关于2014年中央和地方预算执行情况与2015年中央和地方预算草案的报告 Report
on the Implementation of Central and Local Budgets for 2014 and on Draft Central
and Local Budgets for 2015
——2015年3月5日在第十二届全国人民代表大会第三次会议上 Third Session of the Twelfth
National People’s Congress, March 5, 2015
财政部 Ministry of Finance
各位代表:
Fellow
Deputies,
受国务院委托,现将2014年中央和地方预算执行情况与2015年中央和地方预算草案提请十二届全国人大三次会议审议,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 for 2014 and on the drafts of the central and
local budgets for 2015 to the Third 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、2014年中央和地方预算执行情况 I.
Implementation of the Central and Local Budgets for 2014
2014年,面对复杂多变的国际环境和艰巨繁重的国内改革发展稳定任务,党中央、国务院牢牢把握发展大势,坚持稳中求进工作总基调,全面深化改革,继续创新宏观调控思路和方式,有效实施积极的财政政策和稳健的货币政策,经济运行处于合理区间,发展的协调性和可持续性增强。中央和地方预算执行情况良好。
Faced with a complex and changing
international environment and formidable tasks of domestic reform, development,
and stability in 2014, the Central Committee of the Communist Party of China
(CPC) and the State Council have grasped the overarching trend of development,
adhered to the general principle of seeking progress while keeping performance
stable, deepened reform in all respects, continued to develop new ideas and
methods for exercising regulation at the macro level, and effectively
implemented proactive fiscal policy and prudent monetary policy. As a result,
the economy has performed within an appropriate range, and development has
become more balanced and sustainable. Both the central and local government
budgets were well implemented.
(一)落实全国人大预算决议情况。 1.
Implementation of the NPC’s budget resolution
按照十二届全国人大二次会议有关决议,以及全国人大财政经济委员会的审查意见,深化财税体制改革,加强预算管理,积极发挥财政职能作用。
In accordance with the resolution
of the Second Session of the Twelfth NPC on the report on both the
implementation of the central and local budgets for 2013 and the central and
local draft budgets for 2014 and the review of that report by the NPC’s
Financial and Economic Affairs Commission, we have deepened reform of the
fiscal and tax systems, strengthened budgetary management, and made full use of
the role of public finance.
财税体制改革取得重大进展。深化财税体制改革总体方案经中央政治局会议审议通过。一是预算管理制度改革取得实质性进展。配合完成了预算法修改工作,加快修订预算法实施条例。印发了深化预算管理制度改革的决定。制定了实行中期财政规划管理的意见,启动编制全国三年滚动财政规划。制定了改革和完善中央对地方转移支付制度的意见,优化转移支付结构,中央对地方专项转移支付项目比上年减少三分之一以上,革命老区、民族和边境地区转移支付增长12.1%。二是税制改革有序推进。进一步扩大营改增试点行业范围,将铁路运输、邮政和电信业在全国范围纳入试点。研究制订了消费税改革方案,完善了消费税政策。在全国实施煤炭资源税从价计征改革,调整原油、天然气资源税适用税率,同时清理规范涉及煤炭、原油、天然气的收费基金。配合全国人大积极推进环境保护税等立法工作。向全国人大报送了落实税收法定原则工作建议时间表。三是围绕建立事权和支出责任相适应的制度,系统梳理了成熟市场经济国家事权和支出责任划分情况,调研分析国防、公共安全、食品药品监管等领域的事权和支出责任划分,财政体制改革研究取得阶段性成果。同时,出台了改进加强中央财政科研项目和资金管理的若干意见;制定了深化中央财政科技计划(专项、基金等)管理改革的方案,按五大类重构中央财政科技计划(专项、基金等)体系,推动政府科技管理职能和组织管理方式转变;开展科技成果使用、处置和收益管理改革试点。完成政府采购法实施条例制定工作。制定了政府购买服务管理办法并组织开展试点。积极支持司法、国企国资、金融等其他重要领域的改革。
Major progress has been made in
reforming the fiscal and tax systems.
The overall plan for deepening
reform of the fiscal and tax systems was deliberated over and passed at a
meeting of the Political Bureau of the CPC Central Committee.
First, substantive progress has
been made in reforming the budget management system. We cooperated with the NPC
on revising the Budget Law and saw the completion of its revision, and moved
faster to revise the regulations on its enforcement. We issued the decision on
deepening reform of the budget management system. We formulated the guidelines
on carrying out medium-term fiscal planning, and began work on developing a
national fiscal plan on a rolling three-year basis. We drew up the proposal on
reforming and improving the system of transfer payments from the central to
local governments and optimized the structure of payments, cutting the number
of items receiving special transfer payments by over one third compared with
the previous year and increasing transfer payments to old revolutionary base
areas, areas with concentrations of ethnic minorities, and border areas by
12.1%.
