关于2015年中央和地方预算执行情况与2016年中央和地方预算草案的报告（中英对照）

（二）2015年预算收支情况。

2. Budgetary revenue and expenditures in 2015

1、一般公共预算。

(1) General public budgets

全国一般公共预算收入152216.65亿元，比2014年同口径（考虑11个项目由政府性基金预算转列一般公共预算影响，下同）增长5.8%。加上使用结转结余及调入资金8055.12亿元，收入总量为160271.77亿元。全国一般公共预算支出175767.78亿元，增长13.2%。加上补充中央预算稳定调节基金703.99亿元，支出总量为176471.77亿元。收支总量相抵，赤字16200亿元，与预算持平。

Revenue in general public budgets nationwide totaled 15.221665 trillion yuan, an increase of 5.8% over 2014 (this figure for the year-on-year increase, including those below, have been adjusted to account for the inclusion into general public budgets of 11 items originally contained in the budgets of government-managed funds). Adding in the 805.512 billion yuan of utilized carryover and surplus funds and funds transferred from other sources, total revenue reached 16.027177 trillion yuan. Expenditures in general public budgets nationwide amounted to 17.576778 trillion yuan, up 13.2%. Including the 70.399 billion yuan used to replenish the Central Budget Stabilization Fund, expenditures totaled 17.647177 trillion yuan. Total expenditure therefore exceeded total revenue leaving a deficit of 1.62 trillion yuan, which is consistent with the budgeted figure.

中央一般公共预算收入69233.99亿元，为预算的100%，增长7%。加上从中央预算稳定调节基金调入1000亿元，收入总量为70233.99亿元。中央一般公共预算支出80730亿元（其中，中央本级支出25549亿元，中央对地方税收返还和转移支付55181亿元），完成预算的99.1%，增长8.6%。加上补充中央预算稳定调节基金703.99亿元，支出总量为81433.99亿元。收支总量相抵，中央财政赤字11200亿元，与预算持平。2015年末，中央财政国债余额106599.59亿元，控制在年度预算限额111908.35亿元以内；中央预算稳定调节基金余额1156.37亿元。

Revenue in the central government’s general public budget amounted to 6.923399 trillion yuan, which is 100% of the budgeted figure and an increase of 7%. Adding in the 100 billion yuan contributed by the Central Budget Stabilization Fund, total revenue came to 7.023399 trillion yuan. Expenditures in the central government’s general public budget amounted to 8.073 trillion yuan, which is 99.1% of the budgeted figure and an increase of 8.6% (this includes 2.5549 trillion yuan in central government expenditures and 5.5181 trillion yuan in tax rebates and transfer payments from the central government to local governments). Adding in the 70.399 billion yuan used to replenish the Central Budget Stabilization Fund, central government expenditures totaled 8.143399 trillion yuan. The central government’s total expenditures exceeded total revenue leaving a deficit of 1.12 trillion yuan, which is consistent with the budgeted figure. Central government debt had an outstanding balance of 10.659959 trillion yuan at the end of 2015, which meant it had been kept within the limit of 11.190835 trillion yuan budgeted for the year. The Central Budget Stabilization Fund had a balance of 115.637 billion yuan.

地方一般公共预算本级收入82982.66亿元，增长4.8%，加上中央对地方税收返还和转移支付收入55181亿元，地方一般公共预算收入138163.66亿元。再加上地方财政使用结转结余及调入资金7055.12亿元，收入总量为145218.78亿元。地方一般公共预算支出150218.78亿元，增长13.2%（剔除使用结转结余及调入资金后增长7.9%）。收支总量相抵，地方财政赤字5000亿元，与预算持平。

Revenue in local governments’ general public budgets came to 8.298266 trillion yuan, an increase of 4.8%. Adding in the 5.5181 trillion yuan in tax rebates and transfer payments from the central government, revenue in local governments’ general public budgets totaled 13.816366 trillion yuan. Adding in the additional 705.512 billion yuan of utilized carryover and surplus funds and funds transferred from other sources, local government revenue totaled 14.521878 trillion yuan. Expenditures in local governments’ general public budgets came to 15.021878 trillion yuan, up 13.2% (or an increase of 7.9% after deducting utilized carryover and surplus funds and funds transferred from other sources). Total expenditures therefore exceeded total revenue leading to a local government deficit of 500 billion yuan, which is consistent with the budgeted figure.

中央一般公共预算收支执行具体情况如下：

The following details the specific situation in regards to the execution of the central government’s 2015 general public budget.

