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）

（二）2015年收入预计和支出安排。

2. Revenue projections and expenditure appropriations for 2015

1、一般公共预算。

(1) General public budgets

中央一般公共预算收入69230亿元，比2014年执行数增长7%。从中央预算稳定调节基金调入1000亿元，合计收入总量为70230亿元。中央一般公共预算支出81430亿元，增长9.5%（扣除预备费后增长8.8%）。其中，中央本级支出25012亿元，中央对地方税收返还和转移支付55918亿元，中央预备费500亿元。收支总量相抵，中央财政赤字为11200亿元，比2014年增加1700亿元。中央财政国债余额限额111908.35亿元。中央预算稳定调节基金余额为341.15亿元。

Revenue in the central government’s general public budget is projected to reach 6.923 trillion yuan, up 7% over the actual figure for 2014. Adding the 100 billion yuan from the Central Budget Stabilization Fund, revenue in 2015 should amount to 7.023 trillion yuan. Expenditure from the central government’s general public budget is projected to reach 8.143 trillion yuan, an increase of 9.5% (up 8.8% after deducting the reserve funds). This consists of 2.5012 trillion yuan spent at the central level, 5.5918 trillion yuan paid out as tax rebates and transfer payments to local governments, and 50 billion yuan of reserve funds for the central budget. Total expenditure is projected to exceed total revenue, leaving a deficit of 1.12 trillion yuan, an increase of 170 billion yuan on 2014. The ceiling for the outstanding balance of government bonds in the central budget will be 11.190835 trillion yuan. The Central Budget Stabilization Fund will have a balance of 34.115 billion yuan.

图3 2015年中央一般公共预算平衡关系

Figure 3 Public Budget Balance of Central Government Finances in 2015

地方一般公共预算本级收入85070亿元，增长7.5%，加上中央对地方税收返还和转移支付收入55918亿元，地方一般公共预算收入合计为140988亿元。地方一般公共预算支出145988亿元，增长10.2%。地方财政赤字5000亿元，比2014年增加1000亿元，国务院同意发行地方政府一般债券弥补。需要说明的是，地方财政收支预算由地方各级人民政府编制，报同级人民代表大会批准，目前尚在汇总中。报告中地方财政收入预计数和支出安排数均为中央财政代编。

The revenue in local governments’ general public budgets is projected to total 8.507 trillion yuan, up 7.5%. Adding the 5.5918 trillion yuan in tax rebates and transfer payments from the central government, the revenue of local governments is expected to reach 14.0988 trillion yuan. Local government expenditure from their general public budgets is projected to total 14.5988 trillion yuan, up 10.2%. The projected local government deficit thus stands at 500 billion yuan, an increase of 100 billion yuan over last year’s budgeted figure. The State Council has given its approval for this deficit to be made up by the issuance of general bonds by local governments. It should be noted that as the budgets of local governments are prepared by local people’s governments and submitted for approval to the people’s congresses at their respective levels, related data is, at this time, still being collected. The revenue and expenditure figures for local budgets that appear above have been compiled by the central finance authorities.

上述2015年财政收支数已含政府性基金预算转列一般公共预算的收支数。即：根据国务院批准的完善政府预算体系的方案，从2015年1月1日起，将地方教育附加等11项基金收支由政府性基金转列一般公共预算，在减少政府性基金预算收支的同时，相应调增一般公共预算2015年收支数和2014年收支基数，对2015年一般公共预算收支增幅影响不大。

The above figures on budgeted revenue and expenditure for 2015 already take into account the figures from government-managed fund budgets that are incorporated into general public budgets. This refers to the following: in accordance with the plan on improving the government budgeting system, which was approved by the State Council, as of January 1, 2015, the revenue and expenditures of eleven government-managed funds, such as local education surcharge, are to be transferred into general public budgets. While this means reductions to the budgetary revenue and expenditure for government-managed funds, the estimated figures on revenue and expenditure for the general public government budgets in 2015 and the base figures for revenue and expenditure in 2014 have been increased accordingly so that there will be little impact on the increase for projected revenue and expenditure in general government budgets for 2015.

汇总中央和地方预算，全国一般公共预算收入154300亿元，增长7.3%。加上从中央预算稳定调节基金调入1000亿元，可安排的收入总量为155300亿元。全国一般公共预算支出171500亿元，增长10.6%。赤字16200亿元，比2014年增加2700亿元。

Combining the central and local general public budgets, it is projected that national revenue will amount to 15.43 trillion yuan, up 7.3%. Including the 100 billion yuan from the Central Budget Stabilization Fund, total revenue available is expected to reach 15.53 trillion yuan. National expenditure is budgeted at 17.15 trillion yuan, up 10.6%. This will produce a national deficit of 1.62 trillion yuan, an increase of 270 billion yuan over 2014.

