（五）2020年主要财税政策落实和重点财政工作情况。
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- Implementation of the main fiscal and tax policies and other major fiscal work in 2020
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2020年，财政部门认真贯彻党中央、国务院决策部署，按照预算法及其实施条例和《关于人大预算审查监督重点向支出预算和政策拓展的指导意见》，落实全国人大预算决议和审议意见要求，及时研究出台对冲疫情影响的财税政策，支持做好“六稳”工作、落实“六保”任务，发挥稳定经济的关键作用，同时加快推进财税体制改革，有力维护经济发展和社会稳定大局。文章源自英文巴士-https://www.en84.com/10942.html
文章源自英文巴士-https://www.en84.com/10942.html
In 2020, finance departments conscientiously implemented the decisions and plans of the Party Central Committee and the State Council; adhered to the Budget Law and its implementation regulations, and the Guidelines on People’s Congresses Expanding the Focus of Budget Review and Oversight to Expenditure Budgets and Policies; and worked as required by the outcomes of the NPC’s deliberations and their comments on the budgets. We developed and launched fiscal and tax policies to counter the impacts of the epidemic in a timely manner, supported efforts to ensure stability on the six fronts and maintain security in the six areas, and exerted our key role in stabilizing the economy. At the same time, we pushed forward fiscal and tax system reform at a faster pace, and provided strong guarantees for economic development and social stability.文章源自英文巴士-https://www.en84.com/10942.html
文章源自英文巴士-https://www.en84.com/10942.html
全力支持抗击新冠肺炎疫情。优先保障疫情防控经费。把疫情防控作为最重要、最紧迫的工作来抓，按照特事特办、急事急办原则，加快资金拨付使用，确保人民群众不因担心费用问题而不敢就诊，确保各地不因资金问题而影响医疗救治和疫情防控。加大对湖北等疫情严重地区支持力度。加强资金分配和使用监管，各级财政疫情防控资金支出超过4000亿元，为开展相关工作提供了坚实支撑。强化应对疫情的财税支持政策。对新冠肺炎患者实行财政兜底免费救治，不惜一切代价救治生命。对参加疫情防控的一线医务人员和防疫工作者给予临时性工作补助，疫情防控期间湖北省（含援鄂医疗队）补助标准再提高一倍。对疫情防控重点保障企业给予税费减免，通过优惠贷款贴息等方式提供资金支持。对紧缺的重点医疗物资实施政府兜底收储。积极支持疫情防控科研攻关，推进药物和疫苗研发等。同时，大力支持公共卫生体系、重大疫情防控救治体系和应急物资保障体系建设，提升重大突发公共卫生事件应急处置和救治、应急物资生产动员能力。文章源自英文巴士-https://www.en84.com/10942.html
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We devoted all-out efforts to supporting the fight against the Covid-19 epidemic. 文章源自英文巴士-https://www.en84.com/10942.html
文章源自英文巴士-https://www.en84.com/10942.html
Guaranteeing funds for epidemic prevention and control as a top priority
Setting our sights on epidemic prevention and control as our most important and urgent task, we acted according to the principle that extraordinary matters demand extraordinary measures, expediting the appropriation of funds to ensure that members of the public would not forgo medical treatment out of concern for the costs and that local authorities would not have to cut corners on medical treatment and prevention and control efforts due to lack of funding. We stepped up support for Hubei and other hard-hit areas. We strengthened oversight on the allocation and use of funds, while anti-epidemic expenditures from finance authorities at all levels exceeded 400 billion yuan, providing related work with firm support.
Strengthening fiscal and tax support policies for responding to the epidemic
We saw that Covid-19 patients were provided with free medical treatment funded by the government, and spared no cost to save lives. Frontline medical workers and epidemic prevention workers were granted temporary work subsidies, and subsidy standards for Hubei Province (including medical teams sent to assist Hubei) were doubled. We reduced or waived the taxes and fees of key enterprises that produce epidemic prevention and control supplies, and provided funding support through preferential loan interest subsidies and other means. We implemented government-funded procurement and stockpiling of key medical materials that were in short supply. We actively supported scientific research related to epidemic prevention and control, and promoted medicine and vaccine R&D. At the same time, we vigorously supported the development of the public health system, the major epidemic containment and treatment system, and the emergency supply system in order to raise our capacity to handle major public health emergencies and ramp up the production of emergency supplies.
