| Opinions of the State Council on Reforming and Improving the System of Transfer Payment Made by the Central Government to Local Governments | | 国务院关于改革和完善中央对地方转移支付制度的意见 |
| (No. 71 [2014] of the State Council) | | （国发〔2014〕71号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: | | 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
| The financial transfer payment system is an important content of the modern financial system, and an important means of government administration. In accordance with the spirit of the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China (“CPC”) and the requirements of the Decision of the State Council on Furthering the Budget Management System Reform (No. 45 [2014], State Council), the following opinions are hereby offered on reforming and improving the system of transfer payment made by the Central Government to local governments. | | 财政转移支付制度是现代财政制度的重要内容，是政府管理的重要手段。根据党的十八届三中全会精神和《国务院关于深化预算管理制度改革的决定》（国发〔2014〕45号）要求，现就改革和完善中央对地方转移支付制度提出如下意见。 |
| I. Necessity of reforming and improving the system of transfer payment made by the Central Government to local governments | | 一、改革和完善中央对地方转移支付制度的必要性 |
| Since the implementation of the tax distribution financial management system from 1994, China has gradually established the financial transfer payment system in compliance with the basic requirements of the socialist market economic system. The financial strength centralized by the Central Treasury has been mainly used for increasing transfer payment made to local governments, especially Central and Western China, and the transfer payment scale has continually expanded, vigorously promoted equal basic public services among regions, promoted the implementation of objectives of national macro control policies, guaranteed and improved the people's livelihood, and supported sustainable and sound economic and social development. However, in comparison with the requirements for the establishment of the modern financial system, the existing problems and deficiencies of the currently effective system of transfer payment made by the Central Government to local governments have been increasingly prominent, which are mainly reflected as: as affected by the obscure division of rights to handle affairs and expenditure responsibilities of the Central Government and local governments, the transfer payment structure is not reasonable; and general transfer payment items have many varieties and diversified objectives and equalization functions have been weakened; special transfer payment involves excessively broad fields and the distribution and use are not scientific; and some items are subject to administrative approval and inconsistent with the requirements for the reform of simplifying administrative procedures and decentralizing powers; and local governments have relatively large pressure in the supporting work and relatively weak capability of making financial arrangements; many loopholes exist in transfer payment administration, and the information is not open and transparent enough, among others. It is necessary to resolve the aforesaid problems as soon as possible through furthering the reform and improving the system. | | 1994年实行分税制财政管理体制以来，我国逐步建立了符合社会主义市场经济体制基本要求的财政转移支付制度。中央财政集中的财力主要用于增加对地方特别是中西部地区的转移支付，转移支付规模不断扩大，有力促进了地区间基本公共服务的均等化，推动了国家宏观调控政策目标的贯彻落实，保障和改善了民生，支持了经济社会持续健康发展。但与建立现代财政制度的要求相比，现行中央对地方转移支付制度存在的问题和不足也日益凸显，突出表现在：受中央和地方事权和支出责任划分不清晰的影响，转移支付结构不够合理；一般性转移支付项目种类多、目标多元，均等化功能弱化；专项转移支付涉及领域过宽，分配使用不够科学；一些项目行政审批色彩较重，与简政放权改革的要求不符；地方配套压力较大，财政统筹能力较弱；转移支付管理漏洞较多、信息不够公开透明等。对上述问题，有必要通过深化改革和完善制度，尽快加以解决。 |
| II. Overall requirements | | 二、总体要求 |
| (1) Guiding thoughts | | （一）指导思想。 |