2015年中央一般公共预算支出81430亿元，增长9.5%（扣除预备费后增长8.8%），此外还动用以前年度结转资金1124亿元。分中央本级支出、对地方税收返还和转移支付反映。

The projected figure for total expenditure in the central budget for 2015 is 8.143 trillion yuan, up 9.5% (an increase of 8.8% after deducting the reserve funds), to which a further 112.4 billion yuan is to be added in funds carried forward from previous years. The total expenditure in the central budget is divided into spending by the central government, spending on tax rebates, and transfer payments made to local governments.

2015年中央本级支出25012亿元，增长10.4%，此外还动用以前年度结转资金279亿元。主要支出项目安排情况：农林水支出660.62亿元，增长18.6%。社会保障和就业支出729.3亿元，增长4.2%。教育支出1351.51亿元（含动用以前年度结转资金60亿元），增长8.8%。科学技术支出2757.25亿元（含动用以前年度结转资金170亿元），增长12.3%。文化体育与传媒支出249.21亿元，增长6.4%。医疗卫生与计划生育支出110.19亿元，增长22.1%。节能环保支出291.25亿元。交通运输支出806.89亿元。粮油物资储备支出1546.38亿元，增长33.2%，主要是储备粮油利息费用补贴、储备粮油差价补贴和储备棉出库竞卖亏损补贴等支出增加。国防支出8868.98亿元，增长10.1%。公共安全支出1541.92亿元，增长4.3%。一般公共服务支出1004.91亿元。资源勘探信息等支出296.84亿元。动用以前年度结转资金49亿元，用于规范公务员津贴补贴和事业单位实施绩效工资。

Central government spending in 2015 is projected to total 2.5012 trillion yuan, up 10.4%, to which a further 27.9 billion yuan is to be added in funds carried over from previous years. The main expenditure items are arranged as follows:

The appropriation for agriculture, forestry, and water conservancy is 66.062 billion yuan, up 18.6%.

The appropriation for social security and employment is 72.93 billion yuan, up 4.2%.

The appropriation for education is 135.151 billion yuan (including 6 billion yuan carried forward from previous years), up 8.8%.

The appropriation for science and technology is 275.725 billion yuan (including 17 billion yuan carried forward from previous years), up 12.3%.

The appropriation for culture, sports, and the media is 24.921 billion yuan, up 6.4%.

The appropriation for medical and health care and family planning is 11.019 billion yuan, up 22.1%.

The appropriation for energy conservation and environmental protection is 29.125 billion yuan.

The appropriation for transport is 80.689 billion yuan.

The appropriation for stockpiling grain, edible oils, and other materials is 154.638 billion yuan, up 33.2%. This is mainly due to the increases in the subsidies to help pay expenses and interest on loans used for stockpiling grain and edible oils, subsidies for price differences in stockpiling grain and edible oils, and subsidies for making up losses in auctioning stockpiled cotton.

The appropriation for national defense is 886.898 billion yuan, up 10.1%.

The appropriation for public security is 154.192 billion yuan, up 4.3%.

The appropriation for general public services is 100.491 billion yuan.

The appropriation for natural resource exploration and information technology is 29.684 billion yuan.

A total of 4.9 billion yuan which has been carried forward from previous years is to be used for standardizing allowances and subsidies for public servants and implementing performance-based pay for the employees of public institutions.