（1）主要收入项目执行情况。

1) Main revenue items

国内增值税20996.82亿元，为预算的97.7%，主要是工业生产者出厂价格持续下降导致减收较多。国内消费税10542.16亿元，为预算的94.1%，主要是提高卷烟、成品油消费税的实际收入低于预期。进口货物增值税、消费税和关税合计15071.51亿元，为预算的82.4%，主要是进口大宗商品价格下行、进口额大幅下降。企业所得税17639.23亿元，为预算的102.9%。个人所得税5170.89亿元，为预算的106.2%。出口货物退增值税、消费税12867.02亿元，为预算的105%。非税收入6996.91亿元，为预算的163.9%，主要是部分金融机构及中央企业上缴利润增加。

Domestic VAT revenue was 2.099682 trillion yuan, which is 97.7% of the budgeted figure. This shortfall was mainly due to the continuous decline in the producer price index (PPI). Revenue from domestic excise taxes stood at 1.054216 trillion yuan, which is 94.1% of the budgeted figure. Revenue fell short of the budget primarily because the real revenue from higher excise taxes on cigarettes and refined oil products were lower than expected. Revenue from VAT, excise taxes, and customs duties on imports amounted to 1.507151 trillion yuan, which is 82.4% of the budgeted figure. This discrepancy was mainly due to the fall in both the prices and total volumes of imported commodities. Corporate income tax revenue was 1.763923 trillion yuan, which is 102.9% of the budgeted figure. Individual income tax revenue was 517.089 billion yuan, which is 106.2% of the budgeted figure. VAT and excise tax rebates on exports came to 1.286702 trillion yuan, which is 105% of the budgeted figure. Non-tax revenue totaled 699.691 billion yuan, which is 163.9% of the budgeted figure. This surplus was mainly attributable to an increase in the profits turned in by some enterprises directly under the central government and some financial institutions.

（2）主要支出项目执行情况。

2) Main expenditure items

中央本级支出25549亿元，完成预算的102.1%，增长12.8%。其中：教育支出1357.05亿元，增长8.3%；外交支出478.34亿元，增长32.8%；国防支出8868.5亿元，增长10.1%；公共安全支出1584.16亿元，增长7.2%；一般公共服务支出1056.19亿元，增长0.5%；债务付息支出2866.9亿元，增长11.3%。

Central government expenditures amounted to 2.5549 trillion yuan, which is 102.1% of the budgeted figure and an increase of 12.8%. Of this amount, education expenditures came to 135.705 billion yuan, up 8.3%; foreign affairs-related expenditures stood at 47.834 billion yuan, up 32.8%; national defense spending was 886.85 billion yuan, up 10.1%; public security expenses amounted to 158.416 billion yuan, up 7.2%; expenditures on general public services reached 105.619 billion yuan, up 0.5%; and interest payments on debt were 286.69 billion yuan, up 11.3%.

中央对地方税收返还和转移支付55181亿元，完成预算的98.7%，增长6.7%。其中：税收返还5081.98亿元，与2014年基本持平；一般性转移支付28475.4亿元，增长6.8%；专项转移支付21623.62亿元，增长8.4%，主要是执行中通过动支预备费增加了一次性投资。

Tax rebates and transfer payments to local governments from the central government came to 5.5181 trillion yuan, which is 98.7% of the budgeted figure and an increase of 6.7%. This includes 508.198 billion yuan in tax rebates, the same as in 2014; 2.84754 trillion yuan in general transfer payments, up 6.8%; and 2.162362 trillion yuan in special transfer payments, an increase of 8.4%, which was mainly due to the addition of one-time investments from central government reserve funds during budget execution.

2、政府性基金预算。

(2) Budgets for government-managed funds

全国政府性基金收入42330.14亿元，加上2014年结转收入656.13亿元和地方政府发行专项债券筹集收入1000亿元，全国政府性基金相关收入总量为43986.27亿元。全国政府性基金相关支出42363.85亿元。

In 2015, revenue into government-managed funds nationwide came to 4.233014 trillion yuan. Adding in the 65.613 billion yuan carried over from 2014 and the 100 billion yuan raised by local governments through the issuance of special bonds, revenue related to government-managed funds nationwide totaled 4.398627 trillion yuan. Expenditures related to these funds amounted to 4.236385 trillion yuan.

中央政府性基金收入4112.02亿元，为预算的94.2%，增长5.2%。加上2014年结转收入656.13亿元，中央政府性基金收入总量为4768.15亿元。中央政府性基金支出4356.42亿元，完成预算的85.7%，增长7.5%。其中，中央本级支出3024.49亿元，对地方转移支付1331.93亿元。中央政府性基金收入大于支出411.73亿元。其中，结转下年继续使用248.17亿元；单项政府性基金结转超过当年收入30%的部分合计94.54亿元，按规定补充预算稳定调节基金；拟由政府性基金预算转列一般公共预算的5个项目结余69.02亿元，2016年调入一般公共预算。

Revenue into central government-managed funds totaled 411.202 billion yuan, which is 94.2% of the budgeted figure and an increase of 5.2%. Adding in the 65.613 billion yuan carried forward from 2014, revenue related to central government-managed funds totaled 476.815 billion yuan. Expenditures related to central government-managed funds came to 435.642 billion yuan, which is 85.7% of the budgeted figure and an increase of 7.5%. Of this, central government expenditures were 302.449 billion yuan and transfer payments to local governments amounted to 133.193 billion yuan. Revenue into central government-managed funds exceeded expenditures by 41.173 billion yuan, which includes 24.817 billion yuan carried forward to 2016; 9.454 billion yuan for statutory replenishment of the Central Budget Stabilization Fund from the portions of the carryover funds of individual government-managed funds that exceeded 30% of their respective funds’ revenue; and 6.902 billion yuan in surplus funds from the five items to be transferred from government-managed fund budgets into the general public budget in 2016.

