the national financial work conference, is the main task of the new era to xi jinping, the thought of socialism with chinese characteristics as a guide, fully implement the party's in the 19th and the 19th session of 2, 3, 4, fifth plenary session of the spirit, earnestly implement the central economic work conference, deployment, and communicate study and implement the state council leading comrades instructions request, summarize 2020 fiscal work, study the deployment of 2021 financial work.
the year 2020 will be an extraordinary year in the history of new china. in the face of the severe and complex international situation and the arduous tasks of domestic reform, development and stability, general secretary xi jinping, with great foresight and foresight, assumed the overall situation, and led the whole party and the people of all ethnic groups in china to fight against the covid-19 epidemic with all their strength and great strategic achievements were made. we effectively withstood unprecedented downward pressure on the economy and promoted high-quality economic development. we will overcome unprecedented challenges in reform and opening up and further modernize china's governance system and capacity. we will resolutely defend the fundamental interests of our country and nation in the face of unprecedented severity and complexity in the china-us struggle. we will advance the party's self-revolution and take the party's full and strict self-governance to a new height. we owe these achievements to the guidance and direction of general secretary xi jinping and the cpc central committee, and to the scientific guidance and strong inspiration of xi jinping thought on socialism with chinese characteristics for a new era. practice proved again, xi jinping, the general secretary in every key nodes make wise decisions, this is our cornerstone of success step by step, the more complicated situation, the more difficult task, the more we should firmly uphold the core of xi jinping, general secretary of the cpc central committee, the core of the party firmly maintain the authority and centralized and unified leadership.
of the cpc central committee in governing, take charge of finance, the ministry of finance to do specific service security work, must raise the political stance, strengthen the consciousness of "four", firm "four confidence", "two maintenance", concurrently, some of the consciously put the financial work on runoff to build a well-off society in an all-round way, in the all-round construction of socialism modernization country planning, deployment, propulsion, better play to the basis and important pillar role of financial governance in the country, service of the party and the nation's overall development.
1. we resolutely implemented general secretary xi jinping's important instructions and instructions as well as the decisions and arrangements of the cpc central committee and the state council, and achieved notable results in our fiscal work in 2020
the fiscal work in 2020 will face more difficulties and greater challenges than in many years. during the outbreak of the epidemic, the national fiscal revenue fell sharply, the imbalance between revenue and expenditure was extremely serious, and the local fiscal operation was particularly difficult. grim situation in front, general secretary of cpc leading group, in accordance with the jinping important instructions instructions spirit and the cpc central committee and the state council decision deployment, grasped the nettle, bear as a, as a whole the epidemic prevention and control and economic and social development, and resolutely implement the proactive fiscal policy to be more positive for "requirement, set out to expand fiscal deficits, special treasury bonds issued against epidemic diseases, add a package of policy measures, such as special bonds of local government not only provided strong support to combat the disease, and to restore the economy to win the initiative. war before the final exam, the central government and local fiscal solidarity, unity is strength, overcome great difficulty challenges, around "six stability", "six protect" done a lot of painstaking work, run fiscal quarter by quarter, the overall budget is good, the successful completion of the task, vigorously promote economic recovery and social stability, to the party and the people to hand over a satisfied answer. after this battle, the majority of financial party members and cadres have become more firm in their "four consciousness", "four confidence" and "two protections". over the past year, we have mainly done the following work.
1) put life first and fully support the fight against the covid-19 epidemic. in the face of the raging epidemic, the financial system across the country acted on the orders and took epidemic prevention and control as the most important and urgent task. "two guarantees" were clearly put forward at the first time. in line with the principle of handling special and urgent cases, priority should be given to funding for epidemic prevention and control, and the allocation and use of funds should be accelerated to ensure that people are not deterred from seeking medical treatment because of concerns about the cost, and that local governments are not hampered by funding for medical treatment and epidemic prevention and control. by the end of november 2020, the government at all levels had spent more than 400 billion yuan on epidemic prevention and control, providing solid support for relevant work. we will strengthen fiscal and tax policies to ensure response to the epidemic. a series of well-targeted fiscal and tax policies have been introduced to reduce the burden of medical treatment for patients, improve the benefits of personnel in the prevention and treatment of the epidemic, ensure the supply of medical materials for prevention and control, and strengthen research and development, especially of drugs and vaccines. we will vigorously support the development of the system for prevention, control, and treatment of major epidemics and the system for providing emergency supplies, and improve the capacity of public health and medical infrastructure. strengthening international cooperation in fighting the epidemic. at the same time, strengthen policy interpretation and publicity efforts. we organized a series of press conferences, prepared and released questions and answers on policies and measures to support the prevention and control of the epidemic, questions and answers on fiscal policies and measures to ensure the six guarantees, and reports on the implementation of china's fiscal policies, so as to enhance the confidence of all sectors of society.
2) we increased policy hedging to promote economic stability and recovery. we will strengthen analysis of economic and fiscal operations and macro policy planning, explore new ways of macro regulation in the face of sudden shocks, and effectively respond to the impact of the epidemic. we will introduce timely and large-scale policies to help enterprises, and take reasonable and appropriate measures to offset the impact of the epidemic. we will raise the deficit to gdp ratio to over 3.6%, issue 1 trillion yuan of special anti-epidemic treasury bonds, increase local government bonds by 1.6 trillion yuan, and actively expand effective investment. we will strengthen phased policies to reduce taxes and fees, with the focus on reducing the tax burden on micro, small and medium-sized enterprises, self-employed businesses, and businesses in difficult industries. this is expected to increase or reduce the tax burden by more than 2.5 trillion yuan for the year. hunan and jiangsu have strengthened policy publicity and guidance, evaluated the effects, and implemented detailed tax and fee reduction policies, which have achieved good results. we will create a mechanism for direct government funds to greatly improve the efficiency of our policies. through reform, a direct mechanism has been established to ensure that all funds are directly involved in the project. a monitoring system has been set up to facilitate the rapid and accurate delivery of funds to the end of the project. provincial governments have acted as both "gods of wealth" and "hands-off managers", providing strong support to ensure employment, people's livelihood and market entities at the grass-roots level. thanks to the joint efforts of local governments and departments, 90 percent of the central government's direct funds were transferred to the city and county level in just 20 days, while the provincial level took only one week on average, an unprecedented speed. guangdong, xinjiang, hubei, sichuan and other provinces have innovated working mechanisms and explored effective practices to ensure that direct funds are delivered safely, accurately and efficiently.
