二． Main contents of reform
(一) Promote the division of financial powers between cities and counties.
1. Moderately strengthen the city's financial authority. It is important to adhere to the direction of inclusive, basic and equal basic public services, and strengthen the financial power of the city in the areas of social fairness and justice and the promotion of coordinated regional development. It should strengthen the city's financial power to fulfill its responsibilities, and the city's financial power shall be directly exercised by the city in principle. If the city's financial powers need to be entrusted to the county district, the relevant functional departments shall entrust the county district to exercise them after the approval of the Municipal Party Committee and the municipal government, and formulate corresponding local regulations and government regulations to clarify them. For the financial powers entrusted by the city to the counties and districts, the entrusted places shall exercise their powers in the name of the entrusted units, bear corresponding legal responsibilities, and accept the supervision of the entrusted units within the scope of the entrustment.
Basic public services such as the prevention and control of major intra-city infectious diseases the city's major thoroughfares, and the use and protection of the city's strategic natural resources should be gradually determined or designated as the financial power of the city.
2. Guarantee the county to perform financial affairs. It is necessary to strengthen the county-level government's public service, social management and other duties. The provision of more convenient and effective basic public services by counties and districts, which are directly oriented to the grassroots, have a wide range of areas and are closely related to local residents, is determined as the financial power of counties and districts, giving county and district-level governments full autonomy, ensuring the implementation of the financial power of counties and districts in accordance with the law, and better meeting the needs of local basic public services. The local financial authority is exercised by the local government. And the city puts forward normative requirements for the implementation of the financial authority of the county and district, and makes it clear in the form of local regulations and government regulations.
Municipal transportation, rural roads, urban and rural community affairs, municipal construction, energy conservation and environmental protection, commercial service industry, housing security and other basic public services that benefit from a strong regional scope, have complicated information and are closely related to local residents should be gradually determined as the financial powers of the county. At the same time, the county-level government should effectively assume the main responsibility of preventing and resolving government debt risks and maintain economic security and social stability.
3. Reduce and standardize the joint financial powers of cities and counties. According to the relevant requirements of the central and provincial reform work, the common financial powers of cities and counties are gradually reduced and standardized in view of the current situation that the common financial powers of cities and counties are too much, not standardized and not clear enough. According to the scope of benefits and the degree of influence of basic public services, the responsibilities assumed by governments at all levels will be broken down and refined according to the constituent elements of powers and implementation links, so as to avoid mutual prevarication due to unclear responsibilities.
Compulsory education, scientific and technological research and development, public culture, basic old-age insurance, basic medical care and public health, basic medical insurance for urban and rural residents, employment, food security, construction of major infrastructure projects across counties, and environmental protection and governance should be gradually determined as the common financial powers of cities and counties, and the responsibilities of the main bodies should be clearly defined.
4. Establish a dynamic adjustment mechanism for the division of financial powers. The division of financial powers should be adjusted dynamically according to changes in objective conditions. According to the progress of the central and provincial reforms, the basic public services newly added and not yet clearly divided should be transferred to market entities or social forces according to the progress of the reform of the socialist market economy system, the needs of economic and social development, and the financial growth of governments at all levels. The overall research on the basic public services to be provided by the municipal and sub-municipal governments should be divided into municipal financial powers, county-level financial powers, or municipal and county-level joint financial powers.
(二) Perfect the division of expenditure responsibilities in cities and counties.
1. The financial authorities of the city shall be borne by the city. The municipal financial authorities shall be arranged by the municipal finance, and the municipal functional departments and the directly affiliated institutions shall not require the county to arrange matching funds. If the city's financial authority is entrusted to the county district, the corresponding funds shall be arranged through the city's special transfer payment.
2. The financial authorities of counties and districts shall be borne by the counties and districts. The financial power of the counties and districts shall be arranged in principle by the counties and districts through their own financial resources. There is a gap in revenue and expenditure for county-level and district-level governments to fulfill their financial responsibilities and expenditure responsibilities. Apart from some capital expenditures being arranged by issuing government bonds in accordance with the law, they are mainly covered by general transfer payments given by higher-level governments. The counties and districts governments should bear the corresponding funds if they entrust municipal organizations to exercise their financial powers.
3. City, counties and districts share the same financial powers and responsibilities and divide expenditure responsibilities. According to the progress of the central and provincial reforms and the attributes of basic public services, the financial powers that embody national treatment and civil rights and involve the city's unified market and free flow of essential factors, such as basic old-age insurance, basic public health services, compulsory education, etc., can be shared by the city, counties and districts according to the unified standards developed by the state and the province and the proportion of the city's sub-city expenditures. For financial powers that benefit a wide range and have relatively complicated information, such as the construction of major infrastructure projects across counties and districts, environmental protection and governance, and public culture, the city, counties and districts shall bear the responsibility for expenditures in proportion to the extent of financial power spillover or by way of appropriate subsidies given by the city. The city, counties and districts have their own institutions to assume the corresponding responsibilities of financial powers, such as scientific and technological research and development, and they have their own corresponding expenditure responsibilities. The municipalities and counties have the financial responsibility for their respective responsibilities, such as scientific and technological research and development, and the municipalities, counties, and districts each bear corresponding expenditure responsibilities. The city shall assume the responsibility of supervising and managing, issuing plans, and setting standards. The counties and districts shall bear the financial authorities for specific implementation and other duties, and the city, counties and districts shall bear the corresponding expenditure responsibility respectively.
(三) Steadily push forward the division of financial powers and expenditure responsibilities below county level.
Each district, city and county government (pilot zone management committee) shall, with reference to the general requirements and basic principles of the present implementation opinions, formulate a reform plan for the division of financial powers and expenditure responsibilities below the county level according to local conditions and in combination with the requirements of the reform of the fiscal and taxation system and the reform process of the division of financial powers and expenditure responsibilities between the central and local, provincial and city, city and county districts, and steadily push forward the reform work. All districts, cities and counties (the pilot district management committee) should reasonably determine the expenditure responsibilities of the governments at all levels below the county level according to the division of financial powers, the financial system and the financial situation of the grassroots governments below the county level, so as to avoid transferring the excessive expenditure responsibilities to the grassroots governments.