he people's governments of all districts, cities and counties, the administrative committees of the pilot districts, the committees, offices, bureaus, agencies directly under the municipal government, and relevant units:
In order to implement the Guiding Opinions of the State Council on Promoting the Reform of the Division of Financial Authorities and Expenditure Responsibilities between the Central and Local Governments (No. 49 in 2016 of State Council) and the Implementation Opinion of the People's Government of Liaoning Province on Promoting the Reform of the Division of Financial Authorities and Expenditure Responsibility of the Province and the Municipality (No. 76 in 2016 of Liaoning Provincial Government)， accelerate the reform process of the division of financial powers and expenditure responsibilities below the city level, and strive to build an intergovernmental financial relationship that matches the financial powers with the financial resources and adapts to the administrative powers and expenditure responsibilities, the following implementation opinions are put forward based on the actual situation in the city.
一． Guiding ideology, General requirements and Division principles
（一） Guiding ideology
According to the overall requirements and work arrangements for the division of financial powers and expenditure responsibilities of the central and provincial reforms, the relevant provisions of the constitution and the government organization law are followed, the overall requirements for improving the socialist market economic system and the overall plan for deepening the reform of the fiscal and taxation system are formed based on the overall situation, the financial authorities and expenditure responsibilities of cities, districts and counties ( pilot districts ) ( hereinafter collectively referred to as county districts ) are scientifically and reasonably divided with a long-term overall plan, and a division model, reasonably authorized, legally standardized and efficiently operated, of financial authorities and expenditure responsibilities under the leadership of the Municipal Party Committee and municipal government is formed, the provision of basic public services is implemented, the supply efficiency of basic public services is improved, and governments at all levels are promoted to perform their responsibilities.
(二) General requirements
1. Adhere to the socialist road with Chinese characteristics and the leadership of the Party. Through the reasonable division of tasks and responsibilities of cities and counties in the provision of basic public services, a scientific and reasonable division system of financial authorities and expenditure responsibilities with clear responsibilities will be formed, giving full play to the advantages of the socialist system with Chinese characteristics in safeguarding social fairness and justice and promoting common prosperity, ensuring the implementation of the Party's Line, principles and policies, and providing better guarantee for strengthening and improving the Party's leadership.
2. Adhere to the principle that financial authorities below the city-level units should be decided by the municipality. On the basis of strict implementation of the central and provincial decision-making and local implementation mechanisms, the city's decision-making power on the confirmation and division of financial authorities below the city level will be clarified. It is necessary to effectively implement the responsibility of the county government to fulfill its financial responsibilities within the scope authorized by the city, minimize the direct management of micro-affairs by the municipal government, give full play to the advantages of the county government in strengthening the management of regional affairs according to local conditions, and mobilize and protect the enthusiasm and initiative of local officers in starting businesses.
3. Adhere to perfect the socialist market economy system. It is necessary to correctly handle the relationship between the government and the market, the government and the society, and reasonably determine the scope and means for the government to provide basic public services, and transfer the affairs that should be undertaken by the market or society to the main body of the market or social forces. For the basic public services that should be provided by the government, the corresponding levels of government should be clearly responsible for financial authorities and expenditures, so as to promote the continuous improvement of the socialist market economic system and to give full play to the decisive role of the market in the allocation of resources.
4. Adhere to the legalized and standardized way. According to the formulation of laws and administrative regulations of the central and the local, provincial and municipal governments on the basic norms for the division of fiscal authorities and expenditure responsibilities, the relevant systems for the division of fiscal authorities and expenditure responsibilities at all levels below the city level shall be formulated in the form of local laws and government regulations, and the division of fiscal authorities and expenditure responsibilities between governments shall be gradually legalized and standardized, so that administrative powers shall operate within the framework of laws and systems and administration according to law shall be accelerated.
5. Adhere to active and steady development. It is necessary to closely track the progress of the reform of the division of central and provincial powers and expenditure responsibilities, actively and steadily push forward the reform of the division of municipal and county powers and expenditure responsibilities, and create basic conditions for the establishment of scientific and standardized inter-municipal relations. Efforts should be taken to deal with the relationship between reform and stable development, overall design and step-by-step implementation, current and long-term development, accurately grasp the timing, strength and rhythm of various reform measures, strengthen the coordination and cooperation between cities, counties and districts, as well as between various departments, and form a joint force to ensure the solid progress of reform so as to ensure actual results.
(三) Division principles
1. Reflect the benefits of basic public services. The scope of benefits covers the city's basic public services, while the county is responsible for the regional basic public services, while the city and county are jointly responsible for the cross-county basic public services.
2. Give consideration to government functions and administrative efficiency. Combing with the existing city and county government function allocation and organization settings in Dalian, it could give more and better play to the advantages of county government's strong organizational capacity, close to the grassroots level and convenient access to information, and give priority to basic public services that require a large amount of information, are complex in information and have difficulty in obtaining information as the financial powers under county level, improve administrative efficiency and reduce administrative costs. The city-wide basic public services that are easily accessible and screened should be regarded as the city's financial authority.
3. Realize the unification of authorities, responsibilities and interests. Under the unified leadership of the Municipal Party Committee and the municipal government, the implementation power of financial powers that are suitable to be assumed by the city should be gradually drawn up to strengthen the implementation capacity of the city's financial powers. The decision-making power of financial powers suitable for the county should be gradually decentralized to reduce the decision-making matters of municipal departments on behalf of the local authorities and ensure the effective management of regional affairs in the county. It is necessary to clarify the respective responsibilities of the cities and counties with common financial powers, and to make reasonable arrangements between the cities and counties in the strategic planning, policy decisions, implementation, supervision and evaluation and other aspects involved in the implementation of financial powers, so as to clarify the responsibilities and fiscal authorities and to cover the whole process.
4. Incentive the county and district governments to take the initiative. Through effective authorization, it is possible to reasonably determine the financial powers of counties and districts, keep the scope of benefits of basic public services consistent with the areas under the jurisdiction of the government, encourage the county and district governments to do their best to provide and protect basic public services within their jurisdiction, and prevent the occurrence of acts of omission of county and district governments or damage the interests of other areas or the overall interests due to the pursuit of local interests.
5. Adhere to the adaptation of expenditure responsibility and financial authorities. The government expenditure responsibility at all levels shall be determined according to the principle of " whoever has financial authorities bears the expenditure responsibility”. In principle, the city shall bear the responsibility for expenditures for the financial affairs that belong to the city and are organized and implemented by the city. In principle, the county shall bear the responsibility for expenditures for the financial affairs that belong to the county and are organized and implemented by the county. As for the joint financial powers of cities and counties, the responsibilities and ways of undertaking expenditures of cities and counties shall be determined according to the scope of benefits, degree of influence and differentiation of basic public services.