二、2014年中央和地方预算草案 II.
Draft Central and Local Budgets for 2014
2014年是全面贯彻落实党的十八届三中全会精神、全面深化改革的第一年，也是实现“十二五”规划目标的重要一年。编制好2014年预算，进一步发挥好财政职能作用，对于贯彻落实党中央、国务院确定的各项改革部署，加快政府职能转变，发挥市场在资源配置中的决定性作用，推进国家治理体系和治理能力现代化，具有十分重要的意义。
2014 is the first year for us to
thoroughly put into practice the guiding principles of the Third Plenary
Session of the Eighteenth CPC Central Committee and to comprehensively deepen
reforms. This is also an important year for meeting the targets set in the
Twelfth Five-Year Plan. Well formulated 2014 budgets will enable public finance
to play a key role, and this has important implications for carrying out all
the reform plans of the Party Central Committee and the State Council,
accelerating the transformation of government functions, letting the market
play a decisive role in allocating resources, and promoting modernization of
the country’s governance system and capability.
2014年，我国经济发展环境依然错综复杂。从财政看，收支矛盾十分突出。受我国经济潜在增长率放缓、推进税收制度改革等因素影响，财政收入增长将趋于平缓。同时，支持全面深化改革、调整优化经济结构和促进各项社会事业发展，都需要增加投入。根据面临的财政经济形势，2014年财政工作和预算编制，要全面贯彻落实党中央、国务院的各项决策部署，坚持稳中求进、改革创新，继续实施积极的财政政策；深化财税体制改革，推动相关领域改革，发挥财税体制改革在整体改革中的基础性和支撑性作用，促进加快转变经济发展方式，提高经济发展质量和效益；优化财政支出结构，盘活财政存量，用好财政增量，完善基本公共服务体系，促进社会事业发展，着力改善民生，严肃财经纪律，从严控制“三公”经费等一般性支出；推进预算公开透明，加强地方政府性债务管理，促进经济持续健康发展、社会和谐稳定。
This year, the economic
development environment in China will remain complex. Fiscally, there will be a
serious imbalance between government revenue and expenditure. As the country’s
potential economic growth slows down and we advance reform of the tax system,
influencing factors such as those will likely lead to the slowdown in revenue
growth. In addition, initiatives to deepen reform in an all-around way, adjust
and optimize the economic structure, and promote development of social programs
will require even more investment. Given the fiscal and economic situation, in
doing the public finance work and preparing the budgets for 2014, we need to
fully implement the decisions and plans of the Party Central Committee and the
State Council, make progress while ensuring stability, carry out reforms and
innovations, and continue to implement a proactive fiscal policy. We need to
deepen reform of the fiscal and tax systems and advance reform in relevant
sectors so that reform of the fiscal and tax systems will underpin the country’s
overall reform efforts, accelerate the change of the growth model, and raise
the quality and returns of economic growth. We need to optimize the structure
of government expenditures, make good use of both existing and additional
monetary and financial resources in order to help improve the basic public
services system, promote development of social programs, and emphatically
improve the people’s well-being. We need to tighten up financial discipline and
strictly limit spending on official overseas visits, official vehicles, and
official hospitality, as well as other regular expenditures. We also need to
make budgetary work more open and transparent, strengthen local government debt
management, and promote sustained, sound economic growth and social harmony and
stability.
（一）2014年财税改革工作重点 1. Priorities in fiscal and tax
reforms in 2014
财政是国家治理的基础和重要支柱。全面实现党的十八届三中全会决定确定的各项改革目标，抓好今明两年的财税体制改革工作非常关键。党中央、国务院决定把预算管理制度和税收制度改革作为今年财税体制改革的重点，务必实现良好开局。
Public finance is the basis and
important pillar for governing the country. In order to meet all reform targets
set at the Third Plenary Session of the Eighteenth Party Central Committee, it
is crucial we do a good job in reforming the fiscal and tax systems this year
and the following. The Party Central Committee and the State Council have
decided to make work concerning the budget management system and the tax system
two priorities in this year’s fiscal and tax reforms. We must ensure these two
systematic reforms get off to a good start.