出台实施规模性纾困政策。以更大的政策力度对冲疫情影响。坚持积极的财政政策更加积极有为，特殊时期采取特殊举措，赤字率提高到3.6%以上，赤字规模增加1万亿元，发行1万亿元抗疫特别国债，上述2万亿元主要用于保就业、保基本民生、保市场主体，包括支持减税降费、减租降息、扩大消费和投资等。新增地方政府专项债券比上年增加1.6万亿元，适当拓宽使用范围，提高专项债券资金可用作项目资本金的比例，积极扩大有效投资。加大减税降费力度支持纾解企业经营困难。实施阶段性大规模减税降费，与制度性安排相结合，全年为市场主体减负超过2.6万亿元。在实施降低增值税税率、个人所得税专项附加扣除、降低企业养老保险费率等制度性政策的基础上，根据应对疫情的需要，新出台实施7批28项减税降费政策，及时推出免征中小微企业社保费、减免小规模纳税人和部分行业增值税等阶段性措施，延缓小微企业、个体工商户所得税缴纳，着力支持保市场主体，向中小微企业、个体工商户和困难行业企业倾斜。加大转移支付力度缓解基层财政运行困难。中央对地方转移支付达到8.33万亿元，比上年增加8955亿元，增长12%，增量和增幅为近年来最高，并重点向中西部和困难地区倾斜，确保基层财力增长。阶段性提高地方财政资金留用比例，实行差异化资金调度，地方“三保”（保基本民生、保工资、保运转）支出得到较好保障。
We introduced and implemented broad policies for alleviating difficulties caused by the epidemic.
Offsetting the impact of the epidemic with stronger policies
We continued working to make our proactive fiscal policy more proactive and impactful, and adopted special measures for these unusual circumstances. The deficit-to-GDP ratio was raised to above 3.6%. The deficit increased by 1 trillion yuan, and an additional 1 trillion yuan of Covid-19 bonds were issued, with the total of 2 trillion yuan used primarily to ensure employment, meet basic living needs, and protect market entities. This includes support for efforts to cut taxes and fees, reduce rents and interest on loans, and increase consumption and investment. We issued an additional 1.6 trillion-yuan worth of local government special-purpose bonds compared to the previous year, and expanded the scope of their use appropriately. We also raised the proportion of special bonds that could be used as project capital, thereby actively expanding effective investment.
Stepping up tax and fee cuts to help alleviate the operational difficulties of enterprises
Through a combination of temporary large-scale tax and fee cuts and institutional arrangements, we reduced the burden on market entities by more than 2.6 trillion yuan for the year. On the basis of implementing institutional policies such as VAT rates reductions, special additional deductions for individual income tax, and downward adjustments of enterprise contributions to old-age insurance schemes and according to the needs of the epidemic response, we launched and implemented 7 rounds of tax and fee reductions including 28 specific policies. We promptly introduced temporary measures including exempting micro, small, and medium-sized enterprises from paying social insurance contributions and reducing or waiving VAT for small-scale taxpayers and certain industries, and postponed collection of income tax for small and micro businesses and self-employed individuals. With our focus on protecting market entities, we channeled support toward micro, small, and medium-sized enterprises, self-employed individuals, and enterprises in vulnerable industries.
Increasing transfer payments to alleviate difficulties in fiscal operations at the primary level
Transfer payments from the central government to local governments reached 8.33 trillion yuan, an increase of 895.5 billion yuan or 12% over the previous year. This was the largest increase in recent years in both rate and scale, with payments weighted toward the central and western regions and areas in need, in order to ensure the growth of primary-level governments’ fiscal capacity. The ratio of funds retained by local governments was raised temporarily, and differentiated allocation of funds was implemented. Local governments’ spending for ensuring people’s basic wellbeing, payment of salaries, and normal government functioning was ensured quite effectively.
推动三大攻坚战取得决定性成就。支持如期打赢脱贫攻坚战。聚焦剩余贫困县和贫困人口，精准落实帮扶措施。中央财政专项扶贫资金连续第五年增加200亿元，达到1461亿元，并向受疫情影响较重地区、挂牌督战地区倾斜。一次性增加综合性财力补助资金300亿元，支持地方脱贫攻坚补短板。加大对产业扶贫、就业扶贫的支持，着力解决“两不愁三保障”突出问题。加强扶贫项目资金全过程绩效管理，健全部门协同、上下联动的资金监管机制。推动生态环境明显改善。支持打好蓝天、碧水、净土保卫战。深入实施山水林田湖草生态保护修复工程试点。持续推进林业草原生态保护修复，全面加强生物多样性保护。引导黄河全流域开展横向生态补偿机制试点，带动沿黄各省区共抓大保护大治理。推动国家绿色发展基金挂牌运营，支持长江经济带沿线省市开展环境保护、能源资源节约利用等。防范化解重大风险取得积极成效。完善债务常态化监控机制，强化政策协同，实施联合监管，地方政府隐性债务风险得到缓释。从新增地方政府专项债券额度中安排2000亿元，支持化解中小银行风险。
We made decisive achievements in driving forward the three critical battles.
