On November 30, the Ministry of Finance issued the “Implementation Plan for Supporting Zhejiang Province in Exploring and Innovating to Build a Model for Promoting Common Prosperity in the Province with Finance” (hereinafter referred to as the “Plan”).
The “Plan” pointed out that the reform of the division of fiscal power and expenditure responsibilities below the provincial level will be accelerated, and Zhejiang Province will be supported to rationally allocate and clearly divide the fiscal power and expenditure responsibilities of governments at all levels, and strengthen Provincial-level regulatory functions, moderately strengthen the provincial-level responsibilities in the overall coordination of cross-regional affairs, and optimize the fiscal system and policies that support the balanced development of the region.
Among them, fiscal power refers to the responsibilities and tasks that the first-level government should undertake and use fiscal funds to provide basic public services. Expenditure responsibility refers to the expenditure obligations and guarantees of the government in fulfilling fiscal powers.
Wu Yiping, a professor at the School of Public Economics and Management of Shanghai University of Finance and Economics, told reporters, “The central fiscal system has been continuously adjusted from the 1980s to today. From the matching of financial power and power, to financial power and power, and then to the expression of power and expenditure responsibility. Among them, power is very important, such as whether social security should be provided by the central or local governments.”
” Currently there are three types of powers. Central powers include national defense and diplomacy. Local powers include elementary and middle school education and highway construction. Some powers are shared by the central and local governments, such as the cross-basin Yangtze River. After the 19th National Congress of the Communist Party of China, there has been a match between the power of mentioning affairs and expenditure responsibilities. Since the tax-sharing system reform in 1994, the main task has been the division of powers and expenditure responsibilities between the central and provincial governments. In fact, the reform of the fiscal system below the provincial level has been promoted. It is relatively slow. Therefore, the clear division of government fiscal powers and expenditure responsibilities stated in the plan is very necessary. I think it is necessary to coordinate the resources of the whole province at the provincial level to reduce the gap between regional groups.” Wu Yiping said.
The “Plan” proposes to explore and improve the income division system between provinces and cities and counties. Support Zhejiang Province to implement the principle of tax-sharing system, reasonably divide income according to the attributes of taxes and fees, protect and mobilize the development enthusiasm of cities and counties, and consolidate the economic foundation for common prosperity. Enhance the ability of provincial finance to coordinate resources, give better play to the balancing role of provincial finance, and strengthen the policy function of “expanding” and “raising” the fiscal system. Explore the establishment of an evaluation mechanism for the balance of fiscal revenue and expenditure below the provincial level, and gradually increase the balance of primary fiscal distribution, so as to lay a solid financial foundation for achieving the equalization of basic public services.
How to understand the reasonable division of income according to the attributes of taxes and fees here, so as to protect and mobilize the development enthusiasm of cities and counties?
Wu Yiping said, “Zhejiang Province has explored the mechanism of provinces governing counties very early. The benefit is to improve the efficiency of government organizations. However, because of the heavier task of governing counties by provinces, in recent years, many local provinces governing counties have also moved back. The reasonable division of income based on the attributes of taxes and fees mentioned in the plan is to determine the principle of income distribution. Earlier, income distribution between provinces, cities and counties, especially between cities and counties, was chaotic, and if the county level did not leave enough fiscal revenue, enthusiasm would be weakened. Therefore, it is very important to define the proportion of income. If there are too few at the county level, there is no enthusiasm to expand the tax source. “
” The financial information reforms that are being promoted now include an integrated budget management system and the establishment of a budget monitoring platform. County-level expenditures can be reflected in the platform, which is beneficial to the city. Level financial institutions supervise the use of fiscal funds. The Golden Audit Project can audit fiscal funds to achieve external supervision of the use of fiscal funds. Standardize the use of fiscal funds through internal financial supervision and external audit supervision. “Wu Yiping told reporters.
The “Plan” also pointed out that Zhejiang Province is encouraged to take the lead in achieving the equalization of basic public services. The exploration and establishment have clear goals and clear steps. , The basic public service equalization guarantee policy framework with reasonable level and in place guarantees, gradually improve the basic public service guarantee standard system, perfect the basic public service guarantee standard determination mechanism and dynamic adjustment mechanism that are compatible with the economic development stage and financial level, and promote the basic Public services are more universally accessible, guarantee standards and service levels are steadily improved, and the first to realize the equalization of basic public services in the province, and provide Zhejiang samples for promoting the realization of the equalization of basic public services across the country.
Regarding the realization of equalization of basic public services, Wu Yiping said that many places in Zhejiang have good practices in village informatization and elderly care services. “Most areas of public services are provided by the locals. Very dependent on local economic development. The existence of the red line of cultivated land has made many places less available for construction land. In some places, farmers gather to go upstairs and free up village land for industry development. Therefore, the situation of each village will be different. Towns and villages close to the main urban area are relatively easy to attract investment, but far away from the main urban area, the economic situation is often not optimistic, and there is neither its own economy nor sufficient land. “
” Transfer payments are limited. There are many people, many villages, and many places where funds are needed. Under the background of tax cuts and fees and economic downturn, various There is a gap or a big gap in the supply of local public goods. How to solve this problem in the future may require further relaxation in the system and mechanism, such as whether rural land transfer can be cross-regional. In addition, the infrastructure construction is very important for the villageThe development of the country is also a very important issue in equity. The infrastructure in some areas needs to be improved. This requires the higher-level provincial governments to coordinate their affairs and improve the infrastructure. For example, the integrated interconnection of the Yangtze River Delta, on the one hand, is the interconnection of the industrial chain, and on the other hand, the interconnection of infrastructure. “
The “Plan” emphasizes that the upper and lower linkages will speed up the construction of a “money with people” system. The central government will study and improve the conversion ratio of permanent residents in central transfer payments to local governments. The central financial resources gradually increase the scale of the central financial incentives for the urbanization of the agricultural transfer population, and increase the stable financial support for the areas that absorb more foreign populations. Encourage Zhejiang Province to explore the establishment of a systematic and integrated “money with people” system to improve The transfer payment system of basic public services with people as the core, gradually reform the related transfer payment distribution methods that are closely related to population flow, promote the close linkage of transfer payment fund allocation and population flow, and improve the rationality and accuracy of transfer payment distribution in basic public services Degree.
In this regard, Wu Yiping said, “There are generally two types of transfer payments, general and special. “Money in”, this situation has greatly reduced after the 18th National Congress of the Communist Party of China, and now it is mainly general transfer payments. General transfer payments are more to make up for the lack of local public budgets, so they are related to the size of the local population. Now that the population flows rapidly, transfer payment funds must be provided to places with a real population. Therefore, the indicators of the permanent population and the floating population are more important, rather than just based on the registered population.
Wu Yiping emphasized that finance serves the industry. If you leave the industry, finance itself will be difficult to do well. Therefore, the design of fiscal policy must be forward-looking. , Stand at the forefront of the economy and look at the possible future development directions of the industry.