(a) to formulate and implement development strategies, principles and policies, medium and long-term planning, reform programs and other relevant fiscal and taxation policies; Participate in the formulation of macroeconomic policies; Put forward suggestions on macro-control and comprehensive balance of social financial resources by using fiscal and taxation policies; Formulate and implement distribution policies between the central and local governments and between the state and enterprises.
(2) Drafting the draft regulations on fiscal, financial and accounting management; To formulate and implement financial, financial and accounting management rules and regulations; Organize international negotiations on foreign-related finance and debt, and initialled relevant agreements and agreements.
(3) To prepare the draft annual central budget and final accounts and organize their implementation; Entrusted by the State Council, report the central and local budgets and their implementation to the National People's Congress, and report the final accounts to the NPC Standing Committee; To manage the central government's various financial revenues, and manage the central extra-budgetary funds and financial special accounts; Manage relevant government funds.
(four) put forward the tax legislation plan, and submit the draft tax law and the tax bill to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); According to the national budget, determine the fiscal tax revenue plan; Put forward suggestions on tax increase and decrease, subject tax rate adjustment, tax reduction and exemption, and temporary special tax reduction and exemption that have great influence on the central finance; Participate in foreign-related tax and international tariff negotiations and sign foreign-related tax agreements and draft agreements; Formulate international tax agreements and model agreements; To undertake the daily work of the State Council Customs Tariff Commission.
(five) the management of central public expenditure; Formulate and implement government merger and acquisition policies; To manage the non-trade foreign exchange of administrative institutions, institutions and social organizations within the financial budget and the balance of payments within the financial budget; Formulate expenditure standards and policies that need to be uniformly stipulated throughout the country; To formulate and implement the financial systems of public institutions and administrative units; Formulate the financial system for capital construction.
(six) to formulate and implement the distribution policy between the state and enterprises, and manage the expenditures of enterprises supported by the central finance; To formulate and organize the implementation of the general principles of enterprise finance; Responsible for supervising the finance of enterprises directly under the central government and managing the income of state-owned capital; Summarize and analyze the annual financial accounts of national enterprises; Responsible for the management of asset appraisal industry.
(seven) to handle and supervise the economic development expenditure of the central government, the financial allocation of the central investment projects, the funds invested by the central government to tap the potential and the trial production fees of new products; Responsible for comprehensive agricultural development; Formulate the general rules of enterprise finance and supervise the implementation.
(eight) the management of the central financial social security expenditure; Formulate the financial management system of social security fund; Organize and implement financial supervision over the use of social security funds.
(nine) to formulate and implement the principles, policies, rules and regulations and management measures of the government's domestic debt management, and to prepare the national debt issuance plan; To formulate guidelines, policies, rules and regulations and management measures for the management of government foreign debts; To undertake foreign negotiations and consultations on loans from foreign governments, the World Bank, the Asian Development Bank and the Export-Import Bank of Japan; Representing the Government of China in international financial organizations.
(ten) to formulate and supervise the rules and regulations of implementation of accounting and the accounting standards for enterprises, and to formulate and supervise the implementation of the total government budget, administrative institutions and accounting systems by industry; To guide and supervise the business of certified public accountants and accounting firms; Guide and manage social audit; To examine and approve the establishment of representative offices in China by foreign accounting firms.
(eleven) to supervise the implementation of fiscal and tax policies, laws and regulations; Check and reflect major issues in financial revenue and expenditure management; Put forward policy suggestions to strengthen financial management; Managing the Office of the Financial Ombudsman.
(twelve) to formulate financial research and education plans; Organizing the training of financial talents; Responsible for financial information and financial publicity.
(thirteen) to undertake other tasks assigned by the State Council.
2. How many departments does the Ministry of Finance have?
(1) general office. Responsible for the daily operation of the organs, undertake information, news propaganda, security, letters and visits, government affairs disclosure and other work. To undertake the financial affairs, government procurement and state-owned assets management of organs and directly affiliated units.
(2) Policy Research Office. Put forward specific suggestions, and urge the implementation of the major decisions of the central financial and economic work in this department. Study major issues in economic, social and financial work, put forward suggestions on fiscal and taxation reform and important fiscal and taxation policies, and put forward suggestions on financial support for reform and development in related fields.
