Realistic inevitability of constructing fair finance
The initial distribution under the market mechanism is extremely unfair, which objectively requires the goal of fair distribution to be achieved through the redistribution mechanism-finance. The pursuit of efficiency by the market and fairness by finance is not only a kind of "social division of labor" but also a kind of "social cooperation", which are prerequisites and conditions for each other. At present, the gap between the level of urban and rural development and the living standard of residents in China is widening, and the gap between the levels of economic, social and cultural development in various regions has not narrowed significantly. In this context, it is of great practical significance to pay more attention to the fairness of financial distribution and emphasize financial fairness.
(a) Scientific Outlook on Development's fundamental requirement is to make overall plans. The decision of the Third Plenary Session of the 16th CPC Central Committee to put forward "five overall plans" is the requirement of perfecting the socialist market economic system and the fundamental requirement of realizing the new development concept. Its essence is the question of what development path and mode to choose and how to develop better in the process of building a well-off society in an all-round way and realizing modernization. The theoretical basis of the new Scientific Outlook on Development is overall consideration and coordinated development, which is the premise of maintaining sustainable economic and social development and the basic principle of solving many contradictions and adjusting interests in development. As an important lever of economic and social adjustment, finance must adhere to the "five overall plans" and provide reliable financial guarantee and policy support for promoting the process of building a well-off society in an all-round way.
The WTO's "rules of the game" emphasize fairness. There are many specific rules of the WTO, which can be summarized as three: first, the market is open, second, the principle of non-discrimination, and third, fair trade. Its characteristics are openness, justice, fairness and transparency. These three principles are not so much for enterprises as for the government. The implementation of any of these principles is inseparable from the government. Government finance is closely related to these three principles. It can be said that every move of finance will affect the implementation of WTO rules in China. At present, finance does not perform its fair function well, which is reflected in the fact that there is still much room for improvement in creating a fair competition environment for market players, and it is not enough to bring the vast rural areas into the financial vision. If we continue to act in a familiar way and ignore the requirements of WTO rules, it will lead to financial passivity everywhere and greatly increase the chances of becoming a defendant.
(3) The essence of public finance is public finance. The way to manage money is people-oriented. People-oriented is the basis of perfecting the market economy system and the necessary condition of constructing public finance. The publicity of public finance is its proper meaning, and its essence is to let the broad masses of people generally enjoy the fruits of reform, opening up and economic growth. Therefore, public finance has become the target mode of financial system reform under the condition of developing market economy in China. In a sense, public finance is fair finance. It regards the people's "need, approval and satisfaction" as the fundamental standard to measure the quality of financial work. Therefore, we must firmly establish the people-oriented concept of public finance, speed up the construction of a perfect public finance system, do a good job of "doing things for all" with "the wealth of all", meet the needs of the public to the greatest extent, let the sunshine of public finance shine on thousands of households, and truly realize an all-round well-off society that benefits more than one billion people.
"Three combinations" must be emphasized in building fair finance.
Financial fairness includes both the fairness of starting point and process and the fairness of result. It includes both economic equity and social equity; It includes both vertical fairness and horizontal fairness. Therefore, the construction of fair finance is a complex systematic project and a far-reaching event at present, which must be balanced, active and safe in actual operation.
(A) the combination of ideas and systems. In many developing countries, fair income redistribution is regarded as an appropriate policy goal of the government. Judging from China's constitution, budget law and other laws and regulations, fairness is the highest goal pursued by China's laws, which should be beyond doubt. The concretization of this value goal in the financial field is also the principle of financial fairness. However, in China, the concept of financial fairness has not been fully established, and the problem of financial unfairness is still relatively common. Therefore, the concept of financial fairness should permeate all aspects of financial operation mechanism, such as making money, accumulating wealth and managing money. At the same time, it is necessary to deepen the reform of the financial system, improve relevant legislation, put fairness as the fundamental value of law in a prominent position, and realize the legalization, standardization and scientificization of financial fairness.
(2) The combination of efficiency and fairness. In the market economy, the emphasis is on efficiency and fairness of opportunity, while public finance should give consideration to efficiency and fairness of results. Since financial funds serve the whole society, the inefficient use of financial funds is itself a manifestation of social injustice. In fact, efficiency and fairness are dialectical unity. First of all, there is no efficiency without fairness. If there is no basic fairness, there will be polarization between the rich and the poor in the state of spontaneous competition. Secondly, it is difficult to maintain fairness without efficiency. The rational allocation of resources is conducive to promoting economic development, thus providing an objective basis and material guarantee for achieving real and lasting fairness. Therefore, we must never sacrifice fairness with efficiency, and we must never damage efficiency with fairness.
