Leveraging Fiscal Role to Serve and Support Medium- and Long-Term Planning

Using medium- and long-term planning to guide economic and social development is an important method of governance for our Party. General Secretary Xi Jinping has stressed that in planning economic and social development for the period of the 14th Five-Year Plan [n], it is essential to accurately grasp the phased requirements of that period, focus on the great cause of building a strong country and national rejuvenation, closely center on the goal of basically realizing socialist modernization, and rationally determine objectives, tasks, and propose ideas and measures for each area.

用中长期规划指导经济社会发展，是我们党治国理政的一种重要方式。习近平总书记强调，谋划“十五五”时期经济社会发展，必须准确把握“十五五”时期的阶段性要求，着眼强国建设、民族复兴伟业，紧紧围绕基本实现社会主义现代化目标，一个领域一个领域合理确定目标任务、提出思路举措。

Public finance is the foundation and an important pillar of national governance, and a scientific fiscal and tax system is an institutional guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term stability and security for the country. This year marks the conclusion of the 14th Five-Year Plan and the year for laying out the 15th Five-Year Plan. To scientifically formulate and successively implement five-year plans, it is necessary to fully leverage the foundational, institutional, and guarantee roles of public finance in governing the country and ensuring security, adhere to planning setting the direction, with finance providing the guarantee and policies in all areas coordinating accordingly, achieve coordinated linkage between development plans and macro policies, and enable fiscal policy to effectively serve and support the implementation and realization of plan deployments.

财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。今年是“十四五”规划收官之年，也是“十五五”规划谋篇布局之年。科学制定和接续实施五年规划，需充分发挥财政在治国安邦中的基础性、制度性、保障性作用，坚持规划定方向，财政作保障，各方面政策相协调，实现发展规划与宏观政策协调联动，使财政有效服务和支撑规划部署落实落地。

Playing the Foundational Role — Focusing on Promoting High-Quality Development

发挥基础性作用——聚焦推动高质量发展

To effectively play the foundational role of public finance, it is necessary to focus on promoting high-quality development, aim at accumulating development momentum, transforming the development model, optimizing the development pattern, and enhancing development efficiency, and deploy targeted fiscal policies with a traction effect.

切实发挥财政的基础性作用，就要聚焦推动高质量发展，着眼于积蓄发展动力、转变发展方式、优化发展格局、提升发展效益，有针对性地部署具有牵引性的财政政策。

In terms of accumulating development momentum, it is necessary to strive to unleash the potential of scientific and technological innovation. As China’s economy enters the stage of high-quality development, the old combination of production functions has become unsustainable. At the same time, global scientific and technological innovation has entered an unprecedentedly intensive and active period, with a new round of technological revolution and industrial transformation flourishing. Innovation, especially scientific and technological innovation, has become a key driving force for high-quality development. It is necessary to uphold the core position of innovation in the overall situation of China’s modernization and reflect this in medium- and long-term planning. This requires fiscal policy to better promote the optimization of resource allocation and strive to unleash the potential of scientific and technological innovation. On the one hand, focusing on long-term problems constraining self-reliance and self-strengthening in science and technology, increase fiscal investment in strategic and critical areas, encourage and drive multiple entities to support innovation, and achieve effective linkage between the strategy of invigorating China through science and education, the strategy of strengthening the nation through human resources, and the innovation-driven development strategy. Highlight forward-looking and strategic demand orientation, steadily increase fiscal investment in basic research, use tax incentives and other methods to encourage enterprises to increase investment, establish and improve a basic research investment mechanism combining competitive support and stable support, enhance the efficiency of science and technology investment, and deepen the reform of the allocation and use mechanism of fiscal science and technology funds. On the other hand, focusing on the practical needs of developing new quality productive forces and supporting comprehensive innovation, promote the deep integration of the innovation chain, industrial chain, capital chain, and talent chain, and accelerate the transformation of scientific and technological achievements into actual productive forces. Aiming at building a modern industrial system, use special fiscal funds, government investment funds, etc., to support the transformation and upgrading of traditional industries, the development of strategic emerging industries, and the forward-looking layout of future industries, continuously enhancing the core competitiveness of industries.