3) we focused our efforts precisely and made decisive achievements in the three critical battles. we will strengthen support for the building of a moderately prosperous society in all respects in the last mile. we will support winning the crucial battle against poverty as scheduled. we will focus on the remaining poverty-stricken counties and their population, and take precise measures to help them. in 2020, despite the significant gap between revenues and expenditures, the funds for poverty alleviation will continue to increase substantially, and will be skewed toward areas severely affected by the epidemic and those designated for war supervision. we will increase support for poverty alleviation in industries and through employment, and focus on solving major problems such as "brackish water" and "security". shandong, yunnan and other provinces have done a solid job in integrating funds related to agriculture and agriculture. we will promote significant improvement in the ecological environment. we will support the success of major landmark campaigns against pollution. we will carry out trials to protect and restore the ecosystems of mountains, rivers, forests, farmland, lakes and grasslands. we will guide the whole yellow river basin to carry out trials of horizontal ecological compensation mechanisms. we will promote the registration and listing of the national green development fund. fujian and jiangxi promoted the development of national pilot zones for ecological progress. positive results have been achieved in preventing and defusing risks. hidden debt risks were further eased. 200 billion yuan will be allocated from the special debt line to support local governments in defusing risks of small and medium-sized banks.
4) we will give high priority to ensuring that people's livelihoods are met, and give high priority to maintaining employment and ensuring people's wellbeing. in view of the impact of the epidemic on employment and low-income groups, we will step up efforts to ensure basic people's livelihood, and resolutely uphold the basic line of "six guarantees". we will focus on supporting stable enterprises and ensuring employment. we will implement policies such as reducing or reducing value-added tax for small-scale taxpayers and temporarily reducing or reducing social insurance premiums, increase the refund of unemployment insurance benefits for stable employment, and ensure that market entities maintain stability and create more jobs. at the same time, we will expand the channels for guaranteeing employment funds and improve the policy system for supporting employment and entrepreneurship. more than 11 million new urban jobs are expected to be created this year. henan, guangxi, guizhou and other provinces introduced new policies and measures, each with its own characteristics, to effectively stabilize employment. we will do a solid job in ensuring the safety, security, and public security at the community level. we will increase transfer payments from the central government to local governments to the maximum extent possible, increase the proportion of local government funds retained for a certain period of time, strengthen the allocation of funds in the treasury, guard against payment risks, and better guarantee the "three guarantees" at the community level. we will steadily improve basic living standards. we will unify the national benchmark quota for public spending on compulsory education per student. we will increase central regulation of basic old-age insurance funds for enterprise employees and further increase pensions for retirees. we will expand the scope of subsistence allowances and temporary assistance, and improve the long-term mechanism for overseeing government subsidies that benefit the people and farmers. about 1.68 trillion yuan of state capital was transferred to social security funds from 93 central government enterprises and financial institutions. we supported the renovation of 39,000 old urban residential areas. gansu and ningxia provinces have done a solid job in ensuring people's livelihood, including education and elderly care.
5) we will strengthen innovation-led efforts to strengthen the foundation for developing the real economy. we will deepen supply-side structural reform and make the real economy more innovative and competitive. we will vigorously support scientific and technological innovation. the provinces of zhejiang, anhui and shenzhen strengthened policy and funding support to improve their capacity for scientific and technological innovation. we will accelerate the transformation and upgrading of the manufacturing sector. we will extend subsidies for the purchase of new-energy vehicles. tianjin, dalian, qingdao and other cities will develop strategic emerging industries and speed up the replacement of old growth drivers with new ones. we will support the rescue and development of small and micro businesses. we will implement the tax reduction policy for small and micro businesses. we will increase discount interest support for guaranteed loans for start-ups. we will guide government financing guarantee institutions to support agriculture on a smaller scale and lower their guarantee rates. shanghai and ningbo have supported the development of inclusive finance to ease financing difficulties for small and micro businesses. we will strengthen food and energy security. we supported the construction of 80 million hectares of high-grade farmland, and implemented conservation farming on 40 million hectares of black land in northeast china. we will increase incentives for major grain-producing counties. we will encourage the exploitation and utilization of unconventional natural gas, and improve subsidies for renewable energy generation. heilongjiang, jilin, liaoning, inner mongolia and other provinces have fought to protect their black land and contributed to ensuring national food security.
6) deepen reform and opening up and improve fiscal governance. on the one hand, we should focus on fiscal and tax reform and financial management, on the other hand, we should focus on international financial cooperation, and make efforts both at home and abroad to form a joint force in serving the financial center. steady progress was made in the reform of the fiscal and tax systems. the revised regulations on the implementation of the budget law were promulgated and implemented, and the deed tax law and the tax law on urban maintenance and construction were smoothly introduced. the reform plans for the division of fiscal powers and spending responsibilities between the central and local governments in areas such as the ecological environment, emergency rescue, natural resources, and public culture were issued and implemented. international financial and economic cooperation has continued to deepen. we worked for the conclusion and steady implementation of the china-us economic and trade agreement and the signing of the regional comprehensive economic partnership. we will complete the establishment of the multilateral development financing cooperation center and support the expansion of the aiib to 103 members. we successfully held the fifth "1 6" roundtable dialogue. the foundation for fiscal management was further strengthened. we formulated and introduced unified national business norms and technical standards for integrated budget management, and initially established a management mechanism of "system plus technology" under the conditions of modern information technology. we will further improve the system for government procurement of services. we will standardize and promote ppp work. we will thoroughly carry out the special work of improving the audit quality of accounting firms. we will strengthen oversight over accounting and auditing and crack down on financial fraud. we will strengthen the training of accounting personnel and the evaluation of their qualifications, strengthen the management of certified public accountants and the asset appraisal industry, and support the development of the national accounting institute, financial research institutes, and financial think tanks. hainan, shaanxi and other provinces carried out integrated budget management at high standards. beijing, hebei, xizang and xiamen made solid progress in performance-based management and zero-based budgeting. shanxi, jiangsu, chongqing and other provinces strictly controlled spending and made great efforts to adjust the structure of government expenditures. the xinjiang production and construction corps has continuously strengthened its financial system. supervision bureau transformation achieved practical results. all regulatory bureaus have been fully integrated into their main businesses, and have continued to improve their capacity to perform their duties. they have paid close attention to the supervision of direct funds and poverty alleviation funds, the verification of local government debts, and the budget review of local central units. they have found and solved a number of problems, and achieved remarkable results.