Helping ensure victory in the battle against poverty on schedule
Poverty alleviation measures were implemented precisely with the focus on counties and people that remain in poverty. Central government funding earmarked for poverty alleviation increased by 20 billion yuan for the fifth year running and reached 146.1 billion yuan, with these funds weighted toward regions severely affected by the epidemic and areas that have been designated for supervision in their poverty eradication efforts. A one-time increase of 30 billion yuan in comprehensive fiscal capacity subsidies was implemented in order to help local governments remedy shortcomings in the battle against poverty. We provided greater support for poverty alleviation through the development of local industries and employment, and devoted focus to resolving prominent problems under efforts to guarantee the basic food and clothing needs of the rural poor population and ensure that they have access to compulsory education, basic medical services, and housing. We stepped up end-to-end oversight on the performance of poverty alleviation programs, and refined mechanisms for the monitoring of funds featuring coordination between departments and central and local authorities.
Promoting noticeable environmental improvements
We supported the fight to keep our skies blue, our waters clear, and our lands pollution-free. We followed through with the implementation of pilot projects to protect and restore mountain, water, forest, farmland, lake, and grassland ecosystems. We continued to push forward forest and grassland ecological conservation and restoration, and bolstered efforts to protect biodiversity across the board. We guided the launch of trial compensation mechanisms for ecological conservation within the entire Yellow River basin, and encouraged provinces and autonomous regions along the river to work together in coordinating conservation and remediation efforts. We promoted the official launch of the national green development fund, and provided support to provinces and municipalities along the Yangtze Economic Belt for environmental protection and energy and resource conservation.
Capturing positive results in forestalling and defusing major risks
We refined mechanisms for regular debt oversight, strengthened policy coordination, and implemented joint supervision, thereby mitigating risks related to hidden local government debt. A total of 200 billion yuan from newly-issued local government special-purpose bonds was earmarked for helping to defuse risks for small and medium-sized banks.
大力支持科技创新。创新财政资金管理机制，保障关键核心技术攻关，支持量子通信与量子计算机、脑科学与类脑研究等“科技创新2030－重大项目”启动实施。健全鼓励支持基础研究、原始创新的体制机制，强化财政对基础研究的支持，为自主创新提供源头动力。健全稳定支持和竞争性支持相协调的投入机制，加大对中央级科学事业单位基本运行、自主选题研究和科研条件建设等稳定支持力度。综合运用多种方式支持国家科技创新基地建设，发挥对科技创新的支撑作用。突出对高水平人才队伍建设的支持，推动造就更多国际一流的科技领军人才和创新团队。支持符合条件的企业承担中央财政科技计划（专项、基金等）科研任务，引导企业加大研发投入，真正成为技术创新的主体。
We vigorously supported scientific and technological innovation.
We created new mechanisms for managing government funds with a view to supporting breakthroughs on core technologies in key fields and facilitating the launch of major projects for the Sci-Tech Innovation 2030 Agenda such as quantum communications, quantum computing, brain science, and brain-inspired intelligence research. We improved systems and mechanisms for supporting basic research and original innovation, intensified fiscal support for basic research, and provided the impetus to kick start independent innovation. We improved investment mechanisms coordinating the provision of support on an ongoing basis and a competitive basis, and intensified steady support for public scientific research institutions at the central level in their basic operations, research on independently selected topics, and development of research infrastructure. We employed a variety of means to support the construction of national science and technology innovation bases, and exerted the role of these bases in supporting scientific innovation. Making it a priority to foster high-level talent, we promoted the cultivation of more world-class leaders and teams of innovators in science and technology. We supported eligible enterprises in taking on research under central government-funded science and technology programs (projects and funds), and guided enterprises in increasing their R&D investment so that they truly become the primary vehicles of technological innovation.