2015年中央对地方税收返还和转移支付55918亿元，增长8.1%，此外还动用以前年度结转资金845亿元。其中，一般性转移支付30045.37亿元（含动用以前年度结转资金815亿元），增长12.6%。在一般性转移支付中，均衡性转移支付19215.08亿元（含动用以前年度结转资金715亿元），增长14.8%，对因实施调整机关事业单位工作人员工资政策部分地方所需财政负担的经费，通过增加均衡性转移支付给予适当补助；老少边穷地区转移支付1255.65亿元，增长12%；基本养老金等转移支付4581.84亿元（含动用以前年度结转资金100亿元），增长20.1%。专项转移支付21564.34亿元（含动用以前年度结转资金30亿元），增长8.1%，除有政策规定外，原则上实行零增长或有所压减。增长的项目主要有：一是教育方面，农村义务教育薄弱学校改造补助资金327.5亿元，增长6.3%；现代职业教育质量提升计划专项资金147.88亿元，增长24.6%；学生资助补助经费404.92亿元，增长18.7%。二是社会保障和医疗卫生方面，优抚对象补助经费369.63亿元，增长19.9%；困难群众基本生活救助补助资金1207.68亿元，增长7.1%；公共卫生服务补助资金498.04亿元，增长8.7%；公立医院补助资金125.6亿元（含动用以前年度结转资金30亿元）。三是节能环保方面，大气污染防治资金115.5亿元，增长9.5%；节能减排补助资金478.5亿元，增长40.4%，主要是根据石油价格调整补贴改革方案，将用于燃油公交车的补贴调整为新能源公交车补贴，转列入该项目；天然林保护工程补助经费176.17亿元，增长21.4%；退耕还林工程财政专项资金308.65亿元，增长8.8%。四是农业方面，农业资源及生态保护补助资金201.58亿元，增长12.1%；农业技术推广与服务补助资金152.45亿元，增长20.9%；农田水利设施建设和水土保持补助资金427.56亿元，增长33.5%；林业补助资金350.89亿元，增长15.7%。五是城镇保障性安居工程专项资金1243亿元，增长9.1%。

Central government tax rebates and transfer payments made to local governments will amount to 5.5918 trillion yuan in 2015, up 8.1%, to which a further 84.5 billion yuan is to be added in funds carried over from previous years.

Of this amount, general transfer payments will account for 3.004537 trillion yuan (including 81.5 billion yuan carried forward from previous years), up 12.6%. General transfer payments for equalizing access to basic public services will reach 1.921508 trillion yuan (including 71.5 billion yuan carried forward from previous years), an increase of 14.8%, with transfer payments to some local governments to be increased for their bearing the expenses of implementing the policy of adjusting the salaries of employees of their offices and public institutions. General transfer payments for old revolutionary base areas, areas with concentrations of ethnic minorities, border areas, and poor areas will total 125.565 billion yuan, up 12%. General transfer payments for the basic pension and other purposes will come to 458.184 billion yuan (including 10 billion yuan carried forward from previous years), up 20.1%.

Special transfer payments will come to 2.156434 trillion yuan (including three billion yuan carried forward from previous years), an increase of 8.1%. The principle of either zero-increase or some reduction will be applied to special transfer payments unless otherwise stipulated on in specific policies. The main items that do have increased budgets for special transfer payments include:

First, budgets for education include 32.75 billion yuan in subsidies for renovating rural schools for compulsory education that are badly in need of improvement, up 6.3%; 14.788 billion yuan of earmarked funding for the initiative to strengthen the quality of modern vocational education, up 24.6%; and 40.492 billion yuan in financial assistance and subsidies to students, an increase of 18.7%.

Second, budgets for social security and medical and health care include 36.963 billion yuan in subsidies for entitled groups, an increase of 19.9%; 120.768 billion yuan in living allowances and subsidies for people facing financial difficulties, up 7.1%; 49.804 billion yuan in subsidies for public health services, up 8.7%; and 12.56 billion yuan in subsidies to public hospitals (including 3 billion yuan carried over from previous years).

Third, budgets for energy conservation and environmental protection include 11.55 billion yuan of funding for the prevention and control of air pollution, up 9.5%; 47.85 billion yuan in subsidies for energy conservation and the reduction of emissions, up 40.4%, which is principally because, in accordance with the plan for the reform of oil price-adjusting subsidies, subsidies for petroleum-fueled buses are to be transformed into subsidies for new-energy buses and integrated into the budget for spending on energy conservation and emission reduction; 17.617 billion yuan in subsidies for protecting natural forests, up 21.4%; and 30.865 billion yuan in central government special funding for returning cultivated land to forest, up 8.8%.

Fourth, budgets for agriculture include 20.158 billion yuan in subsidies for agricultural resource and ecological protection, up 12.1%; 15.245 billion yuan in subsidies for the expansion and servicing of agricultural technologies, up 20.9%; 42.756 billion yuan in subsidies for the construction of farmland irrigation and water conservancy infrastructure and water and soil conservation, an increase of 33.5%; and 35.089 billion yuan in subsidies for the forestry industry, up 15.7%.

Fifth, a total of 124.3 billion yuan in earmarked funds will be designated for use in financing government-subsidized housing projects in rural areas, an increase of 9.1%.