Brief sound public finance and build a socialist harmonious society

[Paper Keywords] society to improve efficiency of public finance
[Abstract] improving public financial management, and promote socialist harmonious society: to strengthen the regulatory balance of the income distribution, building a socialist harmonious society, adhere to the "two musts," building a conservation-oriented society, strict budget management to ensure budget the force of law, improve the system of government investment, improve investment management efficiency, deepen fiscal and tax reform. improve the efficient management mechanism, strengthen market-oriented operation, efforts to improve efficiency in the use of fiscal funds. optimize the structure of public expenditure, improve the effectiveness of building a socialist harmonious society : support independent innovation, accelerate the construction of an innovative country, to support the rational development and efficient energy use, to strengthen management of foreign exchange reserves used to achieve the preservation and appreciation, support the scientific use of resources and environmental protection, the abolition of the business loss compensation expenses, and greatly reduce the administrative expenditure, strengthen the financial macro-control, to ensure the rapid development of economic and social coordination.

Public finance is the financial market economic system, which reflects the national government and the market economy, internal relations. China is a socialist market economy, China's public finances are part of the government control of social resources, from the country's overall interests, effective configuration, for social and economic development of the market to provide public services, to make up for market imperfections, the macro-control, the implementation of democratic management of a government economic behavior. It reflects the national government to raise the social and economic managers as the financial capital, to meet the social and public needs . to achieve the public interest, protect national security, maintaining social order, improve public services, to achieve the optimal allocation of social resources, for building a socialist harmonious society fiscal policy and financial support, and promote sustained economic and social stability, and orderly, coordinated and healthy and rapid development.

First, improving public financial management system. Building Harmonious Society
1 to strengthen the regulation of balance on income distribution.

Comprehensive use of various tax policy tools, to increase efforts to control the distribution of income, and strive to improve the income level of low-income, and gradually expand the proportion of middle-income, effectively regulate excessively high incomes, and resolutely ban illegal income, and promote common prosperity. First, improve the tax system and strengthen the collection and management of domestic and foreign enterprise income tax in addition to implement the "two" merger reform, also supported by program guide, which is conducive to fair competition in the market, mention Gao economic benefits, but also conducive to balance the corporate income and employee wages and benefits. on the individual businesses and individuals to implement a combination of comprehensive and classified tax system, strengthen the collection and management of their regulator, to prevent theft, tax evasion phenomenon. income tax on the monopoly of the total wages in the national implementation of strict control at the same time , the implementation of over-progressive tax system, it is necessary to adapt to the market regulator to encourage the enthusiasm, but also to adjust its effective monopoly over income. Second, the introduction of inheritance tax and gift tax legislation, reform and opening up 29 years ago. enjoy the huge assets of the crowd has reached a certain scale, These huge private assets is strong in countries that environmental conditions conducive to the business acquired in its passage easy to easy to master when the owner or substitutions should be involved in the proper allocation of the State, it is to achieve social justice, common prosperity and harmonious society, an inevitable requirement of social progress and civilization embodied, which is common internationally. inheritance tax and gift tax, to create conditions to lay the foundation, based on the reality of our country, both to protect their economic development initiative while To properly adjust the personal assets of all places. for the collection of estate and gift tax at the same time support and encouragement to the national and public welfare of the donation, a huge asset to the state to promote personal and social public welfare transfers. Third, the minimum wage system, improve the mechanism of regular pay increases at the same time, improving the social security system, will guarantee coverage to all the people, and with the economic development, gradually increasing the protection level, to improve low-income group.

2, adhere to the "two musts," building a conservation-oriented society.

First, to reduce consumption to support resource conservation measures. In the program guide at the same time, preferential tax policies developed and implemented, efforts to achieve national planning saving targets. Second, strict expenditure management, pay close attention to thrift. Key compression conference fees, official reception fee, official vehicles and other expenditure, is not practical to take effective measures to control the forum, festivals and international conferences, to prevent the image of engineering, performance engineering construction. Third, the strict control of public funds other than public consumption. in accordance with the "two musts" requirements, adhere to the discipline inspection and supervision department of communications and organizational departments regularly check the system of assessment, long-term strict control to prevent this huge waste.