(3) General Department. Analyze and forecast the macroeconomic situation, and put forward macro-control policies and medium-and long-term financial planning suggestions. Organize the construction of financial information database. Organize the formulation of government procurement service system. Put forward income distribution policy suggestions and reform programs. Manage the housing reform and security fund. In conjunction with relevant parties, formulate policies for the transfer of state-owned resources such as land, sea areas, islands and minerals. Undertake lottery management related work. To undertake the related work of cleaning up and standardizing the allowances and subsidies for civil servants. Manage financial bills.
(4) the legal department. Drafting relevant laws, administrative regulations and rules. To undertake the legality review of relevant normative documents of this organ. Organize financial law popularization work. Undertake major administrative penalty hearings, administrative reconsideration, administrative litigation and other work.
(5) Department of Taxation and Administration. To organize the drafting of draft tax laws and administrative regulations and their detailed rules for implementation. Put forward suggestions such as tax increase or decrease, tax item and tax rate adjustment, tax reduction and exemption, and tax policy adjustment plan. To undertake foreign-related tax negotiations and draft international tax agreements and model agreements. Carry out investigation and analysis of tax sources. Organize the formulation of government non-tax revenue management systems and policies, and undertake related work such as government funds and administrative fees management.
(6) Customs Department (the State Council Customs Tariff Commission Office). To organize the drafting of draft tariff laws and administrative regulations and their detailed rules for implementation. Put forward suggestions on adjusting tax items and tax rates. Put forward suggestions on tariff and import tax policies. Draw up a tariff negotiation plan, undertake relevant tariff negotiation work, and put forward suggestions on levying special tariffs.
(7) Budget Division. Put forward suggestions on fiscal policy, fiscal system, budget management system and government debt management system, and organize the preparation of medium-term financial planning. Prepare the annual draft of the central budget and final accounts and the budget adjustment plan, and organize the preparation and review of the central general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget. Organize the construction of expenditure standard system of central departments and the management of project library. To undertake the transfer payment from the central government to the local government and summarize the annual local financial budget. Undertake the related work of government debt management.
(8) Ministry of Finance (Government Procurement Management Office). Organize budget execution, monitoring, analysis and forecast. Formulate the accounting system for the total financial budget. Organize the formulation of treasury management and centralized treasury payment system. Organize and implement centralized collection of government non-tax revenue into the state treasury. Manage financial and budgetary unit accounts, financial final accounts and general accounting. Formulate the government financial reporting system and organize its implementation. To undertake the related work of treasury cash management. To undertake the relevant management work such as the issuance and payment of government domestic debts. Formulate and supervise the government procurement system, and undertake open negotiations on the government procurement market.
(9) Ministry of National Defense. To undertake the work in military sector budget, military industry, integration of defense and civilian technologies development and other related fields, and put forward relevant financial policy suggestions. Formulate relevant financial management systems for military scientific research institutions. Work with relevant parties to study and formulate military pricing bargaining rules.
(10) Economic Construction Department. To undertake the work related to departmental budgets and budgetary expenditures in related fields such as industry, transportation, energy, commerce and trade, grain and material reserves, construction and emergency response, and put forward relevant financial policy suggestions. Handle the financial allocation of central infrastructure investment, participate in the formulation of relevant policies and formulate the financial management system of infrastructure. To undertake the financial management of relevant policy subsidies and special reserves. To undertake the work related to three central enterprises, namely railway, postal service and tobacco, in which the Ministry of Finance performs the investor's duties on behalf of the State Council.
(1 1) Department of Administration, Politics and Law. To undertake departmental budgets and budgetary expenditures in the fields of administration, politics and law, diplomacy, international development, economic and trade cooperation, etc., and put forward relevant financial policy suggestions. To formulate the financial management system of administrative funds, and put forward the expenditure standards and quotas. Formulate the living treatment system for people going abroad (abroad) on business and personnel of Hong Kong and Macao institutions. Handle the relevant work of the state finance to pay membership fees and donations to international organizations. Undertake the management of clothing.