Second, systematic steps have
been taken to reform the tax system. We further extended the trials to replace
business tax with value added tax (VAT) to include, on a national scale, the
railway transport, postal, and telecommunications industries. We drew up a plan
for the reform of consumption tax and improved related policies. We implemented
nationwide reform to levy a price-based resource tax on coal, adjusted the
rates of resource tax on crude oil and natural gas, and cleared up and
standardized administrative charges and government funds related to coal, crude
oil, and natural gas. We cooperated with the work of the NPC on tax-related
legislation, including preparatory work on legislation on environmental
protection tax, and submitted to the NPC a suggested timetable for work on the
implementation of the law-based taxation principle.
Third, with a view to creating a
better fit between government powers and spending responsibilities, we made a
systematic review of how powers and expenditure responsibilities are allocated
in mature market economies, researched into the current allocation of powers
and spending responsibilities in sectors including national defense, public
security, and food and drug regulation, and achieved initial results in our
research on fiscal structural reform.
In addition, we published the
guidelines on improving and strengthening management of central
government-funded research programs and their funding. We formulated a plan for
deepening reform of the management of science and technology initiatives
(projects and funds) financed by the central government, restructuring the
system of management for such initiatives (projects and funds), dividing them
into five categories, and gave impetus to the transformation of the government’s
functions of managing science and technology and the ways it exercises
management. We carried out pilot reforms on management of the use and
commoditization of and the distribution of profit from scientific and
technological advances. We finished formulating the Regulations on the
Enforcement of the Government Procurement Law. We drew up regulations for
managing the government procurement of services and organized the launching of
trials for governments to procure services. We also gave our support to reforms
in state-owned enterprises (SOEs) and in the judicial, state capital,
financial, and other important sectors.
预算约束强化。认真执行全国人大批准的预算,维护预算的权威性。在财政收入增长放缓、支出压力加大的情况下,财政赤字与年初预算相当。在规定时限内批复中央部门预算,严格控制预算追加事项和追加时限,减少部门预算调整。加快中央对地方转移支付下达进度,一般性转移支付资金由批准预算后90日内下达缩短为30日内下达。完善地方预算支出进度考核办法,及时督促支出进度慢的地区加快执行。加强结转结余资金清理,出台了进一步盘活财政存量资金的十条具体政策措施。全面清理和规范地方财政专户,撤销不符合规定的地方财政专户约1.2万个。
Constraints on budgets were
tightened.
We worked diligently to implement
NPC-approved budgets and maintain their authority. Despite a slowdown in the
growth of government revenue and mounting pressure on expenditure, the deficit
was kept at the same level as the figure budgeted in early 2014. We examined
and approved the budgets of central government departments within the
stipulated time frame, kept under strict control additional items in their
budgets for which funds may be appropriated and the time frames within which
such appropriations may be made, and reduced adjustments to departmental
budgets. We sped up the process of making central government transfer payments
available to local governments, shortening the time needed for general transfer
payments from within 90 days to within 30 days of the approval of a budget. We
improved the methods for evaluating the progress of implementation of budgetary
expenditures by local governments, and promptly urged localities where spending
had fallen behind schedule to speed up their implementation. We intensified
efforts to develop an accurate picture of carryover and surplus funds, and
launched ten specific policies and measures to make better use of available
government funds. We thoroughly reviewed and standardized local governments’
special accounts and closed approximately 12,000 accounts that ran counter to
relevant regulations.
财政预算管理更加规范。清理规范税收等优惠政策,违法违规的优惠政策自2014年12月1日起一律停止执行,经过清理后保留的优惠政策以及今后新制定的优惠政策一律纳入长效机制、规范管理。进一步规范政府性基金预算管理,建立了将政府性基金预算中应统筹使用的资金列入一般公共预算的机制。完善国有资本经营预算管理,继续提高了中央企业国有资本收益收取比例。中央国有资本经营预算调入一般公共预算的资金规模由2013年的65亿元增加到184亿元。全国社会保险基金预算首次编入预算草案。
Fiscal and budgetary management
was made more standardized.
We reviewed and standardized
preferential policies in taxation and other areas. The implementation of any
preferential policy that was in breach of laws or regulations was, as of
December 1, 2014, terminated without exception, while those that were retained
after the review, along with any new preferential policies are all to be
brought under permanent mechanisms and standardized management. We further
standardized the management of budgets for government-managed funds, and
established a mechanism for moving funds for which use should come under
overall planning from the budgets of government-managed funds to the general
public budgets. We improved management of state capital operations budgets and
further raised the share of profits from the operations of central government
enterprises turned over to the central government. Funds transferred from the
budgets for central state capital operations to general public budgets were
increased to 18.4 billion yuan from 6.5 billion yuan in 2013. The budgeting for
national social security funds was included in the draft budget for the first
time.