Fourth, the financial capital construction investment in scientific decision-making projects. Decision to be composed of infrastructure projects by the financial sector to participate in the expert appraisal committee, a full range of offerings from many of the scientific evidence, the formation of correct decisions, caused due to poor decisions to eliminate duplication of construction, poor construction and improper construction, while those who establish and implement an accountability system for policy mistakes, basically two ways to promote and ensure financial efficiency in the use of the increased capital investment, eliminate duplication, poor construction, caused by improper construction of the huge waste. Fifth, support National grain reserves management system, efforts to achieve timely updates shelf reserves to prepare for emergency needs. of reserves developed and implemented at the shelf-life scale of the scientific and rational control policy to prevent the generation of large quantities of Chen Hualiang to avoid a serious waste of . VI is to establish the implementation of performance appraisal, rewards and penalties to prevent waste of the mechanism to promote conservation, implementation of financial capital to run before, during and after the whole process of monitoring, to stop extravagance and waste, improve the normative use of finances, security and effectiveness in support of building a conservation-oriented society.

3, strict budget management, to ensure that the legal effect of the budget.

First, enable the establishment of new subjects the government budget, and gradually establish scientific and standardized classification system of government revenue and expenditure, improve the transparency of the government budget to strengthen budgetary management and oversight, and promoting socialist democratic management and democratic rule of law, the establishment of implementation of the state capital and social security capital budget system, improve the administrative institutions of state-owned assets management system, fully implement the administrative institutions and capital verification. Second, strict control of the settings of special transfer payments, transfer payments to the expiration of the special clean-up project in a timely manner, the preparation of the sub-central subsidies to local regions, sub-project detailed budget, integration of the existing special transfer payments to co-ordinate arrangements for transfer payments, and improve capital allocation mechanism, government at all levels to complete the budget preparation and reporting of the level, manage and use special transfer payments and promoting economic and coordination of the rapid development of social undertakings.

4, a sound system of government investment, improve investment management efficiency.

First, the requirements of the investment system reform and the actual needs, for some ministries, there is no special investment in specific management measures, the lack of specific funding allocation criteria, as soon as possible to standardize the management of special investment approach to achieve open and transparent resource allocation criteria, project arrangements procedural norms. Second, some authorities in the project for the construction of both policy-makers, but also managers and builders, project imperfect corporate governance, checks and balances mechanism is not sound problems, further deepening investment system reform, improve the state investment in major construction projects management system, effectively separating the authorities and the legal person. competent authorities focus on industry investment and development planning, implementation of project legal sector management, strengthening of project construction, project quality, safety supervision and inspection operations, The project legal person to improve their corporate governance, sound internal control system, improve management and ensure project quality and investment efficiency.

5, deepen fiscal and tax system reform, improve the efficient management mechanism.

First, property tax reform plan refinement, and promote property tax reform. Adjust the resource tax, expand the tax, reform of tax basis, increase the tax on the regulation of resource exploitation and use of force. Actively promote the travel tax, farmland occupation tax and other reforms. for some resource products and luxury goods consumption tax, and rationalize the tax rate. to choose the introduction of fuel tax to replace the road maintenance fee and so on. Second, in accordance with the classification management principles, and standardization of administrative fees, and improve government funds management system, do a good job has expired Fund adjustment policies, regulate revenue management practices of land transfer, create, manage land income funds, to carry out new construction land compensation fees for special inspections, to ensure compensation for the use of land revenue due are collected . Third, study and formulate the norms of non-tax revenue management approach, compensation for the use of state-owned assets, income, state-owned capital operating income, franchise income, confiscation of income, donation revenue into the range of non-tax revenue. Fourth, strengthen management of national debt balance, the establishment of science and flexible debt management mechanisms to promote policy-oriented banks to establish mechanisms for self-restraint and sustainable development, Research to promote the national stockpile management system, perfect and implement to encourage non-public economic development fiscal policy measures.

6, to strengthen market-oriented operation, efforts to improve efficiency in the use of fiscal funds.

Bidding system is the payment of the purchase funds and domestic financial markets the main mode of operation, it helps save money, improve the economic and social benefits of investment, procurement of products and help ensure the quality of contracted projects, help to overcome the unfair competition . China's government procurement has been carried out most of the bidding model, but the current government investment: dead process still has not implemented some of the bidding model. First, the government procurement and capital investment to strengthen the market operation, the implementation of the bidding model. II the bidding process is strictly according to law, adhere to open, just and fair manner, to fully enhance the efficiency in the use of financial resources. Third, the financial capital to continue to expand the operation of market-oriented ways and means and scope to further standardize and improve.

Second, the optimal structure of public expenditure, improve the effectiveness of building a harmonious society
1, support innovation, accelerate the construction of an innovative country.