7) we strengthened our political responsibility and deepened our efforts to comprehensively govern the party with strict discipline. we will strengthen the awareness of political organs and strive to build model organs that can assure the party central committee and satisfy the people. actively cooperate with the central committee's inspections. we will ensure that the party is fully accountable for managing its own affairs. we drew up a list of responsibilities for the leading party groups, party committees, and party branches of the ministries and commissions to comprehensively govern the party with strict party discipline, carried out special inspections of the building of the political bodies of the ministries, departments, and bureaus, and gave full play to the role of financial and economic news and publications as a propaganda and ideological front. work style and discipline were further improved. we will support discipline inspection and supervision institutions in performing their duties, give full play to the roles of discipline inspection commissions and full-time and part-time officials, and select and strengthen leaders and secretaries of discipline inspection commissions in regulatory bureauand ministerial-level public institutions. resolutely guard fine text reduction will be hard, standardized supervision and inspection as a whole. the political functions of community-level party organizations continued to improve. we will intensify awareness education in political organs, tackle the problem of "black in the dark", and comprehensively promote the standardization of party branches. we will support and ensure that retired officials play their roles and contribute surplus energy. steady progress was made in building the ranks of cadres. the degree of satisfaction with job selection and appointment has significantly improved. we will organize and carry out inspections on political quality and improve the working mechanism for selecting and appointing cadres. we will accelerate the construction of personnel in the financial system, strengthen the education and training of cadres, and set up the first four expert workshops. we adjusted and improved the functions of government departments and bureaus and the layout of public institutions, and improved the functional system of public institutions.
over the past year, we have achieved remarkable results in our fiscal work, but these achievements have not been easy. in the face of severe pressure to balance fiscal revenues and expenditures, all localities have overcome difficulties and acted proactively to ensure overall economic and social stability in their regions. some provinces and municipalities have made important contributions to the smooth operation of national finances. in the course of implementing the proactive fiscal policy, local governments have focused on the most prominent problems at present, responded to difficult problems through reform, introduced a number of concrete measures, and created many good practices and experience. at this meeting, the work of local finance departments (bureaus) was summarized, and some local governments also made exchange speeches at the conference. it is hoped that local governments can learn from each other, draw on each other's strengths and work together to do better fiscal work.
the year 2020 is the final year of the 13th five-year plan. over the past five years, we have traved an extraordinary course of struggle, and we have made major new achievements in fiscal reform and development. first, our fiscal strength will be further strengthened to provide a solid material foundation for sustained and sound economic and social development. thanks to large-scale tax and fee cuts, china's total revenue reached 88.6 trillion yuan in the past five years, an increase of 38% over the previous five-year period. this growth is based on a high base. second, government spending was maintained at a high level to effectively meet the needs of the party and the country for developing their cause. we continued to increase sources and reduce expenditures, put existing resources to good use, and made good use of additional resources. total expenditures over the five-year period reached 109.8 trillion yuan, an increase of 56% over the previous five-year period, and expenditures in key areas were effectively guaranteed. 3) unprecedented cuts in taxes and fees have effectively boosted the development of market entities and the real economy. we continued to calculate political accounts and long-term accounts, and continued to implement policies to cut taxes and fees on a large scale. during the 13th five-year plan period, the total amount reached about 7.6 trillion yuan, which played an important role in reducing the burden on businesses, stimulating innovation, boosting consumer spending, and creating more jobs. fourth, spending on improving people's wellbeing has only increased, and the fruits of reform and development have been more fairly shared by the people. no matter how difficult our fiscal situation is, we will resolutely ensure spending to improve people's livelihood. over the past five years, the central government's special funds for poverty alleviation have increased by an average annual rate of 25.9 percent. government spending on education should not be lower than 4% of gdp each year. basic old-age pension, basic medical care, and urban and rural subsistence allowances have been improved year by year. the size of the national social security fund has been steadily expanded. fifth, we continued to improve the quality and performance of economic development with strong support from major national strategies. we will vigorously support the development of the xiongan new area and hainan's efforts to comprehensively deepen reform and opening up, among other major national regional strategies. we implemented the strategy of innovation-driven development, and government spending on science and technology increased at an average annual rate of 10.9% nationwide. with the implementation of the rural revitalization strategy, great changes have taken place in the lives of rural residents and in rural areas. 6) we deepened reform of the fiscal and taxation systems and basically established the framework for a modern fiscal system. budget management was made more scientific and standardized, and performance-based management reform was implemented across the board. significant progress was made in the reform of value-added tax and personal income tax. reform plans for the division of fiscal powers and spending responsibilities between the central and local governments were successively introduced. clarifying the responsibilities of state-owned financial capital investors. the system for managing state assets has been improved. seventh, we will increase our participation in global economic governance and further enhance the voice and influence of international finance and economics. the overall tariff level will be lowered from 9.8 percent to 7.5 percent. we supported the smooth preparation and operation of the asian infrastructure investment bank (aiib) and the new development bank (ndb), and boosted china's global ranking of business environment by a large margin. we effectively managed multilateral and bilateral financial relations, and put in place a system of all-round, multi-field financial cooperation with other countries.
over the past five years, in the course of securing a decisive victory in building a moderately prosperous society in all respects and combating poverty, we have kept pace with the times, adhered to integrity and innovation, further improved the philosophy, thinking and methods of fiscal work, and deepened our understanding of the regularity of fiscal work. first, we will pay more attention to the use of government to obtain financial benefits. we will focus our fiscal work in the right direction and ensure that the "responsible land" assigned by the cpc central committee is well planted and managed. we conscientiously implemented the principles, policies, decisions and arrangements of the party central committee regarding financial and economic work, made systematic plans and put forward budgetary proposals, optimized the supply of fiscal policies, and strengthened budgetary management, thus providing a strong guarantee for the development of the cause of the party and the country. second, we will pay more attention to invigorating the market, improve fiscal macro-control, and strengthen cross-cycle design and counter-cyclical regulation. we will not resort to indiscriminately strong stimulus, flexibly adjust the deficit-to-gdp ratio and debt in light of changing circumstances, integrate fiscal and tax policy tools, actively guide and improve market expectations, effectively support market entities, and promote high-quality development. third, we will pay more attention to precision and effectiveness, improve fiscal and tax policies, and focus on areas of weakness. in order to address the problems of unbalanced and inadequate development, especially the areas of weakness in completing the building of a moderately prosperous society in all respects, we have defined the main focus of our efforts and concentrated policy and funding to ensure this. fourth, we will pay more attention to saving money and improving people's well-being, adjust and optimize the structure of expenditures, and spend money where it is most useful. we will tighten our belts, cut regular expenditures, and resolutely oppose extravagance, waste, and extravagance. we will optimize the structure and way in which funds are used to further highlight key areas of support. fifth, we will pay more attention to tapping our potential inwards, improve the efficiency of fiscal governance, and coordinate fiscal and tax reform and fiscal management. we will quickly and steadily deepen reform of the fiscal and taxation systems, strengthen basic work such as budget implementation, management, oversight, performance evaluation, review, and it application, and constantly improve the scientific, standardized, and law-based performance of our fiscal work. sixth, attach greater importance to balancing internal and external affairs, deepen international financial exchanges and cooperation, and promote higher-level opening-up. we will strengthen our thinking and global perspective as a major country, deepen exchanges and cooperation with major economies and international economic organizations, and work hard to create a favorable external environment.
these achievements are the result of the overall direction and direction of the cpc central committee with comrade xi jinping at its core, the strong support and concerted efforts of party committees, governments and relevant departments at all levels, and the hard work of cadres and employees in the financial system.
