（二）2017年财政政策。
文章源自英文巴士-https://www.en84.com/2202.html
2. Fiscal policy for 2017文章源自英文巴士-https://www.en84.com/2202.html
文章源自英文巴士-https://www.en84.com/2202.html
2017年财政政策要更加积极有效。一是继续实施减税降费政策，进一步减轻企业负担。完善营改增试点政策，释放更大减税效应。扩大享受减半征收企业所得税优惠的小微企业范围，年应纳税所得额上限由30万元提高到50万元。科技型中小企业研发费用加计扣除比例由50%提高到75%。继续实施2016年底到期的物流企业大宗商品仓储设施城镇土地使用税等6项税收减免政策。实行上述税收政策，全年再减少企业税负3500亿元左右。全面清理规范政府性基金，取消城市公用事业附加等基金，授权地方政府自主减免部分基金。取消或停征中央涉企行政事业性收费35项，收费项目再减少一半以上，汇总公布中央和地方行政事业性收费目录清单。进一步清理规范经营服务性收费，适当降低“五险一金”有关缴费比例。实行上述降费政策，全年再减少涉企收费约2000亿元。二是赤字率保持在3%，适度扩大支出规模。赤字率保持不变，赤字规模随国内生产总值增长而相应增加。在支持实施减税降费政策的同时，中央和地方财政通过合理安排收入预算、全面盘活存量资金，确保财政支出强度不减且实际支出规模扩大。三是突出保障重点，提高支出的有效性和精准度。新增财力以及调整存量腾出的资金，优先用于支持推进供给侧结构性改革、适度扩大有效需求，加大对基本民生保障和扶贫、农业、教育、生态文明建设等重点领域的投入，使财力进一步向困难地区和基层倾斜，更好发挥财政资金使用效益，增强财政对基本公共服务的保障能力。文章源自英文巴士-https://www.en84.com/2202.html
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Fiscal policy for 2017 will be more proactive and we will work to implement it more effectively.文章源自英文巴士-https://www.en84.com/2202.html
文章源自英文巴士-https://www.en84.com/2202.html
First, continuing to cut taxes and fees in favor of enterprises文章源自英文巴士-https://www.en84.com/2202.html
文章源自英文巴士-https://www.en84.com/2202.html
We will improve the policy on trials to replace business tax with VAT, and ensure that tax reductions achieve a greater impact. We will halve corporate income tax for more small and micro businesses by raising annual taxable corporate income threshold from 300,000 to 500,000 yuan. The portion of spending on research and development by small and medium-sized enterprises (SMEs) that is eligible for tax deductions will be raised from 50 to 75 percent. The reduction and exemption policy on six taxes, including the land use tax on logistics companies renting township land for commodity storage facilities, expired at the end of 2016, but we will continue to implement it this year, which will reduce taxes on enterprises by approximately 350 billion yuan. We will fully overhaul government-managed funds to ensure that they are managed according to standards, cancel funds such as the urban public facility surcharges, and authorize local governments to reduce or waive payments into certain funds. We will cancel or suspend 35 central government administrative charges on enterprises, cutting these charges by another more than 50 percent, and release the lists of central and local government administrative charges to the public. We will further overhaul and exercise standard-based management of business and service fees and charges, and make an appropriate cut in the ratio of enterprise contributions to the old-age insurance, medical insurance, unemployment insurance, workers’ compensation, maternity insurance, and housing provident fund schemes. All told, this will reduce fees and charges on enterprises by around 200 billion yuan this year.文章源自英文巴士-https://www.en84.com/2202.html
Second, keeping the deficit-to-GDP ratio at 3 percent while moderately expanding spending
We will keep the deficit-to-GDP ratio the same as last year, and allow an increase in the deficit that corresponds to GDP growth. While working to reduce taxes and fees in support of tax credit policies, the central and local governments must use appropriate revenue budgeting and put all dormant budgetary funds to good use to ensure there is no contraction in spending intensity and there is an expansion in real spending.
Third, ensuring fiscal funding for key areas and making government spending more effective and targeted
In using financial resources newly acquired or freed up by adjusting dormant budgetary funds, we will give preference to promoting supply-side structural reform and ensuring effective demand moderately expands. We will increase investment in key areas of work including meeting our people’s basic needs, poverty alleviation, agriculture, education, and promoting ecological progress, and will further slant financial allocations to favor regions facing difficulties as well as counties and townships. We will see that government funds are used more efficiently, and strengthen fiscal capacity to guarantee basic public services.