1、深化预算管理制度改革。一是深入推进政府和部门预决算公开。细化政府预决算公开内容，政府支出预决算全部细化到项级科目，专项转移支付预算细化到具体项目。扩大部门预决算公开范围，除涉密部门外，中央和地方所有使用财政拨款的部门均应公开本部门预决算。细化部门预决算公开内容，除按项级科目公开外，要逐步将部门预决算公开到基本支出和项目支出，研究将部门决算按经济分类公开。加大“三公”经费公开力度，细化公开内容，所有财政拨款安排的“三公”经费都要公开。二是实行中期财政规划管理。根据国家中长期发展规划和宏观调控需要，确定中期财政政策，研究编制三年财政规划，对规划期内一些重大改革、重要政策和重大项目，研究政策目标、运行机制、评价办法，并强化其对年度预算的约束，提高财政政策的综合性、前瞻性和可持续性。三是改进年度预算控制方式。审核预算重点由平衡状态、赤字规模向支出预算和政策拓展，硬化支出预算约束。预算执行中原则上不出台新的增支政策。收入预算从约束性转向预期性，促进税收依法征管。四是建立跨年度预算平衡机制。中央财政预算因政策需要可编列赤字，在政策调整后分年弥补。预算执行中如出现超收，原则上用于削减财政赤字、补充预算稳定调节基金；如出现短收，通过调入预算稳定调节基金、削减支出或增列赤字并在经全国人大审定的国债限额内发债平衡。五是全面清理规范财税优惠政策，维护法律的严肃性和公平竞争环境。清理范围包括：各级政府出台的对各类区域的税收优惠、收入全留或增量返还政策；对企业的税费减免、先征后返和财政补贴，低价出让转让土地和国有资产政策；对个人的税费减免、先征后返和财政补贴等政策。不符合法律、行政法规规定的政策要停止执行。税收优惠政策统一由专门税收法律法规规定，各类发展规划不得另行规定财税优惠政策。六是建立定位清晰、分工明确的政府预算体系。明确公共财政预算、政府性基金预算、国有资本经营预算、社会保险基金预算的支出范围和重点，加强统筹协调，避免交叉重复。建立将政府性基金中应统筹使用的资金调入公共财政预算的机制。进一步加大国有资本经营预算资金调入公共财政预算的力度。加强社会保险基金预算管理，做好基金结余的保值增值，在精算平衡的基础上研究社会保险基金预算的可持续性问题。七是加快建立权责发生制政府综合财务报告制度。研究制定政府综合财务报告制度改革方案、制度规范和操作指南，继续组织地方试编政府综合财务报告。修订财政总预算会计制度，对部分事项采用权责发生制，为编制政府综合财务报告提供基础数据信息。
(1) Deepening reform of the
budget management system
First, we will push ahead with
releasing the budgets and final accounts of governments and their departments.
We will make our release of government budgets and final accounts more detailed
- to subsection-level expenditures in government budgets and final accounts and
to every specific project in budgets of special transfer payments. We will
release more departmental budgets and final accounts and, except for those that
deal with classified matters, we will release the budgets and final accounts of
all central and local government departments receiving financial allocations.
We will make our release of departmental budgets and final accounts more
detailed and specific. In addition to subsection-level headings, we will
gradually release basic and project expenditures in departmental budgets and
final accounts, and we will find ways to release departmental final accounts
according to their economic categories. We will redouble efforts to release
expenditures with greater details on official overseas visits, official vehicles,
and official hospitality, and make sure that all such publicly financed
expenditures are made public.
Second, we will do mid-term
fiscal planning. On the basis of the national plan for long- and mid-term
development and macro-control needs, we will develop mid-term fiscal policies
and formulate a three-year fiscal plan. With regard to the major reforms,
policies and projects that will be included in that plan, we will research
policy goals, operational mechanisms, and assessment methods. We will use the
three-year fiscal plan to discipline annual budgeting so as to make our fiscal
policy more comprehensive, forward-looking, and sustainable.
Third, we will improve the ways
in which annual budgets are controlled. The focus of budget examination and verification
will be extended to include not only how balanced they are and the size of the
deficit but also expenditure budgets and policy, and we will tighten
constraints on budget outlays. In principle, we will not introduce new policies
that increase spending during the execution of the budget. We will make revenue
projections less binding and more anticipatory, and promote law-based tax
collection and management.
Fourth, we will establish
mechanisms for balancing budgets that span more than one fiscal year. When
there is deficit due to the adoption of any specific policy, it can be listed
under the central financial budget and covered in later years after the policy
is adjusted. If there is surplus revenue in the execution of the budget, it
should be used to cut fiscal deficit and replenish the Central Budget
Stabilization Fund. In case the revenue comes out short of the budgeted figure,
efforts should be made to make up the difference by drawing on funds from the
Central Budget Stabilization Fund, cutting spending, or increasing budget
deficit and issuing bonds within the government debt cap approved by the NPC.
