关于《中共中央关于全面深化改革若干重大问题的决定》的说明
Explanatory Notes for the 'Decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform'
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| 国有企业是推进国家现代化、保障人民共同利益的重要力量。经过多年改革，国有企业总体上已经同市场经济相融合。同时，国有企业也积累了一些问题、存在一些弊端，需要进一步推进改革。全会决定提出一系列有针对性的改革举措，包括国有资本加大对公益性企业的投入；国有资本继续控股经营的自然垄断行业，实行以政企分开、政资分开、特许经营、政府监管为主要内容的改革，根据不同行业特点实行网运分开、放开竞争性业务；健全协调运转、有效制衡的公司法人治理结构；建立职业经理人制度，更好发挥企业家作用；建立长效激励约束机制，强化国有企业经营投资责任追究；探索推进国有企业财务预算等重大信息公开；国有企业要合理增加市场化选聘比例，合理确定并严格规范国有企业管理人员薪酬水平、职务待遇、职务消费、业务消费。这些举措将推动国有企业完善现代企业制度、提高经营效率、合理承担社会责任、更好发挥作用。 | State-owned enterprises (SOEs) constitute an important force for advancing national modernization and protecting the common interests of the people. Through many years of reform, SOEs have generally assimilated themselves into the market economy. In the meantime, however, they have also found problems and drawbacks in their system, which calls for further reform. The Decision proposes a series of targeted reform measures: We must ensure that state-owned capital increases its input into public-welfare enterprises; in natural monopoly industries held by state-owned capital, carry out a reform focusing on separation of government administration from enterprise management and from state assets, franchise operation, and government oversight, separate networks from operations and decontrol competitive businesses based on the characteristics of different industries; improve the corporate governance structure with coordinated operations and effective checks and balances; establish a system of professional managers, and give better play to the role of business executives; establish a long-term incentive and restraint mechanism, and strengthen investigations into the accountability of SOE operations and investment; explore ways to publicize important information, including SOE financial budgets; and SOEs should appropriately increase the proportion of market-oriented recruitment, and rationally determine and strictly regulate the salary standards, position benefits, position-related expenses and business spending of SOE management personnel. These measures will stimulate SOEs to improve the modern corporate system, enhance their operating efficiency, better fulfill their social obligations, and play a better role in the economy. |
| 坚持和完善基本经济制度必须坚持“两个毫不动摇”。全会决定从多个层面提出鼓励、支持、引导非公有制经济发展，激发非公有制经济活力和创造力的改革举措。在功能定位上，明确公有制经济和非公有制经济都是社会主义市场经济的重要组成部分，都是我国经济社会发展的重要基础；在产权保护上，明确提出公有制经济财产权不可侵犯，非公有制经济财产权同样不可侵犯；在政策待遇上，强调坚持权利平等、机会平等、规则平等，实行统一的市场准入制度；鼓励非公有制企业参与国有企业改革，鼓励发展非公有资本控股的混合所有制企业，鼓励有条件的私营企业建立现代企业制度。这将推动非公有制经济健康发展。 | We must adhere to the "two unswervinglies" in order to continue and improve our basic economic system. The Decision proposes reform measures on multiple levels to encourage, support and guide the development of the non-public sector of the economy, and to stimulate its vigor and creativity. On functional positioning, the Decision points out that both the public and non-public sectors of the economy are important components of the socialist market economy, and an important basis for China's economic and social development. On the protection of property rights, the Decision points out that the property rights of both the public and non-public sectors of the economy are inviolable. On policy treatment, the Decision stresses equal rights, opportunities, rules, and a unified market access system. The Decision encourages non-public enterprises to participate in the reform of SOEs, encourages development of mixed-ownership enterprises in which private capital holds majority shares, and encourages qualified private enterprises to establish a modern corporate system. All these will contribute to the healthy development of the non-public sector of the economy. |
| 第三，关于深化财税体制改革。财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。现行财税体制是在1994年分税制改革的基础上逐步完善形成的，对实现政府财力增强和经济快速发展的双赢目标发挥了重要作用。 | Three, deepening the reform of the fiscal and taxation systems. Finance is the foundation and an important pillar of state governance. Good fiscal and taxation systems are the institutional guarantee for improving resources allocation, maintaining market unity, promoting social equity, and realizing enduring peace and stability. Developed on the basis of the tax distribution system reform initiated in 1994, the current fiscal and taxation systems have played an important role in increasing the government's financial strength and promoting the rapid growth of the economy. |
