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November 16, 2017 Source: The 19th National Congress of the Fujian Provincial Department of Finance Office profoundly expounded Xi Jinping's thoughts and basic strategies of socialism with Chinese characteristics in the new era, and systematically answered the new era of persistence and development of socialism with Chinese characteristics. A series of major theoretical and practical issues. The new judgments, new expressions, and new deployments in the report point out the direction of fiscal reform and development, and clarify the focus and focus of financial work.

Fujian Finance should strengthen the party's leadership in accordance with the requirements of General Secretary Xi Jinping's construction of new Fujian, firmly grasp the new changes in the main contradictions of the society, and start from solving the problem of imbalance and insufficiency, and strive to deepen the supply-side structural reform. We will steadily improve the level of people's livelihood security, boldly explore new mechanisms for the construction of ecological civilization, and accelerate the construction of “mechanism, industry, people, ecology, and new Fujian” at a higher starting point.

I. Accelerate the establishment of a more efficient and sustainable modern fiscal system The Party's 19th National Congress report clearly accelerates the establishment of a modern fiscal system in the part of accelerating the improvement of the socialist market economic system. The Fujian financial department should seize the theme of this reform and development, and on the basis of summing up and consolidating the achievements of the existing fiscal and taxation system reform, focus on three reforms: (1) Steadily promote the reform of fiscal power division.

First, cooperate with the central government's financial affairs; secondly, strengthen the provincial-level unified market construction, maintain economic and social stability, promote coordinated economic development, and promote basic development within the scope of provincial-level financial authority authorized by the central government. Third, it is to directly face the grassroots, regional information, and closely related to local residents, and provide more convenient and effective basic public services by cities and counties to determine the financial power of the city and county; Standardize the financial affairs of the provinces and cities and counties. For public services that are difficult to clearly distinguish the scope of benefits but have public needs and are conducive to promoting the coordinated economic and social development of the province, it should be clearly defined as the joint financial power of the province and the city; Divide the dynamic adjustment mechanism, and establish a dynamic adjustment mechanism for fiscal affairs below the provincial level according to the reform process of various central areas and the objective changes in economic and social development.

(2) Deepen the reform of the budget system. Promote full-caliber government budget management, and strengthen the coordination of government fund budgets, state-owned capital operating budgets, social insurance fund budgets and general public budgets.

Follow the basic rules of budget preparation and clarify the basic norms of key expenditure budget arrangements. Strictly implement the new budget law and effectively harden budget constraints.

Fully understanding the new era Establishing a modern budget system not only needs to achieve full coverage of budgetary funds, but also pay attention to the compliance, scientific and performance of budgetary fund use, so that budgeting can more accurately reflect government policy objectives, and budget execution is more Binding.

Performance management should be integrated into all aspects of financial management, covering the whole process of budget preparation, execution and supervision, including performance target preparation, performance tracking, evaluation and budget preparation, project library establishment, medium-term fiscal planning, and fund allocation management. The work of financial fund supervision, inspection and auditing has achieved the goal of comprehensively covering all levels of funds, fully integrating into the budget management process, comprehensively improving the effectiveness of performance management, and comprehensively establishing a management system. Intensifying incentives and support for promoting economic and social development and implementing relevant key work areas is an important measure to establish and improve a long-term mechanism for supervision and incentives, to stimulate local enthusiasm, initiative and creativity, and to promote the implementation of the Party Central Committee and the State Council. Deployment is of great significance.

(3) Accelerate the establishment and improvement of the local tax system.

On the basis of the significant progress made in the 'reform of the camp' and the acceleration of the modernization of the taxation system, it is necessary to accelerate the construction of the local tax system in accordance with the central government's next step of deepening the reform of the taxation system, and gradually establish the tax system reform and tax legislation. A reliable, stable and sustainable local tax system with “complete tax system, optimized structure, prominent subject and reasonable decentralization”, including deepening the reform of resource tax, researching the inclusion of natural resources in the scope of collection; preparing for environmental protection tax levy, Fujian Province The National People's Congress has taken the lead in passing the application of environmental protection tax and taxable pollutants in the country; it is necessary to closely track the pace of real estate tax reform and promote the adjustment of real estate tax and fee structure and tax structure.

Second, focus on perfecting fiscal and taxation policies that are conducive to improving the quality of the supply system. Deeply understand the conclusions of the 19th National Congress of the Communist Party of China on the transition from a high-speed growth stage to a high-quality development stage, from a higher quality and higher level. The important role of finance in the implementation of the new development concept, based on the supply side, focusing on the demand side, put the focus of Fujian's financial work on supporting the real economy and improving the quality of the supply system.

(1) Actively promote the role of market-oriented operational mechanisms.

