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）

2、政府性基金预算。

(2) Budgets for government-managed funds

政府性基金收入预算是在上年度基金收入预算执行情况基础上，综合考虑收入基础、物价变动、政策调整等因素编制。支出预算按照以收定支、收支平衡、专款专用原则编制。

The revenue budgeted for government-managed funds is compiled by taking into account a comprehensive range of factors including the revenue base, price changes, and policy adjustments while basing these considerations on the implementation of the equivalent budget from the previous year. The expenditure budgeted for government-managed funds is compiled in accordance with the principles of arranging expenditures based on revenue, keeping a balance between total expenditure and total revenue, and using designated funds for their intended purposes.

中央政府性基金收入4363.87亿元，增长11.7%。加上上年结转收入720.72亿元，中央政府性基金收入总量为5084.59亿元。中央政府性基金支出5084.59亿元，增长25.4%。其中，中央本级支出3669.28亿元，增长27.2%；对地方转移支付1415.31亿元，增长20.9%。

The revenue of central government-managed funds will total 436.387 billion yuan, up 11.7%. Adding the 72.072 billion yuan carried forward from last year, in 2015, the total revenue of central government-managed funds will reach 508.459 billion yuan. The expenditure from central government-managed funds will also be 508.459 billion yuan, up 25.4%. This figure is comprised of 366.928 billion yuan of central government spending, up 27.2%, and 141.531 billion yuan in transfer payments made to local governments, up 20.9%.

地方政府性基金本级收入44509.51亿元，下降4.7%。其中，国有土地使用权出让收入39452亿元，下降4.7%。加上中央政府性基金对地方转移支付收入1415.31亿元，地方政府性基金收入为45924.82亿元。国务院同意新增发行地方政府专项债券1000亿元，用于有一定收益的公益性事业发展。地方政府性基金支出46924.82亿元，增长2.6%。其中，国有土地使用权出让收入安排的支出39778.77亿元，下降1.4%。

It is projected that the revenue of funds managed by local governments will total 4.450951 trillion yuan, down 4.7%. This figure includes 3.9452 trillion yuan from the sale of state-owned land-use rights, down 4.7%. Adding the 141.531 billion yuan in transfer payments from central government-managed funds, the projected total for the revenue of local government-managed funds is 4.592482 trillion yuan. Approval has been given by the State Council for special bonds to the total value of 100 billion yuan to be issued by local governments for the development of public-service programs that will yield a certain degree of revenue. The expenditure from local government-managed funds will total 4.692482 trillion yuan, up 2.6%. This figure includes 3.977877 trillion yuan of spending allocated from the proceeds of the sale of state-owned land-use rights, a decrease of 1.4%.

汇总中央和地方预算，全国政府性基金收入48873.38亿元，下降3.5%，加上上年结转收入720.72亿元，地方政府专项债券1000亿元，全国政府性基金收入总量为50594.1亿元；全国政府性基金支出50594.1亿元，增长4.1%。

When the central and local budgets are combined, the projected figure for the revenue of the central and local government-managed funds stands at 4.887338 trillion yuan, down 3.5%. Including the 72.072 billion yuan carried forward from the previous year and 100 billion yuan in special bonds issued by local governments, the projected total revenue of government-managed funds nationwide comes to 5.05941 trillion yuan, with the expenditure from these funds also budgeted to total 5.05941 trillion yuan, an increase of 4.1%.

需要说明的是，地方教育附加等11项基金收支转列一般公共预算后，2015年中央和地方政府性基金收支规模减少，相应对2014年基数作了调减，增幅仍为可比口径。

It should be noted that, following the incorporation of the revenue and expenditure of eleven government-managed funds, such as local education surcharge, into the general public budgets, there was a drop in the total budgetary revenue and expenditure of central and local government-managed funds in 2015. Due to this, we have lowered the base figures for 2014 accordingly, and can still calculate the increases on a comparable basis.

