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五、深化财税体制改革 V—Fiscal and tax system 财税体制是国家治理的重要保障。 The fiscal and taxation system is an important guarantee of State governance. 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。 17. Improve the budgetary system. Establish a standard and reasonable debt-management system for central and local governments and a risk-alert system. In principle, a shortfall in local government should be filled by general transfer payments. Clean, merge and standardize special transfer payments. 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。 18. Improve the taxation system. Perfect the local taxation base by gradually raising the share of direct taxation. Advance value-added tax reform and simplify rate levels, and adjust the scope and rate of the consumption tax. Energy and pollution-intensive products and high-end consumer products will be subject to a consumption tax. Also, accelerate property-tax legislation and related reform at an appropriate time. Change the current environmental-protection fee into an environment tax. | 