就积蓄发展动力而言，需着力激发科技创新潜力。随着我国经济进入高质量发展阶段，旧的生产函数组合方式已经难以持续。同时，全球科技创新进入空前密集活跃的时期，新一轮科技革命和产业变革蓬勃发展，创新特别是科技创新成为推动高质量发展的重要驱动力，需坚持创新在我国现代化建设全局中的核心地位，并将其体现在中长期规划中。这就要求财政政策更好促进优化资源配置，着力激发科技创新潜力。一方面，聚焦制约科技自立自强的长期性难题，加大对战略性、关键性领域的科技投入力度，鼓励和带动多元主体支持创新，实现科教兴国战略、人才强国战略、创新驱动发展战略有效联动。突出前瞻性、战略性需求导向，稳步增加基础研究财政投入，通过税收优惠等多种方式激励企业加大投入，建立完善竞争性支持和稳定支持相结合的基础研究投入机制，并提升科技投入效能，深化财政科技经费分配使用机制改革。另一方面，聚焦发展新质生产力和支持全面创新的现实需要，推进创新链产业链资金链人才链深度融合，加速科技成果向现实生产力转化。着眼建设现代化产业体系，通过财政专项资金、政府投资基金等，支持传统产业改造升级、战略性新兴产业发展、未来产业前瞻布局，持续提升产业核心竞争力。

In terms of transforming the development model, it is necessary to actively promote a comprehensive green transformation of economic and social development. Green transformation is a new engine for economic and social development, and promoting the greening and low-carbon development of the economy and society is a key link in achieving high-quality development. The breakthrough point for promoting a comprehensive green transformation of economic and social development lies in providing effective incentives, the difficulty lies in imposing strong constraints, and the goal is to integrate the concept of green development into all aspects of ecological protection, environmental construction, production and manufacturing, urban development, and people’s lives. To continuously transform ecological advantages into development advantages, it is necessary to strengthen fiscal support and build a corresponding fiscal and tax policy system. In particular, it is necessary to take action in strengthening incentives, improve fiscal and tax policies for green transformation, and promote the formation of green production methods and lifestyles. Actively build a fiscal and tax policy system conducive to promoting green and low-carbon development and efficient resource utilization, supporting work in areas such as building a new energy system, transforming and upgrading traditional industries, green and low-carbon technological innovation, economical and intensive use of energy and resources, and promoting green and low-carbon lifestyles. Implement tax incentives for environmental protection, energy and water conservation, comprehensive resource utilization, and new energy and clean energy vehicles and vessels, and improve the green tax system. Innovate and optimize investment mechanisms, encourage various types of capital to increase the proportion of investment in green and low-carbon fields, and guide and regulate social capital to participate in the investment, construction, and operation of green and low-carbon projects.

就转变发展方式而言，需积极促进经济社会发展全面绿色转型。绿色转型是经济社会发展的新引擎，推动经济社会发展绿色化、低碳化是实现高质量发展的关键环节。促进经济社会发展全面绿色转型，突破口在于做好激励，难点在于有力约束，目标在于将绿色发展理念贯穿生态保护、环境建设、生产制造、城市发展、人民生活等方方面面。让生态优势源源不断转化为发展优势，需要强化财政支持，构建与之相适应的财税政策体系。特别是要在强化激励方面有所作为，健全绿色转型财税政策，推动形成绿色生产方式和生活方式。积极构建有利于促进绿色低碳发展和资源高效利用的财税政策体系，支持新型能源体系建设、传统产业改造升级、绿色低碳科技创新、能源资源节约集约利用和绿色低碳生活方式推广等领域工作。落实环境保护、节能节水、资源综合利用、新能源和清洁能源车船税收优惠，完善绿色税制。创新和优化投资机制，鼓励各类资本提升绿色低碳领域投资比例，引导和规范社会资本参与绿色低碳项目投资、建设、运营。

