关于2013年中央和地方预算执行情况与2014年中央和地方预算草案的报告（中英对照）

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关于2013年中央和地方预算执行情况与2014年中央和地方预算草案的报告

Report on the Implementation of Central and Local Budgets in 2013 and on Draft Central and Local Budgets for 2014

 

——2014年3月5日在第十二届全国人民代表大会第二次会议上

Second Session of the Twelfth National People’s Congress, March 5, 2014

 

财政部

Ministry of Finance

 

各位代表：

 

Fellow Deputies,

 

受国务院委托，现将2013年中央和地方预算执行情况与2014年中央和地方预算草案提请十二届全国人大二次会议审议，并请全国政协各位委员提出意见。

 

The Ministry of Finance has been entrusted by the State Council to submit this report on the implementation of the central and local budgets in 2013 and on the draft central and local budgets for 2014 to the Second Session of the Twelfth National People’s Congress (NPC) for your deliberation and for comments from the members of the National Committee of the Chinese People’s Political Consultative Conference (CPPCC).

 

一、2013年中央和地方预算执行情况

I. Implementation of the Central and Local Budgets in 2013

 

2013年，面对极为错综复杂的国内外形势，各地区、各部门在党中央、国务院的坚强领导下，团结一心、奋力拼搏，经济社会发展稳中有进、稳中向好。在此基础上，财政工作与财政改革发展有序推进，预算执行总体良好。

 

In 2013, all regions and government departments united as one, worked hard, and made progress in economic and social development while maintaining stability under the firm leadership of the Central Committee of the Communist Party of China (CPC) and the State Council in spite of the extremely complicated situations in China and abroad. On this basis, fiscal work, reforms and development proceeded in good order and government budgets were satisfactorily implemented on the whole.

 

（一）加强和改善财政宏观调控情况

1. Strengthening and improving macro-control through fiscal policy

 

为保持经济的平稳运行，国务院明确了经济运行合理区间，强调只要增速不滑出底线、就业保持基本稳定，就不采取短期刺激政策对经济运行进行强力干预，而是稳定市场预期，适度预调微调，同时简政放权，推进改革，激发市场活力，释放改革红利。一是坚持不扩大财政赤字，把赤字占GDP的比重控制在2.1%。二是实施促进企业发展的财税优惠政策。暂免征收部分小微企业增值税和营业税，为超过600万户小微企业带来实惠。取消或免征了34项中央级行政事业性收费和314项地方行政事业性收费。扩大了企业研发费用税前加计扣除范围，新增研发人员“五险一金”等扣除项目。三是清理财政存量资金。开展了财政存量资金的摸底和分析工作。在全国范围内开展了地方财政对外借款和财政专户检查。规定了财政结转结余、暂存款、暂付款清理压缩目标，制定了结转结余资金统筹使用的管理办法，将闲置沉淀的资金清理出来用于亟需支持的项目。四是促进优化投资结构。中央基建投资从竞争性领域开始逐步退出，并调整了投资方向和结构，加大对跨省（区、市）重大基础设施建设投入力度，推进城市基础设施建设市场化投融资改革。五是抓好各项政策措施的检查落实。积极开展重大财税政策实施情况检查和跟踪调查，强化对民生政策和资金落实情况的监督，推动党中央、国务院重大决策有效落实。

 

To keep the economy running steadily, the State Council defined a clear range for its functioning, stressing that as long as the rate of growth did not fall below the baseline and employment remained stable, no short-term stimulus policies would be used to intervene in the working of the economy, and efforts would be made instead to keep market expectations stable, carry out appropriate anticipatory adjustments and fine-tuning while at the same time streamlining administration, delegating more power to lower-level governments, promoting reforms, stimulating the market’s vitality, and reaping the benefits of reform.

 

First, we did not increase the deficit, keeping it at 2.1% of GDP.

 

Second, we implemented preferential fiscal and tax policies to promote the development of businesses. We suspended value-added tax (VAT) and business tax on some small and micro businesses, benefiting more than six million businesses. We abolished or exempted 34 central government administrative fees and 314 local government administrative fees. We widened the scope of tax deductions for businesses’ R&D expenses, such as the funds for buying old-age insurance, medical insurance, unemployment insurance, workers’ compensation, and maternity insurance and contributing to the housing provident fund for their R&D personnel.