2. we will thoroughly study and implement the guiding principles of the fifth plenary session of the 19th cpc central committee and better fulfill the duties and missions of public finance in the new journey to fully build a modern socialist country
the fifth plenary session of the party's 19th overall global strategy of the great rejuvenation of the chinese nation and the world from the big change in one hundred, standing in the "two" one hundred goal of history on the intersection, outline a development blueprint, the path of planning practice, and make a strategic plan, centralized answered to realize what kind of development under the new situation, how to realize the development of the major issues. in the important speech delivered by general secretary xi jinping and the decisions and arrangements made at the plenary session, many aspects are related to the public finance, which has set new and higher requirements for making good use of the role of public finance as the foundation and an important pillar of national governance. to study and implement the spirit of the plenary session, the key lies in a comprehensive, accurate and profound understanding of the core meaning of the "three innovations". to grasp the new stage of development in a scientific way, this stage is the stage of building a modern socialist country in an all-round way and marching towards the second centenary goal. this is the historical position that we must make clear when we do our fiscal work well. we need to fully implement the new vision of development, which is innovative, coordinated, green, open and inclusive. this is an important principle we must adhere to when we do our fiscal work well. to speed up the construction of a new pattern of development, this pattern is dominated by the domestic cycle, and the domestic and international cycles reinforce each other. this is the goal that must be anchored to do fiscal work well. as long as we closely follow the guiding principles of the plenary session in planning and implementing fiscal work and balance development and security, we will be able to open up new prospects for fiscal reform and development.
now, the goals and tasks of the 13th five-year plan are about to be completed, and a new chapter of the 14th five-year plan is to be started. new journey in open all-round construction of socialism modernization country, the financial department should conscientiously to undertake the historical mission of the party and the people gave, takes office responsible earnestly, active bear as, adhere to the system concept, strengthen the strategic layout, overall planning, proactive thinking, integrity, have for all-round construction of socialism modernization country, a good step to make positive contribution.
1) uphold and strengthen the party's overall leadership, and earnestly implement the "two safeguards" in all aspects of the whole process of fiscal work. as general secretary xi jinping has pointed out, the party commands the overall situation and coordinates all parties concerned. economic work is the central work, and the party's leadership must be fully reflected in this work. if we focus on the central work, we will be able to carry out our other work in a better way. financial work has a distinct political nature, so financial departments must take a clear stand on politics and integrate their thoughts and actions into the scientific judgment, decision-making and deployment of general secretary xi jinping and the cpc central committee. we will work hard to understand, understand and implement xi jinping thought on socialism with chinese characteristics for a new era, and turn the party's innovative theories into a practical force for advancing fiscal work. we will earnestly fulfill the functions and responsibilities assigned to our financial departments by the cpc central committee. we will ensure that they are fully responsible for their work, and work creatively to ensure that the decisions and arrangements made by the cpc central committee are implemented in the financial system with solid actions and a practical style of work.
2) adhere to the new development philosophy and give full play to the guiding and leading role of public finance in building a new pattern of development. general secretary xi jinping has pointed out that building a new pattern of development is an inevitable choice to meet the requirements of the new stage of china's development and create new advantages in international cooperation and competition. it is a systemic and deep-seated change that has an overall bearing on the whole. in the national economic circulation system, production, distribution, circulation, consumption and other links are related to finance. financial departments should adopt precise policies and focus on resource allocation and policy supply to foster a new pattern of development. we need to stay committed to the new vision of innovative, coordinated, green, open and shared development. we need to understand each other's implications and work as an organic whole so that all aspects of development reinforce each other, and strive to achieve development that is of higher quality, more efficient, fairer, more sustainable and safer. to grasp the work focus, closely around the full domestic demand to speed up cultivating system, accelerate the free-standing self-improvement, promote upgrading of the industrial chain of the supply chain, speed up the modernization of agriculture and rural areas, improve people's quality of life, firmly hold safety development bottom line, improve the fiscal and taxation policy formulation and execution mechanism, attaches great importance to the management of expectations and market behavior guide, raise the scientific nature of the financial macro-control, promote the economic aggregate balance, structural optimization, internal and external equilibrium. we will make scientific plans for relevant fiscal and tax policies and measures. we need to make greater coordination between domestic and international efforts, deepen international financial and economic cooperation, and ensure that domestic and international cycles reinforce and complement each other.
3) we will strengthen coordination of fiscal resources and concentrate financial resources on accomplishing major projects. general secretary xi jinping has pointed out that the greatest strength of our socialist system is its ability to concentrate resources to accomplish big things. strengthening coordination of fiscal resources is not only a necessary requirement for making good use of precious fiscal resources, but also an important manifestation of the need to concentrate resources to accomplish major fiscal tasks. the major issues of concern, strategies, arrangements and tasks assigned by the cpc central committee must be fully ensured and fully implemented. we will improve the integrity of the allocation of fiscal resources, strengthen comprehensive management of public resources, and incorporate all types of government revenue into the budget in accordance with regulations, so as to integrate policies and coordinate funding. we will make more efficient allocation of government resources over time, plan policies and budget plans over a longer period of time and in a broader scope, strengthen management of medium-term fiscal planning, improve the mechanism for balancing budgets over multiple years, and make up for problems when there is more to come and make up for problems when there is less to come. we will strengthen technical support, accelerate it application in public finance, and promote information integration and sharing among departments and fields to better meet the needs of coordinating public finance resources.
4) put people first and work harder to ensure and improve people's wellbeing. general secretary xi jinping has stressed that leading officials at all levels should always bear in mind the purpose of serving the people wholeheartedly, always keep the people's well-being and safety in mind, always bear in mind the difficulties and demands of the people, and strive to do a good job in all aspects of the people's livelihood. public finance is derived from and used by the people. we need to better perform our function of adjusting distribution, coordinate policies related to the third distribution, strive to basically keep personal income growth in step with economic growth, and steadily promote common prosperity. we will do as much as we can, ensure that spending on people's wellbeing is in harmony with economic development and in keeping with financial strength, and make policies for people's wellbeing more sustainable. on the basis of the national list of basic public services, we will explore ways to establish a management system for the list of expenditures on people's wellbeing in light of actual conditions. we will make innovations in the way public services are provided, encourage non-government forces to increase the supply of non-basic public services, and meet the multi-tiered and diversified needs of the people.
