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Article selection staff: Liu Lei   |   Release date:2021/4/19 8:49:53   |   Number of views: 24699

Recently，Ministry of Finance、The Ministry of Transport jointly issued the "Ministry of Finance and the Ministry of Transport on the Issuance<Interim Measures for the Management of Local Funds Subsidy from Vehicle Purchase Tax Revenue>》(Financial Construction [2021] No. 50，Hereinafter referred to as "Measures")。The relevant content is now interpreted as follows:

1. Background of the introduction of the "Measures"

In order to implement the Party Central Committee、Decision-making and deployment of the State Council，The central government subsidizes local funds through vehicle purchase tax revenue (hereinafter referred to as vehicle purchase tax funds) specifically to support the construction of highways and other transportation infrastructure。"Thirteenth Five-Year Plan" period，Car purchase tax funds are used to accelerate the construction of a transportation power、Building a comprehensive three-dimensional transportation system、Providing strong support to promote the high-quality development of “Four Good Rural Roads”。

Proposed by the Fifth Plenary Session of the 19th Central Committee of the Communist Party of China，Accelerate the construction of a domestic circulation as the main body，A new development pattern in which domestic and international dual cycles promote each other。Transportation is deeply embedded in production、Circulation、Every link of consumption，It is the basic support for the operation of the national economy，Is a solid guarantee for serving the people’s better life，Exerting smooth domestic circulation、An important link between domestic and international dual circulation。

Build a new development pattern for services，In-depth implementation and promotion of the "Outline for Building a Powerful Transportation Country"、Important deployment of the "National Comprehensive Three-dimensional Transportation Network Planning Outline"，Implement the "Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management"、The spirit of the "Reform Plan for the Division of Financial Powers and Expenditure Responsibilities between Central and Local Governments in the Transportation dafabet online sports betting appSector" and other documents，Ministry of Finance、The Ministry of Transport is conducting in-depth research and analysis、Based on extensive solicitation of opinions，Formed a car purchase tax fund support policy during the "14th Five-Year Plan" period，And issued the "Measures" in accordance with the procedures。

2. The main ideas of the "Measures"

The main ideas of the "Measures": First, implement the deployment requirements of the "Outline for Building a Powerful Transportation Nation" and the "National Comprehensive Three-dimensional Transportation Network Planning Outline"。Revolving around the "Outline for Building a Powerful Transportation Country"、The clear development goals of the "National Comprehensive Three-dimensional Transportation Network Planning Outline"、Key tasks and safeguard measures，Optimize expenditure structure，Improving the accuracy and effectiveness of car purchase tax fund support，Improve on major strategies、Strength of guarantee for key projects，Concentrate efforts to do big things、Spend money wisely。The second is to implement the requirements of the reform plan for the division of financial powers and expenditure responsibilities between central and local governments in the field of transportation，More emphasis on ensuring the central government’s fiscal power and expenditure responsibilities，And provide support to local financial affairs according to development goals in different periods。The third is to ensure the organic unity of policy continuity and implementation of reform requirements，Steadyly promote policy adjustments。Consider more directions for financial support from car purchase tax，And the financial powers belong to different countries，Therefore, separate implementation plans are formulated for different support methods，Promote in accordance with the principle of "promote one step at a time when mature"。The fourth is to strengthen performance orientation，Integrate comprehensive budget performance management throughout the entire process of fund management in policy design。Establish "who declares responsibility" in fund management and use、Responsibility mechanism of "whoever uses it is responsible"，Strengthening process management;Link performance evaluation results to budget arrangements，Projects with inefficient use of funds will have their budgets deducted accordingly。

3. Main revised contents of the "Measures"

The "Measures" are divided into two parts: the main text and the appendix。The main text is mainly to clarify the general guiding ideology、Management Scope、Mechanism and method。The attachment issued this time includes the implementation plans of the project method and the "reward instead of subsidy" method。Main revision content:

(1) Highlight the key points of support。dafabet live casinoFurther improve the pertinence of vehicle purchase tax fund allocation、Guidance。First, more emphasis is placed on ensuring the expenditure responsibilities of the central government’s fiscal power，The newly identified “boundary river bridge (tunnel)” in the reform of fiscal power、"Border port automobile entry and exit transportation management facilities" and other central financial power projects are included in the scope of fund guarantee。The second is to more prominently support the country’s major strategic tasks，Integrated transportation as a separate spending direction，To support the construction of modern comprehensive three-dimensional transportation network。The third is to focus on key points of support，Water transport infrastructure projects that will conform to the national strategic direction、Start national emergency response disaster reconstruction project、Ministry and provincial information networking projects are included in the scope of support。

(2) Rich support methods。This revised "Measures" adds two new support methods: one is "reward instead of subsidy"。In response to the long-standing "rebuilding and light maintenance"、"Build instead of support"、Problems such as “only building but not maintaining”，The "Measures" strengthen the policy performance orientation，Adopt the method of "reward instead of subsidy" for ordinary provincial roads、Support for rural roads，Focus on assessing the completion of construction tasks、Completion status of maintenance tasks and local financial investment status，The weights of the three types of assessment factors account for 50% each、30%、20%，The relevant design reflects the concept of equal emphasis on cultivation，And guide local governments to strengthen maintenance and management，Increase investment in maintenance。In terms of assessment methods，Informatization means will be used，Construction through data support system、Evaluate various assessment indicators of maintenance tasks。The second is competitive review。In order to implement the relevant requirements for the reform of financial powers and expenditure responsibilities in the field of transportation，Implement the main responsibilities of local governments，Support the construction of a comprehensive transportation system，This revision of the "Measures" will adopt a competitive review method，Support the construction of a comprehensive freight hub system with cities as the main implementation body，Select a batch of comprehensive transportation hub cities that meet the requirements of the "National Comprehensive Three-dimensional Transportation Network Planning Outline"，The system comprehensively promotes related work，Car purchase tax funds will provide support。

(3) Strengthening system dafabet casino mobile appsupport。The "Measures" require local transportation authorities at all levels to implement a project database management system for the construction and maintenance of ordinary provincial roads and rural roads，The provincial transportation authorities will work with the financial department to establish a real system that meets the assessment needs of "replacing subsidies with awards"、Dynamic、Assessable data support system。Transportation authorities at all levels must accelerate the informatization of business systems related to the management of ordinary provincial roads and rural roads，Improve the overall informatization level of the industry。Establishing a provincial-level “reward instead of subsidy” assessment data support system，According to "Whoever spends the money fills in the number"、Data collection is based on the principle of “who manages and who is responsible”，Realize end data from the construction unit bottom up、Report at all levels，Construct and continuously improve the growth system of relevant data，Ensure the authenticity of data、Integrity。Collection planning、Construction、Maintenance、Operation、Statistics、Data resources in various management fields such as funds，Open up traffic、Correlation between fiscal related data，Establish a linkage sharing mechanism，Effectively guarantee the implementation of the “reward instead of subsidy” assessment。Local transportation authorities at all levels、The financial department uses the data support system to conduct cross-examination of project information and other data，Level-by-level reporting，Implement the responsibilities of the audit subject according to the division of responsibilities。When data is used，To achieve all the data required for assessment, you can directly access it through the system，And form an assessment of the daily needs of projects and funds、And test run、Regulatory purposes such as tracking and early warning。Currently，Some provinces are developing in accordance with the requirements of the "Measures"、Improving data support system functions，And test run，All provinces must speed up work progress，Ensure the smooth implementation of the work of “replacing subsidies with awards”。