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The author:(作者)hpmailerpublished in(发表于) 2013/11/17 8:55:41 Expedite the timely reform of real estate tax legislation _ Sina news
Description
Moderate strengthening central authority expenditure responsibilities
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.
As the situation changes, the existing tax system has not fully adapted to a rational division of Central and local authority to act, the objective of improving national governance requirements, not fully adapt to the transforming the pattern of economic development, promote sustainable and healthy development of economy and society's actual needs.
Fiscal and tax reform, mainly relating to the improvement of the budget management system, improve the tax system, establish responsibilities and expenses liability regime that is appropriate for them.
Plenary decided made, to implementation full specification, and open transparent of budget system, moderate strengthened central authority and expenditures responsibility, defense, and diplomatic, and national security, and relationship national unified market rules and management, as central authority; part social security, and across regional major project construction maintenance, as Central and place common authority, gradually straighten out authority relationship; Central can through arrangements transfer paid will part authority expenditures responsibility delegate place bear; for across regional and on other area effects larger of public service, A central part of local authority expenditure responsibilities through transfer payments.
Reforms needed to gradually put in place
The main objective of these reforms is clear, transparent budget authority, reform the taxation system, a stable tax burden and improve efficiency, accelerate conducive to transforming the pattern of economic development, in favour of an equitable single market, which helps promote equalization of basic public services of the modern financial system, formation of Central and local financial resources match the authority of financial and taxation systems, and give better play to the Central and local initiative.
Tax reform requires a process, gradually put in place. Central authorities have made it clear, to maintain existing patterns of Central and local financial resources overall stability, further straighten out the Division of Central and local revenues.
--XI Jinping, with regard to the comprehensive description of the decision on deepening reform
College Hospital Chief level to phase out
Speed up the transformation of government functions
Scientific macro-economic control, effective governance is to build on the inner requirement of socialist market economy advantages. Need to transform government functions effectively, deepening administrative reform, innovation management, and enhanced the credibility of the Government and executive power, building a Government ruled by law and service-oriented Government.
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Improve the macro-control system. The main task is to maintain balance between total supply and economic macro-control and promoting the optimization of economic structure coordination and distribution of productive forces, slowing business cycle fluctuations, prevention culture, systemic risk, stabilize market expectations, achieving a sustained and healthy development of the economy. Sound national development strategies and planning-oriented fiscal and monetary policy, and the major macro-control system by means of promoting mechanism of macro-control objectives and policy instruments used, fiscal policy, monetary policy and industrial, co-ordinate policy tools, such as price, raise the level of discretion and enhance macro-control of forward-looking, targeted, concerted. Formation mechanisms involved in international macroeconomic policy coordination to promote global economic governance structure.
Deepening the reform of investment system, establishing enterprise investment subject position. Enterprise investment projects, inter alia, national security and environmental safety, involving major national distribution of productive forces, strategic resource development and major projects such as public interest, autonomous decision-making by enterprises according to the law, the Government is no longer approved. Strengthening saving water, environmental, technology, safety and market access standards, establish and improve the prevention and solution of long-term mechanism of excess capacity.
Improve evaluation of development results, correct simply to assessing achievements in favour of economic growth, increased resource consumption, environmental damage, eco-efficiency, excess capacity, technological innovation, safety and added debt indicators such as weight, greater emphasis on employment, income, social security, health status of the population. Speed up the establishment of the national unified accounting system, development of a national balance sheet and place, building society real estate, credit and other basic data platform, advancing the sector information sharing.
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Full and correct implementation of government functions. Further decentralization, deepening the reform of administrative examination and approval system to minimize Central Government micro-management, the market mechanism can effectively regulate economic activity, will be made with approval to retain items requiring administrative approval and standardize management, efficiency, directly facing the large amount of grass-roots, wide, by local management more convenient and efficient economic and social matters, decentralization of local and grass-roots management.
Government to step up development strategies, planning, development and implementation of policies, standards, and strengthening supervision of the campaign to strengthen public service delivery. Strengthening the Central Government's macro-control functions and capacities, strengthening local government, market supervision, social management of public services, environmental protection and other duties. Government purchasing services, and all transactional management services, in principle, to introduce a competition mechanism, purchased through the contract, delegates, to community.