| The spirit of the 18th CPC National Congress and the Second, Third and Fourth Plenary Session of the 18th CPC Central Committee of the CPC Central Committee shall be comprehensively implemented, according to the decisions and arrangements of the CPC Central Committee and the State Council and the relevant provisions of the new revised Budget Law, the general transfer payment growth mechanism in which general transfer payment serves as the mainstay shall be improved centering on the establishment of the modern financial system for the purpose of realizing the major objective of equal basic public services among regions, special transfer payment shall be reviewed, integrated and regulated, strict financial discipline shall be implemented, transfer payment administration shall be strengthened, and the initiatives of the Central Government and local governments shall be maximized, so as to promote sustainable and sound economic and social development. | | 全面贯彻落实党的十八大和十八届二中、三中、四中全会精神，按照党中央、国务院的决策部署和新修订的预算法有关规定，围绕建立现代财政制度，以推进地区间基本公共服务均等化为主要目标，以一般性转移支付为主体，完善一般性转移支付增长机制，清理、整合、规范专项转移支付，严肃财经纪律，加强转移支付管理，充分发挥中央和地方两个积极性，促进经济社会持续健康发展。 |
| (2) Basic principles | | （二）基本原则。 |
| Strengthening top level design and effectively implementing the design by steps. Problem orientation shall be adhered to, international experience shall be drawn, and top level design shall be emphasized, so as to link the transfer payment system with the division of rights to handle affairs and expenditure responsibilities, and promote integrated and systemic reform; and at the same time, actual circumstances shall be sufficiently considered, the transfer payment system reform shall be gradually advanced, and urgent issues and the issues on which the relevant parties have a consensus shall be resolved first. | | 加强顶层设计，做好分步实施。坚持问题导向，借鉴国际经验，注重顶层设计，使转移支付制度与事权和支出责任划分相衔接，增强改革的整体性和系统性；同时充分考虑实际情况，逐步推进转移支付制度改革，先行解决紧迫问题和有关方面认识比较一致的问题。 |
| Rationally dividing the rights to handle affairs and specifying expenditure responsibilities. The rights of the Central Government to handle affairs, the common rights of the Central Government and local governments to handle affairs and the rights of local governments to handle affairs shall be rationally divided, the functions of the Central Government in the fields such as national defense, foreign affairs, national security and uniform national market shall be unified, the functions of provincial governments to make overall arrangements to promote equal basic public services in the regions shall be reinforced, and the system matching the rights to handle affairs with expenditure responsibilities shall be established. | | 合理划分事权，明确支出责任。合理划分中央事权、中央地方共同事权和地方事权，强化中央在国防、外交、国家安全、全国统一市场等领域的职责，强化省级政府统筹推进区域内基本公共服务均等化的职责，建立事权与支出责任相适应的制度。 |
| Reviewing, integrating and regulating transfer payment, and enhancing the capability to make overall arrangements. While the general transfer payment system is improved, efforts shall be made to review, integrate and regulate special transfer payment, strictly control special transfer payment items and fund scale, and enhance the capability of local public finance departments in making overall arrangements. | | 清理整合规范，增强统筹能力。在完善一般性转移支付制度的同时，着力清理、整合、规范专项转移支付，严格控制专项转移支付项目和资金规模，增强地方财政的统筹能力。 |
| Focusing on market regulation and promoting fair competition. The relationship between the government and the market shall be handled appropriately, so as to enable the market play a decisive role in the allocation of resources, investment in competitive fields shall be gradually reduced, and in principle, new special transfer payment shall not be set provided that the matters can be effectively regulated by the market competition mechanism, so as to maintain a fair and competitive market environment. | | 市场调节为主，促进公平竞争。妥善处理政府与市场的关系，使市场在资源配置中起决定性作用，逐步减少竞争性领域投入专项，市场竞争机制能够有效调节的事项原则上不得新设专项转移支付，维护公平竞争的市场环境。 |
| Regulating fund management and enhancing fund use efficiency. You shall not only strictly administer transfer payment funds, regulate the distribution and use of such funds, and strengthen guidance and supervision, so as to ensure fairness, openness and impartiality; but also accelerate fund allocation, avoid large carryover and balance, and pay attention to enhancing the fund use efficiency. | | 规范资金管理，提高资金效率。既要严格转移支付资金管理，规范分配使用，加强指导和监督，做到公平、公开、公正；又要加快资金拨付，避免大量结转结余，注重提高资金使用效率。 |
| III. Optimizing the transfer payment structure | | 三、优化转移支付结构 |
