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（中英对照）

（3）中央对地方税收返还和转移支付执行情况。

3) Central government tax rebates and transfer payments to local governments

中央对地方税收返还和转移支付51604.45亿元，完成预算的99.5%，增长7.5%。其中，一般性转移支付27567.39亿元，专项转移支付18940.72亿元。一般性转移支付占全部转移支付的59.3%，比2013年提高2.2个百分点。

Central government tax rebates and transfer payments to local governments totaled 5.160445 trillion yuan, 99.5% of the budgeted figure and an increase of 7.5%. This figure includes 2.756739 trillion yuan in general transfer payments and 1.894072 trillion yuan in special transfer payments. General transfer payments accounted for 59.3% of total transfer payments, an increase of 2.2 percentage points over 2013.

2、政府性基金预算。

(2) Budgets for government-managed funds

2014年全国政府性基金收入54093.38亿元，全国政府性基金支出51387.75亿元。

In 2014, revenue from government-managed funds nationwide came to 5.409338 trillion yuan, and expenditure from these funds amounted to 5.138775 trillion yuan.

中央政府性基金收入4097.51亿元，为预算的98.3%，下降3.3%。加上2013年结转收入907.13亿元，中央政府性基金收入总量为5004.64亿元。中央政府性基金支出4319.54亿元，完成预算的86.8%，增长3.4%。其中，中央本级支出2963.92亿元，对地方转移支付1355.62亿元。中央政府性基金结转下年支出685.1亿元。

Revenue from central government-managed funds totaled 409.751 billion yuan, 98.3% of the budgeted figure and a decrease of 3.3%. Adding the 90.713 billion yuan carried forward from 2013, revenue from central government-managed funds totaled 500.464 billion yuan in 2014. Expenditure from central government-managed funds totaled 431.954 billion yuan, 86.8% of the budgeted figure and an increase of 3.4%. Of this, central government spending was 296.392 billion yuan and transfer payments to local governments amounted to 135.562 billion yuan. A total of 68.51 billion yuan has been carried forward to 2015 from central government-managed funds.

地方政府性基金本级收入49995.87亿元，增长4.1%。其中，国有土地使用权出让收入42605.9亿元。加上中央政府性基金对地方转移支付收入1355.62亿元，地方政府性基金收入为51351.49亿元。地方政府性基金支出48423.83亿元，增长1.4%。其中，国有土地使用权出让收入安排的支出41202.45亿元。

Revenue from funds managed by local governments reached 4.999587 trillion yuan, an increase of 4.1%. This figure includes 4.26059 trillion yuan from the sale of state-owned land-use rights. Adding the 135.562 billion yuan in transfer payments from central government-managed funds, total revenue from local government- managed funds was 5.135149 trillion yuan. Expenditure from local government- managed funds totaled 4.842383 trillion yuan, an increase of 1.4%. This includes 4.120245 trillion yuan of spending from the proceeds of selling state-owned land-use rights.

3、国有资本经营预算。

(3) Budgets for state capital operations

2014年全国国有资本经营预算收入2023.44亿元，全国国有资本经营预算支出1999.95亿元。

In 2014, budgetary revenue from state capital operations nationwide totaled 202.344 billion yuan, and budgetary expenditure on state capital operations totaled 199.995 billion yuan.

中央国有资本经营预算收入1410.91亿元，为预算的98.9%，增长33.3%。加上2013年结转收入152.19亿元，收入总量为1563.1亿元。中央国有资本经营预算支出1419.12亿元，完成预算的89.9%，增长45.1%。其中，调入一般公共预算用于社会保障等民生支出184亿元，增长183.1%。中央国有资本经营预算结转下年支出143.98亿元。

Budgetary revenue from the central government’s state capital operations totaled 141.091 billion yuan, 98.9% of the budgeted figure and an increase of 33.3%. Adding the 15.219 billion yuan carried forward from 2013, total revenue stood at 156.31 billion yuan. Budgetary spending on the central government’s state capital operations came to 141.912 billion yuan, 89.9% of the budgeted figure and an increase of 45.1%. Of this, 18.4 billion yuan, an increase of 183.1%, was brought into the general public budget and spent on social security and other areas related to the people’s quality of life. Surplus budgetary revenue from the central government’s state capital operations, totaling 14.398 billion yuan, was carried over to 2015.

