《深化改革決定》要點(diǎn)雙語(yǔ)對(duì)照

五、深化財(cái)稅體制改革

V—Fiscal and tax system

財(cái)稅體制是國(guó)家治理的重要保障。

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

17. 改進(jìn)預(yù)算管理制度。建立規(guī)范合理的中央和地方政府債務(wù)管理及風(fēng)險(xiǎn)預(yù)警機(jī)制。中央出臺(tái)增支政策形成的地方財(cái)力缺口，原則上通過(guò)一般性轉(zhuǎn)移支付調(diào)節(jié)。清理、整合、規(guī)范專(zhuān)項(xiàng)轉(zhuǎn)移支付項(xiàng)目。

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

18. 完善稅收制度。完善地方稅體系，逐步提高直接稅比重。推進(jìn)增值稅改革，適當(dāng)簡(jiǎn)化稅率。調(diào)整消費(fèi)稅征收范圍和稅率。把高耗能、高污染產(chǎn)品及部分高檔消費(fèi)品納入征收消費(fèi)稅范圍。加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革，推動(dòng)環(huán)境保護(hù)費(fèi)改稅。

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

19. 建立事權(quán)和支出責(zé)任相適應(yīng)的制度。適度加強(qiáng)中央事權(quán)和支出責(zé)任。國(guó)防、外交、國(guó)家安全、關(guān)系全國(guó)統(tǒng)一市場(chǎng)規(guī)則和管理等作為中央事權(quán)。保持現(xiàn)有中央和地方財(cái)力格局總體穩(wěn)定。進(jìn)一步理順中央和地方收入劃分。

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

六、健全城鄉(xiāng)發(fā)展一體化體制機(jī)制

VI—Urban-rural development

城鄉(xiāng)二元結(jié)構(gòu)是制約城鄉(xiāng)發(fā)展一體化的主要障礙。必須讓廣大農(nóng)民平等參與現(xiàn)代化進(jìn)程。

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

20. 加快構(gòu)建新型農(nóng)業(yè)經(jīng)營(yíng)體系。推進(jìn)家庭經(jīng)營(yíng)、集體經(jīng)營(yíng)、合作經(jīng)營(yíng)、企業(yè)經(jīng)營(yíng)等共同發(fā)展的農(nóng)業(yè)經(jīng)營(yíng)方式。依法維護(hù)農(nóng)民土地承包經(jīng)營(yíng)權(quán)。允許農(nóng)民以承包經(jīng)營(yíng)權(quán)入股發(fā)展農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營(yíng)。鼓勵(lì)和引導(dǎo)工商資本到農(nóng)村發(fā)展適合企業(yè)化經(jīng)營(yíng)的現(xiàn)代種養(yǎng)業(yè)，向農(nóng)業(yè)輸入現(xiàn)代生產(chǎn)要素和經(jīng)營(yíng)模式。

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

21. 賦予農(nóng)民更多財(cái)產(chǎn)權(quán)利。積極發(fā)展農(nóng)民股份合作，賦予農(nóng)民對(duì)集體資產(chǎn)股份占有、收益、有償退出及抵押、擔(dān)保、繼承權(quán)。改革完善農(nóng)村宅基地制度，保障農(nóng)戶宅基地用益物權(quán)，選擇若干試點(diǎn)，探索農(nóng)民增加收入渠道。建立農(nóng)村產(chǎn)權(quán)流轉(zhuǎn)交易市場(chǎng)。

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

22. 推進(jìn)城鄉(xiāng)要素平等交換和公共資源均衡配置。保障農(nóng)民工同工同酬，保障農(nóng)民公平分享土地增值收益，保障金融機(jī)構(gòu)農(nóng)村存款主要用于農(nóng)業(yè)農(nóng)村。改革農(nóng)業(yè)補(bǔ)貼制度，完善農(nóng)業(yè)保險(xiǎn)制度。鼓勵(lì)社會(huì)資本投向農(nóng)村建設(shè)。

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

23. 完善城鎮(zhèn)化健康發(fā)展體制機(jī)制。推進(jìn)以人為核心的城鎮(zhèn)化。加快戶籍制度改革，推進(jìn)農(nóng)業(yè)轉(zhuǎn)移人口市民化。全面放開(kāi)建制鎮(zhèn)和小城市落戶限制，有序放開(kāi)中等城市落戶限制。合理確定大城市落戶條件，嚴(yán)格控制特大城市人口規(guī)模。穩(wěn)步推進(jìn)城鎮(zhèn)基本公共服務(wù)常住人口全覆蓋，把進(jìn)城落戶農(nóng)民完全納入城鎮(zhèn)住房和社會(huì)保障體系。

