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）

三、认真贯彻新预算法，做好2015年财政改革发展工作

III. Properly Implementing the New Budget Law and Carrying Out the Work on Fiscal Reform and Development

（一）加强财政法制建设。

1. Strengthening the legal framework for managing public finances

组织做好新预算法的学习宣传培训工作，准确掌握新预算法的精神、原则和各项具体规定，增强预算法治意识，自觉把新预算法的各项规定作为从事预算管理活动的行为准则，严格依法行政、依法理财。按照新预算法确定的原则及授权，抓紧修订预算法实施条例，完善一般性转移支付等制度。协调推进新预算法实施与财税改革工作，加强各项财税改革具体方案与新预算法及其配套制度建设的相互衔接。按照落实税收法定原则的计划安排，配合做好房地产税、环境保护税、船舶吨税等的立法工作，积极推动将现行税收暂行条例上升为法律。做好税收征收管理法修改工作。

Study and training sessions and activities to inform about the newly revised Budget Law will be carried out to ensure that the guidelines, principles, and each specific provision of the law are thoroughly understood and the rule of law consciousness in budgetary work is strengthened. We will consciously follow the provisions of the Budget Law as our code of conduct as we exercise budgetary management, and perform our duties including managing the public finances in strict accordance with the law.

We will step up the intensity of work to revise the regulations on the enforcement of the Budget Law and improve systems such as the general transfer payments system according to the principles set in the Budget Law and its authorization.

We will coordinate the enforcement of the new Budget Law with fiscal and tax reforms, strengthening the links between concrete plans for fiscal and tax reforms and both the Budget Law and the building of institutions that support it.

In accordance with the plans for implementing the principle of law-based taxation, we will assist with legislative work on real estate tax, environmental protection tax, and tonnage tax, and actively promote the upgrading of existing interim tax regulations to laws. Our work regarding the revision of the Law on Tax Collection and Administration will be properly carried out.

（二）改善和加强财政宏观调控。

2. Improving and strengthening macro-level regulation through fiscal policy

在保持政策连续性稳定性的基础上适时适度预调微调，在区间调控基础上更加注重定向调控，加大结构性调控力度，重点支持薄弱环节发展，保持稳增长和调结构之间的平衡，给市场一个企稳的预期，防止经济惯性下滑，为经济平稳运行创造有利的宏观环境。积极支持挖掘和培育潜力大、前景好的消费热点，完善并实施好相关财税政策，促进信息消费，推动养老、健康、文化创意和设计等产业发展。推动投融资体制改革，创新投融资方式，加快推进在城市基础设施建设、公共租赁住房领域及地方融资平台公司项目转型中开展PPP示范项目建设，有效释放社会投资潜力。完善促进外贸发展有关政策措施，支持扩大技术装备和服务出口，培育外贸竞争新优势，鼓励扩大先进技术设备、关键零部件及国内短缺资源进口。努力提高对外投资效率和质量，促进基础设施互联互通重大项目实施，鼓励开展先进技术合作，推动优势产业走出去。

We will carry out timely and appropriate anticipatory adjustments and fine-tuning on the basis of ensuring the continuity and stability of our policies; place greater weight on making targeted measures based on the proper exercise of macro-regulation to keep the economy performing within an appropriate range; intensify efforts to carry out structural adjustments; prioritize the provision of support for areas of weakness; strike a balance between maintaining steady growth and restructuring; keep market expectations stable; prevent economic growth from slipping into a downward spiral; and create a good macro environment for ensuring steady economic development.

We will work actively to support efforts to discover and foster new areas of strong consumer activity that have huge market potential and great future prospects, improve and properly implement related fiscal and tax policies, promote information technology consumption, and stimulate the development of the elderly care, fitness, cultural, creative, and design industries.

We will advance reform of the investment and financing systems; make innovations in methods of investment and financing; move more quickly to launch projects that demonstrate the PPP model in urban infrastructure development, the public rental housing sector, and in business transformation of local government financing companies; and effectively unleash the potential of nongovernmental investment.

We will improve the policies and measures for boosting foreign trade, support increases in the export of technology, equipment, and services, cultivate new strengths to give us an advantage in foreign trade, and encourage increases in the import of advanced technology and equipment, key parts and components, and resources that China lacks.

