（二）2014年财税政策。 2. Fiscal and tax policies in
2014
1、继续实施积极的财政政策 (1) Continuing to implement a
proactive fiscal policy
2014年实施积极的财政政策，适当扩大财政赤字，保持一定的刺激力度，同时赤字率保持不变，体现宏观政策的稳定性和连续性，促进经济持续健康发展和财政平稳运行。围绕使市场在资源配置中起决定性作用，加强和改善财政宏观调控，发挥财政政策促进结构调整的优势，把实施财政政策同全面深化改革紧密结合起来，明晰政府和市场的边界，处理好政府和市场的关系，着力提高宏观调控水平，推动经济更有效率、更加公平、更可持续发展。在实施积极的财政政策的过程中，重点把握好三个方面的内容：
In 2014 we will implement a
proactive fiscal policy and increase the deficit by an appropriate amount to
ensure a proper stimulus. At the same time, we will keep the deficit-to-GDP
ratio unchanged, maintain stability and continuity of our macro policies, and
promote sustained, sound economic growth and steady financial operations.
Focusing on letting the market play a decisive role in allocating resources, we
will strengthen and improve macro-control through fiscal policy, make full use
of fiscal policy in promoting economic structural adjustments, closely
integrate implementing fiscal policy with comprehensively deepening reform,
clearly define the boundary and properly handle the relationship between
government and the market, strive to exercise better macro-control, and get the
economy to develop in a more efficient, equitable and sustainable way. While
implementing a proactive fiscal policy, we need to give priority to the
following three areas:
一是优化财政支出结构，提高财政资金使用效益。厉行勤俭节约，严控“三公”经费等一般性支出。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，编制预算时据实安排重点支出，不再采取先确定支出总额再填项目的办法。进一步优化转移支付结构，重点增加对革命老区、民族地区、边疆地区、贫困地区的转移支付。创新扶贫开发方式，推进精准扶贫，大力支持集中连片特殊困难地区区域发展和扶贫攻坚。清理、整合、规范专项转移支付，严格控制新增项目和资金规模，建立健全定期评估和退出机制。将专项转移支付项目由2013年的220个减少到150个左右。加强财政结转结余资金管理，盘活财政存量资金，腾出资金重点用于农业、教育、社会保障、卫生、大气污染治理和生态环境保护等领域的支出。
First, we will optimize the
structure of government expenditures and use government funds more efficiently.
We will economize and strictly restrict spending on official overseas visits,
official vehicles, and official hospitality, as well as other regular
expenditures. We will review and standardize key items of which budgetary
expenditures are closely linked to the increases in government revenue and
expenditures or to GDP and eliminate this linkage in general cases, and plan
their budgetary expenditures according to the actual needs and put an end to
the practice of first setting an expenditure budget and then deciding items to
be funded. We will take further steps to improve the structure of transfer
payments and emphatically increase transfer payments to old revolutionary base
areas, ethnic minority areas, border areas, and poverty-stricken areas. We will
innovate the way poverty reduction and development is carried out, tailor
measures to local conditions, and give strong support to regional development
and poverty relief in contiguous poor areas. We will review, reorganize and
standardize special transfer payments, strictly limit new projects and their
amounts, and put in place a sound mechanism for their periodic assessment and
termination. The number of projects funded by special transfer payments will be
cut from 220 in 2013 to about 150 this year. We will strengthen management of
carryover and surplus appropriations and make good use of the government’ s
financial resources, so that more funds will be available for agriculture,
education, social security, public health, air pollution control, environmental
protection and other key areas.
二是完善有利于结构调整的税收政策，促进经济提质增效升级。结合税收制度改革，进一步扩展小型微利企业税收优惠政策。完善促进养老、健康、信息、文化等服务消费发展的财税政策。对先进技术设备、关键零部件、能源原材料等767种商品实施较低的进口暂定关税。对300种资源、能源和高耗能产品实施税率为2%－40%的出口关税。完善促进企业创新的税收政策，研究完善加速设备折旧政策，落实好扩大企业研发费用加计扣除范围的政策。
Second, we will improve tax
policies that encourage structural adjustments in order to increase the quality
and returns of economic growth and spur industrial upgrading. As part of the
tax system reform, we will further expand the preferential tax policies for
small enterprises with low profits. We will improve fiscal and tax policies to
stimulate consumption of services such as elderly care, health, information,
and culture. Relatively low provisional import tariffs will be levied on 767
types of commodities including advanced technology and equipment, key spare
parts and components, and energy and raw materials. Export tariffs of 2%-40%
will be imposed on 300 types of natural and energy resources as well as
products of which production is energy intensive. We will refine tax policies
that encourage enterprises to innovate, improve policies to accelerate
equipment depreciation, and fully implement the policy on extending the scope
of tax deductions for enterprises’ R&D spending.
