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五、深化财税体制改革

Fiscal and tax system

财税体制是国家治理的重要保障。

The fiscal and taxation system is an important guarantee of State governance.

17. 改进预算管理制度。建立规范合理的中央和地方政府债务管理及风险预警机制。中央出台增支政策形成的地方财力缺口，原则上通过一般性转移支付调节。清理、整合、规范专项转移支付项目。

Improve the budgetary system. Establish a standard and reasonable debt-management system for central and local governments and a risk-alert system. In principle, a shortfall in local government should be filled by general transfer payments. Clean, merge and standardize special transfer payments.

18. 完善税收制度。完善地方税体系，逐步提高直接税比重。推进增值税改革，适当简化税率。调整消费税征收范围和税率。把高耗能、高污染产品及部分高档消费品纳入征收消费税范围。加快房地产税立法并适时推进改革，推动环境保护费改税。

Improve the taxation system. Perfect the local taxation base by gradually raising the share of direct taxation. Advance value-added tax reform and simplify rate levels, and adjust the scope and rate of the consumption tax. Energy and pollution-intensive products and high-end consumer products will be subject to a consumption tax. Also, accelerate property-tax legislation and related reform at an appropriate time. Change the current environmental-protection fee into an environment tax.

19. 建立事权和支出责任相适应的制度。适度加强中央事权和支出责任。国防、外交、国家安全、关系全国统一市场规则和管理等作为中央事权。保持现有中央和地方财力格局总体稳定。进一步理顺中央和地方收入划分。

Establish a system in which the government's administrative authority is commensurate with its spending responsibility. Increase the administrative authority and spending responsibility of the central government. The central government will oversee expenditure for defense, diplomacy, national security and other issues related to national market rule and management. Keep the current fiscal power of central and local governments stable. Close the fiscal revenue divide between central and local government.

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