5) persevering arduous efforts, practicing thrift, and making it a long-term policy for party and government bodies to tighten their belts. general secretary xi jinping has pointed out that hard work and frugality are not only important guarantees for us to go all the way and grow stronger, but also important guarantees for us to carry on our past achievements and forge ahead to create more brilliant achievements. china is still in the primary stage of socialism and will remain so for a long time to come. to achieve modernization requires protracted and arduous efforts. financial departments must resolutely implement general secretary xi jinping's important instructions that "party and government organs must tighten their belts", and always firmly foster the idea of hard work, diligence and frugality. we must make budget management an important tool in tightening our belts, and make budgetary decisions in a scientific way. we must cut where necessary and cut where necessary. we must tighten constraints in the implementation of budgets and promptly rectify deviations. it is not the sole responsibility of the financial departments to tighten their belts. we will ensure that budgetary units are given the primary responsibility, and encourage government departments to practice strict economy in budgeting, implementation, government procurement, and asset allocation and use. we will highlight the establishment of rules and regulations, strengthen oversight over accounting, and promote the establishment of a long-term mechanism for party and government bodies to tighten their belts.
6) adhering to the spirit of reform and the rule of law, and making public finance better support the modernization of china's governance system and capacity. general secretary xi jinping has pointed out that reform and the rule of law are like the two wings of a bird or the two wheels of a vehicle. we should promote reform under the rule of law and improve the rule of law in the course of reform. financial departments should give priority to fiscal and tax reform and fiscal rule of law, adhere to the two-wheel drive, deepen integration, and effectively translate institutional advantages into governance effectiveness. we will focus on the new task of establishing a modern fiscal and taxation system, further raise awareness of and promote the political position of deepening reform, and resolutely prevent the strategic plans for reform of the cpc central committee from being taken as general policies or routine work. where there are serious problems and contradictions, we will give priority to advancing reform. we will speed up the establishment of a modern financial legal system, perform fiscal functions in accordance with the law, standardize administrative decision-making procedures, strengthen constraints on and oversight over core fiscal powers, and strive to improve the legal literacy of fiscal officials. we will do a good job in top-level design and encourage innovation at the grassroots level, so as to maximize the enthusiasm, initiative and creativity of all sectors.
7) we will continue to balance development and security, and be highly vigilant against major risks involving the fiscal sector. general secretary xi jinping has pointed out that balancing development and security, enhancing the awareness of potential dangers, and being mindful of dangers in times of peace is a major principle of the party's governance. at present and for some time to come, various foreseeable and unforeseeable risk factors are on the rise. it is more urgent and important than ever to strengthen the concept of security development and balance development and security. finance is the foundation and guarantee for development and security. we must firmly foster an overall approach to national security and support the building of a grand security architecture. first of all, we need to ensure financial security for ourselves, strike a balance between promoting development and preventing risks, make proper arrangements for deficit, debt and expenditure policies, and effectively defuse the hidden debt risks of local governments to ensure their sustainability. we will work hard to safeguard china's economic security. we will increase fiscal and tax policy support to address weak links and weak links that affect economic security, and ensure that key industries, science and technology, and other key sectors are secure and controllable. at the same time, we should pay close attention to other major risks concerning the overall situation, put forward opinions and suggestions in a timely manner, and prevent them from being transferred to the public finance and the risk of risk disposal. once there is a major risk, we should make decisive decisions and act decisively, and we should not be indecisive or delay the battle.
3. we will do a solid job in fiscal reform and development in 2021 and accelerate the building of a new pattern of development
the year 2021 is of special importance in the process of china's modernization drive. at the beginning of the 14th five-year plan period, a new journey of building a modern socialist country in an all-round way begins. it is of great significance to do a good job in financial and economic work. at the central economic work conference held not long ago, general secretary xi jinping delivered an important speech, summarizing the economic work in 2020, analyzing the current economic situation and making plans for the economic work in 2021. in his speech, premier li keqiang made specific plans for the economic work in 2021 and made a concluding speech. we must earnestly unify our thinking and understanding into the judgment, decision-making and deployment of the cpc central committee on the situation, and carry it out to the letter.
1. general requirements and preliminary arrangements for fiscal work in 2021.
do a good job in fiscal 2021, new era to xi jinping, the thought of socialism with chinese characteristics as a guide, fully implement the party's in the 19th and the 19th session of 2, 3, 4, and fifth plenary session of the central economic work conference spirit, always adhere to seek improvement in stability work tone, based on the new stage of development, carry out new development concept, build a new development pattern, with the development of high quality as the theme, to deepen the reform of the supply side structural as the main line, to reform and innovation as fundamental dynamics, the good life is to meet people's increasing need for fundamental purpose, adhere to the concept of system, consolidate the expanding epidemic prevention and control and economic and social development achievements, we will do a better job of balancing development and security, do a solid job in ensuring the stability of the six areas, fully implement the tasks of ensuring the six areas, implement macro policies in a scientific and precise manner, strive to keep the economy performing within an appropriate range, adhere to the strategy of expanding domestic demand, strengthen the strategic support of science and technology, and open wider to the outside world at a high level. proactive fiscal policy should be more quality, efficient and sustainable. we will strengthen coordination of fiscal resources, maintain appropriate intensity of expenditures, intensify efforts to optimize the structure of expenditures, and increase financial security for major strategic tasks of the state. we will work hard, be frugal, and make careful calculations, and fully implement the requirement for party and government bodies to tighten their belts. we will speed up the establishment of a modern fiscal and taxation system and strengthen budgetary constraints and performance-based management. we will strengthen management of local government debt, effectively defuse the risks of hidden local government debt, ensure a good start to the 14th five-year plan, and celebrate the 100th anniversary of the founding of the communist party of china with outstanding results.
the proactive fiscal policy for 2021 will be "more sustainable", focusing mainly on the scale of spending and policy intensity, and taking into account the need to maintain steady growth and guard against risks. the government's overall leverage ratio will be kept basically stable, leaving policy space for coping with new risks and challenges in the future. we will set an appropriate deficit-to-gdp ratio and the amount of special bonds issued by local governments, and maintain appropriate spending intensity. at the same time, we will strengthen overall planning of budgets, put existing funds to good use, maintain appropriate intensity of expenditures, increase financial support for major strategic tasks of the state, and support local governments in their efforts to ensure the stability of the six areas and ensure the protection of the six areas.