| 随着形势发展变化，现行财税体制已经不完全适应合理划分中央和地方事权、完善国家治理的客观要求，不完全适应转变经济发展方式、促进经济社会持续健康发展的现实需要，我国经济社会发展中的一些突出矛盾和问题也与财税体制不健全有关。 | As the situation changes, the current fiscal and taxation systems cannot effectively respond to the requirements for dividing powers between the central and local governments to improve state governance. They have lagged behind our effort to transform the economic growth pattern and promote the sustainable and healthy development of the economy and society, and are causing problems that hinder economic and social development. |
| 这次全面深化改革，财税体制改革是重点之一。主要涉及改进预算管理制度，完善税收制度，建立事权和支出责任相适应的制度等。 | Fiscal and taxation system reform is one of the key points in deepening reform comprehensively. The reform mainly includes improvement of the budgeting and taxation systems, and establishment of a system in which authority of office matches responsibility for expenditure. |
| 全会决定提出，要实施全面规范、公开透明的预算制度，适度加强中央事权和支出责任，国防、外交、国家安全、关系全国统一市场规则和管理等作为中央事权；部分社会保障、跨区域重大项目建设维护等作为中央和地方共同事权，逐步理顺事权关系；中央可通过安排转移支付将部分事权支出责任委托地方承担；对于跨区域且对其他地区影响较大的公共服务，中央通过转移支付承担一部分地方事权支出责任。 | The Decision stipulates that we will adopt a complete, standardized, open and transparent budget system, and appropriately increase the authority of office and responsibility of expenditure of the central government, including those concerning national defense, foreign affairs, national security, and unified national market rules and management. The authority of office over some social security programs, and the construction and maintenance of major trans-regional projects will be shared by the central and local governments, and the authority of office will be gradually clarified in this regard. The central government can delegate some expenditure responsibilities to local governments through transfer payments. In terms of trans-regional public services with great impacts on other regions, the central government will share some of the expenditure responsibilities of local governments through transfer payments. |
| 这些改革举措的主要目的是明确事权、改革税制、稳定税负、透明预算、提高效率，加快形成有利于转变经济发展方式、有利于建立公平统一市场、有利于推进基本公共服务均等化的现代财政制度，形成中央和地方财力与事权相匹配的财税体制，更好发挥中央和地方两个积极性。 | The main aim of the reform is to clarify authority of office, reform and stabilize taxation, implement transparent budgeting and increase efficiency. It also aims to accelerate the development of a modern fiscal system that is conducive to the transformation of the economic growth pattern, the establishment of a fair market under unified rules, and the promotion of equal access to basic public services; develop fiscal and taxation systems that are compatible with the financial resources and authority of office of the central and local governments; and mobilize the initiative of both the central and local governments. |
| 财税体制改革需要一个过程，逐步到位。中央已经明确，要保持现有中央和地方财力格局总体稳定，进一步理顺中央和地方收入划分。 | Reform of the fiscal and taxation systems is a step-by-step process and will take some time to complete. The Party Central Committee has clearly stated that we must maintain the stability of the current financial pattern of the central and local governments and further rationalize the division of revenues between them. |
| 第四，关于健全城乡发展一体化体制机制。城乡发展不平衡不协调，是我国经济社会发展存在的突出矛盾，是全面建成小康社会、加快推进社会主义现代化必须解决的重大问题。改革开放以来，我国农村面貌发生了翻天覆地的变化。但是，城乡二元结构没有根本改变，城乡发展差距不断拉大趋势没有根本扭转。根本解决这些问题，必须推进城乡发展一体化。 | Four, improving mechanisms and institutions for the integrated development of urban and rural areas. The unbalanced development between urban and rural areas is a serious problem hindering the development of our economy and society, a major problem we must solve in order to complete the building of a moderately prosperous society in all respects and accelerate socialist modernization. Tremendous changes have taken place in China's rural areas since the reform and opening-up policy was introduced in late 1978. However, the urban-rural dual structure has not changed fundamentally, and the widening gap between urban and rural development has not been reversed. To solve these problems, we must push forward the integrated development of urban and rural areas. |
| 全会决定提出，必须健全体制机制，形成以工促农、以城带乡、工农互惠、城乡一体的新型工农城乡关系，让广大农民平等参与现代化进程、共同分享现代化成果。 | The Decision sates that we must improve the mechanisms and institutions to form new relations between industry and agriculture and between urban and rural areas in which industry promotes agriculture, urban areas support rural development, agriculture and industry benefit each other, and there is integrated urban and rural development, so that the overwhelming majority of farmers can participate in the modernization process on an equal basis and share the fruits of modernization. |
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