在实施积极财政政策过程中，着力推进供给侧结构性改革，推动解决结构性供需失衡。继续支持做好钢铁、煤炭行业化解过剩产能过程中职工分流安置工作，按照各地安置职工进度及时拨付专项奖补资金，落实并完善相关支持政策。对职工安置困难较大和财政收支压力大的地区，加大专项奖补资金和就业专项资金倾斜力度。防范化解煤电产能过剩风险。支持深化农业供给侧结构性改革。着力推动提高金融服务实体经济效率，引导更多信贷资金进入实体经济。发挥好工业转型升级专项资金作用，支持智能制造、工业强基、绿色制造和制造业创新中心建设，加快实施《中国制造2025》。支持实施“十三五”国家战略性新兴产业发展规划，促进节能环保、新一代信息技术、高端装备制造等战略性新兴产业发展壮大。加大重大装备首台套推广应用支持力度，将新材料纳入首批次应用保险保费补偿范围。继续安排中小企业发展专项资金，深入开展小微企业创业创新基地城市示范，加快国家中小企业发展基金、国家新兴产业创业投资引导基金投资运行，继续落实固定资产加速折旧、众创空间等税收优惠政策，积极支持大众创业万众创新。深入推进城市地下综合管廊、海绵城市建设试点，改善城镇基础设施。设立服务贸易创新发展引导基金，培育外贸竞争新优势。支持实施“一带一路”建设、京津冀协同发展、长江经济带发展三大战略，促进区域协调发展。
In using financial resources newly acquired or freed up by adjusting dormant budgetary funds, we will give preference to promoting supply-side structural reform and ensuring effective demand moderately expands. We will increase investment in key areas of work including meeting our people’s basic needs, poverty alleviation, agriculture, education, and promoting ecological progress, and will further slant financial allocations to favor regions facing difficulties as well as counties and townships. We will see that government funds are used more efficiently, and strengthen fiscal capacity to guarantee basic public services.
In implementing proactive fiscal policy, we will endeavor to promote supply-side structural reform and give impetus to the resolution of structural imbalances in supply and demand. In our continued support for the resettlement of workers laid off from the iron, steel, and coal industries as overcapacity is cut, we will make awards and subsidies available based on the level of progress being made in resettling workers in different regions and implement and improve related policies. Regions that face bigger difficulties in resettling workers and meeting spending needs will be given greater priority in relation to resettlement awards and subsidies and relevant employment funds. We will work to prevent and defuse risks resulting from overcapacity in the coal and electricity industries.
We will provide financial support for continued agricultural supply-side structural reform. We will strive to see that the financial sector serves the real economy more efficiently, and more credit flows into the real economy. We will fully leverage the role of funds for promoting industrial transformation and upgrading to support smart manufacturing, green manufacturing, initiatives to build robust foundations for industry development, and the development of manufacturing innovation hubs, and to speed up implementation of the Made in China 2025 strategy.
We will make the funds available for implementation of the development plan for China’s strategic emerging industries in the 13th Five-Year Plan period (2016-2020), giving impetus to the growth of strategic emerging industries including energy conservation and environmental protection, next-generation information technology, and high-end equipment manufacturing. We will increase financial support for efforts to popularize application for first sets of key equipment, and will bring new materials under the coverage of insurance subsidies for initial applications of certain products.
We will continue to earmark funds for the development of SMEs and finance the initiative to designate demonstration cities to act as business startup and innovation hubs for small and micro businesses. We will speed up the investment and operations of the National Fund for the Development of Small and Medium-Sized Enterprises and the National Venture Capital Guide Fund for Emerging Industries. We will continue to implement a host of tax credit policies such as those concerning the accelerated depreciation of fixed assets and maker spaces, so as to support business startups and innovations by the general public. We will step up work to pilot the construction of underground urban utility tunnels and the development of sponge cities to improve urban infrastructure. We will set up the Innovative Development Guide Fund for Trade in Services in a bid to cultivate new competitive edges in foreign trade. We will support the implementation of the three key initiatives: the Belt and Road Initiative, the coordinated development of Beijing, Tianjin and Hebei, and the development of the Yangtze River economic belt in order to promote coordinated development between regions.
