分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的原則,稳步推进税收改革。改革出口退税制度。统一各类企业税收制度。增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围。完善消费税,适当扩大税基。改进个人所得税,实行综合和分类相结合的个人所得税制。实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。在统一税政前提下,赋予地方适当的税政管理权。创造条件逐步实现城乡税制统一。推进财政管理体制改革。健全公共财政体制,明确各级政府的财政支出责任。进一步完善转移支付制度,加大对中西部地区和民族地区的财政支持。深化部门预算、国库集中收付、政府采购和收支两条线管理改革。清理和规范行政事业性 Step-by-step implementation of tax system reform. In accordance with the simple tax system, a broad tax base, low tax rates, strict collection of tax principles, steadily promote tax reform. Reform export tax rebate system. Uniform types of corporate tax system. Value-added tax was changed from production to consumption, and equipment investment was included in VAT deduction. Improve the consumption tax, appropriate to expand the tax base. Improve personal income tax, the implementation of a combination of comprehensive and classified personal income tax system. Implementation of tax reform in urban construction reform, when conditions permit property tax levy a unified and standardized real estate, abolition of the charges accordingly. Under the premise of unifying tax administration, give local governments proper tax administration rights. Create conditions to gradually achieve the unity of urban and rural taxation. Promote the reform of the financial management system. Improve the public financial system, a clear government responsibility for financial expenditure at all levels. We will further improve the transfer payment system and increase financial support to the central and western regions and ethnic regions. Deepen departmental budgets, Treasury centralized collection and payment, government procurement and revenue and expenditure management reform. Clean up and standardize administrative business