着力支持实体经济转型升级。推动制造业高质量发展。发挥财政资金“四两拨千斤”撬动作用，引导资本、资源向战略关键领域聚焦。整合设立专项资金，支持提升产业基础能力和产业链水平。加大对集成电路、软件等产业税收优惠力度，延长新能源汽车购置补贴和免征车辆购置税政策至2022年底。大力支持中小企业发展。引导社会资本共同支持种子期、初创期成长型中小企业创新发展。继续支持实体经济开发区打造创新创业特色载体，促进提高中小企业创新能力和专业化水平。深入实施小微企业融资担保降费奖补政策，推动融资担保扩面降费。进一步做好清理拖欠民营企业、中小企业账款工作。强化粮食能源安全保障。增加产粮大县奖励，完善玉米、大豆生产者补贴和稻谷补贴政策。支持新建高标准农田8000万亩，实施东北黑土地保护性耕作4000万亩。支持统筹做好粮食库存消化和库存投放，优化储备结构。扩大生猪养殖临时贷款贴息补助范围，促进生猪稳产保供。完善可再生能源发电补贴政策，支持光伏、风电等实现平价上网。鼓励页岩气、煤层气等非常规天然气开采利用。支持提升能源储备能力。
We focused support on transformation and upgrading of the real economy.
Promoting high-quality development of the manufacturing sector
We gave full play to the leveraging role of government funds in guiding capital and resources toward key areas of strategic importance. We consolidated financial resources to set up special funds for supporting the enhancement of basic industrial capacities and the upgrading of industrial chains. We stepped up preferential tax benefits for industries including integrated circuits and software, and extended the policy of providing subsidies and waiving taxes for new-energy vehicle purchases to the end of 2022.
Vigorously supporting the development of small and medium-sized enterprises
We guided nongovernmental capital toward supporting innovation and development at growing small and medium-sized enterprises which were still in the seed or startup stages. We continued to support development zones focused on the real-economy in creating distinctive platforms for entrepreneurship and innovation, and pushed small and medium-sized enterprises to enhance their capacity for innovation and raise their level of specialization. We furthered implementation of the policy of providing rewards and subsidies to promote the reduction of financing guaranty fees for small and micro businesses, and worked to expand financing guarantee coverage and cut related fees. We made further progress in clearing overdue payments to private enterprises and small and medium-sized businesses.
Strengthening food and energy security guarantees
We increased rewards for major grain-producing counties, and refined policies for subsidizing corn, soybean, and rice producers. We backed the development of an additional 5.33 million hectares of high-standard cropland and the application of conservation tilling techniques on 2.67 million hectares of chernozem soil in northeast China. We supported coordinated efforts to reduce excess stockpiles of grain and put them on the market, thereby optimizing the structure of reserves. We also expanded the scope of temporary loan interest subsidies for hog farming in order to help stabilize the production and supply of hogs. We refined policies for subsidizing the use of renewable energy for power generation, and worked to see that electricity generated from wind and solar power comes on the grid at reasonable prices. We encouraged the exploration and utilization of unconventional natural gas such as shale gas and coal seam gas, and supported the expansion of our energy reserve capacity.
持续保障和改善民生。着力保居民就业。拓宽就业相关资金保障渠道，支持就业创业扶持政策落实。加大失业保险稳岗返还和创业担保贷款贴息政策力度，助力稳企业保就业。扩大失业保险保障范围，加强失业人员基本生活保障和再就业服务。推动教育公平发展和质量提升。稳定教育投入，优化投入结构。统一全国义务教育生均公用经费基准定额，将中西部地区标准提高到与东部一致。支持深入实施义务教育薄弱环节改善与能力提升工作，基本消除城镇“大班额”，基本补齐乡村小规模学校和乡镇寄宿制学校短板。支持地方公办民办并举扩大普惠性学前教育资源，巩固完善幼儿资助制度。加快推进高中阶段教育普及攻坚，促进职业教育高质量发展，加大对中西部高校的支持力度。提高社会保障水平。居民医保、基本公共卫生服务经费人均财政补助标准分别提高到每人每年550元、74元。按照5%左右的幅度调整退休人员基本养老金水平，城乡居民基础养老金最低标准提高到93元。企业职工基本养老保险基金中央调剂比例进一步提高至4%，22个中西部和老工业基地省份净受益1768.45亿元。保障养老金按时足额发放，实现企业养老保险基金省级统收统支。提高优抚对象等人员抚恤和生活补助标准。中央层面划转部分国有资本充实社保基金工作全面完成，共划转93家中央企业和金融机构国有资本总额1.68万亿元。支持24个试点城市培育发展住房租赁市场，支持各地开工改造城镇老旧小区4.03万个。强化基层公共文化服务，支持5万余家博物馆、图书馆等公共文化设施免费开放。做好民生兜底工作。及时启动社会救助和保障标准与物价上涨挂钩联动机制，阶段性加大价格临时补贴力度，扩大低保、临时救助政策范围，保障困难群众基本生活。
We continued to ensure and improve public wellbeing.