(3) Combination of macro and micro. The construction of fair finance is a dynamic and gradual process. Therefore, when promoting policy adjustment and system innovation, we should not only pay attention to the predictability and guidance at the macro level, but also pay attention to the pertinence and operability at the micro level. On the macro level, for example, gradually create conditions to realize the unification of urban and rural tax systems, replace the current agricultural tax system with modern tax systems, gradually change the dual economic structure of urban and rural areas, ensure the reduction of farmers' burden from the institutional mechanism, and promote the healthy development of agriculture and rural areas. Microscopically, for example, the government's fiscal expenditure can take care of and balance the interests of all parties in a relatively balanced way. Only by adhering to the macro-level fairness orientation and implementing the micro-level fairness principle can we build a fair financial operation mechanism in a stable and orderly manner.
An effective way to construct fair finance
The construction of fair finance is a key link in the process of building a well-off society in an all-round way. We must take Theory of Three Represents as the guide, Scientific Outlook on Development as the guide, the "five overall plans" as the perspective, and public finance as the guide, deepen financial reform from the aspects of system, mechanism and system, promote institutional innovation, find a correct position and highlight key points in the overall situation of supporting and promoting coordinated economic and social development.
(1) Focusing on the reform of the financial system.
The system problem is the most sensitive and intractable problem, but it is also the core problem that cannot be avoided in the process of building a fair finance. The basic idea is to adhere to the unity of administrative power and financial power, further improve the tax-sharing financial system, mobilize the enthusiasm of governments at all levels to develop the economy, cultivate financial resources and increase income, and enhance the financial resources of governments at all levels.
First, accelerate the establishment of a transfer payment system to promote regional equity, expand the scale of transfer payment by equalization, and focus on narrowing the regional gap from the perspective of government public services. The current general funds will be gradually included in the scope of general financial transfer payments, and the funds that really need to be retained will be standardized by establishing special transfer payment methods. Increase the transfer payment to the grassroots level to help counties and townships alleviate financial difficulties.
The second is to standardize and strengthen the management of non-tax revenue, curb the circulation of non-tax revenue outside the system, increase overall planning, and enhance the government's regulatory capacity. Strictly implement the "two lines of revenue and expenditure" and standardize the non-tax revenue collection and management system. We will steadily push forward the reform of centralized treasury payment accounting, bring all government financial funds into the treasury account system for unified accounting and payment, reduce intermediate links of financial funds, and improve the efficiency of fund use.
The third is to straighten out the financial distribution relationship between counties and townships. In accordance with the principle of "managing the township, managing the township and giving consideration to the interests of the county and township", the township is endowed with financial power with consistent powers and responsibilities, and the enthusiasm and initiative of township financial management are mobilized. Overcome the idea of "protecting the countryside and protecting the county", combine the rural tax and fee reform, further clarify the power of affairs, standardize the distribution relationship, and scientifically define the scope of expenditure responsibility. According to the principle of combining reality, classified guidance and gradually reaching the designated position, the township financial system should be established reasonably. Where the economy is relatively developed and the township financial revenue reaches a certain scale, the tax-sharing financial management system should be implemented in principle; If the conditions are not ripe, we can try out the financial system of unified revenue and expenditure first, actively create conditions, and strive for a gradual transition to the financial management system of tax sharing.
(two) to implement the "employment priority strategy" as the focus.
Employment is the foundation of people's livelihood. The communique of the Third Plenary Session of the 16th CPC Central Committee pointed out that "expanding employment should be placed in a more prominent position in economic and social development", precisely to make economic and social development more balanced, to make development smooth the gap between people, regions and urban and rural areas, and to make economic growth benefit everyone. Therefore, we should give full play to the financial function, strive to break through the institutional and policy barriers to employment, and support the steady implementation of the active employment policy.
First, further adjust the expenditure structure and increase investment in employment and re-employment. No matter how difficult the financial situation is, practical measures should be taken to strictly control and reduce general expenditures and increase the budget for employment and re-employment. Arrange special funds to support farmers to receive skills training and enhance the employability of migrant workers to participate in industrialization and urbanization. Effectively increase the special transfer payment funds for re-employment, and give appropriate subsidies according to the financial resources and work results of cities and counties. At the same time, with the deepening of reform, the task of employment and re-employment will become increasingly arduous, and the socialized management function of employment service institutions will gradually extend to streets and communities. Financial departments at all levels should also fully arrange the business funds of employment service agencies to ensure the smooth development of employment and reemployment.
Second, earnestly implement preferential fiscal and taxation policies and support the implementation of employment and re-employment projects. Laid-off workers who are engaged in self-employment are exempted from administrative fees and given small loan guarantees, interest subsidies and social insurance subsidies. Provide a relaxed tax environment for college students to start businesses and migrant workers to work in cities.
