The decisive period for building a moderately prosperous society in all respects，It is also the period of intensive promotion of fiscal and taxation system reform and fiscal and taxation legal construction，The intrinsic connection between the two is very clear。The report bet365 free bets 19th National Congress pointed out，The main contradiction in our society has been transformed into the contradiction between the people’s growing needs for a better life and unbalanced and inadequate development。There are certain differences in the degree of economic and social development between regions，It is one bet365 free bets manifestations of "unbalanced and inadequate development"。Objectively speaking，There are usually many objective reasons for the relative lag in economic and social development in some areas，If the natural resources are relatively poor、Geographic conditions are not conducive to large-scale development, etc.。But these cannot be the valid reasons why residents in this area lag far behind residents in other areas in enjoying public services，Because from the perspective bet365 free bets emergence of "public goods" and "public services"，It is to correct some failures that may be induced by market allocation of resources，To achieve equalization of basic public services，This is also the meaning behind the question bet365 free bets state assuming financial power。

In the past，There are some problems in the division of financial powers among governments at all levels in our country，Resulting in uneven supply of public goods and services in different regions。One，Leave certain matters that should be the responsibility bet365 free bets central government to local governments，Increase the financial burden of local governments，It also makes the provision of other public services in areas with financial difficulties possible lacking in quality and quantity。For example，The management of international boundary rivers is related to national interests，Should be managed by the central government，The past was left to the local government，my country’s international boundary rivers are mainly distributed in the northeast、Northwest and Southwest regions，These areas are generally not particularly wealthy，Leaving relevant financial powers to local governments will cause a considerable burden。Part 2，The coverage of common powers is wider，But the definition of how to share responsibility is not clear enough，Triggering downward transfer of financial power in practice。In Social Security、Public Health、Compulsory education and many other fields，Both the central and local finances bear certain expenditure responsibilities，However, the scope of responsibilities of each level of government has not been clearly defined in the past，Resulting in ambiguity of rights and responsibilities and even "treating guests from superiors"、The phenomenon of "subordinates footing the bill"。In this case，Many matters concerning the vital interests bet365 free bets masses，This may lead to “different treatment bet365 free bets same situation” due to differences in financial resources in different places。

In view of this，The Third Plenary Session bet365 free bets 18th Central Committee bet365 free bets Communist Party of China proposed that “power and expenditure responsibilities should be commensurate”，The Fourth Plenary Session bet365 free bets 18th CPC Central Committee also emphasized the need to "improve the legal system of powers at different levels of government, especially the central and local governments"，The "Thirteenth Five-Year Plan" outline clearly states that it is necessary to "appropriately strengthen the central government's power and expenditure responsibilities"。Be guided by it，The State Council formulated the "Guiding Opinions bet365 free bets State Council on Promoting the Reform bet365 free bets Division of Financial Powers and Expenditure Responsibilities between the Central and Local Governments" in 2016 (Guofa [2016] No. 49)，In terms of division of financial powers: First, the central power has been moderately strengthened，It is particularly worth pointing out that，It clarifies that "prevention and control of major national infectious diseases" should fall within the scope bet365 free bets central authority；The second is about matters that should be performed by local governments，It’s not just a matter of letting it go，Instead, it emphasizes that the central government should also put forward normative requirements for the performance of local financial powers，This has largely avoided the situation of excessive differences in the level of basic public services in different regions；The third is to reduce and regulate common powers，In particular, it is required to decompose and refine the responsibilities of governments at all levels，Avoid blame-shifting due to unclear responsibilities。After that，The General Office bet365 free bets State Council also issued the "Notice on the Reform Plan for the Division of Joint Fiscal Powers and Expenditure Responsibilities between the Central and Local Governments in the Field of Basic Public Services" (Guobanfa [2018] No. 6)，It formulates national basic standards and other requirements for basic public service guarantees，Effectively guarantee the residents of relatively backward areas，You can also enjoy basic public services at roughly the same level as residents in other areas。

Objectively speaking，In recent years, our country has made great efforts in dividing fiscal powers among governments、The results are gratifying，Strengthening central authority and rationalizing common authority，are the two major focuses of related reforms。Next stage，With the continuous accumulation of practical experience in previous reforms，And the continuous improvement of national governance capabilities，Consider further strengthening the central government’s efforts in education、Social Security、Assumption of power in public health and other fields。Even if the relevant financial powers must be set as joint powers due to the characteristics of these fields，Increase the proportion bet365 free bets central government’s responsibilities，Clearly set national unified public service standards，And provide transfer payments when there is a financial gap in some regions，It is also a direction worthy of efforts。

A fair and reasonable bet365 free bets distribution pattern is an important symbol of building a moderately prosperous society in an all-round way。The Third Plenary Session of the 18th CPC Central Committee proposed to “gradually form an olive-shaped distribution pattern”，That is, middle-bet365 free bets people must account for the absolute majority of the population，Absolute poverty has been basically eliminated，The proportion of low-bet365 free bets earners and high-bet365 free bets earners is smaller。Proposed by the Fourth Plenary Session of the 19th CPC Central Committee，We must improve taxation、Social Security、Redistribution adjustment mechanism with transfer payments as the main means，Tax increases the bet365 free bets of low-bet365 free bets people、Expand the middle-bet365 free bets group、Adjusting excessively high bet365 free bets will help，But its positive role needs to be supported by well-designed tax rules。In recent years，Tax reform is in full swing，Multiple measures are aimed at strengthening distribution adjustment，We might as well take the Personal bet365 free bets Tax Law, which has attracted much attention from all walks of life, as an example to illustrate。

