關于《中共中央關于全面深化改革若干重大問題的決定》的說明
Explanatory Notes for the 'Decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform'
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| 國有企業是推進國家現代化、保障人民共同利益的重要力量。經過多年改革，國有企業總體上已經同市場經濟相融合。同時，國有企業也積累了一些問題、存在一些弊端，需要進一步推進改革。全會決定提出一系列有針對性的改革舉措，包括國有資本加大對公益性企業的投入；國有資本繼續控股經營的自然壟斷行業，實行以政企分開、政資分開、特許經營、政府監管為主要內容的改革，根據不同行業特點實行網運分開、放開競爭性業務；健全協調運轉、有效制衡的公司法人治理結構；建立職業經理人制度，更好發揮企業家作用；建立長效激勵約束機制，強化國有企業經營投資責任追究；探索推進國有企業財務預算等重大信息公開；國有企業要合理增加市場化選聘比例，合理確定并嚴格規范國有企業管理人員薪酬水平、職務待遇、職務消費、業務消費。這些舉措將推動國有企業完善現代企業制度、提高經營效率、合理承擔社會責任、更好發揮作用。 | State-owned enterprises (SOEs) constitute an important force for advancing national modernization and protecting the common interests of the people. Through many years of reform, SOEs have generally assimilated themselves into the market economy. In the meantime, however, they have also found problems and drawbacks in their system, which calls for further reform. The Decision proposes a series of targeted reform measures: We must ensure that state-owned capital increases its input into public-welfare enterprises; in natural monopoly industries held by state-owned capital, carry out a reform focusing on separation of government administration from enterprise management and from state assets, franchise operation, and government oversight, separate networks from operations and decontrol competitive businesses based on the characteristics of different industries; improve the corporate governance structure with coordinated operations and effective checks and balances; establish a system of professional managers, and give better play to the role of business executives; establish a long-term incentive and restraint mechanism, and strengthen investigations into the accountability of SOE operations and investment; explore ways to publicize important information, including SOE financial budgets; and SOEs should appropriately increase the proportion of market-oriented recruitment, and rationally determine and strictly regulate the salary standards, position benefits, position-related expenses and business spending of SOE management personnel. These measures will stimulate SOEs to improve the modern corporate system, enhance their operating efficiency, better fulfill their social obligations, and play a better role in the economy. |
| 堅持和完善基本經濟制度必須堅持“兩個毫不動搖”。全會決定從多個層面提出鼓勵、支持、引導非公有制經濟發展，激發非公有制經濟活力和創造力的改革舉措。在功能定位上，明確公有制經濟和非公有制經濟都是社會主義市場經濟的重要組成部分，都是我國經濟社會發展的重要基礎；在產權保護上，明確提出公有制經濟財產權不可侵犯，非公有制經濟財產權同樣不可侵犯；在政策待遇上，強調堅持權利平等、機會平等、規則平等，實行統一的市場準入制度；鼓勵非公有制企業參與國有企業改革，鼓勵發展非公有資本控股的混合所有制企業，鼓勵有條件的私營企業建立現代企業制度。這將推動非公有制經濟健康發展。 | We must adhere to the "two unswervinglies" in order to continue and improve our basic economic system. The Decision proposes reform measures on multiple levels to encourage, support and guide the development of the non-public sector of the economy, and to stimulate its vigor and creativity. On functional positioning, the Decision points out that both the public and non-public sectors of the economy are important components of the socialist market economy, and an important basis for China's economic and social development. On the protection of property rights, the Decision points out that the property rights of both the public and non-public sectors of the economy are inviolable. On policy treatment, the Decision stresses equal rights, opportunities, rules, and a unified market access system. The Decision encourages non-public enterprises to participate in the reform of SOEs, encourages development of mixed-ownership enterprises in which private capital holds majority shares, and encourages qualified private enterprises to establish a modern corporate system. All these will contribute to the healthy development of the non-public sector of the economy. |
| 第三，關于深化財稅體制改革。財政是國家治理的基礎和重要支柱，科學的財稅體制是優化資源配置、維護市場統一、促進社會公平、實現國家長治久安的制度保障。現行財稅體制是在1994年分稅制改革的基礎上逐步完善形成的，對實現政府財力增強和經濟快速發展的雙贏目標發揮了重要作用。 | Three, deepening the reform of the fiscal and taxation systems. Finance is the foundation and an important pillar of state governance. Good fiscal and taxation systems are the institutional guarantee for improving resources allocation, maintaining market unity, promoting social equity, and realizing enduring peace and stability. Developed on the basis of the tax distribution system reform initiated in 1994, the current fiscal and taxation systems have played an important role in increasing the government's financial strength and promoting the rapid growth of the economy. |