地方政府性基金本级收入38218.12亿元，下降17.7%，主要是国有土地使用权出让收入大幅减少。加上中央政府性基金对地方转移支付收入1331.93亿元和地方政府发行专项债券筹集收入1000亿元，地方政府性基金相关收入为40550.05亿元。地方政府性基金相关支出39339.36亿元，其中国有土地使用权出让收入相关支出32895.3亿元。

Revenue into funds managed by local governments reached 3.821812 trillion yuan, a decrease of 17.7%. This was mainly due to a significant decline in the revenue from the sale of state-owned land use rights. Adding in the 133.193 billion yuan in transfer payments from central government-managed funds and the 100 billion yuan raised by local governments through the issuance of special bonds, total revenue related to local government-managed funds was 4.055005 trillion yuan. Total expenditures related to local government-managed funds came to 3.933936 trillion yuan, which includes expenditures of 3.28953 trillion yuan related to the proceeds of selling state-owned land use rights.

3、国有资本经营预算。

(3) Budgets for state capital operations

全国国有资本经营预算收入2560.16亿元，全国国有资本经营预算支出2078.57亿元。

In 2015, budgetary revenue from state capital operations nationwide totaled 256.016 billion yuan, and budgetary expenditures on state capital operations nationwide totaled 207.857 billion yuan.

中央国有资本经营预算收入1612.92亿元，为预算的104.1%，增长14.3%。加上2014年结转收入143.98亿元，收入总量为1756.9亿元。中央国有资本经营预算支出1359.67亿元，完成预算的80.3%，下降4.2%，主要是厂办大集体改革和“三供一业”分离移交工作进展低于预期。其中：中央本级支出1235.37亿元，包括调入一般公共预算用于保障改善民生支出230亿元；对地方转移支付124.3亿元。中央国有资本经营预算结转下年支出397.23亿元。

Budgetary revenue from the central government’s state capital operations was 161.292 billion yuan, which is 104.1% of the budgeted figure and an increase of 14.3%. Adding in the 14.398 billion yuan carried forward from 2014, total revenue stood at 175.69 billion yuan. Budgetary expenditures on the central government’s state capital operations came to 135.967 billion yuan, which is 80.3% of the budgeted figure and a decrease of 4.2%. This shortfall was mainly due to slower than expected progress in the reform of collectively owned businesses operated by state-owned enterprises (SOEs) and in the reform to relieve SOEs of the burden of providing water, electricity, heating, gas, and property management services to their employees’ homes. Of the total expenditures on the central government’s state capital operations, 123.537 billion yuan was spent at the central level, which includes 23 billion yuan brought into the general public budget and used for ensuring and improving the people’s quality of life as well as 12.43 billion yuan used as transfer payments to local governments. A total of 39.723 billion yuan of budgetary revenue from the central government’s state capital operations was carried over to 2016.

地方国有资本经营预算本级收入947.24亿元，加上中央国有资本经营预算对地方转移支付收入124.3亿元，收入总量为1071.54亿元。地方国有资本经营预算支出843.2亿元。

Budgetary revenue from the state capital operations of local governments totaled 94.724 billion yuan. Adding in the 12.43 billion yuan in transfer payments from the central government’s state capital operations budget, total revenue stood at 107.154 billion yuan. Total budgetary spending on the state capital operations of local governments amounted to 84.32 billion yuan.

4、社会保险基金预算。

(4) Budgets for social security funds

全国社会保险基金收入44660.34亿元，为预算的103.6%。其中，保险费收入32518.48亿元，财政补贴收入10198.15亿元。全国社会保险基金支出39356.68亿元，完成预算的102.3%。当年收支结余5303.66亿元，年末滚存结余57002.33亿元。

In 2015, revenue into social security funds nationwide totaled 4.466034 trillion yuan, which is 103.6% of the budgeted figure. This includes 3.251848 trillion yuan from insurance premiums and 1.019815 trillion yuan from government subsidies. Expenditures from social security funds nationwide totaled 3.935668 trillion yuan, which is 102.3% of the budgeted figure. Therefore, social security funds were left with a surplus of 530.366 billion yuan in 2015, and the year-end balance reached 5.700233 trillion yuan after this surplus was rolled over.