Abstract On the 26th, the Ministry of Finance reported that Vice Minister of Finance Zhang Shaochun reported on the "2016 Central Final Report and the Central Final Account Draft" at the 28th meeting of the Standing Committee of the 12th National People's Congress. He said that with...
On the 26th, the Ministry of Finance reported that Vice Minister of Finance Zhang Shaochun reported on the "2016 Central Final Report and the Central Bank Final Account" at the 28th meeting of the Standing Committee of the 12th National People's Congress. He said that with the increasing adaptability of enterprises to the reform of the camp, the effect of the tax increase and reduction of the camp reform will become more and more obvious. In addition to implementing the new tax reduction and fee reduction measures introduced this year, the pressure for reduction in the later period will be greater, and the whole year will be realized. The budget goal requires a lot of effort.
According to the statistics of the Ministry of Finance, from January to May, the national general public budget revenue was 772.4 billion yuan, a year-on-year increase of 10%. The central general public budget revenue was 363.23 billion yuan, a year-on-year increase of 9.3%. The national general public budget expenditure was 764.67 billion yuan, a year-on-year increase of 14.7%, of which the central government's expenditure at this level was 1,116.6 billion yuan, a year-on-year increase of 9.2%.
Zhang Shaochun said that the next step will be to focus on the following tasks.
The first is to implement a proactive fiscal policy. We will implement and improve the comprehensive pilot policy for the reform of the camp, simplify the structure of the VAT rate, and reduce the VAT rate from four to 17%, 11% and 6%, and cancel the 13%. We will implement policies to reduce the scope of preferential income tax reduction for small and micro-profit enterprises, increase the proportion of research and development expenses for technology-based small and medium-sized enterprises, and clean up and standardize administrative fees and government funds. On this basis, policies and measures to further reduce the burden on enterprises have been implemented, and the annual tax reduction and fee reduction has exceeded one trillion yuan. Strengthen budget execution management, ensure that the budget can be used in a timely manner after the release, and avoid “money and other projects”.
The second is to deepen the structural reform of the supply side. Continue to support the diversion of employees in the process of resolving excess capacity in the steel and coal industries, and the disposal of “zombie enterprises” by central enterprises. Prevent and resolve the risk of overcapacity in coal power. We will improve the positive incentive mechanism for inclusive financial policies and guide more credit funds into the real economy. We will comprehensively promote the pilot integration of agriculture-related funds in poverty-stricken counties. Actively and steadily reform the price formation mechanism and storage system for important agricultural products such as grain. Select some grain-producing provinces to carry out pilot projects for large-scale disaster insurance for moderate-scale farmers.
The third is to deepen the reform of the fiscal and taxation system. Accelerate the reform of the division of central and local fiscal authority and expenditure responsibility in the basic public service field. Formulate the overall plan for central and local income division, improve the local tax system plan, and study the individual income tax reform plan. Expand the scope of pilot water resources tax reform. Actively promote tax legislation related to tobacco leaf tax and ship tonnage tax.
Zhang Shaochun also said that there are still some problems to be solved in the 2016 budget implementation. While strengthening the management measures, the Ministry of Finance will focus on improving the institutional mechanisms and strengthening the prevention and control of the source. Specifically include: First, improve budget preparation. Improve the basic expenditure and project expenditure standard system. The second is to strengthen the management of special transfer payments. The third is to improve the performance of financial funds. The fourth is to regulate the management of government investment funds. Strictly control the newly established fund. The fifth is to strengthen local government debt management. Standardize the use of government and social capital cooperation (PPP) mode, reasonably determine the scope and boundaries of the project, strictly control the scale of expenditure responsibility of PPP projects, and effectively prevent hidden government debt risks. Sixth is to further serious financial discipline.

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