 

Third, we reviewed the government’s financial resources. We obtained a clear picture of the funds the government had in hand. We carried out a nationwide inspection of the loans granted by local governments and their special accounts. We set the targets for reviewing and cutting carryover and surplus funds, temporary deposits, and temporary payments of the government. We formulated measures for coordinating the use of carryover and surplus funds and uncovered idle funds so that they can be used where they are urgently needed.

 

Fourth, we promoted the optimization of the investment structure. We began to phase out central government investment in capital construction in competitive areas, and then redirected it to other areas and adjusted its structure. We increased investment in major infrastructure projects that extend beyond the borders of provinces, autonomous regions and municipalities directly under the central government. We carried out reform to make investment in and financing for the development of urban infrastructure more market-orientated.

 

Fifth, we inspected the implementation of policies and measures. We actively carried out inspections and follow-up investigations of the implementation of major fiscal and tax policies, strengthened oversight of the implementation of policies for improving the people’s wellbeing and the allocation of funds for this purpose, and promoted the effective execution of the important policy decisions of the CPC Central Committee and the State Council.

 

（二）落实全国人大预算决议情况

2. Implementation of the NPC’s budget resolution

 

按照十二届全国人大一次会议有关决议，以及全国人大财政经济委员会的审查意见，研究完善体制机制，努力做好财政工作。

 

In accordance with the relevant resolutions of the First Session of the Twelfth NPC as well as the comments from the NPC’s Financial and Economic Affairs Commission on the Report on the Implementation of the Central and Local Budgets in 2012 and on the Draft Central and Local Budgets for 2013, we searched for ways to improve systems and mechanisms and strived to do public finance work well.

 

1、完善有利于转方式、调结构的财税政策。把短期调控与长期发展政策有机结合起来，加快推动经济转型升级。一是大力支持科技创新。开展中央财政科技专项优化整合工作，建立“先实施、后拨款”的科技计划和科技重大专项后补助机制。完善国家自主创新示范区试点政策，扩大中央级事业单位科技成果处置权和收益权管理改革试点范围，延长试点期限。二是推进产业结构调整。支持实施“宽带中国”战略和“信息惠民”工程。促进新材料、高端装备、生物医药、现代种业等领域关键技术突破和产业链协同创新。推进新能源财税政策转型。坚持发挥市场机制作用，通过市场竞争实现优胜劣汰，化解过剩产能。三是加强节能减排。中央财政安排专项资金支持开展大气污染防治。积极促进工业、农业领域清洁生产技术示范和推广。鼓励使用节能产品，推动节能环保产业加快发展。整合专项资金，支持“三河三湖”及松花江流域水污染防治和湖泊生态环境保护。支持492个县开展重点生态功能区建设。四是支持外贸转型升级。完善进出口税收政策，降低先进技术设备、关键零部件、能源原材料等780多种商品的进口关税；对煤炭等300多种高耗能、高污染和资源性产品征收出口关税。增加进口贴息资金规模，积极扩大有关商品进口。

 

(1) Fiscal and tax policies were improved to facilitate changes in the growth model and structural adjustments.

 

We brought short-term regulatory policies in line with long-term development policies and accelerated economic transformation and upgrading.

 

First, we fully supported scientific and technological innovations. We optimized and integrated science and technology programs financed by the central government, and established a mechanism which gives state science and technology programs and major science and technology projects the go-ahead before funding is made available. We improved the policy on the trial establishment of national innovation demonstration zones, and extended the pilot reform to more selected institutions affiliated to the central government to allow them to transfer and profit from their scientific and technological advances for a longer period of time.

 

Second, we advanced industrial restructuring. We supported implementation of China’s broadband strategy and IT projects that benefit the people. We encouraged new materials, high-end equipment, biomedicines, the modern seed industry and other areas to make breakthroughs in key technologies and collaborative innovations in industrial chains. We overhauled the fiscal and tax policies on new energy. We have allowed market forces to determine which enterprises will prosper and which will fall by the wayside so as to address overcapacity.

 

Third, we strengthened energy conservation and emissions reduction. The central government allocated funds for the prevention and control of air pollution. We promoted the demonstration and spread of cleaner production technology in industry and agriculture. We encouraged the use of energy-efficient products and accelerated the development of energy conservation and environmental protection industries. We reorganized special funds for the prevention and control of water pollution in the three rivers of Huai, Hai, and Liao and the three lakes of Tai, Chao, and Dianchi as well as the Songhua River; and for the protection of the ecosystems of lakes. We supported 492 counties in developing key eco-friendly functional zones.