Focusing on stabilizing employment
We expanded channels for providing employment-related funding, and facilitated the implementation of policies supporting employment and entrepreneurship. We bolstered policies for refunding employment insurance premiums to help enterprises maintain stable employment and for subsidizing interest payments on guarantee loans for business startups, thereby helping to keep businesses and employment stable. We extended the coverage of unemployment insurance, and enhanced efforts to meet the basic needs of unemployed persons and help them find new employment.
Promoting the development of more equitable and higher-quality education
We stabilized investment in education, and optimized the structure of investment. We established a unified national benchmark for public funding per student in the compulsory education stage, putting the benchmark in the central and western regions on a par with that in the eastern region. We supported work to address weak links and boost capacity in compulsory education, largely eliminated the problem of excessively large class sizes in urban schools, and basically remedied deficiencies at small rural schools and boarding schools in counties and townships. We facilitated the expansion of public-interest preschool education resources through both public and private kindergartens, and consolidated and improved the financial assistance system for preschool-age children. We moved faster to advance universal senior secondary education, promoted high-quality development of vocational education, and stepped up support for higher education institutions in the central and western regions.
Raising social security benefits
Government subsidies for basic medical insurance for rural and non-working urban residents and basic public health services were increased to 550 yuan and 74 yuan, respectively, per person per year. Basic pension benefits for retirees were increased by around 5%, and the minimum basic pension benefit for rural and non-working urban residents rose to 93 yuan. The centrally-regulated share of enterprise employees’ basic old-age insurance funds was increased further to 4%, with 22 provinces in central and western regions and where old industrial bases are located receiving net benefits of 176.845 billion yuan from these funds. Pension benefits were paid on time and in full, and provincial-level collection and pay-out of enterprise workers’ basic old-age insurance funds was realized. Subsidies and living allowances were increased for entitled groups. Work by the central government to appropriate a portion of state capital to replenish social security funds was fully completed, with a total of 1.68 trillion yuan in state capital transferred from 93 central government enterprises and financial institutions. We supported efforts to foster and develop the rental housing market in 24 trial cities, and provided assistance for the renovation of 40,300 old urban residential communities. We strengthened public cultural services at the community level, and helped more than 50,000 public cultural facilities like museums and libraries offer free admission.
Working hard to meet people’s basic needs
We launched mechanisms for raising social assistance and benefit payments in step with price increases in a timely manner, implemented short-term increases of temporary price subsidies, and expanded the coverage of subsistence allowances and temporary assistance, thereby ensuring the basic living needs of people in financial difficulty.
创新实施新增财政资金直达机制。对新增财政赤字和抗疫特别国债2万亿元建立特殊转移支付机制，确保新增中央财政资金“一竿子插到底”，直达市县基层、直接惠企利民。健全管理制度。制定管理办法，明确直达资金分配、使用、拨付、监管要求，防范资金分散和截留。督促指导地方严格执行制度，省级财政既当好“过路财神”又不当“甩手掌柜”，加大资金下沉力度。快速下达资金。按照“中央切块、省级细化、备案同意、快速直达”的原则，推动资金高效精准投放到终端。与往年相比，纳入直达机制的资金使用进度整体上加快了一个季度以上。严格资金监管。开发建设联通中央、省、市、县各级财政的直达资金监控系统，建立资金台账，实现对每笔资金从源头到末端的全链条、全过程跟踪。加强部门协同联动，形成监管合力。直达机制运行有序有效，为基层落实“六保”任务及时补充了财力，为市场主体克服困难及时提供了支持。
We created and implemented a new mechanism for the direct allocation of government funds.
A special-channel transfer payment mechanism was established for the 2 trillion yuan of new funds from the fiscal deficit and Covid-19 bonds to ensure that these funds went precisely where intended, going straight to prefecture and county governments and directly benefiting businesses and people.
Establishing a sound management system
We formulated management provisions and set clear requirements for the distribution, utilization, allocation, and supervision of directly-appropriated funds to ensure that these funds were not diluted or withheld. We pushed and guided local authorities in rigorously implementing this system of management, ensuring that provincial-level finance departments act as involved intermediaries in their role of distributing funds rather than detached onlookers, and that a greater proportion of funds reaches the lower levels.
Rapidly delivering funds
Acting according to the principle of the central government divvying up funds and provincial authorities taking charge of specifics with rapid and direct allocation of funds following filing and approval, we pushed forward precise and effective delivery of funds to end users. Utilization of funds covered under the direct allocation mechanism was faster by one quarter or more compared to previous years.