Enhance independent innovation capability is to improve the technological level and economic efficiency and competitiveness of key national core, financial to support innovation, accelerate the construction of an innovative country. First, to increase basic Research, cutting-edge technology, Research and technology base of social welfare conditions and the popularization of science and technology efforts to support the normal operation of reasonable arrangements for funding scientific Research institutions, scientific Research funding, the proportion of research funding for basic conditions, stable and sustainable support for basic research and research institutions for public welfare. Second, sum up experience, to establish effective management system of funding research projects to strengthen the supervision of science and technology funds to improve capital efficiency technology. the establishment of financial performance evaluation system for science and technology funds, applied science and technology investments to set clear performance goals, the use of funds to establish an independent effect of evaluation mechanisms. Third, support the establishment of a number of world-class research institutes and universities, and enterprises with international competitiveness research and development institutions. in support of the original innovation and the introduction of improve absorption and innovation, based on first-class scientific research units do a good job based on integrated innovation, continue to make major key high-tech achievements. Fourth, preferential tax policies developed and implemented, allows companies to increase R & D costs of pre-tax deduction to encourage and guide enterprises to increase investment in science and technology to develop key technologies with independent intellectual property rights, enhance the capability of independent innovation. improve the import and export tax policies to encourage energy resource products, advanced technology and equipment, machinery parts and components imports, restrictions on high energy consumption, high pollution and resource exports. five national awards to support full implementation of the policy of independent innovation, and establishing modern enterprise system is conducive to enterprise financial management system of independent innovation system, distribution system reform and improve the enterprise to support business innovation of the outstanding contributions of the backbone of the implementation of equity incentive and other policies. to support scientific research institutes and enterprises to introduce high-level scientific and technological personnel, the introduction of high intelligence to attract students studying abroad to come back, to strengthen international academic exchanges and effective abroad to study or improve the quality of independent innovation in science and technology personnel to support and encourage striving for world-class high-tech achievements with independent intellectual property rights. Sixth, and remain in students around the world to establish and maintain our academic and technical exchange, to keep the forefront of national high-tech developments, to secure their socialist motherland in various ways to provide services to high-tech innovation. VII is to build innovation and achievement in converting international and domestic market competition, risk investment fund for scientific research institutes, universities, enterprises of all types of independent innovation and high-tech product development to create a fair competitive environment. VIII is to support science and innovation in education, work, strive to improve the national innovation awareness and capacity, encourage active participation in innovation activities, to build an innovative country and lay a solid foundation. reposted elsewhere in the Research Papers Download http://www.hi138.com 2, to support the rational development and efficient energy use.

Energy is an important support for the rapid development of the national economy, one of China's energy shortage, to support their rational development and efficient use is particularly important. Financial support for the rational development and efficient use of energy, we must adhere to the development of both import and save the three investment policy. First, in order to protect the country's valuable resources, financial investment in the development of reasonable to insist on far after the close, the sea, the land while simultaneously developing technology in the sea conditions have been more mature, to give priority to investing heavily in marine development and adhere to the ocean after the first offshore, offshore oil, gas and combustible ice three development simultaneously. in the land a good job of coal, oil and gas development while actively invest in solar energy, high water potential energy, nuclear energy, biomass, wind, geothermal, ocean energy as coal and oil, alternative energy sources. support for solar energy research and development, reduce costs, improve efficiency, relatively long in the sun light to popularizing the use of. southwestern part of the water potential in China is very rich, with great use of economies of scale, financial investment and development while encouraging the development of social finance. biogas in rural development more raw materials, but because efficiency is not high and not universal, support for biogas energy research, vigorously improve economic efficiency in order to facilitate universal access in rural development and utilization. China long coastline, there are many big air, huge tidal and wind energy resources, investment in research and development should be used as soon as possible. The second is to stabilize the international oil supply and prices, financial support for imported crude oil to importing countries to invest in the development and direct purchase simultaneously, greatly increased development investment importing countries to expand the scale and development of oil supply in order to improve investment returns. The third is to improve energy efficiency and energy saving strategies to achieve objectives, financial should be taken to levy a fuel tax, and tax-saving technologies like policies. to levy consumption tax has not been included in the scope of technical standards do not meet the high energy consumption products under the scope of consumption tax on cars to low consumption and low pollution, off-road vehicles, and other appropriate reduction of the consumption tax, on the key, energy efficiency significantly due to price and other factors and the promotion of its major energy-saving equipment and products, tax relief should be implemented certain policies. Fourth, to actively invest in research development and utilization of new energy sources.