Innovate financial support, adopt the method of “changing funds for investment and changing funds for funds”, give full play to the guiding role of financial funds, and attract social capital to participate in investment in key industrial projects. The provincial integrated circuit industry fund was established while using national special construction funds, bank loans, and supporting the relevant funds of the country. We will increase support for the development of industrial stable growth and adjustment structure, quality improvement and efficiency of modern service industries, and development of strategic emerging industries such as graphene and new energy vehicles. We will focus on supporting industrial transformation and upgrading, developing the government, industry, and research and development of smart manufacturing and high-end equipment, promoting the transformation of traditional industries and the development of emerging industries. Accelerate the separation of manufacturing and auxiliary industries, actively develop service-oriented manufacturing, foster and build a number of public service platforms in key industries and key regions, further promote the deep integration of manufacturing and service industries, and drive traditional industries to move toward the middle and high-end.

(2) Make full use of policy measures to stimulate the vitality of the main body of the enterprise.

Implement the enterprise R\u0026D expenses plus deduction, high-tech enterprise income tax preferential policies; support the implementation of enterprise technological transformation and the development of science and technology small giants leading enterprises action plan; implement enterprise R\u0026D expenditure input subsidies, and combine basic subsidies and incremental subsidies The way to guide enterprises to increase R \u0026 D investment; establish a more complete headquarters business development environment, policy framework and service system, implement business contribution incentives, talent incentives, etc., guide the return of the corporate headquarters and the Taiwan-funded enterprise headquarters.

(3) Accelerate the innovative use of the 'six districts' policy mechanism.

Grasping the Pingtan Comprehensive Experimental Zone endowed by the Central Government, the China (Fujian) Free Trade Zone, the 21st Century Maritime Silk Road Core District, Fuzhou New District, Fuxiaquan National Independent Innovation Demonstration Zone, and the National Ecological Civilization Experimental Zone Opportunities, trials include Pingtan's “return tax refund”, selective tariff collection, overseas passengers' shopping and tax refund, and commercial health insurance personal income tax pilots, etc., effectively exerting policy guidance and innovation-driven role.

Increase the positive incentives, and increase the positive incentives for cities and counties from the aspects of financial contribution, quality improvement and innovation drive, and stimulate local enthusiasm, initiative and creativity to promote industrial upgrading and transformation.

Third, adhere to the establishment of a stable growth mechanism for people's livelihood in development, implement the people-centered development thinking, focus on the 'seven' of the people's livelihood, give full play to the role of public finance, and combine the strength of Fujian's financial strength with the good people's livelihood cake. We will continue to make great people's livelihood cakes in promoting development, and continue to increase our financial resources to the people's livelihood, ensuring education, employment, entrepreneurship, social insurance, health care, and society as determined by the National “13th Five-Year Plan for Advancing Basic Public Service Equalization”. Investment in services and housing security are effectively guaranteed.

(1) Innovative support methods complement the shortcomings of people's livelihood.

First, actively expand the scope of the two “mandatory” areas of the PPP model, accelerate the implementation of the short-board investment project package, promote the standard operation of the PPP model and accelerate the landing, and help infrastructure construction and economic development. The second is to encourage private capital and social forces to apply for pension institutions.

Optimize the financial subsidy policy, and provide subsidies for the care of the elderly care institutions, such as the minimum living allowances, in the form of government purchase service vouchers.

Promote the sustainable operation of urban and rural aged care facilities, improve and implement the subsidy policy for private pension institutions, actively promote the combination of medical care, and support the pension institutions to improve their service capabilities. Established the Fujian Provincial Pension Industry Investment Fund to accelerate the development of the pension industry.

The third is to guide social capital into the field of vocational education and public service, deepen the integration of production and education through the “public construction and private” mode of public higher vocational colleges and the “civil office assistance” mode of private higher vocational colleges. School-enterprise cooperation effectively mobilizes social forces to participate in the development of people's livelihood and social undertakings. (2) Fully support the fight against poverty and fight hard. We will continue to raise funds for poverty alleviation from multiple sources, make overall efforts to revitalize existing funds, increase investment in poverty-stricken areas and poor households, and give full play to the guidance and leverage of financial input to provide strong support for poverty alleviation. Highlighting precise policies, the fund focuses on three key aspects of poverty-stricken targets, poverty-stricken villages, and poverty alleviation and development key counties, and comprehensively implements policies such as industrial poverty alleviation, ex situ poverty alleviation, employment poverty alleviation, financial poverty alleviation, health poverty alleviation, education poverty alleviation, and poverty alleviation. Measures.

Innovate poverty alleviation methods, vigorously promote asset income poverty alleviation and industrial poverty alleviation, combine the structural reform of supporting agricultural supply side with poverty alleviation, base on the supply side, focus on the demand side, strengthen the weak function of the weak link in rural areas, and do all the work from the mechanism. Good financial support for all work from poverty alleviation. Accelerate the construction of an online supervision system for poverty alleviation funds, realize full tracking and online supervision of the use and management of poverty alleviation projects, and effectively solve the problem of weak supervision of the “last mile”. (3) Promote the implementation of the rural revitalization strategy. We always insist on giving priority to agricultural and rural areas as priority areas for fiscal expenditure. In accordance with the general requirements of “prosperous industry, ecological livability, rural civilization, effective governance, and affluent life”, we will establish and improve the institutional mechanism for the integration of urban and rural development, improve the agriculture-related policies, and continue to promote structural reforms in the supply side of agriculture to increase agricultural efficiency. The goal of increasing farmers' income and rural greening is to stimulate the rural reform and development drive, promote the integration of rural first, second and third industries, focus on supporting the transformation of agricultural development mode, promote the upgrading of characteristic and advantageous industries, and vigorously develop brand agriculture, ecological agriculture and wisdom. Agriculture, adhere to a road of agricultural modernization with Fujian characteristics, high efficiency, product safety, resource conservation and environmental friendliness. Adhere to the concept of green development, continue to support the construction of beautiful villages, focus on poverty alleviation, steadily improve rural infrastructure conditions, increase investment in rural education, culture, and health, accelerate the development of rural social undertakings, and support rural modernization. We will carry out pilot projects for incremental loans for agricultural loans of county-level financial institutions, implement targeted subsidies for new rural financial institutions such as village banks, support the operation of farmers' professional cooperative organizations, and improve the rural financial service network.