Enforcing rigorous supervision over funds
We developed an oversight system for directly-allocated funds linking central, provincial, prefectural, and county-level finance departments, and set up a ledger system to trace every sum at every stage from its source to its end user. We strengthened interdepartmental coordination to form synergy in oversight. The direct allocation mechanism has run smoothly and effectively, promptly supplementing the financial resources of primary-level governments so that they can fulfill their tasks in maintaining security in the six areas, and providing timely support for market entities in overcoming difficulties.
坚持政府过紧日子。中央部门带头，从严编制预算，执行中严把支出关口，除疫情防控、国债付息等必要增支外，其他支出总体上控制在批准的预算规模内，中央本级支出负增长，其中非急需非刚性支出压减50%以上。定期评估中央部门落实过紧日子情况，加强预算执行监控结果运用，推动及时堵塞漏洞、改进管理。督促地方厉行勤俭节约，可开可不开的会坚决不开，可办可不办的培训坚决不办，可暂缓实施的支出项目资金、各类沉淀资金及时缴回财政，可统筹整合的预算资金及时调整支出用途，将过紧日子的要求落到实处。
We ensured that governments at all levels keep tightening their belts.
Central government departments took the lead in formulating strict budgets, and made rigorous efforts to keep overall expenditures, other than necessary additional expenditures including those for epidemic prevention and control and interest payments on national debt, within approved budgetary limits. Central government spending registered negative growth, with non-essential and non-obligatory expenditures cut by more than 50%. We carried out regular assessments of the belt-tightening efforts of central government departments, strengthened application of the outcomes of oversight on budget execution, and took steps to close loopholes in a timely manner and improve management. We pushed local authorities to practice strict economization and cut down on unnecessary meetings and training. All categories of idle funds from non-critical expenditure items were recalled, and budgetary funds open for consolidation were promptly put to other uses, thus ensuring concrete execution of the requirement to tighten our belts.
持续提升财政管理水平。财税体制改革稳步推进。修订后的预算法实施条例颁布施行，契税法、城市维护建设税法顺利出台。印花税法草案按程序提请全国人大常委会初次审议。生态环境、公共文化、自然资源、应急救援等领域中央与地方财政事权和支出责任划分改革方案印发实施。推进预算管理一体化建设，出台全国统一的业务规范和技术标准。预算绩效管理持续深化。进一步完善预算绩效管理制度体系，出台项目支出绩效评价管理办法。严格绩效目标管理，深入开展重点绩效评价。扩大向全国人大报送绩效信息范围，推动绩效信息向社会公开。国有资产和财务管理不断加强。向全国人大常委会报告国有资产管理情况。295户中央企业新纳入国有资本经营预算编制范围。政府财务报告编制范围扩大到108家中央部门，地方层面实现编制工作全覆盖。进一步严肃财经纪律。加强会计审计监管，深入开展会计师事务所审计质量提升专项工作，严厉打击财务造假。扎实开展脱贫攻坚、长江禁捕等财税政策落实和资金监管工作，督促问题整改、推动配套改革。依法接受人大预算审查监督。落实全国人大及其常委会有关预算决议，抓紧抓实审计查出问题整改，坚持解决具体问题与建立长效机制同步推进，及时向全国人大常委会报告整改情况。积极加强与人大代表沟通联络，充分听取意见建议，及时回应关切。
We continued to improve fiscal management.
Steadily advancing fiscal and tax reform
The revised regulations on implementation of the Budget Law were promulgated, and the Law on Deed Transfer Tax and the Law on Urban Construction and Maintenance Tax were successfully introduced. The draft law on stamp duty was submitted to the NPC Standing Committee for its first reading in accordance with due procedures. Plans for reforms targeted at clearly dividing the respective fiscal powers and expenditure responsibilities of central and local governments in areas including the environment, public culture, natural resources, and emergency relief services were published and implemented. We advanced the development of an integrated system for budget management, and introduced nationally unified operational norms and technical standards.
Continuously developing performance-based budget management
We took steps to further improve the performance-based budget management system, and introduced management provisions for performance reviews of expenditure items. Performance targets were rigorously managed, and key performance reviews were carried out in a thorough manner. A broader range of performance-related information was submitted to the NPC, and efforts were made to promote public access to this information.
Strengthening management over state-owned assets and government finance
We reported to the NPC Standing Committee on the management of state-owned assets. A total of 295 central government enterprises were added to state capital operations budgets. The scope of government financial statements was expanded to include 108 central government departments, with all government departments included at the local level.