3, to strengthen the use of foreign exchange reserves management.

Foreign economic and trade activities with the rapid development of China's foreign exchange reserves have Yu Wan billion U.S. dollars. However, the recent sharp depreciation of the dollar against the yuan, to China's huge foreign exchange reserves has also brought huge economic risk. In order to achieve foreign exchange reserves and increase their value, the change must be timely and flexible form of storage, and distributed storage to avoid the risk. In order to give full play to the role of its expenditures, must adjust and optimize the use of structure and improve expenditure efficiency. One possible use of the most stable currency to the International Monetary gold storage. The second is to take a variety of possible monetary stability of the currency storage, such as the exchange part of the euro, and the friendly countries in the euro zone to buy government bonds or investment management. Third, the dollar is the international currency, but also relatively large in the international liquidity the United States in order to safeguard national interests, its depreciation in the domestic exchange rate depreciation are generally lower than international, can take advantage of this depreciation of the poor conditions of international competition to support our business with the United States to invest in business. Fourth, the friendly countries to buy as much as possible China needs high-tech, large foreign exchange to purchase large quantities of high-tech products for the condition, and simultaneously to the full system or a key high-tech. in order to achieve the best time for the international high-tech purpose. China is a populous country, employment pressure of large, labor-intensive small and medium enterprises are many, and most traditional industries. In order to promote these enterprises technological innovation, industrial upgrading and product upgrading, you can also buy some of the international advanced level of practical technology. Fifth, the development of international friendship cooperation, overseas investment in the development of scarce resources, production capacity, both for more steady supply of scarce resources, but also can improve the economic benefits of foreign exchange expenditures.

4, support the scientific use of resources and environmental protection.

First developed and implemented to support conservation and scientific use and development of circular economy, tax policy, rationalizing resource prices reflect the scarcity of resources to establish a rational pricing mechanism, the progressive introduction of system of compensation for acquiring mining rights, and promote scientific utilization of mineral resources and integrated development. increase clean production, reproduction, support for resource development projects, support and development of circular economy-related R & D, technology promotion and construction of major projects. The second is the construction of the development the implementation of fiscal policies to support environmental protection, to guide the formation of help conserve resources and reduce pollution in the production and consumption patterns do not support the establishment of a sound ecological construction and environmental protection mechanisms, in accordance with the "polluter pays" principle, give full consideration to the scarcity of resources and environmental costs, and gradually increase the sewage charges, will costs of environmental factors, establish and improve the ecological compensation mechanisms in support of urban sewage, industrial waste into the breach, to promote pollution control market and increase pollution control, ecological construction, environmental protection investment supervision to ensure the availability of economic and social sustainable development.

5, strengthen the financial macro-control, to ensure coordinated economic and social development.

Further refinement and implementation of sound fiscal policies, efforts to achieve the equalization of public services, and promote coordinated, rapid and healthy economic and social sustainable development and a socialist harmonious society. One hard to increase revenue, rapid growth of financial resources, improve efficiency, enhance macro-control ability, give full play to the public finances of the positive macro economic and social role. Second, adjust and optimize the investment of bond project funds and budgets to use the structure, a variety of fiscal policies, and support the implementation of the "five balances," strengthen weak links, and promote coordinated development, give priority to support science, education, employment and reemployment, social security, energy saving, environment, public infrastructure, western development and the relationship "Eleventh Five-Year Plan" the smooth implementation of key projects, in order to practice the scientific concept of development provide financial security. Third, the intensity of the old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas of the financial support to promote their accelerated development, and actively promote the reform and poverty alleviation loans and home finance interest subsidies, loan guarantees and other poverty alleviation pilot. Fourth, Canada Great for building new socialist countryside support to support the development of agricultural production, improve production capacity and income level of farmers, rural compulsory education will be fully integrated into the coverage of public finance, public funds to improve rural primary and secondary level of protection, the establishment of rural minimum living security system to address the poor masses "poverty caused by, returning to poverty due to illness" problem. five personal accounts do a good job, and improve the basic old-age insurance system for enterprise employees and public institutions reform pension system to support the implementation of equal employment of urban and rural system, is intrinsic to resolve the land issue of social security of farmers, farmer workers in accordance with the law will be fully integrated into the work injury insurance coverage, the establishment of farmer workers in the characteristics of serious illness for health care and old-age security system. Sixth, support for urban community health development, to gradually resolve the "doctor difficult and expensive, "the problems and promote social relief system, safety and support of disaster relief. Links http://www.hi138.com Research Papers Download