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健全有利于高質(zhì)量發(fā)展,、社會(huì)公平、市場(chǎng)統(tǒng)一的稅收制度,，優(yōu)化稅制結(jié)構(gòu),。研究同新業(yè)態(tài)相適應(yīng)的稅收制度。全面落實(shí)稅收法定原則,，規(guī)范稅收優(yōu)惠政策,，完善對(duì)重點(diǎn)領(lǐng)域和關(guān)鍵環(huán)節(jié)支持機(jī)制。健全直接稅體系,，完善綜合和分類相結(jié)合的個(gè)人所得稅制度,，規(guī)范經(jīng)營所得、資本所得,、財(cái)產(chǎn)所得稅收政策,，實(shí)行勞動(dòng)性所得統(tǒng)一征稅。深化稅收征管改革,。

The tax structure will be improved to make taxation systems more conducive to high-quality development, social fairness, and the building of a unified market. We will also look into approaches for better adapting these systems to new forms of business. Fully implementing the principle of legality of taxation, we will regulate policies on tax breaks and improve the support mechanisms for key sectors and links. We will refine the system of direct taxes, improve the personal income tax system which is based on both adjusted gross income and specific income types, regulate taxation policies on incomes generated from business operations, capital, and property, and unify tax rates for incomes earned through work. Reform of the tax collection and administration system will be deepened. 

建立權(quán)責(zé)清晰,、財(cái)力協(xié)調(diào)、區(qū)域均衡的中央和地方財(cái)政關(guān)系,。增加地方自主財(cái)力,，拓展地方稅源，適當(dāng)擴(kuò)大地方稅收管理權(quán)限,。完善財(cái)政轉(zhuǎn)移支付體系,，清理規(guī)范專項(xiàng)轉(zhuǎn)移支付，增加一般性轉(zhuǎn)移支付,，提升市縣財(cái)力同事權(quán)相匹配程度,。建立促進(jìn)高質(zhì)量發(fā)展轉(zhuǎn)移支付激勵(lì)約束機(jī)制。推進(jìn)消費(fèi)稅征收環(huán)節(jié)后移并穩(wěn)步下劃地方,，完善增值稅留抵退稅政策和抵扣鏈條,，優(yōu)化共享稅分享比例,。研究把城市維護(hù)建設(shè)稅、教育費(fèi)附加,、地方教育附加合并為地方附加稅,，授權(quán)地方在一定幅度內(nèi)確定具體適用稅率。合理擴(kuò)大地方政府專項(xiàng)債券支持范圍,，適當(dāng)擴(kuò)大用作資本金的領(lǐng)域,、規(guī)模、比例,。完善政府債務(wù)管理制度,，建立全口徑地方債務(wù)監(jiān)測(cè)監(jiān)管體系和防范化解隱性債務(wù)風(fēng)險(xiǎn)長(zhǎng)效機(jī)制，加快地方融資平臺(tái)改革轉(zhuǎn)型,。規(guī)范非稅收入管理,，適當(dāng)下沉部分非稅收入管理權(quán)限，由地方結(jié)合實(shí)際差別化管理,。