Speeding up the reform in public institutions, increase the intensity of government purchase public service, promoting the straightening out relations between public institutions and the competent Department and administration, creating conditions, phasing out schools, research institutes, hospitals, and other units of the Executive level. Establishing corporate governance in public institutions and promoting qualified institutions into enterprises or social organizations. Unified registration and management system for the establishment of various institutions.
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Optimize the organizational structure of the Government. Transformation of government functions need to deepen institutional reforms. Optimize the allocation of government institutions, functions, work processes, improving the decision-making power, Executive power and to supervise both restraint and coordination administrative mechanism. Rigorous performance management, highlight the responsibilities, powers and responsibilities to ensure that consistent.
Integrated dangzhengqun institutions, rationalizing sector responsibilities. Actively carrying out major sectors. Optimizing administrative settings, there are places to explore the conditions of advancing the direct administration of the province and County (City) system. Strict control of institutions, strictly at the required level is equipped with leading officials, reducing the number of establishments and the number of leadership positions, strictly control the total amount supported by finance personnel. Promoting establishments of scientific management, standardization and legalization.
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Performance appraisal
G20 and the development of emerging countries, Economist Zhang Qizuo, Director of the Centre for strategic studies:
Central on this clearly in a growth-oriented "rectification", in particular stepped up other than GDP growth, economic, social, environmental protection, development of evaluation index weight of people's lives, this new "baton" effect on China's economic and social development is huge.
Environmental protection
Zhang Zhanbin, Director of China National School of administration and Economics teaching and research: in the past, "macroeconomic control, market supervision, social management of public services," compared to decided to add "environmental protection" requirements. Show "the party and Government to government functions in a new awareness of the" strengthening the role of the Government in environmental protection, conducive to strengthening the construction of ecological civilization.
Relevant government departments would be adjusted, on the institutional mechanisms to further strengthen the environmental protection and ecological construction, better protection and management of ecological environment.
Combining comprehensive classification of personal income tax
Discussion on financial and taxation system reform
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.
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Improved budget management system. Implement the full specification, open and transparent budgeting. Audit budget focused on balancing the State budget, deficit spending and policy development. Clear normative focus expenditure linked to the gross increase or revenue matters, there is generally no hook. Establish annual balanced budget mechanisms established accrual consolidated financial report of the Government system, a specification for a reasonable amount of Central and local government debt risk management and early warning mechanisms.
Improve the General transfer payments growth mechanism, increased focus on old revolutionary base, ethnic minority areas, border areas and poor areas of transfer payments. Central introduced incremental financial shortfall of the policy, approved in principle the General transfer payment adjustments. Special clean, integrate, and standardize transfer payments program, phasing out of the competitive field specific and local matching funds, strictly control the lead parts, relief, emergency special, special screening to a reservation, are classified as General transfer payments for local affairs.
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Improvement of the tax system. Deepening the reform of the tax system, improving local tax system, and gradually raise the proportion of direct taxes. Promoting the reform of VAT, appropriate to simplify tax rates. Adjust the consumption tax levy scope, links, rate, high energy consumption, high pollution levy to cover products and some luxury goods. Gradual establishment of an integrated and combined classification of the personal income tax system. Speed real estate tax legislation and timely reform, speeding up the reform of resource taxes, promote environmental protection fees into taxes.
In accordance with the principle of taxation, a fair tax burden and promote fair competition, strengthen the management of tax benefits, in particular the regional tax incentives. Preferential tax policy coherence by specialized tax laws and regulations, clean up preferential tax policies. Perfect the internal revenue service, tax collection and management system.
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Appropriate to establish authority and expenditure responsibility system. Moderate strengthening central authority and responsibility for spending, defence, Foreign Affairs, national security, national unity as a central authority to market rules and management; cross-regional major projects maintained part of social security, such as Central and local authority together, gradually straighten out the largescale; regional public services as local authority. The Central and local responsibility borne in accordance with the authority to divide and share the costs. Central can arrange through spending on transfer payments will be part of the authority to delegate the responsibility to take. Across the region and other parts of greater impact on public services, Central through transfer payments to take part of the responsibility of local authority spending.
Maintain the overall stability of existing patterns of Central and local financial resources, combined with tax reform, taking into account the tax attributes, further rationalization of Central and local income.