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

七、構(gòu)建開(kāi)放型經(jīng)濟(jì)新體制

VII—Further opening-up

必須推動(dòng)對(duì)內(nèi)對(duì)外開(kāi)放相互促進(jìn)、引進(jìn)來(lái)和走出去更好結(jié)合。

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

24. 放寬投資準(zhǔn)入。推進(jìn)金融、教育、文化、醫(yī)療等服務(wù)業(yè)領(lǐng)域有序開(kāi)放，放開(kāi)育幼養(yǎng)老、建筑設(shè)計(jì)、會(huì)計(jì)審計(jì)、商貿(mào)物流、電子商務(wù)等服務(wù)業(yè)領(lǐng)域外資準(zhǔn)入限制，進(jìn)一步放開(kāi)一般制造業(yè)。加快海關(guān)特殊監(jiān)管區(qū)域整合優(yōu)化。在推進(jìn)中國(guó)上海自由貿(mào)易試驗(yàn)區(qū)基礎(chǔ)上，選擇若干具備條件地方發(fā)展自由貿(mào)易園(港)區(qū)。允許企業(yè)及個(gè)人自擔(dān)風(fēng)險(xiǎn)到各國(guó)各地區(qū)自由承攬工程和勞務(wù)合作項(xiàng)目，允許創(chuàng)新方式走出去開(kāi)展綠地投資、并購(gòu)?fù)顿Y、證券投資、聯(lián)合投資等。加快同有關(guān)國(guó)家和地區(qū)商簽投資協(xié)定。

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

25. 加快自由貿(mào)易區(qū)建設(shè)。堅(jiān)持世界貿(mào)易體制規(guī)則，堅(jiān)持雙邊、多邊、區(qū)域次區(qū)域開(kāi)放合作。改革市場(chǎng)準(zhǔn)入、海關(guān)監(jiān)管、檢驗(yàn)檢疫等管理體制。加快環(huán)境保護(hù)、投資保護(hù)、政府采購(gòu)、電子商務(wù)等新議題談判，形成面向全球的高標(biāo)準(zhǔn)自由貿(mào)易區(qū)網(wǎng)絡(luò)。

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

26. 擴(kuò)大內(nèi)陸沿邊開(kāi)放。形成內(nèi)陸產(chǎn)業(yè)集群。支持內(nèi)陸城市增開(kāi)國(guó)際客貨運(yùn)航線，發(fā)展多式聯(lián)運(yùn)。推動(dòng)內(nèi)陸同沿海沿邊通關(guān)協(xié)作，實(shí)現(xiàn)口岸管理相關(guān)部門(mén)信息互換、監(jiān)管互認(rèn)、執(zhí)法互助。允許沿邊重點(diǎn)口岸、邊境城市、經(jīng)濟(jì)合作區(qū)在人員往來(lái)、加工物流、旅游等方面實(shí)行特殊方式和政策。建立開(kāi)發(fā)性金融機(jī)構(gòu)，加快同周邊國(guó)家和區(qū)域基礎(chǔ)設(shè)施互聯(lián)互通建設(shè)。

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

八、加強(qiáng)社會(huì)主義民主政治制度建設(shè)

VIII—Political system

堅(jiān)持和完善人民代表大會(huì)制度、中國(guó)共產(chǎn)黨領(lǐng)導(dǎo)的多黨合作和政治協(xié)商制度、民族區(qū)域自治制度以及基層群眾自治制度。

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

27. 推動(dòng)人民代表大會(huì)制度與時(shí)俱進(jìn)。提高立法質(zhì)量，防止地方保護(hù)和部門(mén)利益法制化。加強(qiáng)人大預(yù)算決算審查監(jiān)督、國(guó)有資產(chǎn)監(jiān)督職能。各級(jí)政府重大決策出臺(tái)前向本級(jí)人大報(bào)告。

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

28. 推進(jìn)協(xié)商民主廣泛多層制度化發(fā)展。加強(qiáng)中國(guó)特色新型智庫(kù)建設(shè)，建立健全決策咨詢制度。鞏固和發(fā)展平等團(tuán)結(jié)互助和諧的社會(huì)主義民族關(guān)系。各級(jí)黨委和政府就一些重要決策聽(tīng)取政協(xié)意見(jiàn)。

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

29. 發(fā)展基層民主。健全基層選舉、議事、公開(kāi)、述職、問(wèn)責(zé)等機(jī)制。建立健全居民、村民監(jiān)督機(jī)制。健全以職工代表大會(huì)為基本形式的企事業(yè)單位民主管理制度。

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