3、国有资本经营预算。

(3) Budgets for state capital operations

根据国务院批准的完善政府预算体系的方案，2015年采取以下措施健全国有资本经营预算制度：进一步提高中央国有资本经营预算调入一般公共预算的比例。明确中央国有资本经营预算支出范围，除调入一般公共预算和补充社保基金外，主要用于优先解决国有企业历史遗留问题及相关改革成本支出，对国有企业的资本金注入及国有企业政策性补贴等方面。在中央国有资本经营预算中安排对地方的转移支付，用于支持中央企业和1998年以后中央下放的煤炭、有色、军工等企业解决历史遗留问题，支持解决厂办大集体未尽事宜。将部分中央国有金融企业纳入国有资本经营预算编制范围。

The proportion of funds allocated from the central government’s state capital operations budget to the general public budget will be further increased.

The areas of spending from the central government’s state capital operations budget will be clearly delineated: apart from allocations for transferal into the general public budget or for replenishing social security funds, funds will be used primarily to cover expenditures for addressing longstanding problems of SOEs and their relevant reforms, injecting capital into SOEs, and providing them with policy-based subsidies.

Transfer payments to local governments made in the central government’s state capital operations budget will be used in supporting SOEs under the central government and enterprises decentralized after 1998 in the coal, non-ferrous metal, defense, and other industries in addressing their longstanding problems and supporting efforts in completing the reform of collectively owned businesses operated by SOEs.

Some state-owned financial enterprises under the central government will be brought into the scope covered by the state capital operations budget.

2015年中央国有资本经营预算收入1550亿元，增长9.9%。加上上年结转收入143.98亿元，中央国有资本经营预算收入总量为1693.98亿元。中央国有资本经营预算支出1693.98亿元，增长19.4%。其中：中央本级支出1405.48亿元，包括调入一般公共预算用于保障和改善民生支出230亿元（比上年增加46亿元），解决历史遗留问题及国有企业改革成本支出527亿元，国有资本金注入536亿元，政策性亏损补贴88亿元，其他支出24.48亿元；对地方转移支付288.5亿元。

In 2015, the revenue from state capital operations of the central government is estimated to be 155 billion yuan, up 9.9% over the previous year. Adding the 14.398 billion yuan carried over from last year, the projected total for revenue from state capital operations of the central government is 169.398 billion yuan. Expenditure from the central government’s state capital operations budget will reach 169.398 billion yuan, up 19.4% over the previous year. Of this, 140.548 billion yuan is to be spent at the central level, including 23 billion yuan (an increase of 4.6 billion yuan over the previous year) to be allocated into the general public budget and spent on ensuring and improving people’s living standards; 52.7 billion yuan to be spent on addressing the longstanding problems of SOEs and related reforms; 53.6 billion yuan earmarked for capital injection; 8.8 billion yuan to be used as subsidies for policy-based losses; and 2.448 billion yuan to be used for other expenditures. Total funds earmarked for transfer payments to local governments is 28.85 billion yuan.

地方国有资本经营预算本级收入713.12亿元，加上中央国有资本经营预算对地方转移支付收入288.5亿元，地方国有资本经营预算收入1001.62亿元。地方国有资本经营预算支出1001.62亿元。

The revenue from state capital operations of local governments is projected to reach 71.312 billion yuan. Adding the 28.85 billion yuan of transfer payments from the central government’s state capital operations budget, the revenue in the budgets for local government state capital operations will total 100.162 billion yuan. Expenditure from the budgets for state capital operations of local governments is also projected to be 100.162 billion yuan.

汇总中央和地方预算，全国国有资本经营预算收入2263.12亿元，加上上年结转收入143.98亿元，全国国有资本经营预算收入总量为2407.1亿元；全国国有资本经营预算支出2407.1亿元。

Combining the central and local budgets, the projected total for national revenue from state capital operations is 226.312 billion yuan. Adding the 14.398 billion yuan carried over from the previous year, national revenue from state capital operations will total 240.71 billion yuan. The projected figure for national expenditure from the state capital operations budgets is also 240.71 billion yuan.

