

　　应怎样看待备受关注的房产税和遗产税？

　　房产税应铺开遗产税须谨慎

　　对于各界热议的房产税，刘剑文认为应结束试点，在全国全面推出，引导住房消费的合理化。同时，对存量房和增量房同步征收，但应设置相对较高的扣除标准，以保障大部分百姓的利益。

　　刘剑文提出，在目前我国日益重视生态建设的前提下，应扩大资源税征收范围，逐步将水、黄金、煤炭等纳入，进而提高资源的使用效率。

　　而对于有专家提出的征收遗产税的问题，刘剑文则呼吁国家应谨慎研判有无推出必要，不宜轻易推出。因为这一税种的社会影响力巨大，有关部门应至少再进行三至五年的充分调研，再做出适当的判断。

　　【收入分配】

　　公报内容：改革收入分配制度，促进共同富裕，形成合理有序的收入分配格局。

　　关键性改革缓解收入分配不公

　　中国改革基金会国民经济研究所副所长王小鲁对本报记者说，目前收入分配不公和收入差距过大等问题，是经济、政治等多方面体制问题的集中反映。对于改善收入分配，这次公报的最大亮点是确定了一些关键体制改革的要点，而不是简单地聚焦于国企工资等收入分配领域的个别问题。例如，公报提出了使市场在资源配置中起决定性作用的问题、民主与法制的建设、行政体制问题、财政体制改革问题、城乡一体化问题等，这些都是影响收入分配的关键问题。如果这些领域的改革能够切实推进，必然会逐渐改变收入分配不公的情况，最终形成合理有序的收入分配格局。

　　王小鲁表示，这次公报涉及收入分配的提法只是纲领性的框架，还需要后续出台落实的具体举措。例如，要打破城乡二元结构、实现城乡一体化发展，必然需要推进户籍制度和相关社保体制的改革，使从农村转移到城市的农民工能够逐渐在城市安家落户，得到公平的社会保障和公共服务等方面的待遇。

　　已到让居民收入加快提高阶段

　　王小鲁认为，现在确实已经到了让居民收入水平加快提高的阶段了，但提高居民收入并不是靠政府行政命令能够做到的，而要靠市场来实现。主要靠改善企业经营环境，促进公平竞争，减少垄断和不公平的政策待遇。同时要改善政府的支出结构，减少不必要的投资和政府自身消费，减少灰色收入，打击腐败，改善教育、医疗、住房等方面的公共服务，改善社会保障。只有发挥市场资源配置的作用、推进行政体制、财税体制、城乡一体化等关键领域的体制改革，创造一个更公平的环境，并继续将蛋糕做大，才能真正实现“改革收入分配制度，促进共同富裕，形成合理有序的收入分配格局”这一目标。

(原标题：财税改革强调“花钱责任”)

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