In terms of optimizing the development pattern, it is necessary to effectively increase the coverage of the domestic grand circulation. The characteristic of a large country’s economy is that domestic demand is the mainstay and internal circulation is possible. To better coordinate domestic and international circulations and focus on key issues and weak links constraining economic circulation, it is necessary to leverage the role of public finance in effectively guiding investment, optimizing resource allocation, and promoting structural adjustment, so that the domestic grand circulation is based on domestic demand as the main driving force, and shift the focus of fiscal policy more towards benefiting people’s livelihoods and promoting consumption. In the short term, measures such as issuing consumption vouchers and introducing fiscal discounts can be used to reduce residents’ consumption costs and stimulate consumption vitality; in the long term, efforts should focus on enhancing residents’ consumption capacity, creating new products, new scenarios, and new hotspots for consumption, optimizing the consumption environment, and tapping consumption potential. At the same time, effectively support the rational cross-regional flow and optimal allocation of various productive factors, break down local protectionism, market segmentation, and “involution-style” competition [n], strengthen rural infrastructure and public service systems, and promote the deep integration of the regional coordinated development strategy, major regional strategies, and the main functional area strategy.

就优化发展格局而言，需有效提高国内大循环的覆盖面。大国经济的特征都是内需为主导、内部可循环。要更好统筹国内循环和国际循环，聚焦制约经济循环的关键问题和薄弱环节，就要发挥财政有效引导投资、优化资源配置、推进结构调整的作用，使国内大循环建立在以内需为主动力的基础上，推动财政政策着力点更多转向惠民生、促消费。短期可通过发放消费券、推出财政贴息等方式降低居民消费成本，激发消费活力；长期应着力提升居民消费能力，打造消费新产品新场景新热点，优化消费环境，挖掘消费潜力。同时，有效支持各种生产力要素跨区域合理流动和优化配置，破除地方保护、市场分割和“内卷式”竞争，加强农村基础设施和公共服务体系建设，推动区域协调发展战略、区域重大战略、主体功能区战略等深度融合。

In terms of enhancing development efficiency, it is necessary to promote joint contribution, shared benefits, and common prosperity. Chinese-path modernization is a socialist modernization characterized by common prosperity for all people. Taking the realization of the people’s aspiration for a better life as the starting point and落脚点 [n] of modernization construction inevitably requires that the fruits of modernization construction be shared more and more fairly among all the people. Public finance is an important policy tool for improving the efficiency of economic operation and promoting social equity. It is necessary to strengthen inclusive, basic, and bottom-line livelihood guarantees, and focus on solving problems related to employment, distribution, education, medical care, housing, elderly care, and childcare. On the one hand, focus on joint contribution, leverage the role of public finance to create more inclusive and fair conditions for the people to improve their education levels and enhance their development capabilities, improve the income distribution system, standardize the wealth accumulation mechanism, adhere to more pay for more work, and orderly increase the weight of labor, skills, knowledge and other factors in income distribution. On the other hand, focus on shared benefits, fulfill the regulatory function of redistribution, enhance the balance and accessibility of basic public services, build a basic institutional arrangement for the coordinated matching of primary distribution, redistribution, and tertiary distribution, increase the regulatory intensity of taxation, social security, transfer payments, etc., and improve their precision, strengthen the standardized management of public welfare and charitable undertakings, and improve tax incentive policies.

