黄奇帆：牢牢把握全面深化改革的出发点和落脚点（中英对照）

一、全体人民通过辛勤劳动增加财富，必须建立在完善的社会主义基本经济制度之上。

I. A well-developed basic socialist economic system is essential if the people as a whole are to become wealthier through their own hard work

邓小平同志曾指出：“搞社会主义，一定要使生产力发达，贫穷不是社会主义。”新中国成立后，我们党领导人民在建设和发展社会主义的道路上进行了艰辛探索，取得了巨大成就，同时也走过一些弯路。僵化的经济体制和过分单一的所有制结构，制约了各种生产要素的快速流动和充分利用，抑制了城乡劳动者的积极性、主动性和创造性，使本该生机盎然的社会主义经济活力没能得到充分发挥。改革开放后，我们党深刻总结历史教训，立足社会主义初级阶段这个最大实际，逐步建立起公有制为主体、多种所有制经济共同发展的基本经济制度，从而推动了我国社会生产力、综合国力和人民生活水平的大幅提升。必须清醒看到，我国将长期处于社会主义初级阶段，发展仍是解决所有问题的关键，必须毫不动摇巩固和发展公有制经济，毫不动摇鼓励、支持、引导非公有制经济发展，进一步筑牢国家繁荣富强、人民幸福安康、社会和谐稳定的物质基础。

Deng Xiaoping once said: “To build socialism, it is necessary to develop productive forces. Poverty is not socialism.” Following the founding of the People’s Republic of China, the CPC led the people on a painstaking journey to explore a means of building and developing socialism. While tremendous achievements were made during this process of exploration, there were also several missteps. A rigid economic system and a sole form of ownership restricted the rapid flow and optimal use of factors of production. This dampened the initiative, enthusiasm, and creativity of urban and rural workers, and prevented the socialist economy, which otherwise should have thrived, from reaching its full potential. Following the introduction of the reform and opening up policy in 1978, the CPC, having drawn profound lessons from the past, and with the realization that China was still in the primary stage of socialism, gradually established a basic economic system whereby public ownership constitutes the mainstay while various forms of ownership are able to develop side by side. As a result, China’s productive forces, overall national strength, and living standards have all witnessed remarkable improvement. However, we must be aware that China will remain in the primary stage of socialism for a long time to come, and that development is still the key to the resolution of all of China’s problems. Therefore, we must unwaveringly consolidate and develop the public sector of the economy, unwaveringly encourage, support, and guide the development of the non-public sector, and thereby lay down more solid material foundations to underpin the prosperity and strength of the country, the happiness and wellbeing of the people, as well as the harmony and stability of our society.

《决定》对坚持和完善我国基本经济制度作了系统阐述，提出了许多新的改革举措。这些举措，充分体现了促进公平正义和增进人民福祉的要求。比如，明确强调“公有制经济财产权不可侵犯，非公有制经济财产权同样不可侵犯”，“国家保护各种所有制经济产权和合法权益”，这就为各种所有制经济依法平等使用生产要素、公平参与市场竞争、同等受到法律保护提供了制度保障。积极发展“国有资本、集体资本、非公有资本等交叉持股、相互融合的混合所有制经济”，这种以产权为纽带的新型经济共同体，不仅会促进劳动、知识、技术、管理、资本一体化，实现要素配置效率最大化，而且能充分保障各种要素按贡献公平参与分配，增进人民群众对经济发展的认同感和参与度。强调“国有企业属于全民所有”，划转部分国有资本充实社会保障基金，到2020年把国有资本收益上缴公共财政的比例提高到30%，这充分体现出国有企业惠及全民的本质属性和社会责任。强调“非公有制经济在支撑增长、促进创新、扩大就业、增加税收等方面具有重要作用”，“废除对非公有制经济各种形式的不合理规定，消除各种隐性壁垒，制定非公有制企业进入特许经营领域具体办法”，这是对保障各类企业权利平等、机会平等、规则平等的重大促进，能使劳动者从各类企业中获得更多就业机会和稳定的收入。

The Decision on Comprehensively Deepening Reform presents a series of requirements on what must be done in order to preserve and develop China’s basic economic system. At the same time, it also sets forth a considerable number of new reform measures, all of which fully reflect the requirement of promoting equity and justice and improving public wellbeing. For instance, it clearly states that “the property rights of the public sector are inviolable, as are those of the non-public sector,” and that “the state protects the property rights and legitimate rights and interests of all forms of ownership.” These statements have provided an institutional guarantee for economic entities operating under various forms of ownership to legally use factors of production as equals, to compete in the market on an equal footing, and to enjoy the same protection afforded by the law. The Decision also states that vigorous efforts will be made to “develop a mixed economy in which state capital, collective capital, and private capital can hold shares in one another and become mutually integrated.” Being bound together by property rights, this new type of economic community will not only promote the integration of labor, knowledge, technology, managerial expertise, and capital, thereby maximizing the efficiency of resource allocation, but will also ensure that various factors of production are able to participate in the distribution of income equally on the basis of their respective contributions. This will help to increase public identification with and participation in economic development. Emphasizing that “state-owned enterprises (SOEs) are owned by the whole people,” the Decision states that a proportion of state-owned capital will be used to supplement social security funds, and that the proportion of state capital gains that is turned over to public finance will be increased to 30% by the year 2020. In these statements, the inherent nature of SOEs and the social responsibility that they have to benefit the people as a whole is fully reflected. In addition, the Decision also states that “the non-public sector of the economy plays an important role in sustaining growth, stimulating innovation, creating jobs, and increasing tax revenues,” and that “all manner of irrational regulations concerning the non-public sector will be abolished, hidden barriers will be removed, and specific measures will be formulated to allow private businesses to enter fields that require special permission.” These statements represent a major step forward in ensuring equality between various forms of enterprise with regard to rights, opportunities, and rules. The implementation of these measures will enable workers to obtain more employment opportunities and receive stable incomes from various kinds of enterprises.