Further tightening up fiscal discipline
We stepped up oversight on accounting and auditing, made focused efforts to improve auditing quality at accounting firms, and cracked down hard on financial fraud. We earnestly implemented fiscal and tax policies in areas such as poverty alleviation and the Yangtze River fishing ban, and exercised oversight on the use of relevant funds. We pressed for the rectification of problems in this regard, and pushed forward supporting reforms.
Accepting people’s congress budget review and oversight in accordance with law
We worked to see that the resolutions of the NPC and its Standing Committee on budgets were implemented, took prompt and concrete steps to correct problems discovered in auditing, worked for simultaneous progress on the resolution of problems and the development of permanent mechanisms, and made timely reports to the NPC Standing Committee on our efforts to rectify problems. We actively strengthened communications and links with NPC deputies, heard their opinions and suggestions, and responded to their concerns in a timely manner.
2020年是“十三五”规划收官之年。五年来，我国经济社会发展取得新的历史性成就，“十三五”规划主要目标任务胜利完成，财政改革发展工作也取得了新的进展。一是财政实力进一步增强，为促进经济社会持续健康发展提供坚实物质基础。在实施大规模减税降费政策情况下，“十三五”时期财政收入总量达到88.88万亿元，比上一个五年增长38%，实现高基数基础上的增长。二是财政支出保持较高强度，有力保障党和国家事业发展需要。坚持开源节流，盘活存量，用好增量，“十三五”时期财政支出总量达到109.62万亿元，比上一个五年增长56%，重点领域支出得到有效保障。三是坚持实施积极的财政政策，促进经济运行保持在合理区间。坚持不搞“大水漫灌”式强刺激，根据形势变化灵活调整赤字率、政府债务规模，集成发挥各项财税政策工具作用，引导和改善市场预期，统筹好发展和安全。四是减税降费力度空前，有效促进市场主体和实体经济发展。坚持算政治账、长远账，税制改革与减税降费措施相结合，制度性安排与阶段性政策并举、普惠性减税与结构性减税并重，“十三五”时期减税降费累计7.6万亿元，在减轻企业负担、激发创新活力、优化经济结构、促进居民消费、扩大就业等方面发挥了重要作用。五是民生投入只增不减，改革发展成果更多更公平惠及全体人民。财政再困难，也没有在民生支出上退步。五年来中央财政专项扶贫资金年均增长25.9%。国家财政性教育经费支出占国内生产总值比例保持不低于4%。基本养老、基本医疗、城乡低保等保障水平逐年提高。六是供给侧结构性改革、国家重大战略任务支撑有力，持续提升经济发展质量和效益。支持实施创新驱动发展战略，五年来全国财政科技投入年均增长9%。落实乡村振兴战略，城乡、区域发展协调性不断增强。支持实施可持续发展战略，生态系统整体质量和稳定性显著提升。推动扩大高水平对外开放，五年来关税总水平从9.8%降至7.5%。七是财税体制改革纵深推进，基本确立现代财政制度框架。预算管理更加科学规范，绩效管理改革全面实施。增值税、个人所得税等税种改革取得重大进展，税收立法工作持续推进。分领域中央与地方财政事权和支出责任划分改革方案陆续出台。国有资产管理制度不断完善。
The year 2020 was the final year of the 13th Five-Year Plan. Over the past five years, our country has made new and historic achievements in economic and social development. Major targets set in the 13th Five-Year Plan have been successfully reached, while new progress has been made in fiscal reform and development.
First, our fiscal strength has been further enhanced, providing a solid material foundation for promoting healthy and sustained economic and social development. While large-scale tax and fee cuts were implemented, fiscal revenue during the 13th Five-Year Plan period totaled 88.88 trillion yuan. This was an increase of 38% over the previous five years, reflecting growth from a large base.
Second, fiscal spending has been kept at high intensity, providing strong guarantees for the advancement of the undertakings of our Party and country. We have worked hard to grow revenue streams, reduce expenses, and put both idle and additional funds to work. Fiscal expenditures during the 13th Five-Year Plan period reached 109.62 trillion yuan, up 56% over the previous five years, effectively ensuring spending in key areas.
Third, we have upheld a proactive fiscal policy to keep major economic indicators within an appropriate range. We were firm in choosing not to adopt a deluge of strong stimulus policies, and flexibly adjusted the deficit rate and the scale of government debts in light of new developments. We have leveraged various fiscal and tax policies and tools in an integrated manner, guided and improved market expectations, and struck the right balance between development and security imperatives.