就提升发展效益而言，需推进共建共享共富。中国式现代化是全体人民共同富裕的社会主义现代化，把实现人民对美好生活的向往作为现代化建设的出发点和落脚点，必然要让现代化建设成果更多更公平地惠及全体人民。财政是提高经济运行效率、促进社会公平的重要政策工具，需加强普惠性、基础性、兜底性民生保障，着力解决好就业、分配、教育、医疗、住房、养老、托幼等问题。既要聚焦共建，发挥财政作用，为人民提高受教育程度、增强发展能力创造更加普惠公平的条件，健全收入分配制度、规范财富积累机制，坚持多劳多得，有序提高劳动、技能、知识等要素在收入分配中的权重；又要聚焦共享，履行好再分配调节职能，增强基本公共服务均衡性和可及性，构建初次分配、再分配、三次分配协调配套的基础性制度安排，加大税收、社保、转移支付等调节力度并提高精准性，加强公益慈善事业规范管理，完善税收优惠政策。

Playing the Institutional Role — Further Deepening Fiscal and Tax System Reform

发挥制度性作用——进一步深化财税体制改革

Medium- and long-term planning involves the political, economic, and social systems and the complex relationships among them. Public finance plays a unique role in this context. Using fiscal policy as a traction and fiscal and tax system reform as a breakthrough to solve problems in key areas is becoming increasingly important. To enable fiscal policy to effectively serve and support the implementation and realization of plan deployments and to better leverage the institutional role of public finance, deepening fiscal and tax system reform is a key measure.

中长期规划涉及政治、经济、社会系统及其之间的复杂关系，财政在其中发挥着独特作用，以财政政策为牵引、以财税体制改革为突破口来解决重点领域存在的问题，越来越重要。使财政有效服务和支撑规划部署落实落地，更好发挥财政的制度性作用，深化财税体制改革是关键举措。

Continue to deepen reform of the budget management system. The budget embodies the state’s strategies and policies, reflects the scope and direction of government activities, is an important pillar for advancing the modernization of the national governance system and governance capacity, and is a crucial means of macroeconomic regulation. Improving the budget management system can lay the foundation for establishing and perfecting a modern fiscal system compatible with Chinese-path modernization, and can also provide safeguards for achieving the goals of medium- and long-term planning. To deepen reform of the budget management system and strengthen the budget’s capacity to guarantee the implementation of the Party’s and the state’s major policies, it is necessary to properly handle the relationship between overall advancement and breakthroughs on key points, using breakthroughs on key points to drive overall advancement and achieving breakthroughs on key points within overall advancement. In particular, it is necessary to seize important areas and key links that have a decisive role, broad impact, and high visibility, and to solve problems by starting from the principal contradiction and the principal aspect of the contradiction, achieving coordination between the whole and the parts, combining addressing both symptoms and root causes, and linking gradual progress with breakthroughs. In this regard, it is necessary to establish a budget system that is comprehensive, standardized, transparent, scientifically sound, and strongly binding; deepen reform of zero-based budgeting; fully implement budget performance management; raise the level of systematization, refinement, standardization, and law-based governance; solve problems such as inefficient and ineffective use of fiscal funds, idle funds, and losses and waste; and gradually transform the mindset in some localities and departments that emphasizes input over management and expenditure over performance.

持续深化预算管理制度改革。预算体现国家的战略和政策，反映政府的活动范围和方向，是推进国家治理体系和治理能力现代化的重要支撑，是宏观调控的重要手段。完善预算管理制度，能为建立健全与中国式现代化相适应的现代财政制度奠定基础，也能为实现中长期规划目标提供保障。以深化预算管理制度改革强化预算对落实党和国家重大政策的保障能力，必须处理好整体推进和重点突破的关系，以重点突破带动整体推进、在整体推进中实现重点突破。特别是要抓住具有决定性作用、影响面广、关注度高的重要领域和关键环节，从主要矛盾和矛盾的主要方面入手解决问题，做到全局和局部相配套、治本和治标相结合、渐进和突破相衔接。对此，需建立全面规范透明、标准科学、约束有力的预算制度，深化零基预算改革，全面实施预算绩效管理，提升系统化、精细化、标准化、法治化水平，解决财政资金低效无效、闲置沉淀、损失浪费等问题，逐渐转变一些地方和部门重投入轻管理、重支出轻绩效的思维。