IV. Exploring and implementing the ecological compensation mechanism with equal emphasis on protection and development As the country's first national ecological civilization experimental zone, Fujian will firmly establish the strong awareness of “green water and green hills is Jinshan Yinshan”, and implement the ecological province strategy in depth. The ecological input system with equal emphasis on protection and development promotes the deep integration of green ecology, green production and green living, and provides more high-quality ecological products to meet the growing ecological environment of the people. (1) Improve the ecological environment protection mechanism. The first is to establish an ecological protection financial transfer payment system. In the system design, ecological protection subsidy funds and ecological protection incentive funds were set up separately, and areas with strong ecological environment functions but relatively difficult financial resources were mainly subsidized, and the basic public service areas for protecting the ecological environment and involving people's livelihood were coordinated.

The second is to establish a full basin ecological compensation mechanism.

Promote the full coverage of the ecological compensation mechanism of key river basins in Fujian Province.

Expand the scope of compensation implementation to 12 major river basins in the province. By 2020, the compensation funds will double from 2015, and the compensation for ecological protection in river basins will be increased. Actively promote the cross-provincial horizontal ecological compensation pilot of the Tingjiang-Hanjiang River Basin, and promote the establishment of a sound and long-term ecological compensation system.

The third is to carry out a comprehensive ecological compensation pilot. With a three-year pilot period, we will integrate and integrate different types of ecological protection compensation funds in different fields and focus on them, and explore the establishment of a comprehensive ecological protection compensation policy based on the assessment of indicators and the combination of rewards and punishments. The ecological compensation mechanism supplemented by compensation in kind and employment.

(2) Build an ecological restoration governance mechanism.

First, comprehensively implement the action plan for prevention and control of atmospheric, water and soil pollution, and continuously improve environmental quality. Support the management of small watersheds and small and medium-sized rivers, and comprehensively establish a comprehensive watershed management model with “specialized personnel, testing facilities, assessment methods, and long-term mechanisms” to promote watershed “water clear, river smooth, shore green, and ecological”. Promote river management construction planning. Continue to increase investment in soil erosion control. Promote the national water and soil conservation key construction project and the comprehensive management of soil erosion in provincial key counties, key townships and soil and water conservation ecological villages.

The second is to promote the pilot project of ecological protection of landscape forests in the Lancang River Basin with systematic ideas.

Adhere to the concept of “Landscape of Linshui Lake and Lake Life”, focusing on the implementation of water environment comprehensive treatment project, biodiversity conservation and ecological corridor repair and completion project, soil erosion control project, geological disaster management and abandoned mine ecological restoration project, capacity Construction of five key projects.

(3) Establish a market participation mechanism. Efforts will be made to work hard on the institutional mechanism, to stimulate endogenous motivation through institutional innovation, and to establish a multi-channel funding guarantee mechanism with financial input and broad participation of society.

Exploring the organic development path of green water and green mountains and Jinshan Yinshan for the national ecological construction. First, support the establishment of carbon emission rights and emissions trading system, actively play the role of market participation, and carry out forestry carbon sink pilots.

Secondly, it is the first in the country to implement the “compulsory” application of PPP mode in new projects in the treatment of sewage treatment facilities and domestic garbage in villages and towns. Through innovative project generation methods, the project can be managed to solve the problem of sewage and domestic garbage disposal in remote rural areas. The hardships and ills make the Huimin policy truly benefit the masses.

The third is to continuously deepen the reform of the collective forest rights system and promote reform pilots such as the key ecological location commercial forest redemption.

Through the interest subsidy, insurance, forestry storage and construction institutions, etc., to play the leverage of financial funds, and more measures to guide financial capital, social capital to support the development of forestry, and promote the income of forest farmers. To implement the spirit of the 19th National Congress of the Communist Party of China, Fujian's finances must earnestly strengthen the party's leadership over fiscal work, strengthen the 'four consciousnesses', strengthen 'four self-confidences', and tighten the political responsibility for managing the party. At the same time, we will build a team of financial cadres who can act as a leader, dare to take responsibility, and create a high-quality cadre entrepreneurial atmosphere, further enhance the ability to manage money and manage finances according to law, and transform the spirit of the 19th Party Congress into financial work. To ensure that the party's various principles and policies have been implemented in the financial work.

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