We will work hard to improve the efficiency and quality of overseas investment, give impetus to the implementation of major projects for strengthening infrastructure connectivity with our neighboring countries, encourage international cooperation on advanced technology, and help competitive industries to step out onto the global stage.

（三）落实深化财税体制改革总体方案。

3. Implementing the overall plan for deepening reform of the fiscal and tax systems

按照深化预算管理制度改革的要求，抓好清理规范税收等优惠政策、中期财政规划管理、改革完善转移支付制度等的落实工作。提高国有资本收益上缴公共财政比例，研究扩大国有资本经营预算实施范围。推动社会保险基金预算在精算平衡的基础上可持续运行。制定出台全面推进预算公开工作的意见，进一步加大公开力度。研究扩大向全国人大报送部门预算的范围。力争将营改增范围扩大到建筑业、房地产业、金融业和生活服务业等领域，并将新购入不动产和租入不动产的租金纳入进项抵扣，相应简并增值税税率。继续调整完善消费税征收范围、税率，适当后移征收环节。组织实施煤炭资源税费改革，制订除原油、天然气、煤炭外其他品目资源税费改革方案。研究提出综合与分类相结合的个人所得税改革方案。结合营改增、消费税等税制改革，研究调整中央与地方收入划分。研究提出合理划分中央与地方事权和支出责任的指导意见。加快推进政府购买服务改革，建立政府购买服务目录管理制度，逐步扩大政府购买服务的范围和规模。

We will, in keeping with the requirements for deepening reform of the budget management system, review and regulate tax relief and other preferential policies, carry out medium-term fiscal planning, and reform and improve the transfer payments system. We will raise the percentage of earnings from state capital operations that are turned over to public finance, and research into bringing more SOEs under the management of state capital operations budgets. We will promote sustainability in the operations of social security funds on the basis of actuarial balance. We will formulate and introduce the guidelines for fully promoting openness in budgetary work, and go further to make budgetary work more transparent. We will research into increasing the number of government departments required to report their budgets to the NPC.

We will strive to extend the trials for replacing business tax with VAT to the construction, real estate, financial, and consumer service industries; and allow businesses to deduct the VAT on their new real estate purchases or on their payments for real estate rentals, and combine and lower VAT rates. We will continue to adjust the scope and rates of consumption tax, and take measures where appropriate to levy consumption tax on retail and wholesale instead of production. We will organize the implementation of reform of the resource tax and fees on coal, and develop plans for reforming resource taxes and fees on other types of resources aside from crude oil, natural gas, and coal. For the reform of personal income tax, we will develop a plan that integrates taxation based on both adjusted gross income as well as specific types of incomes.

When carrying out reforms in VAT and consumption tax, we will find a way to improve revenue distribution between the central and local governments. We will develop and introduce guidelines for appropriately dividing powers and spending responsibilities between the central and local governments.

We will move more swiftly to reform government procurement of services, establish a management system for listing services for government procurement, and gradually expand the scope and scale of government service-procurement.

（四）强化财政预算管理。

4. Strengthening budgetary management

坚持依法征收、应收尽收，严禁收取过头税、过头费，严禁采取“空转”等方式虚增财政收入，确保收入没有水分、实实在在。坚持先有预算、后有支出，未列入预算的不得支出，未经法定程序不得调整支出，加强预算刚性约束，强化预算的严肃性。健全预算基本支出和项目支出定额标准体系，优化项目库管理，加强预算基础建设。改进预算编制方法，大力压缩代编预算规模，进一步编实编细预算，提高预算编制的前瞻性和准确性。完善预算执行动态监控机制，建立健全预算支出责任制度，进一步提高预算执行的效率和均衡性。坚持勤俭办一切事业，推动厉行节约反对浪费等制度落地生根。压缩一般性支出，严格控制中央各部门“三公”经费预算，按公车改革规定相应核减公务用车经费。继续清理“吃空饷”、超编进人等。分门别类盘活财政存量资金，建立健全清理规范财政结转结余资金的长效机制。积极推进中央和地方国库现金管理操作。树立花钱要问效、无效要问责的理念，扩大预算绩效评价的层级和范围，强化对重点民生支出的绩效评价，加大绩效问责力度，完善绩效评价结果与预算安排相结合的机制。2015年底前在具备条件的乡镇全面实施国库集中支付制度改革，逐步扩大国库集中支付电子化管理应用范围。加大政府采购信息公开力度，推动政府采购管理更加规范。

We will collect revenue in accordance with the law and act to do so to the fullest possible extent wherever revenue is due, while strictly prohibiting the collection of any tax or fee not prescribed by law as well as any act, such as accounting tricks, that boost revenue only on paper, thereby ensuring that revenue is as it should be and remains free from tampering.