Straighten out fiscal relations between the central and local governments. Medium- and long-term planning is a strategic arrangement made by the central and local governments through preliminary research, consultation and discussion, pilot experiments, scientific evaluation, and dynamic adjustment, reflecting a two-way interactive process from top to bottom and from bottom to top. Governing a large country like China is highly complex. Further straightening out fiscal relations between the central and local governments can both focus on the overall situation and implement the unified deployment of the Party Central Committee, and also adapt measures to local conditions, fully mobilize and leverage the initiative and creativity of local governments, and better bring into play the enthusiasm of both the central and local governments. In this regard, it is necessary to properly handle the relationship between vitality and order, and consolidate the foundation for the efficient operation of medium- and long-term planning. Establish central-local fiscal relations with clear powers and responsibilities, coordinated financial resources, and balanced regional development; appropriately strengthen central government powers and responsibilities and raise the proportion of central fiscal expenditure; reduce central fiscal powers and responsibilities delegated to local governments for implementation; and prohibit illegal demands on local governments to allocate matching funds. Increase local autonomous financial resources, expand local tax sources, appropriately expand local tax management authority, and optimize the sharing ratio of shared taxes. On the basis of a reasonable division of fiscal powers and expenditure responsibilities between the central and local governments, further improve the fiscal transfer payment system, clean up and standardize special transfer payment projects, increase general transfer payments, enhance the matching degree of fiscal resources and powers and responsibilities at the city and county levels, and establish a transfer payment incentive and constraint mechanism to promote high-quality development.

理顺中央和地方财政关系。中长期规划是中央和地方通过前期研究、协商讨论、试点试验、科学评估、动态调整作出的战略性安排，体现自上而下和自下而上的双向互动过程。治理中国这样一个大国，具有高度复杂性。进一步理顺中央和地方财政关系，既能着眼全局、贯彻落实中央统一部署，又能因地制宜、充分调动和发挥地方的主动性创造性，更好发挥中央和地方两个积极性。对此，必须处理好活力和秩序的关系，夯实中长期规划高效运行的基础。建立权责清晰、财力协调、区域均衡的中央和地方财政关系，适当加强中央事权、提高中央财政支出比例，减少委托地方代行的中央财政事权，不得违规要求地方安排配套资金。增加地方自主财力，拓展地方税源，适当扩大地方税收管理权限，优化共享税分享比例。在合理划分中央和地方财政事权与支出责任基础上，进一步完善财政转移支付体系，清理规范专项转移支付项目，增加一般性转移支付，提升市县财力同事权相匹配程度，建立促进高质量发展转移支付激励约束机制。

Improve the modern tax system. Taxation is the main source of state revenue and an important tool for the state to implement macroeconomic regulation. Continuously improving the modern tax system plays an important role in implementing the strategic deployment of medium- and long-term planning and promoting the modernization of the national governance system and governance capacity. It is necessary to improve the tax system conducive to high-quality development, social fairness, and market unity; implement the principle of law-based taxation; closely integrate tax system reform with tax legislation; enhance the scientific nature, stability, and authority of the tax system; and promote the construction of a scientific modern tax system. Organize tax and fee revenue in accordance with laws and regulations, optimize tax collection and management methods, guide business entities and individuals to form awareness and consciousness of paying taxes according to law, improve tax compliance, and provide solid financial guarantees for medium- and long-term planning.

