中共中央關(guān)于全面深化改革若干重大問題的決定（全文）
Decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform
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| 五、深化財(cái)稅體制改革 | V. Deepening the Reform of the Fiscal and Taxation Systems |
| 財(cái)政是國家治理的基礎(chǔ)和重要支柱，科學(xué)的財(cái)稅體制是優(yōu)化資源配置、維護(hù)市場(chǎng)統(tǒng)一、促進(jìn)社會(huì)公平、實(shí)現(xiàn)國家長(zhǎng)治久安的制度保障。必須完善立法、明確事權(quán)、改革稅制、穩(wěn)定稅負(fù)、透明預(yù)算、提高效率，建立現(xiàn)代財(cái)政制度，發(fā)揮中央和地方兩個(gè)積極性。 | Finance is the foundation and an important pillar of state governance. Good fiscal and taxation systems are the institutional guarantee for optimizing resources allocation, maintaining market unity, promoting social equity, and realizing enduring peace and stability. We must improve legislation, clarify powers and responsibilities, reform the taxation system, stabilize tax burdens, have transparent budgets, increase efficiency, and establish a modern fiscal system to mobilize the initiative of both the central and local governments. |
| （17）改進(jìn)預(yù)算管理制度。實(shí)施全面規(guī)范、公開透明的預(yù)算制度。審核預(yù)算的重點(diǎn)由平衡狀態(tài)、赤字規(guī)模向支出預(yù)算和政策拓展。清理規(guī)范重點(diǎn)支出同財(cái)政收支增幅或生產(chǎn)總值掛鉤事項(xiàng)，一般不采取掛鉤方式。建立跨年度預(yù)算平衡機(jī)制，建立權(quán)責(zé)發(fā)生制的政府綜合財(cái)務(wù)報(bào)告制度，建立規(guī)范合理的中央和地方政府債務(wù)管理及風(fēng)險(xiǎn)預(yù)警機(jī)制。 | 17. Improving the budget management system. We will adopt a completely standardized, open and transparent budget system. The focus of budget review will be extended from fiscal balance and deficit scale to expenditure budget and fiscal policies. We will clear up major expenditures that are linked to increases in financial revenues or GDP, and normally we will not link them up. We will establish a cross-year budget balance mechanism, a comprehensive government financial reporting system on accrual basis, and a standardized and reasonable debt management and risk early warning mechanism for both central and local governments. |
| 完善一般性轉(zhuǎn)移支付增長(zhǎng)機(jī)制，重點(diǎn)增加對(duì)革命老區(qū)、民族地區(qū)、邊疆地區(qū)、貧困地區(qū)的轉(zhuǎn)移支付。中央出臺(tái)增支政策形成的地方財(cái)力缺口，原則上通過一般性轉(zhuǎn)移支付調(diào)節(jié)。清理、整合、規(guī)范專項(xiàng)轉(zhuǎn)移支付項(xiàng)目，逐步取消競(jìng)爭(zhēng)性領(lǐng)域?qū)ｍ?xiàng)和地方資金配套，嚴(yán)格控制引導(dǎo)類、救濟(jì)類、應(yīng)急類專項(xiàng)，對(duì)保留專項(xiàng)進(jìn)行甄別，屬地方事務(wù)的劃入一般性轉(zhuǎn)移支付。 | We will improve the general transfer payments growth mechanism, and mainly increase the transfer payments to old revolutionary base areas, regions inhabited by ethnic minorities in compact communities, border areas and poverty-stricken areas. Local fiscal gaps caused by the central authority's policy of increasing spending will be filled by general transfer payments in principle. We will tidy up, integrate and regulate special transfer payments projects, gradually cancel special matching funds and matching funds from local government in competitive areas. We will rigorously control special transfer payments for guiding, relief and emergency purposes, and screen the remaining special transfer payments and include them in the category of general transfer payments if they concern local affairs. |
| （18）完善稅收制度。深化稅收制度改革，完善地方稅體系，逐步提高直接稅比重。推進(jìn)增值稅改革，適當(dāng)簡(jiǎn)化稅率。調(diào)整消費(fèi)稅征收范圍、環(huán)節(jié)、稅率，把高耗能、高污染產(chǎn)品及部分高檔消費(fèi)品納入征收范圍。逐步建立綜合與分類相結(jié)合的個(gè)人所得稅制。加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革，加快資源稅改革，推動(dòng)環(huán)境保護(hù)費(fèi)改稅。 | 18. Improving the taxation system. We will deepen the reform of the taxation system, improve the local tax system, and gradually increase the proportion of direct tax. We will promote the reform of value-added tax, and simplify tax rate appropriately. We will adjust the collection scope, procedures and rates of consumption tax, and impose this tax on products that consume too much energy and cause serious pollution as well as some high-end consumer goods. We will establish an individual income tax system in which taxable income is defined in both comprehensive and categorized ways, accelerate real estate tax legislation and push the related reform forward in a timely manner. We will accelerate resource tax reform, and change the current environmental protection fee into an environment tax. |
| 按照統(tǒng)一稅制、公平稅負(fù)、促進(jìn)公平競(jìng)爭(zhēng)的原則，加強(qiáng)對(duì)稅收優(yōu)惠特別是區(qū)域稅收優(yōu)惠政策的規(guī)范管理。稅收優(yōu)惠政策統(tǒng)一由專門稅收法律法規(guī)規(guī)定，清理規(guī)范稅收優(yōu)惠政策。完善國稅、地稅征管體制。 | In line with the principles of unifying taxation, promoting equality in tax burdens and fair competition, we will strengthen management of preferential tax policies, especially regional preferential tax policies. All preferential tax policies will be made clear in taxation laws and regulations and we will sort out existing preferential policies in this regard. We will improve the collection and management system of state and local taxes. |
| （19）建立事權(quán)和支出責(zé)任相適應(yīng)的制度。適度加強(qiáng)中央事權(quán)和支出責(zé)任，國防、外交、國家安全、關(guān)系全國統(tǒng)一市場(chǎng)規(guī)則和管理等作為中央事權(quán)；部分社會(huì)保障、跨區(qū)域重大項(xiàng)目建設(shè)維護(hù)等作為中央和地方共同事權(quán)，逐步理順事權(quán)關(guān)系；區(qū)域性公共服務(wù)作為地方事權(quán)。中央和地方按照事權(quán)劃分相應(yīng)承擔(dān)和分擔(dān)支出責(zé)任。中央可通過安排轉(zhuǎn)移支付將部分事權(quán)支出責(zé)任委托地方承擔(dān)。對(duì)于跨區(qū)域且對(duì)其他地區(qū)影響較大的公共服務(wù)，中央通過轉(zhuǎn)移支付承擔(dān)一部分地方事權(quán)支出責(zé)任。 | 19. Establishing a system whereby authority of office matches responsibility of expenditure. We will 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, the construction and maintenance of major trans-regional projects will be shared by the central and local governments, and gradually clarify authority of office in this regard. Regional public services are the responsibilities of local governments. The central and local governments will shoulder their respective expenditure responsibilities according to the division of the authority of office. 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. |
| 保持現(xiàn)有中央和地方財(cái)力格局總體穩(wěn)定，結(jié)合稅制改革，考慮稅種屬性，進(jìn)一步理順中央和地方收入劃分。 | We will maintain the overall stability of the current financial pattern of the central and local governments, and further rationalize the division of revenues between them through tax reform and taking into consideration the tax categories. |
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