4、社会保险基金预算。

(4) Budgets for social security funds

社会保险基金收入预算根据统筹地区上年度基金收入预算执行情况、本年度经济社会发展水平预测、社会保险政策调整情况及社会保险工作计划等因素编制。其中：保险费收入根据社会保险参保缴费人数、社会保险费率或固定缴费标准、上年度社会在岗职工平均工资水平、工资增长等因素，结合社会保险征缴扩面、历年欠费追缴等情况确定。财政补贴收入根据上年度财政对社会保险基金补助，剔除不可比因素后加上本年度新增财政补助进行测算。

The budget for revenue of social security funds is prepared taking into account factors including the implementation of the previous year’s revenue budget, forecasted economic and social development for the current year, adjustments in social security policies, and plans for work related to social security.

Revenue from insurance premiums is budgeted on the basis of factors including the number of people paying contributions, insurance rates or fixed premium standards, the average pay rate from the previous year, and pay increases. The budget is then determined by combining these factors with the expansion of insurance coverage, the recovery of payment arrears, and so on.

Revenue from government subsidies is budgeted based on government subsidies to social security funds in the previous year and newly added government subsidies in the current year after adjusting for incomparable factors.

社会保险基金支出预算根据统筹地区上年度基金支出预算执行情况、本年度享受社会保险待遇人数变动、经济社会发展水平、社会保险政策调整情况及社会保险待遇标准变动等因素编制。

The budget for expenditure from the social security funds is prepared taking into consideration factors such as the implementation of the previous year’s expenditure budget, projected changes to the number of people covered by the social security schemes and forecasted economic and social development for the current year, and adjustments in social security policies as well as changes in the benefits paid out from social security funds.

全国社会保险基金收入43088.07亿元，增长10%。其中，保险费收入31633.39亿元，财政补贴收入9741.75亿元。全国社会保险基金支出38463.97亿元，增长14.2%。本年收支结余4624.1亿元，年末滚存结余55032.86亿元。

The revenue of social security funds is estimated to reach 4.308807 trillion yuan nationwide, up 10% over the previous year, including 3.163339 trillion yuan from insurance premiums and 974.175 billion yuan from government subsidies. Nationwide, the expenditure from social security funds will reach 3.846397 trillion yuan, up 14.2% over the previous year. With an estimated surplus of 462.41 billion yuan this year, the year-end balance is projected to reach 5.503286 trillion yuan after the balance from 2014 has been rolled over.

需要说明的是，根据新预算法规定，预算年度开始后，在全国人民代表大会批准本预算草案前，可安排下列支出：上年度结转支出；参照上年同期的预算支出数额安排必须支出的本年度部门基本支出、项目支出，以及对下级政府的转移性支出；法律规定必须履行支付义务的支出，以及用于自然灾害等突发事件处理的支出。根据上述规定，2015年1月中央一般公共预算支出7512亿元。其中，中央本级支出1329亿元，对地方税收返还和转移支付6183亿元。

It should be noted that according to the revised Budget Law, after the beginning of a new financial year and before the approval of the draft central government budgets by the National People’s Congress, arrangements may be made for the following expenditures:

– carryover expenditures from the previous year;

– basic expenditures of government departments, project expenditures, and transfer payments to lower-level governments that must be made in the current year, after referring to the amount of budgetary expenditures for the corresponding period of the previous year;

– expenditures for which payment constitutes a legally prescribed obligation; and

– expenditures to be used for dealing with natural disasters and other emergencies.

Based on the above stipulations, in January 2015, the central government made expenditures to the value of 751.2 billion yuan from the general public budget. This figure includes 132.9 billion yuan spent at the central level and 618.3 billion yuan in tax rebates and transfer payments made to local governments.

Based on the above stipulations, in January 2015, the central government made expenditures to the value of 751.2 billion yuan from the general public budget. This figure includes 132.9 billion yuan spent at the central level and 618.3 billion yuan in tax rebates and transfer payments made to local governments.