The fiscal system below the provincial level is an integral part of the intergovernmental fiscal relationship system. The general office of the State Council recently issued the guiding opinions on further promoting the reform of the financial system at and below the provincial level, releasing an important signal of the in-depth promotion of China's financial system reform. This reform concerns the governance of the country and the people's livelihood. What is the significance of the reform? What do you want to see? How to land? The reporter interviewed authorities and experts. Clarify the "road map" of reform and straighten out the financial relationship between governments below the provincial level In the process of establishing a modern fiscal and taxation system, straightening out the fiscal relations between governments is a "difficult bone", including straightening out the fiscal relations between the central and local governments and those below the provincial level. Since the Third Plenary Session of the 18th Central Committee of the Communist Party of China, China has strengthened the top-level design of fiscal and tax system reform, promoted the reform of the division of fiscal powers and expenditure responsibilities between the central and local governments, and gradually formed a central local fiscal relationship with clear powers and responsibilities, coordinated financial resources and regional balance. "However, as an extension of the financial relationship between the central and local governments, the reform of the financial system below the provincial level in some regions is relatively lagging behind, and there is an urgent need to further deepen the reform to promote the solution." The relevant person in charge of the Ministry of Finance said. At the 25th meeting of the Central Committee for comprehensively deepening reform held on April 19 this year, the guiding opinions on further promoting the reform of the financial system below the provincial level were reviewed and adopted. The opinions issued by the State Council office this time clearly defined the "road map" of reform, and put forward the reform objectives: further straighten out the financial relations between governments below the provincial level, establish and improve the financial system below the provincial level with more reasonable allocation of powers and responsibilities, more standardized income division, relatively balanced financial distribution and more powerful grass-roots support, promote the construction of a unified national market, promote the equalization of basic public services, and promote high-quality development, And provide a solid guarantee for building a modern socialist country in an all-round way. How to advance the reform? The opinions put forward five measures: clearly define the fiscal authority and expenditure responsibility below the provincial level; Straighten out the income relationship between governments below the provincial level; Improve the transfer payment system below the provincial level; Establish and improve the financial system adjustment mechanism below the provincial level; Standardize financial management below the provincial level. Fanziying, a professor at Shanghai University of Finance and economics, said that this reform will reshape the governance model of grass-roots governments, lay a foundation for the construction of a national unified market, help alleviate the financial pressure at the grass-roots level, and have a far-reaching impact on the economy, society and the people. Clearly define the fiscal authority and expenditure responsibility, and reasonably allocate the authority and responsibility Generally speaking, fiscal authority and expenditure responsibility involve the issues of "who will do the cause" and "who will pay the money" among governments at all levels. "More reasonable allocation of rights and responsibilities" is one of the reform goals. "Only when the fiscal powers and expenditure responsibilities are clearly defined, can we match the powers and responsibilities, form a strong incentive and restraint mechanism, and promote governments at all levels to do their own things well within the scope of financial resources." Said fuzhihua, vice president of the Chinese Academy of financial sciences. The opinions require that the fiscal powers at and below the provincial level be clearly defined according to the benefit scope of basic public services, the complexity of information management and other powers. According to the opinions, the provincial financial powers in education, scientific and technological research and development, basic old-age insurance for enterprise employees, basic medical insurance for urban and rural residents, food security, planning and construction of major infrastructure across cities and counties should be appropriately strengthened; Public security, municipal transportation, urban and rural construction, rural roads, public facilities management and other basic public services are determined as the financial powers of cities and counties. "Appropriately strengthening provincial responsibilities can give better play to the provincial role in overall planning, cross regional coordination, comprehensive regulation and unified management." The relevant person in charge of the Ministry of Finance said. In terms of defining the fiscal expenditure responsibilities at all levels below the provincial level, it is necessary to clarify the expenditure responsibilities according to the division of fiscal powers, and determine the expenditure responsibilities of common fiscal powers differently. The person in charge said that the higher-level finance should arrange the transfer payment of joint financial powers in full according to the expenditure responsibility undertaken, so