We will tighten constraints on budgets and strengthen adherence to them, making sure that wherever there is spending there is first a budget; where something has not been budgeted for no expenditures are allowed, and where a planned adjustment to expenditure has not gone through the legally prescribed procedures it may not be made.

We will improve the system of standards for setting basic expenditures and project expenditures in the budgets, optimize the management of project databases, and strengthen the foundation of our budgetary work. We will improve the methods used for formulating budgets; significantly cut down the total size of expenditure budgets prepared by finance departments for other departments and projects; place greater emphasis on practicability and detail in the formulation of budgets; and make budget formulation more farsighted and accurate. We will improve the mechanisms for exercising dynamic monitoring of budget implementation, set up a sound system of accountability for budgetary spending, and make the implementation of budgets more efficient and balanced.

We will practice thrift in everything we do, and ensure that the system for ensuring strict austerity and fighting waste firmly takes root. We will reduce general expenditures, strictly control the spending of central government departments on official visits, official vehicles, and official hospitality and, in accordance with the regulations on the reform of the use of official vehicles, reduce expenditures on official vehicles.

We will continue to rectify the practices of doctoring the payroll and deliberate overstaffing. We will categorize the ways to make use of available government funds, and establish a sound, permanent mechanism for reviewing and regulating carryover and surplus funds.

We will proactively move ahead with cash management operations through the treasury by the central and local governments. We will put into action the idea of linking spending with performance and performance with accountability. We will raise the level of and expand the scope for assessing budget performance; strengthen performance assessment on expenditures that are of particular significance to the people’s wellbeing; intensify accountability for budget performance; and improve the mechanism for linking the results of budget performance assessment with budget allocation.

By the end of 2015, we will have put into effect reform of centralized treasury payment in all townships and towns where conditions permit, and we will gradually expand the application of digital centralized treasury payment.

We will increase open access to information on government procurement, and further standardize the management of government procurement.

（五）加强地方政府性债务管理。

5. Strengthening management of local government debt

全面落实加强地方政府性债务管理的意见，严格防控财政风险。一是建立一般债务和专项债务相结合的规范的地方政府债务举借机制。中央对地方政府一般债务和专项债务指标的分配，主要根据财力等客观因素测算确定。健全地方政府债券市场化定价机制，强化对地方政府举债的市场化约束，维护投资者权益和市场信心。二是建立和完善债务管理机制。对地方政府举债实行限额管理，地方政府举债不得突破批准的限额。将地方政府债务分类纳入一般公共预算和政府性基金预算管理。建立地方政府债务风险评估和预警机制，对债务高风险地区进行预警。指导和督促地方建立债务风险应急处置机制，制定应急处置预案。建立地方政府债务公开制度，定期向社会披露债务情况。加快权责发生制政府综合财务报告制度建设，制定出台政府综合财务报告编制办法和操作指南、政府会计基本准则等。三是妥善处理存量债务和在建项目后续融资。将清理甄别后经法定程序批准的存量债务，分类纳入预算管理。地方政府要多渠道筹集资金，按时偿还到期债务。同时，合理设置过渡期，过渡期内允许在建项目在批准的限额内通过银行贷款解决部分后续融资，避免资金链断裂，防范财政金融风险。对甄别后纳入预算管理的地方存量债务允许逐步置换，以降低利息负担，优化期限结构，腾出更多资金用于重点项目建设。

We will fully implement the guidelines for strengthening the management of local government debt, and strictly forestall and control fiscal risks.

First, we will establish a standardized mechanism for debt financing by local governments, which combines both general debt and special debt. The central government will allocate quotas for general and special debt to local governments principally on the basis of calculation of objective factors, such as their financial resources. We will improve the market-based pricing mechanism for local government bonds, have the market play a more significant role in regulating local government debt, protect the rights and interests of investors, and stabilize market confidence.