(12) Department of Science, Education, Culture and Health (Office of the Leading Group for the Supervision and Administration of State-owned Assets of Central Cultural Enterprises). To undertake departmental budgets and budgetary expenditures in the fields of publicity, culture and tourism, science and technology, education and sports, and put forward relevant financial policy suggestions. To undertake the work related to the central cultural enterprise that the Ministry of Finance performs the investor's duties on behalf of the State Council. Formulate a general financial management system for public institutions. Manage the central financial funds for science and technology for the people and the financial education funds of central universities. To undertake the daily work of the leading group for the supervision and management of state-owned assets of central cultural enterprises.
(13) Ministry of Social Security. To undertake departmental budgets and budgetary expenditures in human resources and social security, civil affairs, health and wellness, veterans affairs, medical security and other related fields, and put forward relevant financial policy suggestions. Formulate the financial management system of relevant funds (funds) in conjunction with relevant parties. Review and summarize the draft budget and final accounts of the national social insurance fund. Undertake the financial supervision of social insurance funds.
(14) Department of Natural Resources and Ecological Environment. To undertake the work related to the budgets of natural resources, ecological environment, forestry, grassland and other departments and related fields, and put forward financial policy suggestions on promoting resource conservation, land consolidation, ecological protection and restoration, pollution prevention, nuclear and radiation safety, ocean, surveying and mapping, and national park construction. Participate in the formulation of development plans and policies in the fields of natural resources and ecological environment.
(15) Department of Agriculture and Rural Affairs. To undertake departmental budget work in agriculture, rural areas, water conservancy, meteorology, poverty alleviation and other related fields, and put forward relevant financial policy suggestions. Undertake financial support for the implementation of the rural revitalization strategy and make overall arrangements for financial poverty alleviation funds. Put forward policy measures and suggestions for comprehensive rural reform. To undertake the relevant work of Heilongjiang Beidahuang Agricultural Reclamation Group Company, which was performed by the Ministry of Finance on behalf of the State Council.
(16) Asset Management Department. To formulate rules and regulations on the management of state-owned assets in administrative institutions, enterprise financial systems and methods for compiling enterprise financial and accounting reports, and organize their implementation. Promote centralized and unified supervision of state-owned assets operated by central administrative institutions. Implement the state-owned assets management report. Undertake the related work of asset appraisal and management.
(seventeen) the financial sector. To undertake the coordination and cooperation between fiscal policy and monetary policy, financial supervision and financial system reform. Formulate rules and regulations on the management of state-owned financial capital, and undertake the relevant work of the central state-owned financial capital investors. To undertake the budget-related work of the financial department and formulate the financial system of financial enterprises and financial management departments. To formulate policy finance and relevant policies of inclusive finance. To undertake the management of government external debt. Formulate measures for the management of national social security fund investment in conjunction with relevant parties. Formulate a cooperation system between government and social capital in the field of public services.
Department of International Economic Relations (Hong Kong, Macao and Taiwan Office). Study and analyze major issues in international economic relations. Carry out international multilateral and bilateral financial cooperation and dialogue. To undertake the foreign affairs management of the Ministry of Finance. To undertake cooperation and exchange affairs involving Hong Kong, Macao and Taiwan.
(XIX) Department of International Financial Cooperation. Study and analyze major issues of international financial cooperation. To undertake investment and financing, development assistance, technical assistance, economic monitoring and fund management of relevant international financial organizations. Manage loans (grants) from multilateral development institutions and foreign governments according to regulations. To undertake the work of China and the Office of the Council of International Financial Organizations.
(20) accounting department. Formulate and organize the implementation of a unified national accounting system. To guide the work related to the construction of accounting talents, and undertake the management of accounting professional technical qualifications in accordance with regulations. To guide and supervise the business work of certified public accountants, accounting firms and bookkeeping agencies.
(twenty-one) supervision and evaluation bureau. To supervise the implementation of fiscal and tax laws and policies and budget management. To supervise and inspect the quality of accounting information, certified public accountants and the practice quality of asset appraisal industry. Undertake the work related to budget performance evaluation.
(22) Department of Personnel Education. To undertake the establishment of cadres, personnel and institutions of organs, agencies and directly affiliated units. Guide the construction of talent team and education and training in the financial system. To undertake the inspection work of organs, agencies and directly affiliated units. Party committees of organs. Responsible for the party-mass work of Beijing municipal organs and directly affiliated units. Bureau of retired veteran cadres. Responsible for the work of retired cadres.