完善现代税制体系。税收是国家财政的主要来源，也是国家实施宏观调控的重要工具。持续完善现代税制体系，对落实中长期规划的战略部署、促进国家治理体系与治理能力现代化有重要作用。需健全有利于高质量发展、社会公平、市场统一的税收制度，落实税收法定原则，将税制改革与税收立法紧密结合，增强税制的科学性、稳定性、权威性，促进构建科学的现代税收制度。依法依规组织税费收入，优化税收征管方式，引导经营主体和个人形成依法纳税意识和自觉，提高税法遵从度，为中长期规划提供坚实财力保障。

Play a Safeguarding Role — Grasp the Key Focal Points for Plan Implementation

发挥保障性作用——把握规划实施的重要着力点

To scientifically formulate and continuously implement medium- and long-term planning, it is necessary to accurately grasp the stage-specific requirements of economic and social development, reasonably determine goals and tasks, and propose ideas and measures; it is also necessary to strengthen safeguards for plan implementation, enhance policy coordination, and, in accordance with the plan’s goals and tasks and in light of the economic development situation, reasonably determine the orientation of macroeconomic policies. In particular, it is necessary to leverage the safeguarding role of finance and strengthen financial guarantees for major national strategic tasks.

科学制定和接续实施中长期规划，既要准确把握经济社会发展的阶段性要求，合理确定目标任务、提出思路举措，又要加强规划实施保障，强化政策协同，按照规划目标任务，结合经济发展形势，合理确定宏观政策取向，特别是要发挥财政的保障性作用，增强对国家重大战略任务的财力保障。

Strengthen fiscal resource management to ensure the implementation and realization of plan goals. The development goals set in medium- and long-term planning reflect the fundamental and long-term interests of the people and embody the national strategic intent that coalesces the people’s will. The quantitative indicators among them are divided into two categories: anticipatory and binding. Anticipatory indicators are development goals expected by the state, mainly to be achieved through the autonomous behavior of business entities. The government should create a favorable macro-environment, institutional environment, and market environment; timely adjust the direction and intensity of macroeconomic regulation; comprehensively use various policies to guide the allocation of social resources; and stimulate the enthusiasm and creativity of all forces to achieve the goals. Binding indicators are indicators that further clarify and strengthen government responsibility. They are work requirements put forward by the central government to local governments and relevant central government departments in the areas of public services and public interests. The government should ensure the achievement of goals through the rational allocation of public resources and the effective use of administrative forces. This requires, from a strategic perspective, using limited resources to strengthen financial guarantees for major national strategic tasks and basic livelihood needs, and scientifically planning the arrangement and management of fiscal funds. It is necessary to both improve the mechanism for coordinating fiscal resources, strengthen the integration and coordination of funds, and enhance financial support for goals and tasks in areas such as major engineering projects, public services, ecological and environmental protection, and safety and security; and also leverage the catalytic role of fiscal funds, strengthen the implementation of fiscal and tax support policies, fully stimulate the endogenous driving force and innovation vitality of various business entities, and guide financial resources and social capital toward key areas.

强化财政资源管理，确保规划目标落实落地。中长期规划确定的发展目标体现了人民的根本利益和长远利益，体现了凝聚人民意愿的国家战略意图，其中的量化指标分为预期性和约束性两类。预期性指标是国家期望的发展目标，主要依靠经营主体的自主行为实现。政府要创造良好的宏观环境、制度环境和市场环境，并适时调整宏观调控方向和力度，综合运用各种政策引导社会资源配置，激发各方力量的积极性和创造性来实现目标。约束性指标是进一步明确并强化政府责任的指标，是中央政府在公共服务和涉及公众利益领域对地方政府和中央政府有关部门提出的工作要求，政府要通过合理配置公共资源和有效运用行政力量确保实现目标。这就要求从战略层面出发，以有限的资源强化国家重大战略任务和基本民生财力保障，科学谋划财政资金安排和管理方式。既要健全财政资源统筹机制，加强资金的整合协调，强化对重大工程项目和公共服务、生态环保、安全保障等领域目标任务的财力支持，又要发挥财政资金“四两拨千斤”的作用，加强财税支持政策落实，充分激发各类经营主体的内生动力和创新活力，引导金融资源、社会资本投向重点领域。