政府性债务管理制度进一步健全。出台了加强地方政府性债务管理的意见,明确建立规范的地方政府举债融资机制,对地方政府债务实行规模控制、预算管理和风险预警,建立“借、用、还”相统一的地方政府性债务管理机制。开展清理甄别地方政府存量债务工作。研究制定地方政府性债务风险评估预警等相关配套办法。2014年继续发行地方政府债券4000亿元,在10个地区顺利开展了地方政府债券自发自还试点。完善国债余额管理制度,扩大了国债预发行试点券种,健全了关键期限国债定期发行和续发机制,首次发布了关键期限国债收益率曲线。制定了权责发生制政府综合财务报告制度改革方案,明确了建立政府综合财务报告制度的总体思路、主要任务、具体内容和实施步骤等。推动投融资机制创新,推广运用政府和社会资本合作(PPP)模式,出台合作模式指南,开展项目示范。
Further improvements were made to
the system for managing government debt.
We introduced the guidelines on
strengthening management of local government debt; established a standardized
mechanism for local governments to secure financing through bond issuance; put
into practice controls on the scale of local government debt, budgetary
management, and early warning against risk; and established a local government
debt management mechanism under which the borrowing, use, and repayment of
funds are integrated. We worked to develop a clear picture of the outstanding
debts of local governments. We formulated methods for assessing and giving
early warnings on risks relating to local government debt. A total of 400
billion yuan worth of local government bonds were issued in 2014, and trials
were successfully launched in ten regions for local governments to issue their
own bonds and repay their own debts. We improved the system for managing the
outstanding balance of government bonds, increased the types of bonds included
within the trials of when-issued trading of government bonds, improved the
mechanism for the periodic issuance and reissuance of government bonds of key
terms, and for the first time, released the yield curves of key-term government
bonds. We developed a reform plan to introduce a system for comprehensive
government financial reporting based on accrual accounting, and clearly
delineated the basic thinking on, major tasks for, concrete substance of, and
steps for establishing such a system. We encouraged innovations in investment
and financing mechanisms, and promoted the use of the public-private
partnership (PPP) model, formulating guidelines on such partnerships and
initiating projects that demonstrate how the model works in practice.
财经纪律严肃性增强。在全国范围开展了严肃财经纪律和“小金库”专项治理工作,狠刹各种财经违纪违法行为,在预算收支、政府采购等方面查出问题金额1406亿元,已对1538人进行责任追究。严格执行“三公”经费只减不增的要求,减少会议费支出,清理超标公务用车和办公用房,从严控制政府性楼堂馆所建设和财政供养人员,严格控制使用财政资金举办文艺晚会等活动。基本完成中央和国家机关公务用车制度改革。完善《党政机关厉行节约反对浪费条例》财政财务配套制度体系。在国库集中支付制度改革已基本覆盖县级以上预算单位的基础上,推动乡镇分类实施改革。推进国库集中支付电子化管理在省级全面实施。积极推广公务卡强制结算目录制度。加强预算执行动态监控机制建设,重点加大对会议费、培训费、招待费、重大专项等资金的监控力度。加大预决算公开力度,公开预决算的中央部门增加到99个,专门增加了“三公”经费财政拨款预决算表。中央财政预决算和部门预决算公开到支出功能分类最底层的项级科目,专项转移支付预算公开到具体项目。31个省(自治区、直辖市)全部公开了本地区一般公共预算和本级部门预算。
Financial discipline was
strengthened.
We intensified efforts nationwide
to tighten up financial discipline and deal with unauthorized departmental
coffers, and investigated and prosecuted all types of financial behavior in
violation of the law or discipline. Irregularities to the sum of 140.6 billion
yuan were discovered in areas including budgetary revenue and expenditure as
well as government procurement, and 1,538 individuals were held to account. We
strictly enforced the requirement that increases are not to be tolerated in
spending on official overseas visits, official vehicles, and official
hospitality, and that such spending should be cut. We reduced expenditures on
meetings; put a stop to the use of official vehicles and office space by
officials in excess of standards; and kept under strict control the
construction of new government buildings, increases in the total number of
government employees, and the use of government funds to host gala parties or
other events. We basically completed the reform of the system for the use of
official vehicles by agencies of the CPC Central Committee and the central
government. We improved financial and accounting systems underpinning the Regulations on Practicing Thrift and
Opposing Waste in Party and Government Bodies. Having basically achieved
complete coverage of all budget-preparing departments at and above the county
level with the centralized treasury payment system, we moved forward with the
reform of town and township institutions according to their types. We pushed
for the implementation of digital centralized treasury payment by all provincial-level
finance departments. We actively promoted the system of listing items requiring
procurement through government credit cards. We strengthened the development of
mechanisms for dynamic monitoring of the implementation of budgets, with a
focus on intensifying monitoring over spending on meetings, training,
hospitality, and major programs. We redoubled efforts to ensure that budgets
and final accounts are released to the public, increasing the number of central
government departments that release their budgets and final accounts to 99 and
adding into budgets and final accounts a table specifically showing government
spending on official overseas visits, official vehicles, and official
hospitality. The budgets and final accounts released by the central government
and its departments were detailed down to the subsection level - the lowest
level in the classification of functions of expenditure, and the budgets of
special transfer payments released were detailed down to the specific project.
Thirty-one provinces, autonomous regions, and municipalities directly under the
central government released their general public budgets and the budgets of
their departments. |
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