The new "steward" Liu Kun, how to manage the country's "pocketbook"?

Data for: Liu Kun (Right)。
Chenwen She made public information, Liu Kun serving members of the nineteenth Communist Party of China Central Commission for Discipline Inspection, who worked in the Department of Finance of Guangdong Province eight years, Deputy Minister of Finance after serving more than three years, and then to the National People's Congress pre-committee for more than a year, in the area of local finance, financial performance management, budgeting and other more familiar。   Ministry of Finance is the people aptly called "pocketbook" countries, Minister of Finance called the "housekeeper" budget report is called "national books"。
Pay to see books, as the new Minister of Finance, the "housekeeper" how to manage the country's "pocketbook"?China is slowly unfolding in a new round of tax reform "blueprint", the inking how will he?  Read "national books" correct posture "national books" which include?"Budget Law" stipulates that the government budget into "four accounts": the general public budget, the government fund budget, the state capital budget and social insurance fund budget。 General public budget, for example, refers to the tax revenue of the government as the main body, the arrangements for the protection and improvement of people's livelihood, promote economic and social development, safeguarding national security, maintaining the income and expenditure of national institutions and other aspects of normal operation。   Article XII of the provisions of China's "budget law" at all levels should follow the balanced budget, thrift and capabilities, principled performance and balance of payments。
  2018 government work report pointed out, would reduce the fiscal deficit ratio to%。
How to look at this figure correct?"Although this year's budget deficit decreased rate than last year, but I clearly tell you that the orientation of the proactive fiscal policy has not changed。 "When he was Minister of Finance Xiao Jie at a press conference held on March 7 said。
  The fiscal deficit is the state financial expenditure over income part of the year, the size of the deficit to gross domestic product (GDP) is the deficit rate。
Our budget deficit is based on the general balance of payments on the public budget, consider using the budget stabilization fund, transferred funds from the government budget and fund state capital budget, the use of surplus funds carried forward and other factors calculated。   In addition to size of the deficit, the proactive fiscal policy reflected in the expansion of the scale of fiscal expenditure。 2018 budget report shows that the size of the national budget expenditures of the general public will reach one trillion yuan, according to the same caliber% increase over last year, higher than this year's budget revenues% growth。 Special arrangements for local government bonds 1.35 trillion yuan, an increase of 550 billion yuan more than in 2017; the central infrastructure investment arrangements 537.6 billion yuan, an increase of 30 billion yuan more than in 2017。
  Report and improve public expenditure and inclusive, and strictly control regular expenditures, and ensure support for the field of supply-side structural reforms, tackling poverty, environmental protection, education, national defense and key projects。   Another proactive fiscal policy is reflected in lower tax charges。 According to the budget schedule, the year is expected to more than 800 billion yuan tax, plus further clean up various charges, will reduce the tax burden of more than 1 trillion yuan。
  Who protection of national "pocketbook" money wisely?  According to the 2018 budget report, in 2018 the national general public budget income 18.3177 trillion yuan, an increase of%。
Five years ago comparison, in 2013 the national general public revenue 12.9143 trillion yuan, an increase of about 42%。
  "Pocketbook" drum countries is a lot, but the best steel in the blade, the Ministry of Finance on how to spend money better?In fact, this is to implement the performance management of the use of financial funds。
Government spending money like a family, like expenditure scheduled to consider where to use the money, the money goes, we must be effective, can not make sense。   So, the full implementation of performance management, to solve the financial expenditure of inefficient and ineffective use of other issues, from what needs to be managed?  2018 budget report notes that the performance management covering all financial resources, and the depth of integration into the budget preparation, implementation, monitoring the whole process。
Strengthen budget management performance targets, expanding the scope of performance evaluation, the establishment of performance evaluation results and budgetary arrangements, policy adjustment mechanism linked to the introduction of third-party institutions and experts involved in performance assessment, efforts to increase public performance information, performance evaluation results of the initiative will be reported to the National People's Congress send to the public。   Recently, the General Office of the CPC Central Committee issued "Guidance on the NPC budget examination and supervision to focus on expanding and expenditure budget policy," clearly put forward the reform in accordance with the CPC Central Committee and deployment requirements and budget law, law on supervision, the NPC to carry out full-bore on the expenditure budget and policy reviewing and monitoring the whole process。
The main contents include the total expenditure budget and structure, review of major expenditures and major investment projects, departmental budgets, financial transfer payments and government debt。   State Council institutional reform program clearly optimized Audit responsibilities, the Ministry of Finance of the central budget implementation and other financial revenue and expenditure supervision and inspection responsibilities assigned to the Audit Commission, to build a unified and efficient auditing supervision system。   In other words, the full implementation of performance management, financial management is a cutting edge inward self-revolution, with supervision and review of audit supervision of the NPC, while the tripartite force, promote the establishment of heavy effect, say the cost may ask the new budget management responsibility of。
  What are the new challenges "steward" There?  Two sessions per year, tax reform and new taxes are much concerned about the topic。
Return to the helm of the Ministry of Finance Liu Kun, will undoubtedly face challenges tax reform legislation and taxes。   Big party nineteenth report, "speed up the establishment of a modern financial system, establish clear responsibilities, the relationship between central and local governments to coordinate financial resources, regionally balanced。
Establishment of a comprehensive, standardized and transparent, scientific standards, budget constraints powerful system, the full implementation of performance management。 Deepen the reform of the tax system, improve the local tax system。 "Just released by the State Council institutional reform program show that broke up 24 years of national and local tax and a compound。 This will be a major reform of China's tax collection system。
Why merge national and local tax?Premier Li Keqiang in 2018 when a reporter asked the two sessions, said, "I attended a seminar, some experts told me that when he went to study found that eating in a restaurant inside the restaurant is closing business tax by the tax, and to take away the tax on to collect VAT。 He asked local stakeholders, if standing on the threshold of the restaurant to eat that which department to collect taxes ah?At that time the other party given his answer was, 'You are bickering'。
But in reality there is indeed such a thing。
"" We changed to increase in recent years through the promotion of the camp, the abolition of sales tax, to achieve tax share-based tax, such tax, land tax consolidation there is a basis to avoid long tax, interference behavior of enterprises。
So put to release energy, pipe to pipe out the fair。 Also to touch the interests of the tube。 "Li Keqiang said。   Tax reform in hard nut to "Hard" is the central and local governments jointly finance reform division of powers and expenditure responsibilities。
Financial system is the basic system of processing intergovernmental fiscal relations, including intergovernmental fiscal powers and expenditure responsibilities, division factor income, transfer payments。
  After the 1994 tax reform, the central fiscal revenue collection authority, but limited the right to adjust fiscal spending, the provincial governments are responsible for providing almost all of the public service。 That shift the financial authority, decentralization。
For places, there are a lot of responsibility, but the money has not kept pace。
  January 27, 2018, the "basic public services together central and local powers and expenditure responsibilities fiscal reform plan" introduced。 According to the budget report, this year will study the development of transportation, science and technology, environmental protection and other areas of financial powers and expenditure responsibilities reforms。   In addition, according to the Ministry of Finance to arrange the 2018 legislation, the year will strive to complete the deed method, resource tax, consumption tax, the Stamp Act, urban maintenance and construction tax, (revised), Tariff Act, regulations of state-owned assets administrative career Personal Income Tax Law, etc. internal drafting of laws and administrative regulations。   Next, how to put pen to paper on the inked tax reform "blueprint" on how to speed up the legislative process, will be the new finance minister Liu Kun test。