Fourth, we have implemented unprecedented cuts of taxes and fees, and effectively promoted the development of market entities and the real economy. We have acted in the long-term interests of our country, integrated tax reform with tax and fee cuts, and attached equal emphasis to institutional arrangements and temporary policies and to general-benefit tax cuts and structural tax cuts. During the 13th Five-Year Plan period, taxes and fees were cut by a total of 7.6 trillion yuan, which has played an important role in easing burdens on enterprises, unleashing vitality for innovation, improving the structure of the economy, spurring consumer spending, and expanding employment.
Fifth, we have only increased and not reduced spending on improving people’s living standards, and ensured that all the people enjoy more of the fruits of reform and development in a fairer way. No matter how difficult the fiscal situation has been, we have never cut spending in this regard. Over the last five years, central government funding for poverty alleviation has grown by an average rate of 25.9% per year. Government budgetary spending on education has been kept at a level of no less than 4% of GDP. The level of benefits from basic old-age insurance, basic medical insurance, and urban and rural subsistence allowances has been raised on a yearly basis.
Sixth, we have provided strong support for supply-side structural reform and major national strategic tasks, and consistently improved economic development in quality and effect. We have supported implementation of the innovation-driven development strategy, with nationwide government investment in science and technology increasing at an average annual rate of 9% over the past five years. The rural revitalization strategy has been put into effect, and development has grown more coordinated between urban and rural areas and between different regions. We have supported the implementation of the sustainable development strategy, and witnessed significant improvement in the overall quality and stability of our ecosystems. We have promoted the expansion of high-standard opening up, with the overall tariff level reduced from 9.8% to 7.5% over the past five years.
Seventh, we have steadily advanced fiscal and tax reform and put in place a basic framework for a modern public finance system. Budget management has become more science-based and standardized, and reforms for performance-based management have been carried out across the board. Major progress has been made in reform of taxes including VAT and individual income tax, and tax legislation has kept moving forward. Reform plans aimed at appropriately dividing fiscal powers and spending responsibilities between the central and local governments on a sector-by-sector basis have been successively introduced. The state-owned assets management system has been consistently improved.
这些成绩的取得是以习近平同志为核心的党中央坚强领导的结果，是习近平新时代中国特色社会主义思想科学指引的结果，是全国人大、全国政协及代表委员们监督指导的结果，是各地区、各部门和全国各族人民共同努力的结果。
We owe these achievements to the strong leadership of the Party Central Committee with Comrade Xi Jinping at its core; to the sound guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era; to the oversight and guidance of the NPC, the CPPCC National Committee, and their deputies and members; and to the concerted efforts of all regions, all departments, and the people of all our nation’s ethnic groups.
同时，预算执行和财政工作中还存在一些困难和问题。主要是：财政收入增长乏力，预算平衡难度加大，紧平衡特征进一步凸显。区域间财力不平衡，一些地方财政收支矛盾突出，部分市县财政收支运行紧张。一些地方项目储备不足、前期准备不充分不到位，影响了扩大有效投资等相关政策落实。一些领域存量项目固化僵化问题依然突出，调整优化支出结构力度还需加大。部分部门和单位预算绩效管理不够到位，全过程预算绩效管理的质量有待提升。违法违规新增地方政府隐性债务情况仍然存在，有的地方政府债务负担较重。随着人口老龄化程度加深及保险待遇稳步提高，社会保险基金的长期平衡压力逐步增大。我们高度重视这些问题，将积极采取措施加以解决。
At the same time, we have yet to overcome the following difficulties and problems in budget execution and public finance work:
- Growth of fiscal revenue lacks momentum, making it more difficult to balance the budget and showing more apparent signs of a tight balance.
- The fiscal resources of different regions are imbalanced, with some local governments facing pronounced gaps between revenue and expenditure, and some cities and counties facing pressure in fiscal operations.
- Some localities have insufficient reserves of projects or are inadequately prepared for them, negatively impacting the implementation of relevant policies such as the expansion of effective investment.
- Existing projects in certain areas remain inflexible and inadaptable, and greater efforts are needed to adjust and improve the spending structure.
- Budget performance is not adequately managed in some departments and organizations, and the quality of full-process performance management needs to be enhanced.
- There are still cases of new hidden local government debt being added in violation of laws and regulations, and some local governments are carrying heavy debt burdens.
- The pressure on social security funds to maintain balance over the long term is increasing as population aging becomes more serious and insurance benefit standards steadily rise.
We must take these problems very seriously, and actively adopt measures to address them.
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