二、保障各类市场主体平等竞争、平等获益，惠及广大民众，有赖于改革完善现代市场体系。

II. Reforms to establish a well-developed modern market system are the key to ensuring that market entities under all forms of ownership can compete and gain on an equal footing for the benefit of the general public

成熟经济体最显著的标志是构建起统一开放、竞争有序的市场体系。国际上，一些发展中国家经济长期徘徊，一个重要原因在于经济发展取得一定成果后，伴生了利益的相对固化，百姓缺失了市场的公平参与权，结果效率和公平都无法得到保障。党的十四届三中全会提出培育和发展市场体系以来，经过20年不懈努力，我国已建立起生产资料、商品流通、金融、技术、人才、信息等各类市场体系。但政府和市场的边界还不够明晰，政府存在对市场的干预过度，影响了市场对资源配置的决定性作用；在一些领域和行业，公平竞争的市场规则被扭曲，市场主体平等竞争的权利被垄断利益所侵害。全面深化改革，就必须加快形成企业自主经营、公平竞争，消费者自由选择、自主消费，商品和要素自由流动、平等交换的现代市场体系，破除各种市场壁垒，提高资源配置的公平性和效率。

A uniform market system which is characterized by openness and orderly competition can be regarded as the most prominent symbol of a well-developed economy. The major reasons why prolonged economic stagnation has been seen in certain developing countries that once enjoyed a certain degree of success in economic development are that social interests in these countries have become solidified, ordinary people have lost the right to participate in market activities equally, and neither efficiency nor fairness can be guaranteed. Since the establishment and development of a market system was first proposed at the Third Plenary Session of the Fourteenth CPC Central Committee 20 years ago, China has put in place a variety of market systems covering means of production, commodity distribution, finance, technology, personnel, and information following two decades of tireless efforts. However, the boundaries between the government and the market are still somewhat blurred, there is still too much government intervention in market activities, and the decisive role of the market in the allocation of resources has yet to be fully realized. In certain fields and industries, the market rule of fair competition has been distorted, and the right of market entities to compete on an equal footing has been undermined by the interference of monopoly interests. Therefore, in comprehensively deepening reform, we must accelerate the establishment of a modern market system in which enterprises operate independently and compete equally, consumers make choices freely and spend of their own accord, and commodities and factors of production flow freely and are exchanged on equal terms. By tearing down all manner of market barriers, we will strive to make resource allocation fairer and more efficient.

《决定》对建立公平开放透明的市场规则、完善主要由市场决定价格的机制、建立城乡统一的建设用地市场、完善金融市场体系和技术创新市场导向机制等方面提出了明确要求。以金融体制为例，就有很多改革新举措。比如，“允许具备条件的民间资本依法发起设立中小型银行等金融机构”，这不仅有利于改善企业融资环境，解决中小企业融资难、融资贵问题，还为百姓投资理财拓宽了渠道，有利于增加居民收入。又如，“推行股票发行注册制改革”，不仅有利于拓展市场的价值发现功能，推动更多优质企业上市和垃圾股退市，促进股市健康发展，也有助于从根本上堵塞由于发行人和投资者信息不对称而形成的内幕交易黑洞，保障股民投资权益，促进投资保值增值。再如，“多渠道推动股权融资”，可以优化我国企业股本形成机制，引导更多社会资金进入实体经济，解决企业负债率普遍偏高的问题，防范企业债务风险，还能有效疏导民间资金流向，增加群众股权性收益。