三是切实加强地方政府性债务管理，有效防控财政风险。研究赋予地方政府依法适度举债融资权限，建立以政府债券为主体的地方政府举债融资机制。除严格授权举借的短期债务外，地方政府举借债务只能用于城市建设等公益性资本支出或置换存量债务，不得用于经常性支出。研究制定地方政府债券自发自还改革方案，推动部分地方开展改革试点。对地方政府性债务实行分类管理和限额控制，对没有收益的公益性事业发展举借的一般债务，由地方政府发行一般债券融资，主要以公共财政收入和举借新债偿还；对有一定收益的公益性事业发展举借的专项债务，主要由地方政府通过发行市政债券等专项债券融资，以对应的政府性基金或专项收入偿还。推广运用政府与社会资本合作模式（PPP），鼓励社会资本通过特许经营等方式参与城市基础设施等的投资和运营。在允许地方政府规范举债的同时，进一步加强地方融资平台公司举债管理，规范融资平台公司融资行为。抓紧剥离融资平台公司承担的政府融资职能，剥离后地方政府新发生或有债务，要严格限定在依法担保形成的债务范围内。同时，建立债务风险预警及化解机制，列入风险预警范围的高风险地区不得新增债务余额，强化金融机构等债权人约束，推进建立考核问责机制和地方政府信用评级制度。为确保改革措施平稳推进，既要规范管理新增债务，也要妥善处理存量债务，防止资金链断裂。
Third, we will strengthen local
government debt management and forestall and control fiscal risks. We will
study how to grant local governments the power to finance through borrowing as
appropriate and as laid down by regulations, and create local government
financing mechanisms mainly by issuing government bonds. Apart from short-term
debt secured with strict authorization, local governments should only borrow to
fund urban development and other public-service capital expenditure or to
replace their outstanding debts, rather than regular expenditure. We will
develop a reform plan for local governments to issue bonds and repay debt on
their own, and encourage some localities to launch the trial reform. Local
government debt will be managed by type and capped. General liabilities arising
from the development of nonprofit public service programs will be financed by
general bonds issued by local governments and repaid mainly with government
revenue or new borrowings. Special debts incurred for the development of
public-service programs with a degree of yield will be financed mainly by
municipal bonds and other special bonds issued by local governments and repaid
with the revenue from corresponding government-managed funds or special use
revenue. We will promote application of the Public and Private Partnership
(PPP) model, and encourage the involvement of nongovernmental capital in the
investment and operation of urban infrastructure by means of franchises and other
operations. While allowing local governments to raise funds in compliance with
standards, we will further strengthen management over the borrowings of local
financing companies, regulate their financing activities, and step up efforts
to remove government financing being underwritten by such companies. If local
governments incur new contingent liabilities afterwards they must be strictly
limited within the scope of law-based debt guarantees. Meanwhile, we will build
mechanisms for issuing warnings about and defusing debt risks. High-risk
regions included in the risk warning list shall not be allowed to take on more
debt. We will place tighter constraints on financial institutions and other
creditors, and move forward with developing evaluation and accountability
mechanisms and a credit rating system for local governments. To ensure smooth
implementation of reform measures, we shall not only put new debt under
standardized management but appropriately handle outstanding debt to avoid any
break in the chain of funding.
2、促进农业可持续发展和推进城镇化 (2) Promoting sustainable
agricultural development and moving urbanization forward
切实贯彻落实国家粮食安全战略，继续支持提高农业综合生产能力，确保谷物基本自给、口粮绝对安全。在此基础上，支持建立农业可持续发展长效机制。一是支持生态友好型农业发展。推动实施保护性耕作，开展深松整地试点、秸秆还田工作；支持畜禽粪便资源化利用，选择一些规模较大的养殖场开展试点；推广旱作农业技术。二是推进农业走出去，积极利用国外资源。三是支持耕地修复保护。选择部分省份开展新一轮退耕还林试点；支持在河北部分地下水超采漏斗区开展耕地治理和农业节水措施应用试点；启动重金属污染耕地修复试点。四是推进粮棉收储补贴制度改革。适当控制最低收购价格上调幅度，合理制定临时收储价格，让市场机制更多地发挥作用。从2014年起，取消部分地区大豆和棉花临时收储政策，开展目标价格补贴试点。加大财政资金投入，支持重点省份加快推进“危仓老库”维修改造。
We will earnestly implement the
country’s food security strategy, continue to support the efforts to raise
overall agricultural production capacity, and guarantee our basic
self-sufficiency of cereal grains and absolute grain security. On this basis,
we will support the establishment of permanent mechanisms for sustainable
agricultural development.
First, we will support the
development of ecologically friendly agriculture. We will encourage
conservation tillage by carrying out trials to improve the subsoil of land and
return plant stalks to fields. We will support recovery of resources from
animal manures and select a number of large livestock and poultry farms to
begin the trial. We will spread dry-farming techniques.
Second, we will encourage
agriculture to go global, and actively use foreign resources.
Third, we will support the
restoration and conservation of cultivated land. We will conduct another round
of trials to turn cultivated land back to forests in selected provinces. We
will support the pilot project to improve cropland and adopt water saving
measures in agriculture in parts of the areas with funnel-shaped drainage
caused by overtapping groundwater in Hebei Province. We will also launch trials
of restoring cultivated land contaminated by heavy metals.
Fourth, we will push forward the
reform of the system for subsidizing the purchase and storage of grain and
cotton. We will keep the rise in their minimum purchase prices within
appropriate limits, set reasonable prices for temporary purchase and storage,
and let market forces play a bigger role in deciding their prices. Beginning in
2014, we will phase out the policy of temporarily purchasing and stockpiling
soybean and cotton in some areas, and launch a pilot project of granting
subsidies on the basis of target prices. We will increase government funding to
support key provinces in acting more quickly to renovate their dilapidated
warehouses.
积极推动城镇化进程。发挥财政资金的引导作用，推广运用PPP模式，支持建立多元可持续的城镇化建设资金保障机制。研究建立财政转移支付同农业转移人口市民化挂钩机制。支持开展新型城镇化试点示范工作。
We will drive forward the process
of urbanization. We will give play to the steering role of government funds,
spread the use of the PPP model, and support the establishment of diversified
and sustainable mechanisms for ensuring funding for urbanization. We will
explore mechanisms to link transfer payments to the number of rural people who
have moved to cities and got registered as permanent urban residents. We will
support the trials and demonstrations of the new type of urbanization. |
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