Second, we will establish sound mechanisms for debt management. We will impose ceilings for local government debt, which must not be exceeded. We will place local government debt under budgetary management for general public finance and government-managed funds, based on the type of debt. We will establish mechanisms for risk assessment and early warning about risks related to local government debt, and give early warning to regions where high risk is detected. We will provide guidance for and urge local governments to set up mechanisms for dealing with urgent matters concerning debt risks, and formulate contingency plans for the handling of such matters. We will introduce a system for releasing information on local government debt, and make regular public disclosures. We will move quickly to develop a system for comprehensive government financial reporting based on accrual accounting, formulate the rules for preparing the government’s comprehensive financial reports and the guidelines for their operation, and lay down the basic principles of government accounting.

Third, we will make appropriate arrangements for handling outstanding debts and follow-up financing for on-going projects. Outstanding debts which have been reviewed and approved through statutory procedures will be placed under budgetary management, based on the type of debt. Local governments need to raise funds through multiple channels, and repay maturing debts on time. At the same time, a reasonable grace period will be set, during which part of the follow-up financing may be settled through bank loans within the limit set for on-going projects to avoid any break in the chain of funding and prevent fiscal and financial risks. Replacement is allowed as appropriate for those outstanding local government debts which have been brought under budgetary management after having been screened to lower the burden on local governments of paying more interest, improve the mix of debt maturities, and make more funds available for key projects.

（六）进一步严肃财经纪律。

6. Tightening up financial discipline

在认真做好前期严肃财经纪律和“小金库”专项治理整改工作的基础上，对财经违纪违法问题的多发区、易发区、敏感区继续保持高压态势，定期组织开展严肃财经纪律专项检查，坚决防止财经违纪违法问题反弹。提高政策信息透明度，每个专项资金都要发布操作指南并向社会全面公开，使财政资金阳光运行。加强财政资金尤其是重大民生资金的监管，强化审计监督。加快推进财政部门内部控制制度和机制建设，对财政资金分配使用、政府采购等权力集中的重要领域和关键岗位实行分事行权、分岗设权、分级授权，通过流程再造和信息化手段运用，强化对财政业务及管理工作风险的事前防范、事中控制、事后监督和纠正，有效防范各类业务风险和廉政风险。

Building on past achievements in tightening up financial discipline and eliminating unauthorized departmental coffers, we will continue to take a strong stance in fields where violations of financial discipline and law are prone to occur or occur frequently, or where there are sensitive issues involved; regularly carry out inspections to check for strict compliance with financial discipline; and firmly prevent violations of financial discipline and law from re-emerging once dealt with.

We will increase transparency of information on policies. We will ensure that operation guidelines are issued for every special-purpose fund and that these guidelines are released to the public, so that the operation of government funds is transparent. We will intensify oversight over government funds, especially funds that are of particular significance to people’s wellbeing, and tighten oversight through auditing.

We will move more quickly to set up systems and mechanisms for internal control of finance departments. We will ensure that, in important fields and key positions within which power over the allocation or use of government funds, or powers related to government procurement are concentrated, the way power is exercised is determined on the basis of the matter in question, the way power is arranged is determined on the basis of the position in question, and the way power is delegated is determined on the basis of the level of government in question. We will use the redesigning of procedures and information technology to strengthen the prevention of risk in fiscal activities and management, the control of such risks when they do arise, and oversight and remedies after risks have been brought under control. We will effectively prevent risk in every type of fiscal activity as well as any risk that might pose a threat to keeping government clean.

各位代表，完成2015年预算意义重大。我们要在以习近平同志为总书记的党中央领导下，坚持以邓小平理论、“三个代表”重要思想、科学发展观为指导，自觉接受全国人大的监督，虚心听取全国政协的意见和建议，锐意改革，真抓实干，努力完成全年预算和各项财政改革发展工作，为推动经济平稳健康发展和社会和谐稳定作出积极贡献！

Fellow Deputies,

The successful implementation of the 2015 budgets is of vital importance. Under the leadership of the CPC Central Committee with Comrade Xi Jinping as General Secretary, we will follow the guidance of Deng Xiaoping Theory, the important thought of Three Represents, and the Scientific Outlook on Development, willingly accept the oversight of the NPC, and seek comments and suggestions from the CPPCC National Committee with an open mind. We will devote ourselves to reform, work with diligence, strive to successfully implement this year’s budgets and complete our work on fiscal reform and development, and contribute to promoting steady, healthy economic development and social harmony and stability.