Constructing a fair financial reality of inevitability
The market mechanism under the role of the initial distribution of extremely unfair, objectively required through the redistribution mechanism - financial, to achieve the goal of fair distribution. Market pursuit of efficiency, the pursuit of financial fairness, which is a "social division of labor", but also a "social collaboration", each as a prerequisite and conditions. At present, the gap in development levels and living standards between urban and rural areas in China is constantly widening, and the gap between the levels of economic, social and cultural development in various regions has not been significantly narrowed. In this context, in the financial distribution of equity on a more priority position, emphasizing financial equity has outstanding practical significance.
(1) The fundamental requirement of the scientific concept of development is to take a balanced approach. "Five integrated" in the decision of the Third Plenary Session of the 16th Central Committee, as a requirement to improve the socialist market economic system is put forward, is the fundamental requirement for the realization of the new concept of development. In essence, it is a question of what kind of development path and development model to choose and how to develop better in the process of building a moderately affluent society and achieving modernization in an all-round way. The theoretical basis of the new scientific outlook on development is integration and coordination of development, which is the prerequisite for maintaining sustainable economic and social development and the basic principle for resolving the many contradictions and adjustments of interests in development. As an important economic and social control lever of finance, must adhere to the "five integrated" in order to promote the process of building a moderately prosperous society in all aspects to provide reliable financial security and policy support.
(ii) the WTO "rules of the game" emphasize fairness. WTO's specific rules are many, summarized in three: one is the opening of the market, the second is the principle of non-discrimination, and the third is fair trade. They are characterized by openness, fairness, equity and transparency. These three principles are not so much for business as for government. The implementation of any one of these principles cannot be separated from the government. Government finance and these three principles are closely linked, it can be said that every move of finance will affect the implementation of WTO rules in China. At present, finance has not performed the function of equity well, as reflected in the creation of a level playing field for market players, there is still much room for improvement, and the vast rural areas are not enough to be included in the vision of finance. If we continue to act in our familiar way and ignore the requirements of the WTO rules, it will lead to financial passivity everywhere, the chances of being the defendant will be greatly increased.
(3) the essence of public **** finance is the people's finances. The way of financial management, the people-oriented. People-oriented is to improve the market economic system is the fundamental, is to build the necessary conditions of public **** finance. The public **** of the public **** of finance is its proper meaning, its essence is to let the masses of people generally enjoy the reform and opening up and the fruits of economic growth. Public **** finance has thus become the target model for the reform of the financial system under the conditions of the development of a market economy in China. In a sense, public **** finance is fair finance. It takes the people's "need or not need, favor or not favor, satisfaction or not satisfaction" as the fundamental standard for measuring the strengths and weaknesses of financial work. Therefore, we must firmly establish the people-based public **** financial philosophy, speed up the construction of a sound public **** financial system, and effectively do a good job to "people's money" to do "people's work", to maximize the need to meet the social public ****, so that public ****! The sunshine of finance shines on tens of thousands of households, truly realizing the comprehensive well-being of more than a billion people.
Constructing a fair financial must highlight the "three combinations"
Financial fairness includes both the starting point and the process of fairness, but also the results of fairness; both economic fairness, but also social fairness; both vertical fairness, but also horizontal fairness. Therefore, to build a fair financial is a complex systematic project, is the work in the present, far-reaching major events, in the actual operation must be integrated and balanced, active and prudent.
(I) the concept and system combination. In many developing countries, fair income redistribution is considered an appropriate policy goal of the government. From China's Constitution and the Budget Law and other laws and regulations, fairness as the highest goal pursued by our laws should be no doubt that this value goal in the financial field of the materialization of the principle of fiscal fairness. However, in our country, the concept of fiscal equity has not yet been fully established, and the problem of fiscal inequity is still relatively common. Therefore, the concept of fiscal fairness should be infiltrated into all aspects of the fiscal operation mechanism, such as generating, gathering and managing wealth. At the same time to deepen the reform of the financial system, and improve the relevant legislation, the fundamental value of fairness in the law should be placed in a prominent position, to achieve the legalization of financial fairness, standardization, scientification.
(ii) efficiency and fairness. The market economy is concerned about efficiency, is the fairness of opportunity, and the public **** financial to speak both efficiency and fairness of the results. As the financial funds are for the whole society, the inefficiency of the use of financial funds is itself a manifestation of social inequity. In fact, efficiency and fairness are dialectical and unified relationship. First of all, there is no efficiency without equity. If there is no basic fairness, the polarization of the rich and the poor will occur in a state of spontaneous competition. Secondly, it is difficult to maintain equity without efficiency. Rational allocation of resources is conducive to promoting economic development, which can provide an objective basis and material guarantee for the realization of genuine and lasting equity. Therefore, efficiency must not be sacrificed for fairness, and fairness must not be used to the detriment of efficiency.