The third is to support the development of the private economy and actively develop jobs. Thoroughly break the ownership restrictions of financial support objects and strive to create a policy environment for fair competition in the private economy. Simplify examination and approval procedures, reduce the burden of taxes and fees, increase financial input, and encourage private economy to set up enterprises; Effectively implement the Law on the Promotion of Small and Medium-sized Enterprises, arrange special funds for establishing a credit guarantee system and risk compensation for small and medium-sized enterprises, and broaden investment and financing channels for the private economy; Promote the technological innovation of private enterprises; Support the export-oriented development of private enterprises; Support private enterprises to expand employment space and implement preferential tax and fee policies.
(3) Supported by a sound social security system.
As an important provider of social security funds and the core organizer of social security system, finance should give full play to its functions and accelerate the construction of social security system.
First, increase fund raising and investment. Improve the social security financing mechanism, increase budget arrangements, continue to adhere to the method of linking social security special subsidy funds with efforts, and increase the proportion of social security expenditure in fiscal expenditure. Actively support the expansion of social security coverage, further clean up and standardize the expenditure scope, items and standards of social insurance funds, resolutely put an end to the phenomenon of false reporting and impersonator, and enhance the self-balancing ability of social insurance funds. Establish an incentive mechanism for the collection of social insurance premiums, strive to improve the collection rate, and actively explore the collection of social insurance premiums by tax authorities. Improve the social security budget and financial system, improve the financial supervision system, and establish a tracking system.
The second is to speed up the pace of merging the "three safety lines" into "two safety lines". Actively cooperate with relevant departments to improve policies, provide unemployment insurance for laid-off workers who terminate labor relations in a timely manner, such as pension, medical insurance and other social insurance relations, and those who meet the unemployment insurance policy and meet the minimum living conditions will be included in the minimum living standard.
The third is to deepen the reform of the public health system, establish and improve the emergency mechanism for public health emergencies, and accelerate the construction of disease prevention and control and medical treatment systems. Improve rural medical conditions, steadily implement the new rural cooperative medical system, and try out medical assistance for poor farmers.
(4) Focus on solving the problems of agriculture, countryside and farmers.
The difficulty and focus of building a well-off society in an all-round way is to solve the problems of agriculture, rural areas and farmers. Therefore, it is necessary to thoroughly implement the spirit of the No.1 Document of the Central Committee and increase financial support and protection for agriculture, rural areas and farmers from the strategic height of coordinating urban and rural economic and social development.
First, integrate the existing agricultural funds, increase investment in ecological construction, comprehensive grain production capacity building, prevention and control of major animal diseases, agricultural scientific research, financial poverty alleviation, etc., support the intensive processing of agricultural products in major grain producing areas, and the newly increased agricultural comprehensive development funds are mainly used in major grain producing areas, determine a certain proportion of state-owned land transfer fees to support agricultural development, expand the scope of subsidies for improved varieties in major grain producing areas, strive to improve rural production and living conditions, vigorously support the development of agricultural industrialization, and give financial discount support to leading enterprises to promote agricultural efficiency growth.
The second is to deepen the reform of rural taxes and fees. The general requirement is to fully implement the policy and improve the supervision mechanism; Improve the agricultural tax system and expand the reform results; Accelerate the supporting reform and promote the all-round development of rural areas. In strict accordance with the spirit of the central policy, the agricultural specialty tax except tobacco leaves will be abolished, and the agricultural tax will be changed into four national unified tax items: fruit, tea, aquatic products and logs. Do a good job in reducing the agricultural tax rate, and reduce the average agricultural tax rate from the current 7% to 4%. Further improve the agricultural tax collection and management system, adhere to the reform direction of specialized collection, and establish and improve the rural cooperative tax security system according to law.
The third is to implement the reform of direct grain subsidy. Taking the adjustment and transformation of grain subsidies as a breakthrough, we will change indirect subsidies, which used to pass through the circulation link, into a direct subsidy for grain farmers, and earnestly safeguard food security and farmers' interests. Do a good job in the implementation and supervision of the reform, ensure that the subsidy funds are directly supplemented to farmers, so that farmers can really get benefits.
Fourth, steadily increase investment in rural education, health and small and medium-sized infrastructure. New expenditure on education, culture and health should be tilted towards rural areas to promote the development of rural public utilities. Finance at all levels should include funds for renovation of dilapidated buildings in primary and secondary schools in the annual budget. Arrange special funds to support farmers' professional cooperative organizations to provide services, improve industrial organization and market competitiveness, and form economies of scale.