Fifth, we will review and
regulate preferential fiscal and tax policies across the board in order to
uphold the sanctity of laws and ensure an environment for fair competition.
Policies to be reviewed include: various preferential taxes introduced to
specific localities by all levels of government, including those to allow the
localities to retain all their revenues or turn over their year-on-year gains;
policies granting enterprises reductions of or exemptions from taxes and fees,
granting them rebates after taxes are paid, giving them government subsidies, and
selling land-use rights and state-owned assets to them at lower prices; and
policies granting individuals reductions of or exemptions from taxes and fees,
granting them rebates after taxes are paid, and giving them government
subsidies. All policies violating provisions of laws or administrative
regulations must be ended. Preferential tax policies will only be formulated by
specialized tax laws and regulations, and no other preferential fiscal and tax
policies shall be included in any development plans.
Sixth, we will establish a
clearly-positioned government budgeting system with explicitly-divided
functions. We will define the spending scopes and priorities of budgets for
public finances, government-managed funds, state capital operations, and social
insurance funds, and strengthen their coordinated management to avoid
overlapping. We will put in place a mechanism for transferring money of which
use should be under the overall planning of government-managed funds into the
public finance budget. We will transfer more funds from the state capital
operations budgets into the public finance budgets. We will enhance the
management of budgets for social insurance funds, maintain and increase the
value of surplus funds, and research the sustainability of budgets for social
insurance funds on the basis of actuarial balance.
Seventh, we will quickly
establish the method of accrual accounting for the government’s comprehensive
financial reporting system. We will formulate reform plans, regulations and
standards as well as operation guidelines for such a system, and continue to
organize local governments in preparing comprehensive financial reports on a
trial basis. We will revise the public finance budgetary accounting system,
with some budgetary items dealt with by accrual accounting, to provide basic
data for the preparation of comprehensive government financial reports.
2、推进税收制度改革。一是继续推进营改增改革，在全国范围内实施铁路运输和邮政服务业营改增试点，抓紧研究将电信业纳入营改增范围的政策，力争今年4月1日实施。二是实施鼓励企业年金和职业年金发展的个人所得税递延纳税优惠政策。三是实施煤炭资源税从价计征改革。四是进一步扩展小型微利企业税收优惠政策。五是改革完善消费税制度，调整消费税征收范围、环节和税率。六是加快房地产税立法进程。七是加快推动环境保护税立法工作。
(2) Advancing reform of the tax
system
First, we will continue with the
reform to replace business tax with VAT. We will carry out this reform on a
trial basis on railway transport and postal services nationwide, and we will
quickly research policies for conducting this reform on telecommunications
services and strive to implement them on April 1 this year.
Second, we will carry out a
preferential policy of deferred payment of individual income tax to encourage
the development of annuity plans in enterprises and public institutions.
Third, we will implement the
reform of levying price-based resource tax on coal.
Fourth, we will further expand the
preferential tax policy for small businesses with low profits.
Fifth, we will reform and improve
the excise tax system, and adjust the scope and mechanisms for its collection
and the rate of duty.
Sixth, we will accelerate
legislation on the real estate tax.
Seventh, we will speed up
legislation on the environmental protection tax.
同时，抓紧研究调整中央与地方的事权和支出责任，在转变政府职能、合理界定政府与市场边界的基础上，合理划分各级政府间事权和支出责任，适度加强中央事权和支出责任；保持现有中央和地方财力格局总体稳定，结合税制改革，考虑税种属性，进一步理顺中央和地方收入划分。积极协同推进养老、医药卫生、教育、科技、住房等相关领域改革。
In addition, we will quickly find
ways to adjust the powers and spending responsibilities of central and local
governments. We will reasonably define these powers and responsibilities among
different levels of government and properly enhance those of the central
government on the basis of transforming government functions and appropriately
defining the boundary between government and the market. We will keep the
current division of financial resources between the central and local
governments stable on the whole, and take further steps to better distribute
revenue between them by carrying out reform of the tax system and considering
the different nature of taxes. We will help promote reform of services for the
elderly, medical and health care, education, science and technology, and
housing. |
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