the proactive fiscal policy "improving the quality and efficiency" in 2021 mainly focuses on optimizing the structure and strengthening management, further improving the policy implementation mechanism, focusing on the timely, precise and effective efforts, and effectively improving the policy effectiveness and fund efficiency. on the one hand, we will establish and implement a regular direct mechanism for government funds to improve the efficiency of government spending. the practice in 2020 has proved that the direct mechanism greatly enriches the policy toolbox of "precision drip irrigation", promotes the close combination of macro policies and micro needs, significantly reduces transaction costs and institutional costs, and ensures that fiscal funds are used in areas urgently needed at the grass-roots level as well as areas benefiting enterprises and people. in 2021, we will continue to follow this effective approach, study and solve problems existing in its implementation by 2020, and put in place regular and institutionalized arrangements to ensure that funds are managed strictly, spent effectively, and used correctly, so as to make better use of the proactive fiscal policy. on the other hand, we implemented the requirement that party and government bodies tighten their belts and further adjusted and optimized the structure of expenditures. in budgeting and implementing budgets, party and government bodies were encouraged to tighten their belts. we will make greater efforts to improve the structure of expenditures, strictly tighten budgetary expenditure thresholds, fully tap the potential for spending savings, and increase support for key areas and rigid expenditures. expenditure on non-rigid and non-key projects and public expenditures will be significantly reduced, and some key projects and policy-related subsidies will be cut strictly and strictly according to the principle of reducing only when possible. local governments also need to further cut general expenditures to free up more valuable fiscal resources for improving basic living standards and supporting the development of market entities. at the same time, we need to give greater emphasis to performance-based budgeting, move faster to put in place a performance-based budgeting management system that covers all sectors of the budget, and ensure that all spending is spent on results and ineffective spending is held accountable.
local governments should earnestly implement the requirements for a proactive fiscal policy that makes it more quality, efficient and sustainable, and do a solid job in managing their budgets for 2021. on the one hand, we will strengthen overall planning and balance of budgets for 2020 and 2021. local governments should step up overall planning of their budgets, strive to achieve balance over the next several years, and refrain from making sudden changes in policies. we will strictly control spending in 2020, resolutely prevent sudden spending at the end of the year, and try to save some funds to balance the 2021 budget. we will make good use of the funds from the special treasury bonds for fighting the epidemic, and carry forward the remaining funds to 2021 in accordance with regulations to meet the expenditure needs for fighting the epidemic and other purposes. on the other hand, we will effectively improve the quality of government revenue. when government revenue resumes growth in 2021, local governments should seize the favorable opportunity to improve the quality of government revenue. we will finish the implementation of 2020 revenue, organize revenue in strict accordance with the law and regulations, and consolidate the 2020 revenue base. we will scientifically determine the annual revenue budget for 2021 in line with the financial and economic situation, and maintain general coordination with the targets for economic development.
2. major fiscal tasks for 2021.
xi jinping has stressed that economic work in 2021 should focus on building a new pattern of development. we will give full play to the role of public finance, focus on supply-side structural reform, focus on demand-side management, and take the first step in building a new pattern of development with a new outlook. in 2021, we will do a solid job in the following key tasks.
first, we implemented a proactive fiscal policy in a precise and effective manner to keep the economy operating within an appropriate range. we will further improve and ensure the implementation of the direct mechanism. according to "expand the scope, perfecting the mechanism, and strict supervision, strengthening the support" principle, in the central and local fiscal relations basic unchanged under the premise of expanding the scope of the central finance direct funds, will be directly used in the primary financial guarantee at the beginning of general transfer payments, can be directly allocated by the central government to the local common fiscal finance transfer payment, qualified special transfer payments into the direct scope, basic realizing a complete coverage of the central government of the people's livelihood subsidy funds. at the same time, improve the direct fund management level, improve the monitoring system, enhance the direct mechanism policy effect. we will continue to cut taxes and fees. we will continue to cut taxes and fees to a certain extent, taking into account our fiscal capacity and the need to implement policies to help enterprises and rescue them, and maintain the continuity of our policies. local governments will step up efforts to crack down on all types of illegal charges and fees levied on businesses, and resolutely prevent any weakening of the benefits of policies to cut taxes and fees. we will make good use of special local government bonds. in accordance with the principle of "funds follow the project", we should appropriately relax the issuance time limit, reasonably expand the scope of use, and improve the performance of bond funds. bond funds will mainly be used for projects in key areas identified by the cpc central committee and the state council, with priority given to supporting follow-up financing of projects under construction. local governments should make early preparation, evaluation, selection and other work for projects, speed up application and approval of projects, and avoid "money projects".
second, we will strengthen fiscal and tax policy support and guidance, and firmly implement the strategy of expanding domestic demand. we will actively expand the space for investment. we will make good use of central government investment in infrastructure and local government bond funds, optimize the investment mix, and focus on strengthening weak links in agriculture, rural areas, the environment, material stockpiling, disaster prevention and mitigation, and ensuring people's wellbeing. we will carry out major projects such as the "two new projects, two new projects and one key projects." we should give full play to the role of government investment as a catalyst, stimulate the vitality of private investment, and form an endogenous mechanism for market-led investment growth. we will promote the orderly development of ppp norms. we will promote and expand household consumption. we will strengthen regulation of taxes, social security, and transfer payments, improve the mechanism for reasonable wage increases, and focus on raising the incomes of low-income groups and expanding the middle-income group. we will move faster to strengthen weak links in rural distribution, and make it easier for industrial products to go to the countryside and agricultural products to go to cities. we will improve the import tariff structure and increase imports of quality goods. we will implement the national strategies for major regions. we will accelerate the introduction of fiscal and taxation policies to support the development of the yangtze economic belt, ecological protection of the yellow river valley, and high-quality development, and formulate a fiscal and taxation policy system to support the social and economic development of tibet and xinjiang during the 14th five-year plan period. we will encourage fiscal support for the coordinated development of the beijing-tianjin-hebei region, the development of the guangdong-hong kong-macao greater bay area, hainan's efforts to comprehensively deepen reform and opening up, and the revitalization of northeast china to achieve better results. we will promote a new type of people-centered urbanization. we will support the implementation of urban renewal initiatives, promote the renovation of old urban communities and the development of the housing rental market, and reduce the tax burden on rental housing. we will make good use of rewards from the central government budget for granting urban residency to rural migrant workers, improve the cost-sharing mechanism, and ensure their needs for basic public services.
third, promote innovative development and industrial upgrading, and improve the quality and efficiency of the economy and its core competitiveness. we will support efforts to accelerate self-reliance and self-improvement in science and technology. we will continue to make science and technology a key area of government spending, promote the building of a new type of national system under a socialist market economy, and fight hard in key and core technologies. we will strengthen the country's strategic scientific and technological capabilities, support the development of national laboratories, restructure the system of state key laboratories, and increase steady support for high-level innovative personnel, teams, and research institutions. we will improve systems and mechanisms for encouraging and supporting basic research and original innovation. we will promote the optimization and upgrading of industrial and supply chains. we will coordinate relevant funds, carry out in-depth industrial infrastructure reengineering projects, and support the building of independent, controllable, safe and efficient industrial chains and supply chains. we will expand government procurement support for the first batch of pilot products to be promoted and applied in more areas. we will stimulate the innovation vitality of enterprises. we will promote the development of inclusive finance, give full play to the role of government financing guarantors, and make financing difficult and expensive for small and micro businesses.
