税收改革Module1.PPT

中国财政与税收政策改革路线图 中央财经大学财经研究院 王雍君 教授/院长 2013-05-21.上海 wangbo92@163.com Disclaimer: The views expressed in this document are those of the author, and do not necessarily reflect the views and policies of the Asian Development Bank (ADB), its Board of Directors, or the governments they represent. ADB does not guarantee the accuracy of the data included in this document, and accept no responsibility for any consequence of their use. By making any designation or reference to a particular territory or geographical area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. 改革背景Reform Background 在过去30多年中,中国的财税改革取得了许多积极进展。但随着环境的变化，新的挑战出现。当前亟需把握好战略机遇，积极推进走上正轨的新一轮财税改革。 改革目标:功能取向 Functional Orientation 1.控制导向 Control-Oriented 2.政策导向 Policy-Oriented 3.绩效导向 Performance-Oriented 4.民主导向 Democracy-Oriented 模块之一：税收改革Module 1: Tax Reform 12.税制改革(中性-对坏东西征税) Taxation 2.税制的法典化 Codification 3.税务管理（执法-防止共谋-反避税-纳税人权益保障） Tax Management(Enforcement, Collusion Prevention, Protection of the rights of tax payers ) 模块之二：政府间财政关系 Module 2: Intergovernmental financial relationship 1.收入划分 revenue assignment 2.支出责任划分 Expenditure responsibilities 3.政府间转移支付（一般性-专项-整合） Intergovernmental transfer payment (General transfer payment , Special transfer payment, Integrated transfer payment ) 4.政府间财政管制 Intergovernmental fiscal regulation; 模块之三：政府预算Module 3: Governmental budget 1.全面性(全口径预算) Comprehensive(Full-covered) budget 2.预算程序(集中化) Budget procedure(Centralization) 3.中期支出框架与基线筹划 Middle-term expenditure framework and basis-line projection 4.预算法修订 Amendment of Budget Law 5. 法定支出 legal expenditure 模块之四：公共支出管理 Module 4: Public expenditure management 1.总额财政纪律（可持续性与可承受性） Total fiscal discipline(Sustainability and affordability) 2.优先性配置（效率与公平） Priority configuration (efficiency and equity) 3.运营绩效 Operational performance 模块之五：国库与现金管理Module 5: