The Ministry of Finance issued a report on the implementation of China's fiscal policy in the first half of 2022

China Economic Net, Beijing, August 30th. According to the website of the Ministry of Finance, 2022 is an important year for my country to enter a new journey of building a socialist modern country and enter the second century -old goal. In the first half of the year, in the face of the complicated and severe international situation and the arduous and heavy tasks of domestic reform and development, under the strong leadership of the Party Central Committee with Comrade Xi Jinping as the core, various regions and departments conscientiously implemented the decision -making and deployment of the Party Central Committee and the State Council, and effectively coordinated the epidemic situation. Prevent and control and economic and social development, increase macro -policy regulation, effectively implement a policy of stabilizing the economy, and do a good job of "six stability" and "six guarantees" work. Effective, high -quality development continues, and the overall situation of society has remained stable. In the first half of the year, GDP increased by 2.5%year -on -year, of which the GDP in the second quarter increased by 0.4%year -on -year. The main indicators stopped the decline and achieved positive growth.

Since the beginning of this year, the finance departments at all levels have adhered to Xi Jinping's thoughts of socialism with Chinese characteristics in the new era, promoted the spirit of great party building, adhered to the general tone of the work of steady progress, implemented the new development concepts in a complete, accurate, and comprehensively, and accelerated the establishment of a new development pattern. We will conscientiously implement the "active fiscal policy to improve the efficiency, pay more attention to accurate and sustainable" requirements, strengthen the overall planning of fiscal resources, implement new combined tax support policies, take into account the needs of stable growth and risk prevention, and reduce the deficit rate appropriately. It is reasonable to be reasonable. It is reasonable. Arrange the scale of debt, ensure the intensity of fiscal expenditure, optimize the focus and structure of expenditure, promote the sinking of financial resources, continue to improve people's livelihood, serious financial discipline, and strive to stabilize the macroeconomic market.

The first is to increase the burden reduction and enhance the vitality of the market. Adhere to the combination of staged measures and institutional arrangements, and tax reduction and taxation and taxation are cited. Vigorously improve the value -added tax refund system, and implement large -scale tax refund to the reserved tax deduction amount. The proportion of deductions for the research and development expenses of technology -based SMEs was increased to 100%. Subscribe to small -scale taxpayers for a periodic exemption of VAT. Paragraphic reduction of some passenger cars purchase tax. Continuing the implementation of tax reduction and fees and fees for manufacturing, small and micro enterprises, and individual industrial and commercial households, and increase the scope of reduction and expansion. Strengthen support for small and medium -sized enterprises, comprehensively use financing guarantees, loan discounts, and reward subsidies to guide leveraging financial resources to small and medium -sized enterprises. Staged Social premiums expanded. Promote employment priority policy to improve quality, continue to implement the policy of stabilizing the job of unemployment insurance, and implement the discounts and rewards of entrepreneurial guarantee loans. The annual tax refund tax and minus tax and minus and minus tax and minus tax and minus taxes are about 1.64 trillion yuan.

The second is to maintain an appropriate expenditure intensity and optimize the structure of fiscal expenditure. Properly lowered the deficit rate to about 2.8%. Through specific state -owned financial institutions and specialized institutions to pay the profits that have been deposited in recent years, and adjust the budget stable adjustment fund, etc., the national general public budget expenditure is 26.71 trillion yuan, which is more than 2 trillion yuan from the previous year. The financial resources can increase significantly. Optimize the structure of fiscal expenditure, give priority to supporting key projects such as the national "Fourteenth Five -Year Plan" outline and key special planning, and carry out infrastructure investment in moderation, increase the fields of science and technology, ecological and environmental protection, basic people's livelihood, modern agriculture and other areas and regions Support for major strategies.

The third is to reasonably arrange special local government bonds to ensure the construction of key projects. Keeping the overall government leverage is basically stable, and the amount of special bonds for new local governments was 3.65 trillion yuan, which was the same as the previous year. It was reported to the Standing Committee of the National People's Congress for the record and reached 1.46 trillion yuan in special bonds in December 2021, and will be provided by the special bond funds for project construction by the end of March. Adhere to the "funds follow the project", make deeper and detailed bond project reserves, use enough special bonds as a major project capital policy, optimize the special bond investment field, and incorporate new infrastructure and new energy projects into the scope of key support. Strictly strictly The supervision of funds is not sprinkled with "pepper noodles", focusing on supporting projects under construction and being able to start construction as soon as possible, and expanding effective investment. From January to June, a total of 3.41 trillion yuan of new special bonds was issued in various places, and the issuance tasks were basically completed.

The fourth is to promote the sinking of financial resources and support the "three guarantees" work at the grassroots level. A large increase in the scale of central transfer payment, especially general transfer payment, and tilt towards difficult areas and underdeveloped areas. The general public budget for the central government has appointed nearly 9.8 trillion yuan on local transfer payment, an increase of about 1.5 trillion yuan, an increase of 18%, and the increase has increased significantly compared with previous years. Provincial finances also sunk their financial resources to the maximum extent, supporting the implementation of the grassroots to help enterprises' rescue policies and basic livelihood, salary, and operation. Improve the direct mechanism of normalized fiscal funds, further expand the scope, and promote the rapid and accurate use of funds.

Fifth, adhere to the party and government agencies to live a close life and promote the construction of conservation agencies. The central department took the lead in spending a tight life, focusing on ensuring rigid expenditure, urgent need of expenditure, strictly controlling general expenditures, strengthening the "three public" budget management, and striving to reduce administrative operation costs. Local governments at all levels are strictly tightened, and more financial resources are free to improve the development of basic people's livelihood and support the development of market entities, and to effectively use festivals to the people. We will improve the binding mechanism of fiscal expenditure, revitalize the financial stock funds and idle assets, promote the sharing and sharing of assets of administrative institutions, continuously improve the institutional system of the life, and strengthen the evaluation of the implementation.

Sixth, serious financial discipline, and the order of finance and economy. Strictly implement financial laws and regulations and management regulations, tighten the system of "cages", and resolutely maintain the seriousness of the system. Manage the financial funds and standardize revenue and expenditure. Improve the tax collection and management system, and severely crack down on tax evasion and tax fraud in accordance with the law. Further regulate the order of financial auditing and curb financial fraud. Organize the special rectification actions of local financial order, strictly investigate and focus on illegal behaviors, and make financial discipline a "high -voltage line" that cannot be touched. In the next step, the financial department will conscientiously implement the decision -making and deployment of the Party Central Committee and the State Council, adhere to the stability of the word, seek stability, and implement the requirements of the epidemic, the economy must be stabilized, and the development of the epidemic. Social development, overall development and security, increase macro policy regulation, plan incremental policy tools, rely on the front arrangement, speed up the rhythm, and timely force, continue to do a good job of "six stability" and "six guarantees", continue to ensure improvement of people's livelihood , Maintain economic operation in a reasonable range, and welcome the 20th National Congress of the Communist Party of China with practical actions.

1. The impact of fiscal operation and adoption of the epidemic is better.

This year my country's economic operation was stable, and from January to February, the national general public budget revenue increased by 10.5%year-on-year. In March, affected by the complicated situation and epidemic at home and abroad, the monthly revenue growth rate fell to 3.4%year -on -year. In April and May, the impact of concentratedly implemented the policy of value -added tax refund policy, and fiscal revenue declined. With the gradual improvement of the epidemic and the further emergence of the economic policy effect, the fiscal revenue in June has stabilized and rebounded. After deducting the retained tax refund factors, it increased by 5.3%, and the increase was positive. In the month, a total of 25 provinces in the country increased their fiscal revenue. In general, the implementation of the budget in the first half of the year is generally better.

(1) The impact of factors such as the epidemic, the increase in the national fiscal revenue has declined.

In the first half of the year, the national general public budget revenue was 1052.21 billion yuan. After deducting the retained tax refund factors, the cumulative increase of 3.3%, decreased by 10.2%year -on -year by natural caliber. Affected by factors such as epidemic and industrial structure, the differentiation of fiscal revenue between regions is relatively obvious. After deducting the retained tax refund factors, the central and local general public budget revenue increased by 1.7%and 4.7%, respectively, and the income increase in revenue in the east, middle and west and northeast regions was -1%, 13.7%, 16.5%, and-3.5%, respectively. The income increase in the central and western regions is relatively high, mainly due to the increase in income in the energy resource industry. Among them, Shanxi, Inner Mongolia, Shaanxi, and Xinjiang have increased by 44%, 49.4%, 34.7%, and 40.9%, respectively, and continue to maintain rapid growth. In the eastern region, Fujian, Shandong, and Zhejiang have maintained a steady growth. After deducting the retained tax refund factors, the increase was 6.7%, 6.3%, and 4.2%respectively. Among them, 8.9%in June.

In the first half of the year, the national tax revenue was deducted from tax refund factors, which increased by 0.9%, showing a gradual recovery trend, and decreased by 14.8%according to the natural caliber. The domestic value -added tax deduction decreased by 0.7%after reserving tax refund factors, of which, in June, a decrease of 1.1%, a significant narrowing from April and May, mainly because the industrial added value and service industry production index and other related economic indicators gradually improved. Enterprise income tax, personal income tax and imported goods value -added tax, and consumption tax increased by 3.2%, 8.7%, and 14.9%, respectively. Multi -channel active idle assets have increased non -tax income. In the first half of the year, the national non -tax revenue was 1965.7 billion yuan, an increase of 18%.

(2) Ensure the intensity of fiscal expenditure, and the guarantee of expenditure in key areas is strong.

Strengthen the overall planning of fiscal funds, and maintain the intensity of appropriate expenditure through specific state -owned financial institutions and franchise institutions to pay in accordance with law, adjust the budget stable adjustment fund, etc. to maintain the appropriate expenditure strength. In the first half of the year, the cumulative expenditure of general public budgets across the country was 1.289 trillion yuan, an increase of 5.9%year -on -year, higher than the increase in fiscal revenue. Among them, the central government expenditure was 1563 billion yuan, a year -on -year increase of 5.8%; local expenditure was 11325.7 billion yuan, a year -on -year increase of 5.9%.

Optimize the structure of fiscal expenditure, prioritize key projects in the national "14th Five -Year Plan" outline and key special planning, and increase support for science and technology research, ecological environmental protection, basic people's livelihood, modern agriculture and other areas and major regions. Among them, scientific and technological expenditures were 434.5 billion yuan, a year -on -year increase of 17.3%; transportation expenditure was 635.5 billion yuan, an increase of 12%year -on -year; agricultural and forestry and water expenditure was 1038.3 billion yuan, an increase of 11%year -on -year; Education expenditure was 1920.8 billion yuan, an increase of 4.2%year -on -year; social security and employment expenditure 2019.7 billion yuan, an increase of 3.6%year -on -year.

Speed ​​up the progress of fiscal expenditure. After the national people approved the budget, the central government completed the budget approval of the department on the same day, and at the same time issued the transfer payment budget. As of now, except for some funds such as solid settlement, other conditions of transfer payment have been issued. Focus on the implementation of local and departmental budgets, urge guidance to strengthen the implementation of budget implementation, and promote the implementation of funds and policies as soon as possible.

(3) Continue to live a tight life, and fiscal resources are better used on the blade.

Persist in the entire process of passing the request to penetrate the budget implementation, which not only fully guarantees the necessary expenditure needs, but also strictly keeps the good expenditure mark, the hardening budget constraints, strictly control general expenditure, and fully guarantee key expenses. The central department took the lead in spending a tight life. Based on the negative growth of the central government's expenditure for two consecutive years, the central department's expenditure continued to arrange negative growth in 2022, down 2.1%. During the implementation of the budget, the budget was strictly controlled, and the department's new urgently needed expenditure was given priority to the existing budget coordinating solution. For matters that needed to use the budget to be used, strictly reviewed and submitted to the State Council for approval and issued a budget. Vigorously revitalize the existing funds and idle assets of the departments, recover the overall use of the balance of funds and unusable funds for two consecutive years in accordance with regulations, and avoid idleness of funds. Evaluate the situation of the central departments in a quarterly assessment, link the evaluation results to the budget arrangement, and urge the awareness of diligence and thrift. At the same time, instructing local governments should also be strictly tight, ensuring that valuable funds are used for development critical places, and people's livelihood urgently needs. 2. Strengthen the rescue efforts to help enterprises, and strive to stabilize the macroeconomic market

In response to the needs of market subjects to improve the macro -control of the fiscal, focus on a combination of various policy tools, implement new combined tax support policies, etc., and continuously increase the burden reduction and relief efforts. In the first half of the year The tax refund was 1845.5 billion yuan, effectively boosting the confidence of the market subject, enhancing the vitality of development, and promoting the stable and healthy development of the economy.

(1) Accelerate the implementation of tax reduction policies.

First, the value -added tax reserved tax deductibles are refunded on a large scale in advance. Focus on small and micro enterprises and key industries to increase retention tax refund. All eligible small and micro enterprises and 6 industries including manufacturing are included in the scope of policy implementation, and further expanded to 7 industries including wholesale and retail industry. With a reserved tax amount, the total tax refund was increased by about 1.64 trillion yuan throughout the year. Accelerate the tax refund progress. Priority arrangement of small and micro enterprises, large advance and large -scale enterprises' existing tax refund time. Among them, the amount of tax retention of the stock and small enterprises of small enterprises and small enterprises will be refunded before April 30, 2022, respectively and before June 30; The existing tax tax amount is implemented until June 1 and the concentrated refund will be concentrated before June 30 to ensure that the policy dividends are accelerated. Strengthen the guarantee of library funds. The central financial arrangement of special transfer payment is 1.2 trillion yuan to support the implementation of tax cuts at the grassroots level and key people's livelihood, etc., and has all been issued. The funds need to be included in the direct monitoring system to ensure that the funds will be refunded in time. From April 1st to June 30th, a total of 1.865 million taxpayers across the country handled a tax refund of 1722.2 billion yuan, plus the previous quarterly implementation of 123.3 billion yuan in tax refund policies, a total of 184.55 billion yuan in the first half of the year The tax refund to the taxpayer account has reached 2.9 times the tax refund scale of the tax refund in the first half of last year, and successfully realized the "big head" of the tax refund policy.

The second is to support the continuation of other tax reduction policies for manufacturing, small and micro enterprises, and individual industrial and commercial households. Subscribe to small -scale taxpayers for a periodic exemption of VAT. The scope of "six taxes and two fees" reduces the scope of application to small micro -profit enterprises and individual industrial and commercial households. The annual taxable income of small and micro enterprises is 1 million to 3 million yuan, and the income tax of half is reduced, and the actual tax burden will be reduced to 5%. Increase the implementation of research and development expenses plus deduction policy implementation, increase the proportion of research and development expenses of technology -based SMEs to 100%, and improve policies such as accelerated depreciation of equipment appliances. In the first half of the year, the "six tax and two fees" preferential policies, small -scale taxpayers' value -added tax reduction, and increasing income tax for small and micro enterprises were reduced to taxpayers by 83 billion yuan, 79.3 billion yuan, and 47.7 billion yuan.

Third, special difficulties have been accurate assistance. Public transportation services such as bus that have a greater impact on the epidemic and providing residents with necessary living materials and express delivery services for residents are exempt from value -added tax. Suspension of aviation transportation and railway transportation enterprises for prepaid VAT for one year. Continuing the value -added tax of the production and life service industry. In order to stabilize the car consumption, a period of half of the 2.0 -liter and less than 300,000 yuan and below of a period is half -seized by half -levying taxi purchase tax, which will benefit more than 8.7 million passenger cars. Encouraging taxpayers who are difficult to pay for urban land use taxes and other difficulties will be encouraged to give reduction and exemption.

(2) Phase retracting social premiums are extended.

The first is the expansion of the industry. On the basis of the three social security premium policies such as catering, retail, tourism, civil aviation, and highway water transportation, etc., further expand the slowdown policy to the agricultural and sideline food processing industry on the basis of the three social security premium policies: The textile industry and other 17 difficult industries, including the implementation period of the slow payment of endowment insurance premiums to the end of 2022, the period of resuscitation and unemployment insurance for work injury and unemployment insurance does not exceed 1 year.

The second is to slowly delay. All small and medium -sized enterprises who have a temporary difficulty in production and operation in areas affected by the epidemic and individual industrial and commercial households who are involved in insured by units can apply for the payment part of the three social security premium units: the implementation period of the three social security premiums of the elderly, unemployment, and work injury. , During the period, exempting late fees. Individual industrial and commercial households who participate in the basic endowment insurance of the enterprise employee in 2022 may be difficult to pay for pension insurance premiums in 2022, and they may be relocated to the end of 2023 by the end of 2023. The third is to study and launch an incremental policy. Implement the payment policy of the employee's medical insurance unit in the stage of implementation, and clarify the overall regions with the accumulation of the accumulation of the accumulated fund deposit and payment month. Since July 2022, the individual industrial and commercial households who are insured by small and medium -sized enterprises and units have been slowly slowed down. Pay for 3 months of payment of employee medical insurance units, exempt the late fees during the slow payment period, and fully implement the "exemption of shackles and enjoy the enjoyment".

(3) The employment policy of stabilization is efficient.

First, the guarantee of employment funds is increasing. Strengthen employment priority. In 2022, the central financial employment subsidy fund arrangement was 61.758 billion yuan, an increase of 5.168 billion yuan, and currently reached 59.758 billion yuan, supporting the implementation of employment and entrepreneurship support policies in various places.

Second, the policy of supporting enterprises to stabilize the job is significantly effective. Continuing the implementation of the unemployment insurance rate and work injury insurance rate policy until April 30, 2023. Continuing the implementation of unemployment insurance return policies, the proportion of returning large enterprises returned from 30%in 2021 to 50%, and the return ratio of small and medium -sized enterprises from 60%to 90%. The city and counties of the high -risk epidemic area in 2022 can issue one -time reserved subsidy for all participating companies that have a serious impact on the epidemic, which will not exceed 500 yuan in standards for each employee who participated in the unemployment insurance. Implement until the end of 2022.

The third is that the employment of key groups is carried out solidly. For enterprises to recruit college graduates of the year, signing labor contracts and participating in unemployment insurance shall be issued in one -time expansion subsidy in accordance with the standards of no more than 1500 yuan per person; Small and medium -sized enterprises with contracts give one -time employment subsidies. The one -time expansion subsidy and one -time absorbing employment subsidy policy will not be repeated, and the two policies will be implemented until the end of 2022. The newly set up "Central Special Lottery Public Welfare Fund to support college students 'innovation and entrepreneurship education project" and arrange 100 million yuan to promote the development of college students' innovation and entrepreneurial education. Introduced the policy of interest -free and principal repayment policies for national student loans, and exempted from 2022 and previous year graduation loan students to repay the country's student loan interest within 2022, interest -free funds should be borne by finance; Punishment is expected to benefit more than 4 million college graduates.

With the gradual recovery of the economy and the gradual implementation of various employment policies, the trend of rising unemployment rates in urban investigation has been reversed. In the first half of the year, 6.54 million new employment nationwide employed, and the average unemployment rate of urban surveys in the country was 5.7%. The employment situation was generally improved.

(4) Precise government procurement.

The first is to provide convenience for small and medium -sized enterprises to participate in procurement activities. Supervise all regions and departments to strengthen the management of procurement demand, standardize the setting of qualification conditions, and flexibly adopt the overall reservation of the project, reasonably reserve procurement packages, require large enterprises and small and medium -sized enterprises to form a consortium, and request large enterprises to subcontract in small and medium -sized enterprises to ensure that SME contract share. By increasing the proportion of prepayments, introducing credit guarantees, supporting SMEs to carry out contract financing, and providing electronic procurement documents for free, it provides convenience for SMEs to participate in procurement activities. Pay purchasing funds in strict accordance with regulations to effectively reduce the pressure of SME funds.

The second is to adjust the price review discount of small and micro enterprises. The price deducting the price of small and micro enterprises' cargo service procurement projects will increase from the original 6%-10%to 10%-20%, that is, the quotation of small and micro enterprises in the procurement activity will be deducted by 10%-20%. Later, the contract is signed according to the actual quotation of small and micro enterprises. The concessions for subcontracting large and medium -sized enterprises with small and micro enterprises or large and medium -sized enterprises are subcontracted from small and micro enterprises, from the original 2%-3%to 4%-6%, adding orders to SMEs, increasing power, and impairment Steady expectations.

The third is to increase the reserved share of government procurement projects. In principle, the project procurement projects of less than 4 million yuan are reserved to SMEs. In the project procurement project of more than 4 million yuan, it is appropriate to be provided by SMEs. Under the premise of adhering to the principle of openness and fairness, fair competition and unified quality standards, the reserved share for small and medium -sized enterprises in the second half of 2022 increases from 30%to More than 40%, further expanding small and medium -sized enterprises to obtain engineering contract share.

With the active support of the above policies and measures, the amount of contracts for small and medium -sized enterprises by government procurement to grant small and medium -sized enterprises account for about 75%of the national government procurement scale.

(5) Financing support continues to increase.

First, the support of inclusive financial development has been further increased. In 2022, the central financial arrangement of the special financial development budget of inclusive financial development was 10.707 billion yuan, which continued to enhance the ability of financial services to serve the real economy. In addition to relevant parties, the first batch of 83 central financial support for inclusive financial development demonstration zones were allocated to allocate a reward funds of 2.28 billion yuan. , Reducing costs and increasing efficiency.

Second, the policy of financing guarantees for small and micro enterprises continues to implement. Awarded 3 billion yuan in financing guarantees for financing guarantees for small and micro enterprises, focusing on guiding the expansion of first loans, less than 10 million yuan in single households, medium- and long -term loan guarantees, and innovative small and micro enterprises guarantee business scale, increase transportation, catering, catering, catering, catering The support of small and micro enterprises such as small and micro enterprises such as accommodation and tourism, reduce financing guarantee rates, and promote the solution of small and micro enterprises' financing difficulties and expensive financing issues. Third, government financing guarantee expands its efficiency. Expand government financing guarantees to cover small and micro enterprises, clarify that the National financing guarantee fund will add a target task of more than 1 trillion yuan or more during the year, and better play the role of government financing guarantee adverse cycle regulation. In the first half of the year, the National Financing Guarantee Fund had completed the re -guarantee cooperation business scale of 596.2 billion yuan, an increase of 85%year -on -year; 780,000 households served various market entities, an increase of 214%year -on -year; %, The size of the small branch agricultural business accounted for 98.78%, an increase of 0.09 percentage points year -on -year.

3. Special bonds for local governments to accelerate the issuance and expand support scope of support, driving to expand effective investment

Accelerate the progress of special bond issuance, optimize the investment in special bonds, continue to strengthen the management of special bonds, better guarantee the reasonable financing needs of local government, and effectively exert the positive role of local government special bonds to drive effective investment and stabilize the macroeconomic.

(1) The amount of new special bonds is basically issued, and the physical workload is promoted as soon as possible.

In accordance with the basic stability requirements of the government's overall leverage rate, in 2022, the number of special bonds for new local governments in 2022 was 3.65 trillion yuan, which was the same as the previous year. Planning and use work in advance, authorized by the Standing Committee of the National People's Congress, the amount of new special bonds was issued in advance in December 2021, a new special bond amount of 1.46 trillion yuan, 3 months from the previous year, and the 3.45 trillion yuan for project construction at the end of March. The special bond quota is all completed. Optimize the distribution of special bond quotas, fully consider factors such as financial resources, debt risk levels, and project reserves in various places, and tilted to areas with strong debt repayment and project reserves during the distribution. Use enough special bonds as a major project capital policy, optimize the special bond investment field, and require local bond funds to give priority to the key projects of the national "Fourteenth Five -Year Plan" and major regional development strategies. Pepper noodles. Guide local arrangements in advance, hurry up to fulfill the budget adjustment process, and timely decompose the new limit to the city and county, and promote the formation of physical workload as soon as possible.

From January to June, a total of 3.41 trillion yuan was issued. Among the special bonds that have been issued, the infrastructure of municipal construction and industrial parks is 1169.1 billion yuan, transportation infrastructure is 577.7 billion yuan, social undertakings are 63.89 billion yuan, the affordable housing project is 529.6 billion yuan, agricultural and forestry water conservancy is 283.2 billion yuan, ecological and environmental protection is 127.6 billion yuan And 80.2 billion yuan in energy, urban and rural cold chain logistics infrastructure, played an important role in stable and macroeconomics. Among them, more than 240 billion yuan of special bond funds are arranged in various places for capital capital, which effectively played the role of government investment "four or two pounds". Under the premise of compliance and controlling risks in accordance with law, guide commercial banks to provide supporting financing support for eligible special bond project construction entities.

(2) Incorporate new infrastructure and new energy projects into the scope of support, and prepare key projects in advance.

Expand the scope of priority support for special bonds. In accordance with the requirements of the deployment of the State Council, study the scope of the use of special bonds reasonably, and on the basis of the existing transportation infrastructure, energy, ecological environmental protection, and affordable housing project, it is clear that the government investment projects that meet the conditions in the field of new energy and new infrastructure are clearly included in the local area into the local area The support scope of government special bonds helps the development of emerging industries.

Do deeper and detailed project reserves. The guidance place makes a good reserves of special bond projects in accordance with the requirements of "reserve a batch of storage, the issuance of a batch of construction and construction of the construction, and the construction of a batch of construction. In 2022, there were 71,000 special bond projects in two batches. In the first half of the year, the issued new special bonds supported more than 23,800 projects, of which about 10,800 projects under construction, and about 13,000 new projects.

(3) Strengthen the supervision and management of bond funds, and further improve the benefits of funds.

Strict management of the negative list of special bonds, it is strictly forbidden to use bond funds for the building halls, image projects and performance projects, and non -public welfare capital expenditure projects. Strengthen daily supervision and management, implement penetrating monitoring of special bond projects, report the progress of special bond expenditure in early warning on a monthly basis, and normalize the special verification of the management of special bonds to comprehensively comprehensively comprehensively suppress the management responsibilities of the competent authority and project unit, strictly implement special bonds for special bonds Fund processing punishment mechanism, strengthen the hard constraints of violations, and promote the use of special bond funds in accordance with laws and regulations.

Fourth, improve the normalization of normalized financial funds, and quickly and accurately use funds

Further expand the scope of direct funding, accelerate the use of funds, strengthen monitoring and management, the direct mechanism of the financial funds is well operated, the policy effect is obvious, and the role of benefiting enterprises and the people is effective.

(1) Expand the scope of funds and reach the total scale of funds about 4 trillion yuan.

The qualified funds that meet the conditions are included in the direct scope of the directly, the total scale of funds is about 4 trillion yuan, an increase of about 1.2 trillion yuan over the previous year. The transfer payment of people's livelihood is incorporated into the management of direct funding, and the important role of the direct performance mechanism in protecting people's livelihood and supporting grass -roots operations. At the same time, it is required to include local fiscal funds corresponding to the central government's direct funds in the direct scope of direct access, and encourage localities to incorporate the fact that the benefits and people's funds that are arranged by themselves will also be incorporated into the direct scope to further enlarge the effect of the direct mechanism. (2) Quickly use it, and the effect of the funds directly appears.

First, the budget funds are implemented quickly. In the first half of the year, of about 4 trillion yuan of direct funds, the central government had reached 399.2 trillion yuan, and the proportion of issued was 97.9%. The funds with conditions have been issued. Local finances have distributed 3.625 trillion yuan to funding units, accounting for 90.8%of the central government's finances, and promoted the timely implementation of funds.

The second is that the use of expenditure is generally faster. In the first half of the year, in addition to the local planned funds that support tax refund and fee reduction, 357,000 projects were arranged through direct funds, forming an expenditure of 1.848 trillion yuan, accounting for 57.9%of the central government's finances of 3.192 trillion yuan. The preface is 7.9 percentage points high, and the use of funds is almost one month as a whole. The focus of expenditure is tilted to the grassroots level, with a total expenditure of 64.46 trillion yuan, accounting for 35%; city and county expenditure is 1.202 trillion yuan, accounting for 65%.

Third, the effect of benefiting enterprises and the people is obvious. In terms of the main body of the market, in addition to tax refunds, tax reductions, and other localities, they also support enterprises, but also help companies through fiscal expenditure. According to incomplete statistics, the relevant direct benefits of enterprise expenditure were about 350 billion yuan, and 680,000 market entities were benefited from market entities, with a total of 2.56 million. In terms of employment of residents, preliminary calculations, the expenditure directly used for employment exceeds 20 billion yuan, promoted the implementation of employment priority policies, and stabilized the employment situation. In terms of basic people's livelihood, preliminary statistics are used for basic people's livelihood such as elderly care, compulsory education, basic medical care, and basic housing reached 1.17 trillion yuan, helping the bottom line of people's livelihood.

(3) Strengthen the supervision of funds, and directly obtain the use of funds to standardize, safe and efficient.

The first is to optimize and improve the direct fund monitoring system. According to the needs of direct funding to expand efficiency, system functions are expanded from data tracking to monitoring and early warning and comprehensive analysis. Strengthen the connection comparison between the monitoring system and the integrated system of budget management, accelerate the integrated process, and provide strong support for strengthening direct fund management.

The second is to focus on daily monitoring and supervision. Strict fund distribution and use management, strengthen online surveillance and offline inspections, monitor the entire process of all aspects of fund distribution, allocation, use, etc., realize the "one pole to the end" by funding and monitoring. The progress of expenditure promotes the standards of capital and use as soon as possible.

The third is to promote coordination and coordination of multiple departments. Different the nature and characteristics of different funds, and establish a classification supervision system. Strengthen the work coordination of audit, industry authorities, and finance, focus on problems, focus on project use, increase monitoring and supervision of key areas and important links in the use of funds, and promote the implementation of funds in place and effective results.

Fifth, the bottom line of the "three guarantees", the local financial operation is smooth and orderly

Always adhere to the hard task of the "three guarantees" as a fiscal work. In the case where the contradiction between the fiscal revenue and expenditure is very prominent, it will further increase its financial support for the local area, compact local responsibilities, strengthen supervision, monitoring and early warning, and promote the grassroots level The "three guarantees" expenditure effective guarantee and the local fiscal operation is smooth and orderly.

(1) Maximum financial resources, and the scale of transfer payment has increased significantly.

Concentrated financial resources to increase the transfer of local transfer payment. In 2022, the central government arranged nearly 9.8 trillion yuan in local transfer payment, an increase of about 1.5 trillion yuan over the previous year, an increase of 18%, and further optimized the structure. General transfer payment growth increased growth. 8.7%, appropriately tilted to the central and western regions and grassroots. Increase the central government's progress on local transfer payment. As of the end of June, the central government's subscription payment rate for local transfer payment reached 92.7%, which provided strong support for various tasks such as grassroots "three guarantees".

(2) Strict implementation of responsibilities and ensure that the "three guarantees" expenditure is preferred.

In accordance with the principles of "county -level, municipal assistance, provincial -level bottom, and central incentives", the implementation of the hierarchical responsibility system, the fiscal operation of the county (including county -level cities) is responsible for the provincial financial management. The operation of the local city is responsible, and the responsibility of "three guarantees" has always been to the end. In order to improve the incentive and restraint mechanism, when the central government arranges general transfer payment, it will reward to strengthen the guarantee of the "three guarantees" guarantee and improve the county -level financial level and balance. Strengthen work guidance and urging, require local "three guarantees" expenditures as the focus of budget arrangements, adhere to the priority of "three insurance" expenditures in fiscal expenditure, and effectively take measures to ensure that the wages and pensions of key groups such as teachers and other key groups are paid on time.

(3) Improve monitoring and early warning and effectively prevent the risk of financial operations at the grassroots level.

Further improve the local fiscal operation monitoring mechanism, carry out linked monitoring and dynamic early warnings on local "three guarantees" budget arrangements and implementation, local government debt repayment, temporary payment, and national treasury funds. The regulatory bureaus of the Ministry of Finance and the provincial financial department of the Ministry of Finance establishes a business mechanism, establish a contact point system with key counties and districts, and in -depth understanding and dynamic monitoring of grass -roots fiscal operations. The risks of individual counties and districts found in audit supervision and daily monitoring have timely urged the rectification in a timely manner. 6. Support the stable supply chain of the industry chain to help the economic cycle unblocked

Adhere to the innovation -driven development strategy, continue to strengthen scientific and technological investment, innovate and improve policies and mechanisms, and strive to open up the "breakpoint" of the industrial chain and the "blocking point" of the supply chain, and coordinate the stability of the industrial chain supply chain and the economic cycle.

(1) Vigorously promote scientific and technological innovation, and the level of industrial development has continued to improve.

The first is to make important progress in originality and leading technology. Basic research is the focus of investment, and in 2022, the basic research expenditure of the central level of the central level was 76.614 billion yuan, an increase of 7%. Support the implementation of basic research for ten years, improve the national natural science fund funding system, and encourage the development of basic research and scientific cutting -edge exploration. Keeping key core technology research on funds, supporting technological research in key areas such as epidemic prevention and control, disease prevention, breeding industry, green low -carbon and other key areas. Implement the systems such as "unveiling the list" and "horse racing", make every effort to ensure the implementation of major scientific and technological project organizations, and solve the "card neck" technical problems. In accordance with the principle of "maturity and promoting one item", promote the "scientific and technological innovation 2030 -major projects" to accelerate the implementation of the organization, and continuously extend the innovation chain and improve the industrial chain.

Second, the national strategic technology forces are further strengthened. Establish a stable support mechanism for national laboratories, promote the reorganization of key laboratories nationwide, promote the better role of scientific research institutions and high -level research universities, encourage the reform and development of central scientific research institutes, and promote the construction of first -class institutes. Support the construction of high -level science and technology talents, and support scientific and technological research and development through relevant projects to support scientific and technological talents. Promote more than half of the annual budget of scientific research institutes and central universities for the annual budget for young scientific researchers to introduce and cultivate high -level talents.

Third, the reform of science and technology fund management has been further promoted. Optimize and adjust the structure of scientific and technological funds, and focus on strategic and critical areas. Strengthen the "Several Opinions of the General Office of the State Council on Reform and Improve the Management of the Central Finance Scientific Research Fund" to the implementation of the follow -up supervision, strengthen supervision and post -event supervision, and ensure that the autonomy of scientific research funds is put down, accepts, and manages well. Optimize the role of scientific and technological innovation guidance funds, and use the establishment of a entrepreneurial investment sub -fund to encourage social forces to increase the transformation of scientific and technological achievements and promote the application of more scientific and technological achievements.

Fourth, the enterprise's innovation vitality is effectively stimulated. Increase the proportion of research and development expenses of technology -based SMEs from 75%to 100%, and improve policies such as accelerated depreciation of equipment appliances. The funding model of "implementation and then appropriation" is adopted, and innovative entities such as enterprises will be put into investment and related scientific and technological activities, and then given subsidies after acceptance to guide enterprises to become innovative subjects. Focus on industrial needs, start implementing relevant national scientific and technological plan projects, support enterprises to lead the establishment of innovative consortia to undertake national scientific research tasks, and enhance key core technology independent innovation capabilities.

(2) Fiscal and taxation policies are advancing, and cooperate with the promotion of the industrial chain supply chain enterprise to re -work.

The first is to promote the optimization and upgrade of the industrial chain supply chain. Focus on the key industry chain of the manufacturing industry, focus on the problems of blocking points and breakpoints, support shortcomings and weaknesses, breakthroughs and public service platform construction, and improve the modernization level of the industrial chain supply chain. Continue to implement the first batch of application insurance compensation policies for the first (set) of major technical equipment and key new materials, and adopt a market -oriented method to support the promotion and application of major technical equipment and innovative materials for new materials. Give full play to the role of government investment funds in the manufacturing industry, guide social capital to increase investment in integrated circuits, new materials, and new generation of information technology to ensure the security of the industrial chain supply chain.

The second is to help the high -quality development of small and medium -sized enterprises "specialized in specialty". Adhere to the combination of Peiyou enterprises and strong industries. In early June, the Central Finance issued 1.921 billion yuan to the relevant provinces' new "Little Giant" enterprise awards, of which 1.086 billion yuan was used to support 543 new key "little giants "Enterprises, 90 % of the new enterprises participated in the shortcomings of key core technologies in the subdivided field, and cultivated the focus on further prominent. Up to now, the central government has issued a total of 4.68 billion yuan in rewarding funds to support 1922 key "little giants" enterprises, providing strong support for the industrial chain to supplement a strong chain.

The third is to increase the rescue of enterprises in industries such as civil aviation such as civil aviation. Surveying the prepaid value -added tax of the branch of the aviation enterprise. Refund the tax on the aviation transportation industry. From May 21st to July 20th, with the goal of maintaining the minimum operation flight volume and safe flight, the implementation of domestic passenger flights will be implemented in a phased fiscal subsidy. According to statistics, the last week of the policy implementation (July 16th to July 20), the average daily number of domestic flights reached 9,867 flights, an increase of 119.3%over the first week of the financial subsidy of domestic passenger flights.

The fourth is to promote logistics and conservation. From May to the end of this year, the taxpayer provides residents with revenue from the revenue for the revenue of the suppliers of the necessary living materials. Support the national comprehensive freight hub to replenish the strong chain. Since 2022, we will concentrate their strength in about 30 cities in about 3 years. Long -term mechanisms, play a positive role in improving circulation efficiency, enhancing cycle kinetic energy, reducing the cost of cycle, strongly support the stability of the industrial chain supply chain, and the service industry chain supply chain extension. Among them, 5 billion yuan of subsidy funds were arranged in 2022, and the best support supported about 10 cities to start related work. The construction of 2.36 billion yuan supports the construction of the agricultural product supply chain system, and it is clear that the cold chain logistics enterprises with local coordinating support to undertake relevant circulation protection tasks and affected by the epidemic are affected by the epidemic. Arrange 5 billion yuan to support the construction of refrigerated fresh -keeping facilities in the origin of agricultural products, and consolidate the foundation of the smooth flow of logistics. (3) Support stable increase in large consumption such as automobiles, and promote the release of domestic demand potential.

Partial reduction of some passenger cars purchase tax, the purchase date from June 1, 2022 to December 31, 2022, and the price (excluding value -added tax) of 2.0 liters of 2.0 or less than 300,000 yuan Overseas passenger cars, minimize the purchase of vehicle purchase tax, and boost car consumption. This policy reduced taxes of 60 billion yuan. Support the orderly development of the new energy vehicle industry, implement the subsidy policy of new energy vehicle purchase, comprehensive factors such as the development planning planning of new energy vehicle industry, market sales trend, and stable transition from enterprises, and slowly subsidize the decline of the subsidy of new energy vehicle purchase subsidies in 2022 The deadline is December 31, 2022. In the first half of the year, the number of new energy vehicles in the country exceeded 10 million units, an increase of 27.8%year -on -year; production and sales exceeded 2.6 million units, an increase of 1.2 times year -on -year.

7. Improve the support policies for agricultural and rural development, and promote the coordination of balanced regional development balance

Actively play the role of fiscal functions, focus on consolidating and expanding the results of poverty alleviation results, and effectively connect with the rural rejuvenation, implement the strategy of major national regional regional strategies, focus on solving the problems of imbalance in development in development, and promote the coordinated development of higher -level regions.

(1) The supply of food and important agricultural products is strongly guaranteed.

The first is to support the stable farmers of farmers. Stable implementation of the subsidy subsidy policy of cultivated land, and issued a cultivated land protection subsidy funds of 120.485 billion yuan, and issued a total of 30 billion yuan of farmers' one -time agricultural capital subsidy in two batches. Introduce a subsidy for corn -soybean band -shaped planting, supporting the promotion of corn -soybean -shaped composite planting in suitable areas such as the northwest, Huanghuaihai, Southwest and the Yangtze River in the middle and lower reaches of the Yangtze River.

The second is to implement the strategy of Tibetan grain and land, hiding food. Promote the comprehensive production capacity of grain, arrange for farmland construction subsidy funds of 86.498 billion yuan, departmental budget funds of 476 million yuan, and central infrastructure investment 22.6 billion yuan, support the new construction of 100 million acres of high -standard farmland (including high -efficiency water -saving irrigation area of ​​15 million mu). Arrange funds of 11.145 billion yuan to support the implementation of cultivated land rotation. Promote the level of agricultural mechanization, arrange funds of 21.2 billion yuan, and implement agricultural machinery purchase and application subsidy policies. Support the revitalization of the seed industry.

The third is to ensure the effective supply of important agricultural products. The county promotes the improvement of the production capacity of the dairy industry, and chooses to support the development of grass and livestock in Da County to develop grass animals, moderate large -scale breeding, and enhance the supply capacity of milk sources. Implement the increase in quality and quality of beef beef and sheep, further expand the scope of the project implementation, and promote the development of basic cows and the development of grass -breed cow -raising industry chain. Implementation of good varieties subsidies, support the promotion of animal husbandry species in pastoral areas, and accelerate the improvement of pig breeds. Arrange subsidies such as animal epidemic prevention of 6.899 billion yuan to ensure animal epidemic prevention related work. Put off the pigs (cattle and sheep) in a timely manner to call out of the county's reward funds to promote the production circulation and industrial development of pigs (cattle and sheep). The complete cost insurance and planting income insurance of sugarcane cane in Guangxi, and the pilot of soybean full -cost insurance and planting income insurance pilots in some counties in Heilongjiang and Inner Mongolia.

The fourth is to promote agricultural disaster prevention and disaster relief. 5 billion yuan through agricultural production development funds and agricultural production disaster relief funds to ensure that wheat promotes weakness and turns strong, and strengthen field management. Focus on ensuring the prevention and control of major pests and insect pests in crops, and support the full coverage of "one spray and three defense" of wheat. Through water conservancy development funds, 26.593 billion yuan were arranged to support the promotion of the pseudo-area area of ​​200-3000 square kilometers, small and medium-sized rivers, small diseases reservoirs, reinforcement, and flood disaster prevention work.

(2) Consolidate and expand the results of the results of poverty alleviation.

The first is to increase investment guarantee. In 2022, the central financial budget arrangement was connected to promote the subsidy funds of rural revitalization (hereinafter referred to as connected funds) of 165 billion yuan, an increase of 8.476 billion yuan from the previous year, and increased its support for key assistance counties. Guide the related transfer payment of poverty alleviation during the tackling period, and continue to support localities to consolidate and expand the results of poverty alleviation and connect to comprehensively promote rural revitalization. Supervise and guide localities to coordinate and integrate resources from all parties, implement the pilot policy of agricultural funds related to poverty alleviation counties, and strengthen the guarantee of consolidating and consolidating connection work.

The second is to highlight key and precise assistance. In conjunction with the relevant departments, the "Guiding Opinions on Strengthening the Management of the Management of the Connection of the Central Finance and Promoting Subsidy Funds for Rural Rejuvenation" was issued to urge and guide the localities to consolidate and expand the results of poverty alleviation. It is clear that local governments will focus on the prominent positions of consolidating and expanding the results of poverty alleviation. Highlight the focus of funding support, give priority to supporting the development of the agricultural industry of the United Agriculture and Farmers, improve the linkage mechanism of the interests of industrial projects, and ensure that the monitoring objects and the poverty alleviation population benefit. Coordinate support for small credit discounts, skills training, expansion of employment, etc., which is conducive to promoting income, and helps poverty alleviation people and monitoring objects continue to increase their income. Support the necessary small public welfare infrastructure such as rural water supply facilities such as rural water supply facilities, and improve the production and living conditions of the masses in poverty alleviation. It is clearly required that the central and local budget units will reserve the purchase share of the ingredients of the cafeteria at a ratio of not less than 10%, and to purchase agricultural and sideline products through the "832 platform". In the first half of 2022, budget units at all levels purchased a total of 3.8 billion yuan. The third is to improve the benefits of funds. The guidance of strengthening the management of the use of funds was introduced, and the localities were urged to use good control funds. In conjunction with relevant departments to organize third parties to carry out the performance evaluation of funds, continue to conduct pressure, and urge and guide local improvement work. Pay attention to the use of performance evaluation results. When allocating funds, the provinces with better performance evaluation results will be rewarded according to the region, and the award funds are used to support the consolidation of the connection in accordance with the fund management measures. Regularly dispatch the project implementation and the progress of capital expenditure, strengthen reminders and supervisors of key provinces, and promote the implementation of funding policies.

(3) In -depth implementation of major regional strategies.

Improve the policy system that promotes regional coordinated and balanced development. Implementing the planning and opening up of Hainan's comprehensive deepening of reform and opening up, the planning and construction of the Xiong'an New District, the construction of the Guangdong -Hong Kong -Macao Greater Bay Area, the Northeast Revitalization, and the Development of the Yangtze River Economic Belt Financial and tax support plans, study and improve the capital's financial system and tax sharing, and continuously establish and improve the policy system for financial promotion of regional coordinated and balanced development.

Improve fiscal security capabilities in special types. Further expand the scope of the payment subsidy of the revolutionary district transfer, and achieve full coverage of the old revolutionary districts and counties nationwide. Further increase support for border areas, and promote population stability and improvement of people's livelihood in border areas. Revised and improved the "Measures for the Transfer and Payment of Local Resources Cities" to promote the sustainable economic and social development of resource -based areas.

(4) The quality of new urbanization construction has steadily improved.

Strengthen the citizenship of fiscal support for agricultural transfers, revise the "Administrative Measures for the Management of Citizen Award for Citizenship of the Central Financial Agriculture Transfer Population", and further strengthen and standardize the management of funding funds. The citizenship of the agricultural transfer population in 2022 was 40 billion yuan. Continue to support the construction of sponge cities. In 2022, the central financial arrangement of the city pipe network and sewage treatment subsidy funds was 15 billion yuan, the implementation of sponge cities construction demonstration, and further expanding the coverage of demonstration cities. In conjunction with the Ministry of Housing and Urban -Rural Development, they jointly organized the demonstration work of concentrated continuous joint protection and utilization of traditional villages, and issued a demonstration subsidy fund budget of 1.5 billion yuan to make a fixed award to the 40 demonstration counties passed by the review. Guide to improve the public environment of traditional villages.

8. Continue to improve the ecological environment, green and low -carbon development has achieved new results

Resolutely implement Xi Jinping's thoughts on ecological civilization, firmly establish the concept of "green water and green mountains is the golden mountains and silver mountains", scientifically coordinate the promotion of ecological protection, vigorously support the construction of beautiful China with blue, ground green, and water, and make new progress in comprehensive green transformation.

(1) Pollution prevention and control has been further increased.

First, the blue sky defense war continued to deepen. The amount of air pollution control funds was 30 billion yuan, an increase of 9%year -on -year. Expand the scope of cleaning and heating in the northern region, and select 25 new support cities including Qingdao and Harbin through competitive review, and promote the transformation and upgrading of energy consumption. Continue to carry out atmospheric environmental governance and management capabilities, fine particulate matter (PM2.5) and ozone (O3) pollution collaborative control and other work to help achieve carbon peak carbon neutrality. In the first half of the year, the PM2.5 concentration nationwide and above decreased by 5.9%year -on -year, and the average number of excellent air quality ratio was 84.6%.

The second is that the blue water defense war continues to advance. Arrange water pollution prevention funds of 23.7 billion yuan, an increase of 9%year -on -year. Taking the Yangtze River and the Yellow River Basin as the key support local watershed water pollution treatment, watershed water ecological protection and repair, centralized drinking water source protection, groundwater ecological environmental protection, water pollution, water pollution Prevention and control supervision capacity building and other work. Carry out the pilot management of black and odorous water bodies in the country, and select 15 cities including Jincheng, Shanxi to include the first batch of pilot scope, and promote localities to accelerate the shortcomings that affect the rural living environment. In the first half of the year, the proportion of excellent water quality section of the nationwide surface water was 85.7%, an increase of 4 percentage points year -on -year; the proportion of inferior categories was 1.1%, a year -on -year decrease of 0.8 percentage points.

The third is that the Pure Land Defense War continued to deepen. Founded 4.4 billion yuan in soil pollution prevention funds to support the strengthening of the source of soil and heavy metal pollution from heavy metal and emission reduction left by heavy metal history. Agricultural land, construction land risk control or repair and other work.

(2) The protection and restoration of ecosystems are continuously strengthened.

The first is that the governance of landscapes, forests, and grass and sand systems is solidly promoted. Arrange 15 billion yuan in funds, continue to carry out the first batch of 10 landscapes, forests, lakes and sand integrated protection and restoration projects during the "Fourteenth Five -Year Plan" period in Zhejiang, and the implementation of the "14th Five -Year Plan" of Qinling East of Henan and Jingjiang, Hubei In the second batch of nine landscapes, forests, lakes, and sand and sand and sand in the period, the integrated protection and repair projects, coordinated the comprehensive governance, systematic governance, and source governance of landscapes, forests, lakes and sand, and effectively improved the quality and stability of the ecosystem.

The second is the in -depth implementation of marine ecological protection and restoration projects. Arrange funds of 4.046 billion yuan, support 16 cities to carry out marine ecological protection and restoration projects, improve the quality of marine ecological environment, and improve marine ecological carbon exchange capacity.

Third, the implementation of the abandoned mining ecological restoration demonstration project is launched. Start 11 ecological restoration demonstration projects left by Fujian Longyan and Ya'an, Sichuan, and implement damaged mountains and surface vegetation, improve regional ecological conditions, and improve the quality and service functions of the ecosystem.

Fourth, the protection and restoration of the forest grass ecosystem is strongly carried out. Promote the protection of natural forest protection, retreating farmland, and grassland ecological restoration and treatment, implement forest resource management and ecological forest guard policies, strengthen wetland protection and repair, wild animal and plant protection, strengthen camellia creation, and forest grassland fire prevention and forestry harmful biological prevention and control , Accelerate the construction of a natural protection land system with the national park as the main body, and give rewards to places where the results of the forest system work are obvious.

(3) Carbon peak carbon neutral and orderly advance.

Persist in carbon reduction, dirt reduction, greening, and growth coordinated, grasp the rhythm and intensity, and step by step to do a good job of carbon peak carbon neutralization and related work. Study and introduce the opinions of financial support to do a good job of carbon and carbon carbon neutrality, comprehensively use policy measures such as financial funds guidance, tax adjustment, diversified investment, and government green procurement to do a good job of financial security. Support the development and technological research of the green low -carbon industry, and promote energy conservation and emission reduction in key areas and industries. Improve green procurement standards, increase government procurement for energy conservation and environmental protection products, the proportion of procurement scale accounts for more than 85%of the government procurement scale of similar products, and guide six pilot cities such as Shaoxing to carry out government procurement support for green building materials and green building applications. The project amount currently included in the pilot is about 100 billion yuan. Improve clean energy support policies and vigorously develop renewable energy. Support 20 land greening pilot demonstration projects, scientifically promote large -scale land greening actions, and promote the improvement of carbon exchange capacity of ecosystems.

9. Optimize policy measures and effectively protect basic people's livelihood

Promoting the well -being of people's livelihood is the fundamental purpose of development. The financial department has always adhered to the people -centered development ideas, do our best to do it, and strive to ensure and improve people's livelihood in development, and continuously enhance the people's sense of gain, happiness, and security.

(1) Timely in response to the demand for the prevention and control of the epidemic and the rescue of natural disasters.

The first is to effectively ensure the new coronary vaccine and vaccination costs. Arrange funds in a timely manner to support scientific and rapid disposal of local emergencies. Strengthen funds for vaccination and drug research and development, and include local epidemic prevention -related funds into the scope of the "three guarantees" to ensure that the epidemic prevention and control and medical treatment are not affected by funding issues.

The second is to effectively implement natural disaster relief. The first time the funds were approved by the rapid nuclear funding mechanism, the central natural disaster relief funds were pre -allocated to support the Sichuan Lushan Earthquake, flood disasters such as Liaoning, Guangxi, Guangdong, Fujian, Guizhou, Hunan, Jiangxi, and typhoon disasters such as Hainan and Yunnan. Gansu, Inner Mongolia, and Shaanxi drought relief work to effectively protect the safety of the people's lives and property. The central government subsidizes the local forest grassland aviation fire rental machine for 790 million yuan to support the forest and grassland fire prevention work. Affairs the central government's reserve procurement plan for emergency rescue supplies to enrich the reserve inventory of flood prevention and drought resistance and living disaster relief materials.

The third is to steadily improve the ability to prevent and control of extra -large geological disasters. Arrange 5 billion yuan to support localized comprehensive control systems and prevention and control capabilities of geological disasters in key regional geological disasters, monitoring and early warning, and the construction of a large -scale geological disaster.

(2) Promote the high -quality development of education.

The first is the steady growth of education input. Adhere to education as a national strategic investment priority guarantee. In 2022, the national general public budget arrangement of educational expenditure was 4152.1 billion yuan, an increase of 10.4%over the previous year, and the expenditure in the first half of the year was 1920.8 billion yuan, an increase of 4.2%year -on -year.

The second is to steadily advance education fairness. Through the general public budget arrangement of basic education and student funding, related transfer payment funds are 324 billion yuan, an increase of 5.7%year -on -year, supporting localities to consolidate and improve the guarantee mechanism for urban and rural compulsory education, implement the planning improvement plan for rural compulsory education students, and further promote the weak compulsory education weakness. Improvement and ability improvement, strengthen the construction of rural teachers, and publicize public and privately -run expansion of inclusive preschool education resources, improve the basic high school basic school conditions for ordinary high schools in the county, and implement student funding policies at various education stages.

The third is to enhance the ability of education to serve economic and social development. Support localities to improve the level of allocation of vocational education students, and promote high -level vocational schools and professional construction with high levels of high -level characteristics with Chinese characteristics. Continue to optimize and improve the budget allocation system for central universities, and support the improvement of the quality and development of schools in central universities. Support the reform and improvement of local colleges and universities in various places, consolidate and improve the level of allocation of allocation of local college students, guide localities to increase investment in higher education, and promote the healthy and sustainable development of local colleges and universities. (3) Steady to promote the construction of a health and health system.

Promote the effective improvement of health services. A subsidy funds for basic public health services are issued 68.5 billion yuan to support basic public health services such as health education, vaccination, and health management of key populations to residents. The per capita financial subsidy standard for basic public health services is increased from 79 yuan per person per year to 84 yuan. The subsidy funds for medical services and security capabilities will be issued 32.3 billion yuan to promote comprehensive reform of public hospitals, health talent training, medical and health institutions capacity building, and inheritance and development of traditional Chinese medicine. Support grass -roots medical and health institutions to implement the national basic drug system, implement the guarantee of family planning services, carry out major infectious disease prevention and control work such as AIDS prevention and control, and the implementation of national immunization planning.

Promote the steady development of medical security. Reasonably improve the fundraising standards for urban and rural residents, and issued 373.628 billion yuan in medical insurance subsidy funds for urban and rural residents, and the per capita financial subsidy standard for urban and rural residents' medical insurance increased by 30 yuan, reaching no less than 610 yuan per person per year. Consolidate the guarantee of medical assistance and support, and issued 31.695 billion yuan in medical assistance subsidy funds, funded eligible people to participate in insurance, and subsidized the basic medical self -payment fees that were difficult to afford, and carried out disease emergency assistance. Strengthen the construction of medical insurance service capabilities, issue subsidy funds for medical insurance service capacity construction of 4.295 billion yuan, and support medical insurance informationization, fund supervision, medical insurance payment method reform, drug consumable concentrated band procurement, medical service price reform and other work.

(4) Continuously improve the social security system.

First, the endowment insurance system is further improved. The basic pension insurance of enterprises in advance is 124 billion yuan in overall planning funds in the country. The basic pension transfer payment is 926.4 billion yuan, and the local pension is supported on time. Adjust the basic pension level of retirees of enterprises and institutions and institutions, and improve the minimum standard for national basic pensions for basic pension insurance in urban and rural residents. Further improve the national policy system and promote the smooth implementation of the nationwide overall system of endowment insurance.

Second, the coverage of work injury and unemployment insurance system has gradually expanded. Accelerate the provincial -level coordination of work injury and unemployment insurance, improve the ability of fund anti -risk, and ensure that the treatment is issued in a timely and fully distribution and the fair and sustainable operation of the fund. Cooperate with relevant departments to carry out the pilot work of new employment vocational injuries to safeguard the legitimate rights and interests of workers in the new employment form.

Third, the guarantee of the people in difficulties is continuously strengthened. The central government has issued 154.683 billion yuan of rescue subsidy funds for the difficulties of difficulties, supporting the rescue of the people in solid difficulties in various places, timely incorporate the eligible objects into the scope of the minimum allowances, and adding disposable living subsidies to the subsistence allowances and special purse personnel. Strengthen the assistance and assistance of unemployed people who have not participated in unemployment insurance, and issue one -time temporary rescue benefits for eligible life difficulties without participating in the insurance.

(5) Gradually improve housing security.

Efforts will be made to solve the difficulties of households, new citizens, and young people in urban difficulties, and improve the living conditions of residents and residents of old communities in shantytowns. Strengthen policy coordination. Focus on developing affordable rental housing. Encourage local conditions to make up for shortcomings, reasonably arrange public rental housing, affordable leased housing plans, comprehensively use physical protection and lease subsidy methods to solve outstanding housing problems. Strengthen the performance management of urban affordable housing projects to ensure that the policy is effective. In 2022, the Central Finance Arranged Urban Substance Living Project subsidy funds of 70.8 billion yuan, of which 99,000 units of public rental housing were supported in various places, 839,000 units of affordable rental housing, 11.88 million units of shantytowns, and supported the transformation of old community 5.09 5.09 5.09 10,000, involving 82.22 million residents. The subsidy funds for rural dilapidated houses will be issued 6.28 billion yuan, and it will continue to support the reconstruction of dangerous houses such as low -income groups such as low -income groups and the transformation of earthquake resistance in farm houses.

(6) Promoting the vigorous development of cultural and cultural industries.

Support the construction of urban and rural public cultural service systems. The central financial arrangement of public cultural service system construction related funds related to 23.439 billion yuan, supporting innovation and implementing cultural benefits to the people, and protecting the basic cultural rights and interests of the masses. Strengthen the protection and utilization of cultural relics and historic sites and cultural heritage protection. Revolutionary cultural relics protection, grotto temple protection work has made important progress, continuing to carry out systemic records of representative inheritance of national intangible cultural heritage, and supports high -quality promotion of national cultural parks such as the Great Wall, the Greater Canal, the Long March, the Yellow River, and the Yangtze River Construction of the museum. Support literary and artistic creation and talent training. Arrange related funds and special funds, support stage art, literature, publishing, film and television, documentary and other fields of literary and artistic creation and publicity, and promote the construction of talent teams in the field of publicity and ideology. Helps the development of the cultural tourism industry, implement the tourism industry's relief support policies, and support the tourism industry through difficulties and restore development. Promote the deepening reform of central cultural enterprises and promote the high -quality development of the cultural industry. Promote the construction of a sports power and support the successful hosting the Beijing Winter Olympics and the Winter Paralympics. 10. Deepen reform and strengthen management coordinated advancement, and further strengthen fiscal management supervision

Actively play a breakthrough and leading role in fiscal reform, focus on the modernization of the national governance system and governance capacity, continue to deepen the reform of the fiscal and taxation system, further consolidate financial management and supervision measures, and continuously improve the level of fiscal governance.

(1) Accelerate the establishment of a modern fiscal and taxation system, and the efficiency of fiscal governance has been effectively exerted.

First, the reform of the budget management system continued to advance. Implement the "Opinions on Further Deepening the Reform of the Budget Management System", and promote the level of budget management to a new level. Promote the disclosure of the budget, and the budget transparency has been further improved. Improve the performance management system, accelerate the construction of a comprehensive, full -scale, and full -coverage budget performance management system, promote the improvement of budget performance management quality and efficiency, and further improve the efficiency and efficiency of fiscal resource allocation.

Second, the reform of the tax system is continuously deepened. Implement a larger -scale combined tax support policy, improve the value -added tax retain tax refund system, and expand the scope of the full refund of VAT tax refund policy. Further improve the personal income tax system that combines the combination of comprehensive and classification, and set up special additional deductions for personal income tax for infants and young children under the age of 3. After the implementation of the stamp duty law, the relevant preferential policies are implemented to further clarify the policy implementation caliber of several issues of stamp duty. Implement the legal principles of taxation, and actively promote the legislative work of taxation tax, consumption tax, and tariffs. Improve the local tax system, combine consumption tax legislation, and study the reform of the levy of consumption taxes for the latter consumption tax.

Third, the fiscal system is increasingly perfect. Implement the central and local fiscal rights and expenditure responsibilities of medical care, transportation, and natural resources in the fields of medical care, transportation, and natural resources. Improve relevant transfer payment management measures, reasonably arrange transfer payment funds, improve the central government's centralized transfer payment methods for local equilibrium transfer, and standardize the transfer payment management of the central government to the transfer payment of local resources to dry and payment, and transfer payment for key ecological function areas. Reported to the General Office of the State Council and issued the "Guiding Opinions on Further Promoting the Reform of the Fiscal Systems below the province" to further rationalize the financial relations between the provincial government below.

Fourth, reforms in the fields of state -owned assets and state -owned enterprises have steadily advanced. Implement the three -year action related work of state -owned enterprise reform, and further deepen the reform of state -owned enterprises. Improve the state -owned asset management system and speed up the revision of the "Administrative Measures for State -owned Assets Evaluation". Improve the system of state -owned asset management reporting system. Deepen the reform of state -owned financial capital management and carry out special actions for the registration of state -owned financial capital property rights. Study and improve the authorized operation system of state -owned financial institutions, and promote the reform of key state -owned financial enterprises.

(2) Accelerate the integration of budget management, and the level of budget management informatization has steadily improved.

The integrated budget management is based on unified business specifications and technical standards, and the integrated information system as the carrier. It aims to promote the integration and coordination and efficiency of various budget management system systems. content. In accordance with the deployment requirements of the State Council's "Opinions on Further Deepening the Reform of the Budget Management System", the Ministry of Finance has accelerated the comprehensive operation of the integrated budget management. The integration of central budget management has been fully promoted and implemented on the basis of the successful pilot success. The central budget unit carried out the compilation and reporting of the central department of 2023 through the central budget management integrated system. The budget execution business is switched into three batches to the central budget management integrated system. All provinces in the local area realize the integrated system of budget management, and basically cover the financial departments and budget units at all levels of provinces, cities, and counties. The integrated system of local budget management is connected with the national budget management data summary system, uploads financial budget data at all levels on the day to achieve automatic convergence of budget data and automatically tracked the transfer payment funds. The direct financial funding mechanism provides a strong starting point.

(3) Strengthen the resolution of major risks, and firmly keep the bottom line of no systemic risk.

Actively prevent and resolve local government debt risks. Adhere to the principle of opening the "front door" and strictly blocking the "back door" to form an effective "closed -loop" system. Combining the financial resources of various places, debt risks, etc., reasonably calculate the debt limit in the region, control the scale of the debt limit limit of new local governments in high -risk areas, and avoid continuous accumulation of risks; strengthen information sharing and collaborative supervision between departments, unified understanding, unified caliber, unified supervision of supervision , Form a joint supervision force; resolutely curb the increase in hidden debt, resolved the hidden debt stock, publicly notified the typical cases of hidden debt accountability, and exert the role of accountability for accountability; promote the disclosure of local government debt information, increase the transparency of local government debt transparency Essence Effectively prevent grass -roots fiscal risks. Start the national key county's library guarantee monitoring and early warning mechanism, monitor the balance of the library and the level of guarantee, and early warning of the county and districts with a low level of guarantee of the library. After receiving the warning notice from the provincial financial department, the provincial financial department understands the verification situation for the first time and urges the response. Cooperate with the prevention and resolution of financial risks, coordinate research and establish a financial stability guarantee fund, cooperate with the promotion of financial legislation, based on financial functions, adhere to the principle of marketization and rule of law, and support the proper response to various types of risks. (4) Discipline seriously, and the supervision of financial accounting is strong and effective.

The first is to strengthen the construction of the system and mechanism of the financial association. Study the "Opinions on Further Strengthening the Supervision of Finance and Council" and promote the improvement of the financial and accounting supervision system and working mechanism. Solidly promote the revision process of the People's Republic of China Accounting Law, the People's Republic of China Registered Accountant Law, the Regulations on the Regulations on the Punishment of Punishment of fiscal illegal acts, and introduce the "Measures for the Supervision and Inspection of Accounting Firm" The Measures, and the Measures of the Integration of Accounting Firm, and other system methods, strive to build a long -term system and mechanism for the supervision of the financial association to supervise.

The second is to conscientiously perform accounting supervision duties. Continue to rectify the order of accounting audit, carry out issues such as “unlicensed operations”, online sales audit reports, registered accountants, and registered accountants exceeding the competent ability practice. Do a good job in the special inspection of major cases in the accounting field of accounting firms in a solid accounting firm, and announce the inspection and handling punishment of accounting firms in 2021 to promote the healthy development of the registered accountant industry. Improve the informationization supervision and service level of the registered accountant industry, go online, the registered accountant industry unified supervision platform, and uniformly register the accounting of the accounting of the accountant industry. Implement the nationwide audit report verification code and promote the establishment of a single source system for the establishment of audit report data. Promote some listed companies, accounting firms and banking financial institutions to carry out bank letter pilot work.

The third is to increase financial supervision and evaluation. Focus on major central decision -making and deployment and key areas, organize special verifications of issues such as hidden debt issues, low -income counties, fiscal operations, illegal return income, and management of local financial accounts. , Strengthen overall guidance and standardize fiscal management. Continue to increase the evaluation of key performance, focus on key areas such as science and technology, culture, agriculture and rural areas, and carry out key financial performance evaluation of 1.3 trillion yuan of funds in 72 projects. The centralized state -owned capital business budget project, etc., has been included in the scope of evaluation. After the evaluation of transfer payment and major expenditure policies, improve the effectiveness of the use of transfer payment funds and the effectiveness of major expenditure policies.

Eleven, fiscal policy outlook

In the second half of the year, the Ministry of Finance will adhere to the guidance of Xi Jinping's thoughts of socialism with Chinese characteristics in the new era, conscientiously implement the decision -making and deployment of the Party Central Committee and the State Council, adhere to the general tone of the work of stability, and fully implement the epidemic situation to prevent, the economy must stabilize, develop To be safe, efficiently coordinate the prevention and control of the epidemic and economic and social development, better coordinate development and security, implement the policy measures and measures to stabilize the economy, and continue to do a good job of "six stability" and "six guarantees". Actively actions, consolidate the trend of economic recovery, strive to stabilize employment and prices, maintain economic operation in a reasonable range, and strive to achieve the best results.

(1) Implement a detailed and positive fiscal policy. Continue to implement various combined tax support policies and continue to release policy dividends. Earnestly study and solve the prominent problems reflected by the market entity, urge localities to strengthen policy supporting, tap their potential to increase support, and continue to help market entities for relief development. Make good use of local government special bond funds and support local governments to make good use of special debt limits. Compact the responsibility of the competent authorities and project units, implement the expenditure progress notification and early warning mechanism, and promote the formation of physical workload as soon as possible. Strengthen the linkage of fiscal and monetary policy, support policy development financial instruments, and achieve a comprehensive effect of expanding effective investment, driving employment, and promoting consumption.

(2) Strengthen the guarantee of major strategic tasks. Adhere to the problem orientation, continue to promote key core technologies of "card neck" in key areas, support enterprises to strengthen technology research and development, and continuously improve scientific and technological innovation capabilities. Support the overall planning to promote the key tasks of rural development, rural construction, and rural governance, and firmly adhere to the bottom line of the country's food security. Implement related financial and tax policies to support the coordinated development of Beijing -Tianjin -Hebei, the construction of the Guangdong -Hong Kong -Hong Kong -Macao Greater Bay Area, the ecological protection of the Yellow River Basin and the high -quality development of the Yellow River Basin, and the construction of the Hainan Free Trade Port, and promote the coordinated development of the region. Support strong development of renewable energy, and support energy supply to stable and stable prices. Improve the emergency guarantee mechanism and improve the national reserve system and market regulation mechanism. (3) Effectively protect and improve people's livelihood. Actively cope with the influence of epidemic, disaster, high temperature weather, etc., timely help the unemployed and the objects that need to be included in the minimum guarantee, and temporarily trapped persons. Pocket, ensure the basic life of the difficult people. Consolidate the results of poverty alleviation, accelerate the comprehensive promotion of rural revitalization, ensure that there is no large -scale return to poverty, and continuously improve the production and living conditions of the people of poverty alleviation. Broaden the market -oriented employment channels, encourage enterprises to absorb employment through social security subsidies, entrepreneurial loans, tax reduction and exemption, implement preferential policies to guide graduates to grassroots employment, and do everything possible to stabilize and expand employment. Continue to ensure pensions and pay them in full on time, and do a good job of compulsory education, basic medical care, and basic housing.

(4) Strengthen the management of fiscal revenue and expenditure. Increase budget revenue overall planning, organize fiscal revenue in accordance with laws and regulations, and vigorously revitalize stock funds. Strengthen budget constraints and performance management, accelerate the construction of expenditure standard system, further standardize expenditure management, and optimize the expenditure structure. Accelerate the comprehensive operation of the integrated system of budget management, and improve the standardization, scientific, and standardized level of budget management at all levels. Adhere to the government's tight life, strictly implement the non -rigid expenditure of non -urgent need, and free up more funds to stabilize the employment of market entities to stabilize employment and protect people's livelihood.

(5) Strengthen fiscal sustainability. Further deepen the reform of the fiscal and taxation system and accelerate the establishment of a modern fiscal system. Combining the reform of the fiscal system below the province, improving the ability of grass -roots fiscal security, and the "three guarantees" bottom lines of the grassroots level. Normalization of the management verification of the use of special bond funds, strictly implement the management requirements of the negative list of special bonds, and ensure that funds are used compliantly according to law. Strengthen departmental information sharing and collaborative supervision, resolutely curb the hidden debt of new local governments, and support the orderly resolving hidden debt of the stock in order.

(6) Further serious financial discipline. Focusing on the major decision -making deployment of the Party Central Committee and the State Council to strengthen supervision and inspection, the implementation of major fiscal and taxation policies is in place. Continuously regulate the order of financial auditing, and increase the punishment of illegal violations such as financial fraud. Improve the supervision system and working mechanism of the financial and accounting, strengthen the coordination of the supervision of financial and accounting and other supervision, and make full use of modern information technology such as "Internet+supervision" and big data to improve supervision capabilities and effectiveness.

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