In terms of increasing the bet365 free bets of low-bet365 free bets people，The main focus of the tax law is to accurately delineate the boundaries of the country’s taxing power，Avoid tax collection that hinders taxpayers from maintaining basic living standards。Amendments to the Personal bet365 free bets Tax Law in 2018，This is clearly reflected in this。First，As always, previous individual tax revisions，The 2018 law amendment also increased the general deduction amount，Change the original salary deduction standard of 3,500 yuan/month to the comprehensive bet365 free bets deduction standard of 60,000 yuan/year，This prevents a considerable number of low-bet365 free bets groups from becoming personal bet365 free bets tax payers。Secondly，The general deduction established in the 2018 amendment is based on the annual cycle，This is different from the monthly practice before the law was revised，This design is most beneficial to those with unstable bet365 free bets，This group of people has a high degree of overlap with low-bet365 free bets groups。Suppose someone is in a calendar year，Obtained an bet365 free bets of 30,000 yuan in only two months，Other deduction factors are not considered，If the general deduction is still on a monthly basis (i.e. 5,000 yuan/month)，Then they must pay high personal bet365 free bets tax；But the new personal bet365 free bets tax law changes the annual tax cycle，The taxpayer received a total bet365 free bets of 60,000 yuan that year，No tax liability incurred。Finally，After the 2018 law revision, the taxation model was changed to a combination of comprehensive and classified taxation，Change wages、Remuneration for labor、Remuneration、Four types of bet365 free bets including royalties are combined as comprehensive bet365 free bets，Uniform application of general deductions、Special deduction、Special additional deduction，This is conducive to the lack of stable salary bet365 free bets、Vulnerable groups who rely on odd jobs to survive。Most of the bet365 free bets obtained by this group of people is labor remuneration。In the context of old law，After deducting 800 yuan or 20% from each bet365 free bets，Apply 20% tax rate to arrive at the tax payable，The burden is heavy；After revising the law，The bet365 free bets from each labor remuneration shall be included in the comprehensive bet365 free bets after deducting 20%，After the end of the year, a general deduction of 60,000 yuan/year will be deducted，You can also enjoy special deductions and special additional deductions，This way，Low-bet365 free bets people may no longer have to pay personal bet365 free bets tax，Even receive a tax refund for the tax that has been withheld。

In terms of expanding the middle-bet365 free bets group，The tax law is based on avoiding hindering the basic survival of taxpayers，Also strive to maintain and even promote a decent and dignified life for taxpayers。One of the highlights of the 2018 personal tax law revision is the addition of six categories of special additional deductions，Covers children’s education、Continuing Education、Cerious illness medical care、Housing rent、Home loan interest、supporting the elderly and many other aspects。In terms of adjusting for excessive bet365 free bets，The 2018 Individual Taxation Law Amendment did not blindly follow the overseas practice of reducing the top marginal tax rate，Keep it at 45%。The reason is: on the one hand，Adjust excessively high bet365 free bets to suit the actual national conditions，Our country is currently in the decisive period of building a moderately prosperous society in an all-round way，Economic development and people’s living standards are still in the “climbing” stage，Relaxing tax regulations on excessively high incomes is not an ideal choice at this stage of development；On the other hand，In the context of relatively stable financial needs，Reducing taxes for high-bet365 free bets people means that the tax burden level for low- and middle-bet365 free bets people must remain stable or even increase slightly，This is obviously not in line with the current strategic direction and institutional orientation。

While affirming achievements, we must also realize，These three dimensions in which the tax system helps optimize the bet365 free bets distribution pattern，There are also some areas for improvement。In the "increasing and lowering" dimension，The deduction standard of 60,000 yuan/year is slightly low，What’s more important is，A mechanism to dynamically adjust the deduction standard in response to changes in the price index needs to be established urgently。In the dimension of “expanding China”，Multiple types of special additional deductions are subject to fixed deductions，There is room for improvement in the set quota，In addition, you can also consider adding children under 3 years old、Deductions for spouses who are disabled or have no bet365 free bets。In the "height limit" dimension，Comprehensive bet365 free bets compared to the top marginal tax rate of 45%，bet365 free bets from property transfer、Capital gains and other tax items are subject to a proportional tax rate of 20%，The main source of bet365 free bets for many high-bet365 free bets earners is not wages but bet365 free bets from property transfers、Capital gains，Therefore, in order to truly achieve the institutional goal of regulating excessively high bet365 free bets，There is still room for optimization of tax rates for other tax categories。So many measures taken at the same time，It is expected to lay a more solid fiscal and tax foundation for building a moderately prosperous society in an all-round way。

　(Author’s affiliation: School of bet365 free bets, Zhongnan University of Economics and bet365 free bets)