The Decision on Comprehensively Deepening Reform puts forward a number of specific requirements with regard to establishing fair, open, and transparent market rules, improving the mechanisms that ensure prices are predominately subject to market forces, establishing a unified construction land market for both urban and rural areas, improving the system of financial markets, and improving mechanisms to ensure that technological innovations are market-oriented. With regard to the financial system, for example, the Decision presents a number of new reform measures. According to the Decision, “eligible non-government investors will be allowed to set up financial institutions such as small and medium-sized banks.” This measure will help to improve the environment for the financing of enterprises, addressing the high cost and the difficulty that small and medium-sized enterprises face in securing finance. At the same time, this measure will also provide ordinary people with additional channels to invest, manage their wealth, and increase their incomes. The Decision also states that “reform will be implemented to make the issuance of stocks registration-based.” This provision will boost the capacity of the market to discover value, make it easier for quality enterprises to go public and junk stocks to exit the market, and promote the healthy development of the stock market. In addition, it will fundamentally plug up loopholes that allow insider trading to take place as a result of asymmetric information between stock issuers and investors, thereby protecting investor rights and interests and helping to ensure that investments can retain their value and appreciate. According to the Decision, efforts will also be made to “promote equity financing through multiple channels.” This measure will help to improve the mechanisms under which Chinese enterprises form capital stock, channel more private capital into the real economy, address the high debt ratios that are common in Chinese enterprises, and fend off enterprise debt risks. At the same time, it will also effectively guide the flow of private capital, helping to increase people’s equity earnings.

三、促进社会公平正义，合理调节国民收入分配，增加群众福祉，需要深化财税体制改革。

III. The further reform of the fiscal and taxation system is required to promote social equity and justice, properly adjust national income distribution, and improve public wellbeing

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。这些年，随着国民经济平稳较快发展，全国财政收入稳步增长，2012年已达11.7万亿元。目前，我国财政体制仍存在各级政府事权和支出责任不清、转移支付随意性、基本公共服务保障不到位等问题。按照党的十八大“完善公共财政体系”的要求，《决定》提出改进预算管理制度，“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”，“完善一般性转移支付增长机制”，“逐步取消竞争性领域专项和地方资金配套”，等等。这些都是优化国民收入再分配的制度化安排，对于调动中央和地方两个积极性，推动政府职能转变，促进区域财力平衡，增强基本公共服务能力，为民众带来福祉，都有重大积极作用。

A sound fiscal and taxation system can serve as an institutional guarantee for our efforts to optimize resource allocation, safeguard a unified market, promote social fairness, and ensure the enduring peace and stability of the country. In recent years, with the rapid development of the national economy, China’s fiscal revenue has maintained steady growth, reaching 11.7 trillion yuan in 2012. Despite this, however, there are still a number of problems present in China’s fiscal system. For instance, powers and corresponding spending responsibilities at different levels of government are not clearly defined, transfer payments are often discretionary, and support for public services is insufficient. In line with the requirement to “improve the system of public finance,” which was set forth at the Eighteenth National Congress of the Party, the Decision on Comprehensively Deepening Reform states that efforts will be made to improve China’s budgetary management system. To do this, the government will “reevaluate and regulate major expenditures that are linked to increases in fiscal revenues or GDP, and rescind such linkages in principle”; “improve the mechanism for increases in regular transfer payments”; and “phase out dedicated government funds and matching funds from local governments in competitive areas.” These measures all represent institutional arrangements for optimizing national income redistribution. They will play a positive and highly significant role in keeping both the central government and local governments motivated, promoting the transformation of government functions, balancing financial resources among different regions, and increasing our capacity to provide basic public services for the benefit of the public.

改革开放以来，我国通过不断深化税制改革，逐步形成了以流转税和所得税为主体，其他税种相配合的复合税制。但现行税制中，地方税体系建设相对滞后，二次分配的调节功能有待增强。深化税收体制改革，就是要按照简税制、宽税基、稳税负的原则，进一步优化税制税种结构，激发人民群众的创业创富活力，藏富于民。为此，《决定》强调，税制改革的着眼点在于“统一税制、公平税负、促进公平竞争”。我国近年来实施了“营改增”、提高个人所得税起征点等改革措施，今后还将加快消费税、房产税、资源税、环保费改税等一系列改革，其目的就是更好地发挥税收杠杆作用，撬动经济发展方式转变。同时，通过税收调节，逐步扭转收入分配差距扩大趋势，促进社会和谐稳定。

Since the launch of the reform and opening up drive in 1978, through continued efforts to deepen the reform of its tax system, China has gradually established a composite tax system in which turnover tax and income tax represent the main tax forms while other types of tax play a supplementary role. However, under China’s current tax system, the development of the local tax system has lagged behind, and the function it assumes in secondary distribution needs to be strengthened. In setting out to deepen the reform of China’s tax system, we need to further improve the mix of taxes in line with the principles of pursuing a simple tax system, a broad tax base, and steady tax burdens. By doing so, we will provide the people with a stronger incentive to start businesses and create wealth, thereby increasing the amount of wealth in our society. The Decision on Comprehensively Deepening Reform emphasizes that the focus of tax system reform is to “unify the tax system, promote greater equality in tax burdens, and ensure fair competition.” In recent years, China has implemented a number of reform measures regarding the tax system, such as replacing business tax with value-added tax and raising the threshold for individual income tax. In the future, we will accelerate a series of tax reforms, including the reform of excise tax, property tax, and resource tax, as well as the replacement of environmental protection fees with taxes. The purpose of these attempts is to make better use of taxation as a lever to promote the transformation of China’s growth model. At the same time, we will use tax as a means of reversing the widening income gap and promoting social harmony and stability.