《深化改革決定》要點(diǎn)雙語對照（三）

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

17. 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. 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. 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.

The existing urban-rural dual structure is a main obstacle to integrated development. Efforts must be made to allow farmers to participate in China's modernization.

20. Accelerate the building of a new agricultural-operation system based on a mix of family, collective, cooperative and enterprise operations. Land-contracting rights will be protected. Farmers are allowed to become shareholders in the agriculture-industrialization via their land-contracting rights. Private capital is encouraged to invest in a modern planting and breeding industry, and for introducing modern production and management methods.

21. Farmers will be given more property rights. They are encouraged to develop a shareholding system from which they can realize benefits. Meanwhile, they can also sell a share or take it as collateral or warranty. They also have the right of succession. Moreover, the homestead system in rural areas will be improved, and farmers' usufruct rights of homestead will be ensured. A pilot program will be carried out in some areas to discover other channels for improving farmers' income. A rural property-rights trading market will be established.

22. A more balanced allocation of public resources between urban and rural areas will be promoted. Migrant workers should get the same pay for the same job. Farmers should receive a fair share of the profits from land-value appreciation. Deposits in rural financial institutions should be mainly used to finance the development of agriculture and rural areas. The agricultural subsidiary system and insurance system will be improved. Social-capital investment is encouraged for construction in rural areas.

23. Build a healthy urbanization that puts people at the center. Reform of the hukou (or household registration) system will be accelerated to help farmers become urban residents. The country will relax overall control of farmers settling in towns and small cities, and relax restrictions on settling in medium-sized cities in an orderly manner. China should set reasonable requirements for rural residents to obtain hukou in large cities, and strictly control the size of population in megacities. Efforts should be made to make basic urban public services available to all permanent residents in cities, including all rural residents. This includes the affordable-housing system and the social security network.

Efforts are to be made to facilitate overseas companies' entry to China and Chinese companies' expansion abroad.

24. Widen investment access. The finance, education, culture and medical sectors will enjoy an orderly opening-up to market access, while nursery, pension, architecture design, accounting and auditing, trade and logistics, and e-commerce investment restrictions will be eased. Further liberalization will be achieved in general manufacturing, and the streamlining of special customs supervisory areas will be accelerated. Based on practices in the China (Shanghai) Pilot Free Trade Zone, a number of qualified areas will be built into FTAs. Enterprises and individuals will be encouraged to invest overseas and undertake contract and labor cooperation projects at their own risk, through greenfield investment, mergers and acquisitions, equities and joint investment. Investment treaty negotiations with other countries and regions will be expedited.

25. Construction of free-trade zones will be sped up, with adherence to the rules of world trade system and insistence on bilateral, multilateral and regional cooperation. Reforms will be carried out in market access, customs supervision and inspection and quarantine management. Negotiations in emerging issues such as environmental protection, investment protection, government procurement and e-commerce will be accelerated to form a global, high-standard network of free trade zones.

26. Inland and border areas will be further opened up. With the formation of industrial clusters, inland cities will be encouraged to open international passenger and cargo air routes, and develop multimodal transportation. An exchange of information, mutual recognition of supervision and assistance in law enforcement will be achieved among coastal border clearance and port management departments. Special methods and policies will be implemented at key borders, and in bordering cities and economic cooperation zones to promote personnel exchanges, logistics and tourism. Financial institutions focusing on development will be established to accelerate infrastructural connections among neighboring countries and regions.

Efforts are to be made to uphold and improve the People's Congress system, the CPC-led multi-party cooperative system and political consultative system, the system of autonomous government in ethnic areas, and the system of grassroots-level mass autonomous government.

27. Push forward the system of people's congresses to keep up with the times. The quality of legislation should be improved to prevent local protectionism and prevent some departments from legalizing their interests. People's congresses should provide more supervision of the government's financial budget and State-owned assets. Governments at all levels must report to the local people's congresses before adopting important policies.

28. Push forward the multi-layer development of the consultative democracy system. Enhance the construction of new types of think tanks with Chinese characteristics. Promote a consultative policy system. Strengthen and develop equal, unified and harmonious ethnic relationships. Governments should seek advice from the local Chinese People's Political Consultative Conference before making important decisions.

29. Develop grassroots democracy. Improve the system of grassroots election, discussion, publicity and responsibility. Improve supervision by urban residents and villagers. Improve the democratic management system, such as the workers' representative conferences, in companies and government institutions.