fourth, we need to do our best to ensure people's basic wellbeing. we will implement the policy of giving priority to employment. we will coordinate and make good use of employment subsidies, funds for activities to upgrade vocational skills, funds for awards and subsidies for restructuring industrial enterprises, and unemployment insurance funds. we will increase assistance to key groups in finding jobs, and ensure that basic employment remains stable. we will promote the development of high-quality education. we will increase government spending on preschool education, further improve conditions in poor areas in central and western china, support higher vocational colleges in expanding their enrollment, and promote the development of "double first-class" preschool education by category. we will implement the policy of financial aid to students from poor families. we will steadily raise the level of social security. we will further increase the proportion of enterprise employees' basic old-age insurance funds allocated by the central government and promote national pooling. we will support the reform and improvement of the social assistance system and continue to provide assistance to people in need. we will improve management of social security funds. we will deepen reform of the investment, operation and management systems and mechanisms, continue to expand and strengthen the strategic reserve fund, strengthen the management of the transfer of state-owned shares in central government enterprises, and improve the efficiency of the management of local entrusted pension funds. we will work to build a healthy china. we will support the development of cultural undertakings and industries. we will improve the financial guarantee mechanism for public cultural services, and increase the coverage and effectiveness of cultural projects that benefit the people. we will improve the mechanisms for managing relevant funds and funds, and support the release of more masterpieces.
in formulating and implementing policies for people's wellbeing, local governments need to make their policies and measures more effective and sustainable, and put their spending on people's wellbeing on a more effective and sustainable basis. first, we will strengthen fiscal affordability assessment. we will conduct a comprehensive analysis of the short-term and long-term impact of planned policies and projects on people's wellbeing on government spending, and will not implement any policies and projects that are deemed unsustainable by the assessment. second is to promote the establishment of the people's livelihood spending list management system, in conjunction with the relevant department in charge of industry, the region's various areas the people's livelihood policies, gradually establish a list of the people's livelihood in this region, a clear policy standards, record filing process name, scope of protection, spending, etc., according to the application submitted to the government at a higher level for the record, to improve people's livelihood expenditure management standardization and transparency.
fifth, we will improve fiscal policies to support agriculture and support all-round rural revitalization. we will ensure national food security. we will support the protection of the quality of arable land and the improvement of its productivity, vigorously promote the development of high-standard farmland and irrigation and water conservancy projects, and advance the action plan for conservation tillage on black land in northeast china. we will improve the mechanism for compensating major grain-producing areas and continue to implement the policy of rewarding major grain-producing counties. we will support the cultivation of superior agricultural varieties and the development of the seed industry. we will optimize the structure of grain reserves and strengthen the state's ability to regulate grain production. we will improve the quality and efficiency of agriculture. we will increase subsidies for advanced, high-end and intelligent agricultural machinery. we will actively foster diversified new types of agricultural business entities. we will further develop national modern agricultural industrial parks, towns with strong agricultural industries, and industrial clusters with competitive features. we will expand the trials of full cost insurance, income insurance and major disaster insurance for the three major grain crops. we will support efforts to consolidate and expand poverty alleviation and rural revitalization. we will implement the requirements of "not picking off the four items", keep overall stability of government support policies and funding, give priority to areas where the task of consolidating and expanding poverty alleviation is important and where rural revitalization is weak, and strengthen management of capital, assets and projects. we will steadily advance the work of designated assistance.
sixth, we need to ensure that financial input is matched with the major tasks of pollution prevention and control, and vigorously promote green development. we will strengthen pollution prevention and control. we will consolidate the results of the pilot projects for clean winter heating in northern china. we will support the prevention and control of water pollution in key river basins, and promote the establishment of horizontal ecological compensation mechanisms for the entire yangtze and yellow rivers. we will strengthen risk control and source prevention and control of soil pollution. we will explore ways to control black and odorous water bodies in rural areas. we will promote key ecological conservation and restoration projects. we will guide the development of key ecological function zones to focus on protecting the ecological environment and providing ecological products. we will promote the establishment of a fund for ecological protection and high-quality development in the yellow river basin. we will make coordinated efforts to protect and restore mountains, rivers, forests, farmland, lakes, and grasslands, promote the protection and restoration of marine ecosystems, and restore and improve the environment of abandoned mines left over from history. we will actively support efforts to address climate change. we will promote structural adjustment in key industries, support the optimization of the energy mix, and increase the supply of renewable and clean energy. we will continue to carry out major projects to protect virgin forests, return farmland to forests or grasslands, and carry out large-scale greening of the country's land. we will strengthen the protection, restoration and improvement of forests, grasslands, wetlands, and deserts. we will build a system of protected natural areas, with national parks as the main form, and enhance the carbon sequestration capacity of ecosystems. we will study tax issues related to carbon emission reduction.
seventh, we need to guard against and defuse risks in key areas to ensure sound and sustainable fiscal and economic operations. we worked to effectively defuse the hidden debt risks of local governments. this work must be persistent and consistent, leaving no future problems. we will resolutely guard against risks related to the "three guarantees" insurance system at the community level. local governments should firmly establish a bottom-line mentality, take the "three guarantees" as an important political task, and resolutely put an end to problems such as teachers' salary arrears to ensure that the "three guarantees" do not run risks. we will continue to give high priority to spending on the protection of these areas in government expenditures, and make this a priority in our budget for 2021. we will fully fund these areas and leave no gap in our budget. provincial financial departments should strengthen the examination and verification of the budgets of cities and counties, and urge them to fully budget the "three guarantees". we will strengthen monitoring of implementation, combine direct fund management, and keep track of implementation at the community level. we will strictly prohibit the appropriation of appropriated expenditures for the provision of such insurance, services, and services, and urge local governments to timely adjust their budgets to make up for those areas that are not adequately protected, and provide necessary support by increasing transfer payments and raising the proportion of funds retained.
eighth, we will adhere to the principle of systematic integration, coordination and efficiency and accelerate the establishment of modern fiscal and taxation systems. we will improve the tax system. we will improve the local tax system and move forward with the reform to postpone the collection of consumption tax and lower the level of taxation at local levels. through the authorization of tax legislation, the provincial tax administration authority should be appropriately expanded. we will study the timely improvement of the individual income tax system that combines comprehensive and classification. we will actively advance legislation on vat, consumption tax and other taxes. we will accelerate reform of the fiscal system. we will advance reform of the division of fiscal powers and spending responsibilities between the central and local governments in areas such as intellectual property protection and old-age insurance. we will actively promote reform of the financial system at and below the provincial level. we will deepen reform of the budget management system. we formulated guidelines on further deepening reform of the budget management system. we will work hard to standardize government expenditures and strengthen the mechanisms for applying standards and adjusting them. we will accelerate reform of the government procurement system. we will strengthen and standardize government procurement of services. we will advance the reform of state capital and soes. we will steadily implement the work related to the three-year action plan to reform soes. we will improve the system for authorizing the operation of state-owned financial capital and the mechanisms for encouraging and restraining it, and promote reform of key state-owned financial institutions. we will strengthen management of administrative state-owned assets. we will continue to improve the reporting mechanism of state-owned assets and the application of the results.
