三. Protection and supporting measures
(一) Strengthen coordination with relevant reforms.
The division of financial powers and expenditure responsibilities is closely linked and inseparable with various reforms such as education, social security and medical and health care. It is necessary to combine the reform of fiscal responsibility and expenditure responsibility division with the reform of related fields to create conditions for promoting fiscal responsibility and expenditure responsibility division through the reform of related fields, and to embody and enrich the reform of fiscal responsibility and expenditure responsibility division into the reform of various fields so as to form a situation of benign interaction and coordinated advancement.
(二) Clarify the handling of disputes over the division of intergovernmental financial powers.
Disputes over the division of financial powers between cities, counties and districts shall be decided by the city. The principles, procedures, scope and responsibilities for the establishment of the joint financial powers of the city and the county and the financial powers entrusted by the city to the county should be clarified so as to reduce disputes in the division.
(三) Perfect the income division and the transfer payment system between city, counties and districts
According to the formulation and timing of the overall plan for the division of income between the central government and the local government, efforts should be taken to further straighten out the financial distribution relationship between cities and counties, and form a financial system with matching financial resources and powers. It is necessary to further improve the city-to-city transfer payment system, clean up and integrate the city-to-city transfer payments that do not match the division of financial powers, and strengthen the financial resources of areas with weak financial resources. It is also necessary to strictly control the special transfer payments for guidance, relief and emergency, and to screen out the special transfer payments retained, which are included in the general transfer payments for the financial powers of counties and districts.
(四) Timely promote the adjustment of responsibilities of relevant departments.
The central and provincial requirements for the reform of the Party and state institutions should be strictly implemented. According to the principle of a centralized financial authority and a department-led responsibility, the responsibilities of departments should be reasonably divided, the division of responsibilities among departments should be straightened out, the unclear and overlapping division of financial authority among different departments should be properly solved, the relationship between the responsibilities of the vertical management organizations of municipal governments and the county and district governments should be properly handled, so as to provide guarantee for better performance of the government's public service functions.
(五) Urge the counties and districts to effectively fulfill their financial responsibilities.
With the promotion of the reform on the division of fiscal responsibility and expenditure responsibility, the fiscal responsibility of county districts will be gradually clarified. The county-level government must fulfill its financial responsibilities to ensure the effective provision of basic public services. The city should strengthen supervision and evaluation and performance evaluation under the framework of laws and regulations, and strengthen the responsibility of county-level and district-level governments to fulfill their financial responsibilities.
(六) Encourage counties and districts to effectively improve the level of financial management.
In order to give full play to the enthusiasm of the county-level government, counties and districts should be encouraged to strengthen the financial budget level in order to help counties and districts to improve their basic public service guarantee capability. Cities should further strengthen their financial management performance evaluation. The evaluation results should be linked to the city's financial subsidy and fund allocation policies to counties and districts. Cities should give incentive and reward policies to counties and districts that have performed well in the assessment in terms of ensuring the reduction of government debt balance, streamlining financial support personnel, increasing income and reducing expenditure.
四． Division of responsibilities and time schedule
(一) Division of responsibilities
The Municipal Finance Bureau, the Municipal Editorial Committee Office and other relevant departments are mainly responsible for organizing, coordinating, guiding and urging the reform of the division of financial powers and expenditure responsibilities between the municipal and counties, districts. Municipal functional departments should implement the main responsibilities of the departments. According to the implementation opinions and the formulation of specific implementation plans of the central and provincial counterpart superior departments, and on the basis of extensive consultation with relevant departments and counties and districts, the specific implementation plan for the reform of the basic public service areas involved in this department is studied and put forward, which will be implemented after being submitted to the Municipal Party Committee and the municipal government for approval according to the procedures.
In the process of reform, relevant departments should properly handle the functional adjustment and personnel and asset transfer brought about by the division of financial powers and expenditure responsibilities between cities and counties, and actively cooperate with and promote the formulation or revision of relevant local regulations and government regulations regarding the division of financial powers and expenditure responsibilities.
(二) Time schedule
1. In 2018, the relevant departments of the municipality shall, in accordance with the implementation opinions and the reform requirements of the central and provincial public financial powers and expenditure responsibility divisions in the field of foreign affairs and basic public services, study and formulate specific implementation plans for the reform of relevant basic public service areas below the city-level. At the same time, it is necessary to deploy and promote reforms in the division of financial powers and expenditure responsibilities in relevant areas of counties and districts.
2. In 2019, it will follow up and cooperate with the central government and the province in the reform of basic public services such as education, medical and health care, environmental protection and transportation in a timely manner based on reality and step by step. With reference to the reform process of the central government and the province, it will steadily push forward the reform of the division of financial powers and expenditure responsibilities of the city in the relevant fields of counties and districts.
3. In 2020, according to the progress of the central and provincial reforms, the city will basically complete reforms in major areas, forming a clear framework for the division of financial powers and expenditure responsibilities between the city, county and district. The results of the reform will be summarized in time to sort out the contents that need to be upgraded to laws and regulations. according to the formulation of relevant national and provincial laws and regulations, local laws and regulations will be studied and formulated to promote the formation of a scientific and reasonable legal system to ensure the division of financial powers and expenditure responsibilities. It will also urge counties and districts to complete reforms in major areas.
The reform of the division of financial powers and expenditure responsibilities is the core content of establishing scientific and standardized intergovernmental relations. It is a basic and systematic project to perfect the national governance structure and plays an important role in promoting the overall deepening of economic system reform. All regions and departments should fully understand the importance, urgency and arduousness of pushing forward this reform, unify their thoughts and actions into the decision-making and deployment of the Party Central Committee, the State Council, the Provincial Party Committee, the provincial government, and the municipal government. With a high sense of responsibility, sense of mission and spirit of reform and innovation, they should carefully arrange the deployment, earnestly perform their duties, closely coordinate and cooperate with each other, actively and steadily push forward the reform of the division of financial powers and expenditure responsibilities between cities and counties, and provide strong guarantee for the establishment and perfection of the modern financial system, the modernization of the state governance system and capability, and the implementation of the " four comprehensive" strategic layout.
Dalian Municipal People's Government
July 20, 2018