Real estate tax
Liu Jianwen, President of the Chinese tax law society:
Tax's principles of tax fairness, closely related to the real estate tax reform and the interests of ordinary people, by speeding up the process of legislative reform, the legislative process is a consensus process can enhance the reform, reform of reducing resistance, coordination of social relations.
Expenditure responsibility
Liu Shangxi, Deputy Director of the finance section of the Ministry:
A system of responsibilities commensurate with the expenditure responsibilities, highlighting the expenditure responsibility, actually contains a "who will spend the money better" connotation.
According to Xinhua News Agency
(Original title: accelerating the timely reform of real estate tax legislation)
■ 说明
适度加强中央事权支出责任
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。
随着形势发展变化，现行财税体制已经不完全适应合理划分中央和地方事权、完善国家治理的客观要求，不完全适应转变经济发展方式、促进经济社会持续健康发展的现实需要。
这次财税体制改革，主要涉及改进预算管理制度，完善税收制度，建立事权和支出责任相适应的制度等。
全会决定提出，要实施全面规范、公开透明的预算制度，适度加强中央事权和支出责任，国防、外交、国家安全、关系全国统一市场规则和管理等作为中央事权；部分社会保障、跨区域重大项目建设维护等作为中央和地方共同事权，逐步理顺事权关系；中央可通过安排转移支付将部分事权支出责任委托地方承担；对于跨区域且对其他地区影响较大的公共服务，中央通过转移支付承担一部分地方事权支出责任。
改革需逐步到位
这些改革举措的主要目的是明确事权、改革税制、稳定税负、透明预算、提高效率，加快形成有利于转变经济发展方式、有利于建立公平统一市场、有利于推进基本公共服务均等化的现代财政制度，形成中央和地方财力与事权相匹配的财税体制，更好发挥中央和地方两个积极性。
财税体制改革需要一个过程，逐步到位。中央已经明确，要保持现有中央和地方财力格局总体稳定，进一步理顺中央和地方收入划分。
——习近平关于《全面深化改革决定》的说明
院校医院行政级别逐步取消
加快转变政府职能
科学的宏观调控，有效的政府治理，是发挥社会主义市场经济体制优势的内在要求。必须切实转变政府职能，深化行政体制改革，创新行政管理方式，增强政府公信力和执行力，建设法治政府和服务型政府。
健全宏观调控体系。宏观调控的主要任务是保持经济总量平衡，促进重大经济结构协调和生产力布局优化，减缓经济周期波动影响，防范区域性、系统性风险，稳定市场预期，实现经济持续健康发展。健全以国家发展战略和规划为导向、以财政政策和货币政策为主要手段的宏观调控体系，推进宏观调控目标制定和政策手段运用机制化，加强财政政策、货币政策与产业、价格等政策手段协调配合，提高相机抉择水平，增强宏观调控前瞻性、针对性、协同性。形成参与国际宏观经济政策协调的机制，推动国际经济治理结构完善。
深化投资体制改革，确立企业投资主体地位。企业投资项目，除关系国家安全和生态安全、涉及全国重大生产力布局、战略性资源开发和重大公共利益等项目外，一律由企业依法依规自主决策，政府不再审批。强化节能节地节水、环境、技术、安全等市场准入标准，建立健全防范和化解产能过剩长效机制。
完善发展成果考核评价体系，纠正单纯以经济增长速度评定政绩的偏向，加大资源消耗、环境损害、生态效益、产能过剩、科技创新、安全生产、新增债务等指标的权重，更加重视劳动就业、居民收入、社会保障、人民健康状况。加快建立国家统一的经济核算制度，编制全国和地方资产负债表，建立全社会房产、信用等基础数据统一平台，推进部门信息共享。