 

Fourth, we supported foreign trade transformation and upgrading. We improved import and export tax policies: cutting the import tariffs on more than 780 types of goods, including advanced technology and equipment, key spare parts and components, and energy and raw materials; and introducing tariffs on the export of coal and other 300-plus types of resource products and products of which production is energy intensive or highly polluting. More funds were made available to offset interest paid on imports, and great efforts were put into expanding the import of certain goods.

 

2、注重民生投入的使用绩效。按照守住底线、突出重点、完善制度、引导舆论的思路，在确保财政可持续的基础上，落实好各项民生政策，开展重点民生支出评估，着力建立政府、企业、个人、社会协调配合的机制，树立起个人努力、各方面合理承担责任、勤劳致富的民生理念。合理区分公共性的层次，稳步推进民生相关领域的制度建设，鼓励社会资本参与民生事业建设。选择就业补助、农村危房改造等专项转移支付资金开展绩效考核，建立完善重点民生支出绩效评价机制。

 

(2) Attention was paid to the efficient use of investment in the people’s livelihood.

 

We effectively implemented policies on improving the people’s livelihood whilst ensuring sustainable public finance: we kept to the bottom line, set priorities, improved systems, and guided public opinion. We evaluated key expenditures on improving the people’s livelihood; established a mechanism for coordinating the efforts of the government, businesses, individuals, and society; and cultivated the idea of everyone working hard, all sectors of society sharing responsibility, and getting rich through hard work. We steadily built up systems for improving people’s well-being on the basis of determining how public programs for this purpose are, and encouraged the use of nongovernmental capital in such programs. We selected special transfer payments for employment subsidies and renovation of rundown rural houses to assess their results and established a sound mechanism for evaluating key expenditures on the people’s livelihood.

 

3、进一步加强预算管理。一是加强预算编制和执行管理。细化部门预算编制，进一步压缩代编预算规模，严格控制预算执行中调整事项。建立健全覆盖各级财政的预算执行动态监控体系，开展了国库集中支付电子化管理试点。建立健全公务卡强制结算目录制度，公务卡受理环境逐步改善。二是加快推进预算绩效管理。实施预算绩效管理的部门范围和资金规模进一步扩大。中央财政对部分专项转移支付项目和县级财政支出管理等开展了重点绩效评价，并积极探索实施评价结果公开、绩效约谈、绩效奖惩等绩效评价结果应用。地方预算绩效管理工作也明显加强。三是强化地方政府性债务管理。基本摸清了地方政府性债务底数，对债务高风险地区进行了风险提示，促进加强债务管理和风险防控。地方政府债券自发代还试点范围继续扩大。将土地储备机构融资纳入地方政府性债务统一管理，实行年度可融资规模控制。政府综合财务报告试编范围进一步扩大。四是深入推进预决算公开。中央财政和中央部门预决算公开内容进一步细化，中央部门预决算分别集中公开。中央本级“三公”经费预算由7月份随同中央部门决算公开，提前到4月份随同中央部门预算公开，公开的内容更加详实。推进省以下预决算公开，全国31个省份公开了省级财政总预算和省级预算单位部门预算，大部分省份公开了省级“三公”经费预决算。

 

(3) Budgetary management was strengthened.

 

First, we improved the compilation of budgets and the management of their implementation. We made departmental budgets more detailed, further cut down the size of expenditure budgets compiled by finance departments for relevant departments and projects, and strictly controlled adjustments to items being executed. We established a sound, dynamic system for monitoring the execution of budgets at all levels of government and carried out trials to digitize centralized treasury payment in selected areas. We introduced a list of expenditure items requiring settlement by the use of government credit cards and are promoting the wider acceptance of these cards by commercial outlets.

 

Second, we accelerated efforts to manage budgets more effectively. We applied performance-based budget management to more government departments and to more funds. The central government focused on evaluating the performance of some projects funded by special transfer payments and the management of expenditure at the county level. It also explored ways to release evaluation results, hold admonitory talks on performance, reward good performance and sanction poor performance and other ways to make use of performance evaluation results. Local governments also showed their eagerness to manage their budgets more effectively.