| 隨著形勢發展變化，現行財稅體制已經不完全適應合理劃分中央和地方事權、完善國家治理的客觀要求，不完全適應轉變經濟發展方式、促進經濟社會持續健康發展的現實需要，我國經濟社會發展中的一些突出矛盾和問題也與財稅體制不健全有關。 | As the situation changes, the current fiscal and taxation systems cannot effectively respond to the requirements for dividing powers between the central and local governments to improve state governance. They have lagged behind our effort to transform the economic growth pattern and promote the sustainable and healthy development of the economy and society, and are causing problems that hinder economic and social development. |
| 這次全面深化改革，財稅體制改革是重點之一。主要涉及改進預算管理制度，完善稅收制度，建立事權和支出責任相適應的制度等。 | Fiscal and taxation system reform is one of the key points in deepening reform comprehensively. The reform mainly includes improvement of the budgeting and taxation systems, and establishment of a system in which authority of office matches responsibility for expenditure. |
| 全會決定提出，要實施全面規范、公開透明的預算制度，適度加強中央事權和支出責任，國防、外交、國家安全、關系全國統一市場規則和管理等作為中央事權；部分社會保障、跨區域重大項目建設維護等作為中央和地方共同事權，逐步理順事權關系；中央可通過安排轉移支付將部分事權支出責任委托地方承擔；對于跨區域且對其他地區影響較大的公共服務，中央通過轉移支付承擔一部分地方事權支出責任。 | The Decision stipulates that we will adopt a complete, standardized, open and transparent budget system, and appropriately increase the authority of office and responsibility of expenditure of the central government, including those concerning national defense, foreign affairs, national security, and unified national market rules and management. The authority of office over some social security programs, and the construction and maintenance of major trans-regional projects will be shared by the central and local governments, and the authority of office will be gradually clarified in this regard. The central government can delegate some expenditure responsibilities to local governments through transfer payments. In terms of trans-regional public services with great impacts on other regions, the central government will share some of the expenditure responsibilities of local governments through transfer payments. |
| 這些改革舉措的主要目的是明確事權、改革稅制、穩定稅負、透明預算、提高效率，加快形成有利于轉變經濟發展方式、有利于建立公平統一市場、有利于推進基本公共服務均等化的現代財政制度，形成中央和地方財力與事權相匹配的財稅體制，更好發揮中央和地方兩個積極性。 | The main aim of the reform is to clarify authority of office, reform and stabilize taxation, implement transparent budgeting and increase efficiency. It also aims to accelerate the development of a modern fiscal system that is conducive to the transformation of the economic growth pattern, the establishment of a fair market under unified rules, and the promotion of equal access to basic public services; develop fiscal and taxation systems that are compatible with the financial resources and authority of office of the central and local governments; and mobilize the initiative of both the central and local governments. |
| 財稅體制改革需要一個過程，逐步到位。中央已經明確，要保持現有中央和地方財力格局總體穩定，進一步理順中央和地方收入劃分。 | Reform of the fiscal and taxation systems is a step-by-step process and will take some time to complete. The Party Central Committee has clearly stated that we must maintain the stability of the current financial pattern of the central and local governments and further rationalize the division of revenues between them. |
| 第四，關于健全城鄉發展一體化體制機制。城鄉發展不平衡不協調，是我國經濟社會發展存在的突出矛盾，是全面建成小康社會、加快推進社會主義現代化必須解決的重大問題。改革開放以來，我國農村面貌發生了翻天覆地的變化。但是，城鄉二元結構沒有根本改變，城鄉發展差距不斷拉大趨勢沒有根本扭轉。根本解決這些問題，必須推進城鄉發展一體化。 | Four, improving mechanisms and institutions for the integrated development of urban and rural areas. The unbalanced development between urban and rural areas is a serious problem hindering the development of our economy and society, a major problem we must solve in order to complete the building of a moderately prosperous society in all respects and accelerate socialist modernization. Tremendous changes have taken place in China's rural areas since the reform and opening-up policy was introduced in late 1978. However, the urban-rural dual structure has not changed fundamentally, and the widening gap between urban and rural development has not been reversed. To solve these problems, we must push forward the integrated development of urban and rural areas. |
| 全會決定提出，必須健全體制機制，形成以工促農、以城帶鄉、工農互惠、城鄉一體的新型工農城鄉關系，讓廣大農民平等參與現代化進程、共同分享現代化成果。 | The Decision sates that we must improve the mechanisms and institutions to form new relations between industry and agriculture and between urban and rural areas in which industry promotes agriculture, urban areas support rural development, agriculture and industry benefit each other, and there is integrated urban and rural development, so that the overwhelming majority of farmers can participate in the modernization process on an equal basis and share the fruits of modernization. |
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