全面正确履行政府职能。进一步简政放权，深化行政审批制度改革，最大限度减少中央政府对微观事务的管理，市场机制能有效调节的经济活动，一律取消审批，对保留的行政审批事项要规范管理、提高效率；直接面向基层、量大面广、由地方管理更方便有效的经济社会事项，一律下放地方和基层管理。
政府要加强发展战略、规划、政策、标准等制定和实施，加强市场活动监管，加强各类公共服务提供。加强中央政府宏观调控职责和能力，加强地方政府公共服务、市场监管、社会管理、环境保护等职责。推广政府购买服务，凡属事务性管理服务，原则上都要引入竞争机制，通过合同、委托等方式向社会购买。
加快事业单位分类改革，加大政府购买公共服务力度，推动公办事业单位与主管部门理顺关系和去行政化，创造条件，逐步取消学校、科研院所、医院等单位的行政级别。建立事业单位法人治理结构，推进有条件的事业单位转为企业或社会组织。建立各类事业单位统一登记管理制度。
优化政府组织结构。转变政府职能必须深化机构改革。优化政府机构设置、职能配置、工作流程，完善决策权、执行权、监督权既相互制约又相互协调的行政运行机制。严格绩效管理，突出责任落实，确保权责一致。
统筹党政群机构改革，理顺部门职责关系。积极稳妥实施大部门制。优化行政区划设置，有条件的地方探索推进省直接管理县（市）体制改革。严格控制机构编制，严格按规定职数配备领导干部，减少机构数量和领导职数，严格控制财政供养人员总量。推进机构编制管理科学化、规范化、法制化。
■ 解读
政绩考核
G20与新兴国家发展战略研究中心主任、经济学家张其佐：
中央此次明确在增长导向上“纠偏”，特别是加大了除GDP增长以外，经济、社会、环境保护、人民生活等综合发展的考核指标权重，这一新的“指挥棒”将对中国经济社会发展影响巨大。
环境保护
国家行政学院经济学教研部主任张占斌：同过去的“宏观调控、市场监管、公共服务、社会管理”相比，决定新增了“环境保护”要求。表明“党和政府对政府职能有了新的认识”，强化了政府在环保方面的职责，有利于加强生态文明建设。
相关政府部门将有所调整，从体制机制上进一步加强环境保护和生态建设力度，更好地保护和管理好生态环境。
个人所得税 综合分类相结合
深化财税体制改革
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。
改进预算管理制度。实施全面规范、公开透明的预算制度。审核预算的重点由平衡状态、赤字规模向支出预算和政策拓展。清理规范重点支出同财政收支增幅或生产总值挂钩事项，一般不采取挂钩方式。建立跨年度预算平衡机制，建立权责发生制的政府综合财务报告制度，建立规范合理的中央和地方政府债务管理及风险预警机制。
完善一般性转移支付增长机制，重点增加对革命老区、民族地区、边疆地区、贫困地区的转移支付。中央出台增支政策形成的地方财力缺口，原则上通过一般性转移支付调节。清理、整合、规范专项转移支付项目，逐步取消竞争性领域专项和地方资金配套，严格控制引导类、救济类、应急类专项，对保留专项进行甄别，属地方事务的划入一般性转移支付。
完善税收制度。深化税收制度改革，完善地方税体系，逐步提高直接税比重。推进增值税改革，适当简化税率。调整消费税征收范围、环节、税率，把高耗能、高污染产品及部分高档消费品纳入征收范围。逐步建立综合与分类相结合的个人所得税制。加快房地产税立法并适时推进改革，加快资源税改革，推动环境保护费改税。
按照统一税制、公平税负、促进公平竞争的原则，加强对税收优惠特别是区域税收优惠政策的规范管理。税收优惠政策统一由专门税收法律法规规定，清理规范税收优惠政策。完善国税、地税征管体制。
建立事权和支出责任相适应的制度。适度加强中央事权和支出责任，国防、外交、国家安全、关系全国统一市场规则和管理等作为中央事权；部分社会保障、跨区域重大项目建设维护等作为中央和地方共同事权，逐步理顺事权关系；区域性公共服务作为地方事权。中央和地方按照事权划分相应承担和分担支出责任。中央可通过安排转移支付将部分事权支出责任委托地方承担。对于跨区域且对其他地区影响较大的公共服务，中央通过转移支付承担一部分地方事权支出责任。
保持现有中央和地方财力格局总体稳定，结合税制改革，考虑税种属性，进一步理顺中央和地方收入划分。
房地产税
中国财税法学研究会会长刘剑文：
税收的原则是税负公平，房地产税改革与普通百姓的利益紧密相关，通过加快立法可以推进改革的进程，立法过程也是形成共识的过程，可以增强改革认同，减少改革阻力，协调社会各方的关系。
支出责任
财政部财科所副所长刘尚希：
建立事权与支出责任相适应的制度，突出强调支出责任，实际蕴含了“钱由谁来花更合理”的内涵。
据新华社
（原标题：加快房地产税立法适时推进改革）
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