 

Third, we strengthened management of local government debt. We obtained a rather clear picture on how much local government debt there is, gave warnings to regions with high amounts of debt, and strengthened debt management and risk prevention and control. More local governments were selected to begin issuing their own bonds on a trial basis that the central government would pay off. We brought financing done through land reserve institutions into local government debt management and imposed a ceiling on its annual size. More governments began to prepare comprehensive financial reports on a trial basis.

 

Fourth, extensive efforts were made to release budgets and final accounts. The released budgets and final accounts of the central government and its departments were more detailed. The budgets of all the central government’ s departments were made public together in April, and their final accounts were made public together in July. More detailed budgets for central government departments’ spending on official overseas visits, official vehicles, and official hospitality were released in April together with their other budgets, instead of July when such budgets used to be made public together with these departments’ final accounts. We got more governments at and below the provincial level to disclose their budgets and final accounts: General fiscal budgets at the provincial level and departmental budgets of provincial-level organs responsible for preparing budgets were disclosed in the country’s 31 administrative areas, and budgets and final accounts for the spending on official overseas visits, official vehicles, and official hospitality at the provincial level were made public in most provinces, autonomous regions, and municipalities under the central government.

 

4、加快推进财税体制改革。坚持顶层设计与分步实施相结合的原则，在研究提出深化财税体制改革总体思路的同时，不失时机地推出一系列改革措施。交通运输业和部分现代服务业营改增试点顺利推向全国，全年减轻企业税负超过1400亿元，促进了服务业发展和产业结构优化。实施部分品目资源税从价计征改革试点。取消和下放了一批财政行政审批事项。出台了政府向社会力量购买服务的指导意见，积极组织开展政府购买服务工作。研究明确了清理规范中央专项转移支付的思路和方案，压减了一批专项转移支付项目，下放了一批专项转移支付项目的审批权。支持黑龙江省开展“两大平原”涉农资金整合试点。推动地方结合实际，清理整合省对下的转移支付项目。

 

(4) Fiscal and tax reforms were accelerated.

 

In light of the principle of carrying out reform step by step in accordance with the top-level design, we lost no opportunity to introduce a series of reform measures while working out a master plan to deepen fiscal and tax reforms. The pilot project to replace business tax with VAT in the transportation industry and some modern service industries was carried out across the country successfully, thereby reducing the tax load on businesses by more than 140 billion yuan for the year and helping develop the service industry and optimize the industrial structure. We implemented a trial reform of levying price-based taxes on some resources. We abolished or delegated a number of financial items subject to administrative review and approval. We have unveiled guidelines for government procurement of public services from nongovernmental sectors and actively organized and carried out this work. We studied and defined our ideas and plan for reviewing and straightening out special transfer payments from the central government, reduced a number of special transfer payments, and delegated the authority of review and approval over certain items to lower levels. We supported Heilongjiang Province in launching a pilot project to combine funds concerning agriculture, rural areas, and farmers for the Songnen and Sanjiang plains. We encouraged provincial-level governments to review and integrate their transfer payments to governments at lower levels in light of their actual conditions.

 

5、厉行勤俭节约。认真贯彻中央八项规定精神，按5%比例压减中央本级一般性支出，腾出的资金转入中央预算稳定调节基金，留待以后年度经预算安排使用。各地也都相应压减了支出。加强厉行节约反对浪费制度建设，围绕落实《党政机关厉行节约反对浪费条例》，发布了中央和国家机关会议费、培训费、差旅费、外宾接待经费、因公临时出国经费和因公短期出国培训经费等管理办法，增强制度的可操作性和权威性，为建立健全厉行节约反对浪费长效机制奠定了基础。

 

(5) Every area was economized.

 

We faithfully complied with the Party Central Committee’s eight-point regulations and cut regular expenditures of the central government by 5%, with the funds saved transferred to the Central Budget Stabilization Fund for future budgetary purposes. Local governments also reduced their spending accordingly. We have strengthened the system to stringently economize and curb waste. Focusing on implementing the Regulations on Practicing Thrift and Opposing Waste in Party and Government Bodies, we formulated measures for managing expenditures of the bodies of the CPC Central Committee and the central government on meetings, training, business travel, hospitality for foreign guests, temporary overseas trips, short-term overseas training and other official business purposes, thus making the system more operational and authoritative and providing a foundation for establishing a sound, permanent mechanism.