ninth, we will improve systems and mechanisms and further strengthen fiscal management and oversight. we will strengthen the management of budget implementation. we will strictly implement the budget law and regulations for its implementation, and organize revenue and expenditures in accordance with the law and regulations. we will strengthen budgetary control over implementation, strengthen dynamic monitoring of budget implementation, and strictly prohibit over-budget or unbudgeted expenditures. we will further strengthen the management of temporary payments made by local governments. we will accelerate the integration of budget management. local governments should complete the system construction as soon as possible and connect it with the ministry of finance's national budget management summary system. we should promptly study and advance the development of a central integrated system. we will improve the financial and accounting oversight systems and mechanisms. we will establish and improve a system framework dominated by the financial and accounting supervision of government departments, and strengthen the coordination between financial and accounting supervision and other supervision. we will promote the high-quality implementation of accounting standards and further strengthen oversight over accounting and auditing. we will make better use of regulatory bureaus. under the leadership of the joint meeting mechanism, local regulatory bureaus should focus on the work of fiscal centers, promote the effective implementation of major fiscal and tax policies at local levels, strengthen oversight of departmental budgets and transfer payments, and improve the performance of the use of government funds.
tenth, deepen practical cooperation in foreign finance and economics and expand new space for international cooperation. we will deeply participate in the reform of the global economic governance system. we will make good use of multilateral platforms for cooperation and exchange such as the g20 and apec, and strengthen macroeconomic policy coordination. we will strengthen strategic guidance for the asian infrastructure investment bank, the new development bank and other new institutions, and deepen cooperation with the world bank, the asian development bank and other traditional institutions. we will promote trade and investment liberalization and facilitation. we will formulate a plan for implementing tariff reductions and accelerate the implementation of the regional comprehensive economic partnership (rcep). we will speed up the china-japan-rok free trade negotiations and explore the possibility of joining the comprehensive and progressive trans-pacific partnership (cptpp). we will further improve the "zero-tariff" policy of the hainan free trade port, and study and introduce policies and measures conducive to the realization of the pilot free trade zone's functional positioning. we will adopt a combination of policy tools such as interest discounts and special subsidies to support the integrated development of domestic and foreign trade. to better serve the overall interests of reform and development. we will promote the effective operation of the multilateral development financing cooperation center. we will actively participate in the formulation of international tax rules for economic digitalization. we will continue to take the lead in participating in the assessment of the world bank's business environment.
4. uphold and strengthen the party's leadership over fiscal work and comprehensively improve the quality of party building in the financial system
the leadership of the party is the "anchor" that surmounts all difficulties and risks. it is the biggest national condition that china cannot be divorced from in promoting economic and social development. we need to fully understand and accurately grasp the significance of upholding and strengthening the party's leadership over fiscal work, and intensify all efforts to comprehensively and strictly govern the party in the fiscal system so as to provide a fundamental guarantee for building a new pattern of development and achieving high-quality development.
1). strive to make learning and education more targeted and effective, and better use the party's innovative theories to arm one's mind, guide practice, and advance work. we should take xi jinping thought on socialism with chinese characteristics for a new era as the "compass" and "anchor", continue to read the original works, understand the principles, learn and apply important works such as xi jinping: the governance of china well, and continue to expand the breadth and depth of our theoretical study. we will improve the mechanism for regular learning, highlight the "key minority" and young officials, make good use of platforms such as financial lecture halls and online platforms for cadres' education, and do a good job of learning and education in a planned and tiered way. in conjunction with the celebration of the 100th anniversary of the founding of the party, we will earnestly carry out the study of party history. we will carry forward a style of study that combines theory with practice and translate learning outcomes into vivid practice in promoting fiscal reform and development.
2). we will firmly foster the awareness of political organs and continue to strengthen the ideological, political, and action consciousness of "safeguarding the two personal rights". we will continue to deepen our understanding of the political nature of fiscal work, take the "two safeguards" as the highest political principle and fundamental political rules, and continue to enhance our resolve and ability to resolutely safeguard fiscal work. we will strictly implement certain norms governing intraparty political activities under new circumstances, conscientiously implement the regulations on the party's requests for instructions and reports on major matters, and promptly seek instructions from the cpc central committee to report on major issues, matters, and developments in fiscal work. we will strictly implement the system of responsibility for our ideological work, uphold the truth with a clear stand and stand firm in refuting errors.
3). firmly implement the party's organizational line for the new era and strive to build a contingent of high-quality fiscal officials who are loyal, clean and responsible. we will establish the right guidelines for selecting and appointing officials, implement the standards for cadres, and promote the development of leading bodies and cadres in a coordinated way. we will strengthen checks on political quality, select and appoint top officials, improve the mechanism for identifying and training outstanding young officials, and optimize the structure of the ranks of officials. we will intensify efforts to educate and train officials, and improve the construction of "one warehouse, two pools and one office." we will strengthen the clear orientation of community-level party organizations and their branches, and ensure that community-level party organizations progress and become strong in all respects.
4). persisting in improving party conduct and discipline, and unswervingly promoting party conduct and clean government. we will ensure that the primary responsibility and oversight responsibility for comprehensively governing the party with strict discipline are fully implemented, and strengthen classified guidance for party building work in ministries, departments, bureaus, regulatory bureaus, and units affiliated to the ministry. we will strictly implement the cpc central committee's eight-point decision on reducing burden at the community level and continue to consolidate and deepen progress. we will carry out warning education on a precise and regular basis, deepen the use of the "four forms", and vigorously support discipline inspection and supervisory bodies in their oversight, enforcement, and accountability. we will pay close attention to the implementation of internal control systems, improve the quality of internal inspections and internal audits, and strengthen oversight and restraint over fiscal power.
the fiscal work in 2021 will be arduous and onerous. we have to unite more closely around the party central committee with comrade xi as the core, new era to xi jinping, the thought of socialism with chinese characteristics as guidance, earnestly implement the cpc central committee and the state council decision deployment, not for the name, not the case, based on the present builders of dry, efforts to do a good job in the fiscal meet the 100th anniversary of the founding, with excellent grades for all-round construction of socialism modernization country, realizing the great rejuvenation of the chinese nation the chinese dream of unremitting struggle!
source: ministry of finance, prc