《深化改革决定》要点双语对照（三）
<p>五、深化财税体制改革</p><p><span word="V">V</span>—<span word="Fiscal">Fiscal</span> <span word="and">and</span> <span word="tax">tax</span> <span word="system">system</span></p><p>财税体制是国家治理的重要保障。</p><p><span word="The">The</span> <span word="fiscal">fiscal</span> <span word="and">and</span> <span word="taxation">taxation</span> <span word="system">system</span> <span word="is">is</span> <span word="an">an</span> <span word="important">important</span> <span word="guarantee">guarantee</span> <span word="of">of</span> <span word="State">State</span> <span word="governance">governance</span>.</p><p>17. 改进预算管理制度。建立规范合理的中央和地方政府债务管理及风险预警机制。中央出台增支政策形成的地方财力缺口，原则上通过一般性转移支付调节。清理、整合、规范专项转移支付项目。</p><p>17. <span word="Improve">Improve</span> <span word="the">the</span> <span word="budgetary">budgetary</span> <span word="system">system</span>. <span word="Establish">Establish</span> <span word="a">a</span> <span word="standard">standard</span> <span word="and">and</span> <span word="reasonable">reasonable</span> <span word="debt">debt</span>-<span word="management">management</span> <span word="system">system</span> <span word="for">for</span> <span word="central">central</span> <span word="and">and</span> <span word="local">local</span> <span word="governments">governments</span> <span word="and">and</span> <span word="a">a</span> <span word="risk">risk</span>-<span word="alert">alert</span> <span word="system">system</span>. <span word="In">In</span> <span word="principle">principle</span>, <span word="a">a</span> <span word="shortfall">shortfall</span> <span word="in">in</span> <span word="local">local</span> <span word="government">government</span> <span word="should">should</span> <span word="be">be</span> <span word="filled">filled</span> <span word="by">by</span> <span word="general">general</span> <span word="transfer">transfer</span> <span word="payments">payments</span>. <span word="Clean">Clean</span>, <span word="merge">merge</span> <span word="and">and</span> <span word="standardize">standardize</span> <span word="special">special</span> <span word="transfer">transfer</span> <span word="payments">payments</span>.</p><p>18. 完善税收制度。完善地方税体系，逐步提高直接税比重。推进增值税改革，适当简化税率。调整消费税征收范围和税率。把高耗能、高污染产品及部分高档消费品纳入征收消费税范围。加快房地产税立法并适时推进改革，推动环境保护费改税。</p><p>18. <span word="Improve">Improve</span> <span word="the">the</span> <span word="taxation">taxation</span> <span word="system">system</span>. <span word="Perfect">Perfect</span> <span word="the">the</span> <span word="local">local</span> <span word="taxation">taxation</span> <span word="base">base</span> <span word="by">by</span> <span word="gradually">gradually</span> <span word="raising">raising</span> <span word="the">the</span> <span word="share">share</span> <span word="of">of</span> <span word="direct">direct</span> <span word="taxation">taxation</span>. <span word="Advance">Advance</span> <span word="value">value</span>-<span word="added">added</span> <span word="tax">tax</span> <span word="reform">reform</span> <span word="and">and</span> <span word="simplify">simplify</span> <span word="rate">rate</span> <span word="levels">levels</span>, <span word="and">and</span> <span word="adjust">adjust</span> <span word="the">the</span> <span word="scope">scope</span> <span word="and">and</span> <span word="rate">rate</span> <span word="of">of</span> <span word="the">the</span> <span word="consumption">consumption</span> <span word="tax">tax</span>. <span word="Energy">Energy</span> <span word="and">and</span> <span word="pollution">pollution</span>-<span word="intensive">intensive</span> <span word="products">products</span> <span word="and">and</span> <span word="high">high</span>-<span word="end">end</span> <span word="consumer">consumer</span> <span word="products">products</span> <span word="will">will</span> <span word="be">be</span> <span word="subject">subject</span> <span word="to">to</span> <span word="a">a</span> <span word="consumption">consumption</span> <span word="tax">tax</span>. <span word="Also">Also</span>, <span word="accelerate">accelerate</span> <span word="property">property</span>-<span word="tax">tax</span> <span word="legislation">legislation</span> <span word="and">and</span> <span word="related">related</span> <span word="reform">reform</span> <span word="at">at</span> <span word="an">an</span> <span word="appropriate">appropriate</span> <span word="time">time</span>. <span word="Change">Change</span> <span word="the">the</span> <span word="current">current</span> <span word="environmental">environmental</span>-<span word="protection">protection</span> <span word="fee">fee</span> <span word="into">into</span> <span word="an">an</span> <span word="environment">environment</span> <span word="tax">tax</span>.</p>
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