| The rights to handle affairs and expenditure responsibilities of the Central Government and local governments shall be rationally divided, and the transfer payment system reform shall be gradually promoted, so as to form the transfer payment system in which general transfer payment arranged by local governments serves as the mainstay and which integrates general transfer payment and special transfer payment, for the purpose of balancing basic financial strength among regions. If the rights to handle affairs fall under the Central Government, the Central Government shall assume expenditure responsibilities in full amount, and in principle, the Central Government shall directly make transfer payment through expenditure arrangements at the central level. As the rights to handle affairs and expenditure responsibilities authorized by the Central Government are taken back, the proportion of expenditure for the direct implementation of rights to handle affairs by the Central Government shall be raised, and the special transfer payment authorized to local governments for implementation shall be reduced correspondingly. If the rights to handle affairs fall under both the Central Government and local governments, the Central Government and local governments shall share expenditure responsibilities, and the part assumed by the Central Government shall be authorized to local governments for implementation through special transfer payment. If the rights to handle affairs fall under local governments, local governments shall assume expenditure responsibilities, and the Central Government shall mainly provide support through general transfer payment, and support a small number of matters of guidance type, relief type and emergency response type through special transfer payment, so as to realize specific policy objectives. | | 合理划分中央和地方事权与支出责任，逐步推进转移支付制度改革，形成以均衡地区间基本财力、由地方政府统筹安排使用的一般性转移支付为主体，一般性转移支付和专项转移支付相结合的转移支付制度。属于中央事权的，由中央全额承担支出责任，原则上应通过中央本级支出安排，由中央直接实施；随着中央委托事权和支出责任的上收，应提高中央直接履行事权安排支出的比重，相应减少委托地方实施的专项转移支付。属于中央地方共同事权的，由中央和地方共同分担支出责任，中央分担部分通过专项转移支付委托地方实施。属于地方事权的，由地方承担支出责任，中央主要通过一般性转移支付给予支持，少量的引导类、救济类、应急类事务通过专项转移支付予以支持，以实现特定政策目标。 |
| IV. Improving the general transfer payment system | | 四、完善一般性转移支付制度 |
| (1) Reviewing and integrating general transfer payment. In general transfer payment, the items on which the rights to handle affairs are authorized by the Central Government or both the Central Government and local governments have the rights to handle affairs shall gradually be transferred to special transfer payment, and the items falling under the items on which local governments have the rights to handle affairs shall be combined to balanced transfer payment, and the general transfer payment system in which balanced transfer payment serves as the mainstay, transfer payment made to former revolutionary base areas, areas inhabited by ethnic minorities, border areas, and poverty-stricken areas serves as the supplement, and small amount of subsidies are provided through system settlement shall be established. | | （一）清理整合一般性转移支付。逐步将一般性转移支付中属于中央委托事权或中央地方共同事权的项目转列专项转移支付，属于地方事权的项目归并到均衡性转移支付，建立以均衡性转移支付为主体、以老少边穷地区转移支付为补充并辅以少量体制结算补助的一般性转移支付体系。 |
(2) Establishing the steady growth mechanism for general transfer payment. The scale and proportion of general transfer payment shall be increased, and the proportion of general transfer payment shall be gradually increased to 60% or more. The methods of linking balanced transfer payment with income tax increase shall be changed, so as to ensure that the growth rate of balanced transfer payment is higher than the overall growth rate of transfer payment. The transfer payment made to former revolutionary base areas, areas inhabited by ethnic minorities, border areas, and poverty-stricken areas shall be increased significantly. The financial gap of local governments formed through the issuance of expenditure increase policies by the Central Government shall be regulated through general transfer payment in principle.
．．．．．． | | （二）建立一般性转移支付稳定增长机制。增加一般性转移支付规模和比例，逐步将一般性转移支付占比提高到60%以上。改变均衡性转移支付与所得税增量挂钩的方式，确保均衡性转移支付增幅高于转移支付的总体增幅。大幅度增加对老少边穷地区的转移支付。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。
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