(3) macro and micro combination. Constructing a fair financial is a dynamic and progressive process, so in promoting policy adjustments and system innovation, both at the macro level should focus on forward-looking, forward guidance, but also focus on the micro level of relevance, operability. At the macro level, for example, conditions should be gradually created to realize the unification of the urban and rural tax systems, replace the current agricultural tax system with a modern tax system, and gradually change the dual economic structure of urban and rural areas, so as to ensure that the burden on peasants is alleviated in terms of institutions and mechanisms and to promote the healthy development of agriculture and the countryside. At the micro level, for example, government financial expenditures can be arranged in a more balanced manner to take care of and balance the interests of various parties. Only by adhering to a fair orientation on the macro level and implementing the principle of fairness on the micro level can we build a fair financial operation mechanism in a stable and orderly manner.
Effective ways to build a fair financial
Build a fair financial is a key link in the process of building a moderately affluent society in a comprehensive manner, we must take the "Three Represents" to take charge of the overall situation, guided by the scientific concept of development, and take the "Five Integration" as the perspective of the public *******. Perspective, to public **** financial orientation, from the system, mechanism, system and other aspects of deepening financial reform and promote system innovation, in support of and to promote the coordinated economic and social development of the overall situation to find the right location, highlighting the point of focus.
(I) to reform the financial system as the core.
Institutional issues are the most sensitive and thorny issues, but also to build a fair financial process can not get around the core issues. The basic idea is: adhere to the unity of authority and financial power, and further improve the tax system financial system, mobilize all levels of government to develop the economy, cultivate financial resources, increase revenue enthusiasm, and strengthen the financial power of all levels of government.
First, accelerating the establishment of a transfer payment system that promotes regional equity, expanding the scale of transfers with equalizing effects, and focusing on narrowing regional disparities in terms of government public **** services. The current general earmarks will be gradually incorporated into the scope of general fiscal transfers, and those earmarks that need to be retained will be regulated through the establishment of special transfers. Increase transfers to the grassroots level to help counties and townships alleviate their financial difficulties.
The second is to standardize and strengthen the management of non-tax revenues, curb non-tax revenues circulating outside the system, and increase the integration efforts to enhance the government's ability to regulate. Strictly implement the "two lines of income and expenditure", standardize the non-tax revenue collection and management system. Steadily promote the centralized payment and accounting reform, all government financial funds into the treasury account system, unified accounting, unified payment, reduce the intermediate links of financial funds, improve the efficiency of the use of funds.
Third, the rationalization of county and township financial allocation. In accordance with the principle of "township affairs township, township financial township, taking into account the interests of counties and townships", the townships and townships with the right to financial authority, mobilize the townships and townships of the financial management of the enthusiasm and initiative. Overcome the idea of "tight townships to protect counties", combined with the reform of rural taxes and fees, to further clarify the right to do things, standardize the distribution of relations, and scientifically define the scope of responsibility for expenditures. In accordance with the principle of combining the actual situation, classifying and guiding, and gradually putting in place, the financial system of townships should be reasonably established. Where the economy is more developed, the township financial revenue reached a certain scale, in principle, should be implemented tax system financial management system; conditions are not mature, can first trial collection and expenditure type of financial system, and actively create the conditions for the gradual transition to the tax system financial management system.
(2) To implement the "employment priority strategy" as the key.
Employment is the foundation of people's livelihood. The communiqué of the Third Plenary Session of the 16th Central Committee pointed out that "we should give more prominence to the expansion of employment in economic and social development", it is in order to make economic and social development more balanced, so that the development of the gap between people, regional disparities and urban and rural disparities, so that the economic growth of all people. Therefore, we should give full play to the role of financial functions, and strive to break through the institutional and policy barriers to employment, and support the steady implementation of active employment policy.
One is to 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 compress general expenditures and increase the budget for employment and re-employment expenditures. Special funding should be arranged to support farmers in receiving skills training and to enhance the employability of rural migrant workers in industrialization and urbanization. Effectively increase special transfer funds for re-employment, with appropriate subsidies based on the degree of financial effort and effectiveness of work by cities and counties. At the same time, with the deepening of the reform, employment and re-employment tasks will become increasingly heavy, employment service agencies will gradually extend the socialized management functions to the streets and communities, the financial departments at all levels, but also to arrange for the employment service agencies in full operating funds to ensure the smooth implementation of employment and re-employment work.