as to avoid letting the lower-level finance passively assume the responsibility of "revealing the bottom". At the same time, it is not allowed to increase the expenditure responsibility of subordinates or transfer the expenditure responsibility to subordinates in any form, such as assessment and comparison, assignment of tasks, requirements for supporting funds, etc. Straighten out the income relationship between governments below the provincial level and promote regional balance Just as a skillful woman cannot make bricks without straw, the government also needs stable "real gold and silver" to perform its duties. The opinions made clear how to further straighten out the income relationship between governments below the provincial level. Among them, the income is divided by reference to the attribute of tax category, and the tax revenue with strong liquidity of tax base, uneven distribution among regions and large annual income fluctuation is regarded as provincial income or shared by the provinces in a high proportion; Take the tax revenue with relatively stable tax base and obvious regional attribute as the income of the city and county or share a higher proportion by the city and county. "On the premise of not distorting the market, governments at all levels should be able to obtain stable income, which is conducive to strengthening income management and promoting regional income balance." The relevant person in charge of the Ministry of Finance said that at the same time, it is necessary to balance the income of enterprises in some industries and gradually eliminate the division of income according to the affiliation of enterprises. At present, there are different ways of income sharing in different regions. The opinions emphasized that the revenue sharing mode should be standardized. "Standardizing revenue sharing, we should share the main types of taxes in proportion, promote the gradual unification of the sharing proportion of the same tax revenue, implement the policy of tax rebate, tax reduction and fee reduction, and promote a unified market and fair competition." The person in charge said. Improve the transfer payment system and promote accurate guarantee Transfer payment is an important part of the financial relationship between the superior and subordinate governments, and an important tool to optimize the allocation of financial resources and ensure the implementation of specific policy objectives. "In the reform, we will establish and improve the transfer payment system below the provincial level, increase support for areas with weak financial resources according to the nature of fiscal authority, and improve the regular evaluation mechanism of transfer payment." The relevant person in charge of the Ministry of Finance said. Opinions further clarify the functional positioning of various transfer payments. General transfer payments are used to balance the allocation of basic financial resources among regions, and favor old revolutionary base areas, ethnic minority areas, border areas, underdeveloped areas and important functional areas; The transfer payment of common fiscal powers is connected with the reform of the division of fiscal powers and expenditure responsibilities, which is used to fulfill the common fiscal powers and expenditure responsibilities that the government at the same level should bear At the same time, focusing on the goal of "reaching the bottom line, promoting balance and ensuring key points", we adjusted the transfer payment structure below the provincial level, optimized the horizontal and vertical financial structure, promoted the sinking of financial resources, enhanced the ability of grass-roots public service support, and promoted the implementation of major decisions and arrangements of the central government. "These measures will promote the allocation efficiency and use efficiency of transfer payment funds." The person in charge said. Standardizing the financial management below the provincial level and implementing the "Three Guarantees" at the county level The opinions issued this time also put forward requirements for financial management below the provincial level. "In order to standardize and strengthen the relevant management of the financial system, the opinions put forward requirements for the financial management system of the Development Zone, the financial reform of the county directly managed by the province, the guarantee mechanism of 'Three Guarantees' at the county level, the management of township finance and county, the debt management of local governments and other work involving the financial relationship between the upper and lower governments." The relevant person in charge of the Ministry of Finance said. Focusing on the implementation of the "Three Guarantees" guarantee mechanism at the county level, the opinions are clear: establish a long-term guarantee mechanism for county-level financial resources; We will give priority to the county level, provide assistance at the municipal level, provide support at the provincial level, and encourage the central government to fully implement the responsibility of "Three Guarantees" at the grass-roots level; Establish and improve the working mechanism of pre audit, in-process monitoring and post disposal. The official said that promoting the reform of the financial system below the provincial level is a work to lay a foundation and benefit the long-term. It has a broad impact, far-reaching significance and great responsibility. The financial department will, in accordance with the decision-making and deployment of the Party Central Committee and the State Council, refine the division of labor, compact the responsibilities, and pay close attention to the implementation, so as to ensure that all reform measures are effective. (Xinhua News Agency)