（17）深化财税体制改革。健全预算制度，加强财政资源和预算统筹，把依托行政权力、政府信用、国有资源资产获取的收入全部纳入政府预算管理。完善国有资本经营预算和绩效评价制度，强化国家重大战略任务和基本民生财力保障。强化对预算编制和财政政策的宏观指导。加强公共服务绩效管理，强化事前功能评估。深化零基预算改革。统一预算分配权，提高预算管理统一性、规范性，完善预算公开和监督制度。完善权责发生制政府综合财务报告制度。

(17) Deepening reform of the fiscal and tax systems 

We will further improve the budget system and strengthen unified management of all fiscal resources and budgets. All revenues generated on the basis of the exercise of administrative power, government credit, and state-owned resources and assets will be placed under government budget management. We will improve the budgeting and performance assessment systems for state capital operations and strengthen fiscal support for major national strategic tasks and basic public wellbeing. We will enhance macro guidance on budgeting and fiscal policies. We will strengthen performance management for public services, with a focus on conducting ex ante evaluations of their functions. Reforms for zero-based budgeting will be advanced. We will unify budget allocation powers, make budget management more unified and standardized, and take steps to boost budget transparency and enhance budget oversight. We will improve the system for comprehensive government financial reporting based on accrual accounting.