The second is to conscientiously implement preferential fiscal and tax policies to support the implementation of employment and re-employment projects. The laid-off unemployed are exempted from paying administrative fees for engaging in self-employment, and are given financial assistance in the form of small loan guarantees and interest subsidies, and social insurance subsidies. For college students to start their own business, migrant workers to work in the city, to provide a relaxed tax environment.
Third, support the development of the private economy, and actively develop jobs. Thoroughly break the financial support on the object of ownership restrictions, efforts to create a policy environment for fair competition in the private economy. Simplify the approval procedures, reduce the burden of taxes and fees, increase financial investment, encourage the private economy to set up enterprises; effectively implement the "Small and Medium-sized Enterprises Promotion Law", and arrange special funds for the establishment of small and medium-sized enterprise credit guarantee system and risk compensation, to broaden the private economy investment and financing channels; to promote technological innovation in the private sector; to support the private sector in export-oriented development; to support the expansion of the employment space of the private sector, and the implementation of preferential policies on taxes and fees.
(C) to improve the social security system as support.
Finance, as an important provider of social security funds and the core organizer of the social security system, should give full play to its functions to accelerate the construction of the social security system.
One is to increase funding and investment. Improve the social security financing mechanism, increase budgetary arrangements, continue to adhere to the social security special subsidy funds linked to the degree of work effort, 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 scope, projects and standards of social insurance fund expenditures, resolutely put an end to the phenomenon of false claims and fraudulent claims, and enhance the self-balancing ability of the social insurance fund. It has established an incentive mechanism for the collection of social insurance premiums, endeavored to raise the collection rate, and actively explored the collection of social insurance premiums by tax authorities. It will improve the social security budget and financial system, perfect the financial supervision system, and set up a tracking system.
The second is to speed up the pace of "three lines of protection" to "two lines of protection". Actively cooperate with the relevant departments to improve the policy, the termination of labor relations of laid-off workers in a timely manner to continue the relationship of old age, medical and other social insurance, in line with the unemployment protection policy to provide unemployment insurance, meet the conditions of low income into the scope of low income.
Third, deepen the reform of the public **** health system, establish and improve the emergency response mechanism for public **** health emergencies, and accelerate the construction of disease prevention and control and medical treatment system. We are improving medical conditions in villages, steadily implementing a new cooperative medical system in rural areas, and piloting medical assistance for poor farmers.
(D) to crack the "three rural" issues as the focus.
The difficulty and focus of building a moderately prosperous society is to solve the "three rural" problem. Therefore, in-depth implementation of the spirit of the Central Document No. 1, from the urban and rural economic and social coordinated development of the strategic height, increase financial support for agriculture, rural areas and farmers to protect.
One is to integrate existing agricultural funds, increase investment in ecological construction, construction of comprehensive food production capacity, prevention and control of major animal diseases, agricultural research, financial poverty alleviation, etc., to support the deep processing of agricultural products in major food-producing areas, new funds for comprehensive agricultural development are mainly used in the main food-producing areas, to determine a certain proportion of the state-owned land concessions to support the development of agriculture, and to expand the scope of subsidies for good seed in grain production areas, and strive to improve the rural production of living conditions, and to improve the quality of life of farmers. Subsidies, efforts to improve rural production and living conditions, strong support for the development of agricultural industrialization, to give leading enterprises financial interest support, driving the growth of agricultural efficiency, improve the market competitiveness of agricultural production, and increase farmers' income.
The second is to deepen the rural tax reform. The general requirements are to fully implement the policy, improve the supervision mechanism; improve the agricultural tax system, expand the reform results; accelerate the supporting reform, promote the overall development of rural areas. To be strictly in accordance with the spirit of the central policy, in addition to tobacco and other agricultural specialties in addition to the abolition of the tax on fruits, tea, aquatic products, logs, four nationally harmonized items to change the agricultural tax. Do a good job of reducing the agricultural tax rate, and lower 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 professional collection, and establish and improve the rural tax protection system in accordance with the law.
Thirdly, the implementation of direct food subsidy reform. To adjust the transformation of food subsidies as a breakthrough, the original indirect subsidies through the circulation link to direct subsidies to grain farmers, and effectively safeguard food security and farmers' interests. Elaborate reform implementation and supervision, to ensure that the subsidy funds directly to the hands of farmers, so that farmers really get the benefits.
Fourth, steadily increasing investment in rural education, health and small and medium-sized infrastructure. New spending on education, culture and health should be skewed toward the rural areas to promote the development of rural public **** business. Finances at all levels should include funds for the reconstruction of dilapidated buildings in primary and secondary schools in their annual budgets. Arrange special funds to support farmers' professional cooperative organizations to carry out services to improve the degree of organization and market competitiveness of the industry, the formation of economies of scale.