Optimize fiscal-financial interactive policies to improve the overall effectiveness of plan implementation. To leverage the strategic guiding role of medium- and long-term planning, efforts must be made to solve problems such as the lack of coordination between plan goals and policy tools. Overall, it is necessary to closely integrate the phased goals and medium- and long-term goals of the plan, coordinate the formulation and implementation of fiscal and financial policies, improve the matching degree of policy objectives, tools, timing, intensity, and rhythm, and improve mechanisms for effective communication, consultation, and feedback between departments. Specifically, fiscal and financial policies should work in the same direction to promote the effective implementation of medium- and long-term planning; fiscal and financial policies need to complement each other, enhance the targeting and timeliness of macroeconomic policies, and jointly stimulate the enthusiasm and creativity of business entities; prevent the transmission of fiscal and financial risks, strengthen the construction of a fiscal and financial stability guarantee system, coordinate and manage fiscal, tax, and audit work, manage and use all funds well, and effectively prevent financial risks.

优化财政金融互动政策，提高规划执行整体效能。发挥中长期规划的战略导向作用，需着力解决规划目标与政策工具不协调等问题。总体上看，要紧密结合规划的阶段性目标和中长期目标，统筹财政金融政策的制定和执行，提升政策目标、工具、时机、力度、节奏的匹配度，完善部门间有效沟通、协商反馈机制。具体来说，财政金融政策要同向发力，促进中长期规划有效实施；财政金融政策需相互补位，增强宏观政策的针对性和时效性，合力激发经营主体的积极性和创造力；防止财政金融风险传导，加强财政金融稳定保障体系建设，统筹抓好财政、税收、审计等工作，把各方面资金管好用好，切实防范金融风险。

Improve fiscal-related institutions and mechanisms to unblock bottlenecks and obstacles in plan implementation. Medium- and long-term planning is a systematic deployment involving multiple fields and multiple actors. The formulation of the plan needs to reflect foresight and predictability. The implementation of the plan depends more on the government’s ability to correctly handle the adjustment of interest relations among different actors and their spillover effects during policy transmission, and to adopt various effective methods and strategies to fully incentivize various actors to act actively and orderly. Fiscal policy is an important policy tool for adjusting interest relations among different actors. Improving fiscal-related institutions and mechanisms can promote the transformation of government functions and the transformation of management methods, and provide stable expectations for business entities. Specifically, it is necessary to improve the tax system conducive to building a unified national market, optimize the support methods of fiscal and tax policies and the tax business environment, accurately and efficiently implement structural tax and fee reduction policies, and continuously improve the quality and efficiency of tax and fee services; establish and improve a long-term mechanism for fiscal support for the development of the private economy, optimize the direction of enterprise-related funds, effectively reduce the tax and fee burden on private enterprises, and promote the improvement of quality and efficiency of private enterprises.

完善财政相关体制机制，打通规划实施卡点堵点。中长期规划是涉及多个领域、多元主体的系统性部署，规划的制定需要体现前瞻性、预见性，规划的实施更多依赖于政府能够正确处理政策传导过程中不同主体利益关系调整及其溢出效应，采取各种行之有效的方式和策略充分激励各类主体积极有序作为。财政政策是调节不同主体利益关系的重要政策工具，完善财政相关体制机制，能够促进政府职能转变和管理方式转型，为经营主体提供稳定预期。具体地看，需健全有利于建设全国统一大市场的税收制度，优化税费政策支持方式和税收营商环境，精准高效落实结构性减税降费政策，不断提升税费服务质效；建立健全财政支持民营经济发展长效机制，优化涉企资金投向，切实减轻民营企业税费负担，促进民营企业提质增效。

(The author is a Distinguished Researcher of the Liaoning Provincial Research Center for the Theoretical System of Socialism with Chinese Characteristics and a Distinguished Professor of the School of Economics at Dongbei University of Finance and Economics.)

（作者系辽宁省中国特色社会主义理论体系研究中心特约研究员、东北财经大学经济学院特聘教授）

Online Editor: Huihui

网络编辑：慧慧