III. Managing Public Finance in Accordance
with the Law and Making Management More Scientific to Ensure Successful
Implementation of the 2009 Budgets ¡¡¡¡
We will manage public finance in a law-abiding,
scientific and democratic manner and strive to make the management of public
finance more scientific and detailed to ensure that public funds are used
effectively, focusing on the following tasks:
1. We will strengthen and improve macro-control
through management of public finance. We will work hard to improve our ability
to carry out all the specific measures required of the proactive fiscal policy.
We will step up efforts to monitor and analyze operation of the economy,
carefully monitor implementation of the proactive fiscal policy, improve related
policies and measures as needed and strengthen coordination between fiscal and
monetary policies to make macro-control through management of public finance
more proactive, specific and effective.
2. We will deepen reform of fiscal and taxation
systems. We will work out a state budget system that organically links the
public finance budget, the budget for state capital operations, budgets for
government-controlled funds and the social safety net budget. We will expand the
reform of departmental budgets to encompass lower-level departments that prepare
their own budgets and improve the modern treasury management system to gradually
incorporate all paid-up capital accounts of every unit that prepares a budget
into a single treasury account system. We will deepen the reform to set up a
centralized treasury payment system and a government procurement system. We will
expand the trials of a budget for state capital operations to include all state
capital operations. While keeping the revenue-sharing system basically stable,
we will improve the system whereby the financial resources of the central and
local governments are commensurate with their respective responsibilities, with
the focus on making basic public services more uniform and developing
development priority zones. We will gradually form a mechanism for guaranteeing
adequate basic financial resources for county governments and improve the
ability of local governments to provide pubic services. We will improve the
transfer payment system and standardize the supporting policy for special
transfer payments. We will further straighten out resource distribution among
governments at and below the provincial level to better match their major
responsibilities to major expenditures. We will continue to carry out the reform
to put county finances directly under the management of provincial governments.
We will fully implement VAT reform and the reform of taxes and fees for refined
petroleum products. The system of natural resource taxes will undergo reform.
Adjustments and improvements will be made in the system of sales taxes. The
urban construction and maintenance tax and education surcharge will be extended
from Chinese to foreign enterprises and citizens. Overall rural reform will be
promoted. Reforms related to state-owned enterprises, the financial system and
prices of resource products will be strongly supported.
3. We will strengthen management and oversight of
pubic finance. The focus of this effort will be on revising the Budget Law,
assisting in the revision of the Law on Certified Public Accountants and
enacting the Regulations on Implementing the Government Procurement Law.
Enactment of the Regulations on Managing Transfer Payments will be expedited. We
will standardize administrative law enforcement by financial authorities and
improve their procedures for administrative examination and approval. All
authorized administrative fees whether collected nationally or by central
government departments and institutions will come under budgetary control. We
will create a sound mechanism for linking staffing levels with budgetary funding
and improve the standards for setting the allowed number of employees and the
level of administrative expenses. We will create a mechanism for evaluating key
expenditure items before including them in the budget. A strict timetable must
be followed in preparing and submitting budgets and strict procedures must be
implemented in approving them so that more budgets are approved on time at the
beginning of the year. Management of budget implementation will be tightened,
and measures such as making advance appropriations and tightening oversight will
be adopted to ensure that budget implementation is more uniform and effective.
We will improve management modes for the surplus from budgetary appropriations
and promote the organic combination of surplus management with budget
preparation. We will improve the system for dynamic monitoring of budget
implementation by financial departments at all levels. Pilot performance
evaluations will expand. We will work to be more aware of risks, improve related
systems, tighten debt management and fend off financial risks. We will create a
financial oversight system that covers all government funds and all areas of
public finance, with the focus on strengthening oversight, inspection and
evaluation of government investment funds, to prevent redundant development and
diversion of funds and ensure that they are used more effectively. We will
vigorously promote transparent government in handling financial affairs. We will
voluntarily accept oversight by the people's congresses, the CPPCC and the
general public.
4. We will work hard to increase revenue and reduce
expenditures. We will strongly support the efforts of tax and customs agencies
to strengthen collection and management of taxes and tariffs in accordance with
the law, resolutely put a stop to and correct unauthorized tax reductions and
exemptions, and resolutely work to thwart tax evasion and tax fraud. We will
collect both tax and non-tax revenue in accordance with the law and to the
fullest extent possible to ensure a steady increase in government revenue. We
will meet expenditures for key items, hold general expenditures under control
and cut down expenditures for the purchase and use of official cars, meetings,
official receptions and official visits overseas. Construction of office
buildings for Party and government departments will be strictly controlled.
Construction and remodeling of office buildings in excess of the set standard
for floor space and grade will not be allowed. Management of expenditures
related to official business will be tightened. The reform to require payment of
official business expenses with credit cards will be deepened. We will strictly
adhere to the "two imperatives" [It is imperative to always be modest, prudent,
and free from arrogance and rashness in our work and it is imperative to
continue following the principle of hard struggle and plain living - Tr.], be
more willing to practice austerity, do everything diligently and frugally,
practice strict financial and economic discipline and oppose extravagant
spending and waste.
It is important that we implement the 2009 budget and
do all our fiscal work well. Under the leadership of the Party Central
Committee, with Comrade Hu Jintao as General Secretary, let us hold high the
great banner of socialism with Chinese characteristics, follow the guidance of
Deng Xiaoping Theory and the important thought of Three Represents, and
thoroughly apply the Scientific Outlook on Development. Let us strengthen our
confidence, forge ahead in spite of difficulties, blaze new trails in a
pioneering spirit, work diligently, implement our proactive fiscal policy
carefully, ensure successful implementation of the budgets, and energetically
contribute to achieving sound and rapid social and economic
development.
[1] [2] [3] [4] [5] [6] [7] [8] [9] [10]
[11]