地方国有资本经营预算收入612.53亿元，地方国有资本经营预算支出580.83亿元。地方国有资本经营预算收大于支的部分结转下年使用。

Budgetary revenue from state capital operations of local governments totaled 61.253 billion yuan, and total budgetary spending amounted to 58.083 billion yuan. Surplus budgetary revenue from state capital operations of local governments was carried forward to 2015.

4、社会保险基金预算。

(4) Budgets for social security funds

2014年全国社会保险基金收入39186.46亿元，为预算的104%。其中，保险费收入29104.1亿元，财政补贴收入8446.35亿元。全国社会保险基金支出33669.12亿元，完成预算的103.3%。当年收支结余5517.34亿元，年末滚存结余50408.76亿元。

In 2014, revenue from social security funds nationwide totaled 3.918646 trillion yuan, 104% of the budgeted figure. This includes 2.91041 trillion yuan of insurance premiums and 844.635 billion yuan of government subsidies. Social security fund expenditure totaled 3.366912 trillion yuan nationwide, 103.3% of the budgeted figure. Revenue exceeded expenditure in 2014, leaving a surplus of 551.734 billion yuan, and the year-end balance reached 5.040876 trillion yuan after the surplus in 2014 was rolled over.

总的看，2014年财政运行基本平稳，各项财政改革发展工作取得了新进展。这是党中央、国务院科学决策、坚强领导的结果，是全国人大、全国政协及代表委员们监督指导、大力支持的结果，是各地区、各部门以及全国各族人民齐心协力、艰苦奋斗的结果。

In general, fiscal operations were basically steady in 2014 and fresh progress has been made in fiscal reform and development. We owe this to the sound policymaking and firm leadership of the CPC Central Committee and the State Council; to the oversight, guidance, and strong support from the deputies of the NPC and the members of the CPPCC National Committee; and to the joint efforts and hard work of all regions, government departments, and all our people.

同时，我们清醒地看到，财政运行还面临一些困难和问题：在现行税制下，随着经济增速放缓和工业生产者出厂价格指数持续下降，财政收入增速大幅回落，中低速增长趋势明显，非税收入占比偏高。财政支出刚性增长，支出结构僵化，一些支出政策碎片化，制度设计不科学，如不深化改革，将不可持续，财政中长期压力非常大。各类隐性风险逐步显性化，地方政府性债务风险总体可控，但化解风险的任务十分艰巨。随着财税体制改革各项措施陆续出台，传统思维、习惯做法与改革新要求产生碰撞，改革举措落地难度大。财经纪律意识比较淡薄，对财经法律法规的遵从度不够，预算执行中资金“跑冒滴漏”等现象时有发生，资金使用的规范性、安全性、有效性有待进一步提高。我们高度重视这些问题，将采取有力措施加以解决。

At the same time, we are soberly aware of the following difficulties and problems in fiscal operations: Under the current tax system, as our country’s economic growth is slowing down and the PPI is continuously falling, the rate of growth in government revenue has also been falling significantly, indicating a clear trend towards moderate to slow growth, and non-tax revenue has been accounting for too big a share of the total revenue. Government expenditure continues to rise, and the structure of expenditure is becoming increasingly rigid. Some spending policies are fragmentary; and the design of our institutions still leaves room for improvement. Without deeper reform, spending would be impossible to sustain, thus placing enormous pressure on public finance in the medium to long term. All kinds of risks that were previously hidden are beginning to show. Although the risks of local government debt can, on the whole, be controlled, the task of defusing them is a formidable one. As a stream of measures to reform the fiscal and tax systems are being introduced, traditional thinking and routine practices are coming to clash with the new demands of reform, which makes it difficult to implement reform measures. As well as this, people’s awareness of the importance of financial discipline is somewhat faint, and economic and financial laws and regulations are not strictly observed. During the implementation of budgets, problems such as the erosion, leakage, and fraudulent use of funds are not uncommon, meaning there is still a need to improve the standardization, security, and effectiveness of the use of funds. We view these problems as extremely important and will take effective measures to resolve them.