关于2019年中央和地方预算执行情况与2020年中央和地方预算草案的报告
REPORT ON THE EXECUTION OF THE CENTRAL AND LOCAL BUDGETS FOR 2019 AND ON THE DRAFT CENTRAL AND LOCAL BUDGETS FOR 2020文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
——2020年5月22日在第十三届全国人民代表大会第三次会议上文章源自英文巴士-https://www.en84.com/9341.html
Third Session of the 13th National People’s Congress of the People’s Republic of China文章源自英文巴士-https://www.en84.com/9341.html
May 22, 2020文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
财政部文章源自英文巴士-https://www.en84.com/9341.html
Ministry of Finance文章源自英文巴士-https://www.en84.com/9341.html
文章源自英文巴士-https://www.en84.com/9341.html
各位代表：文章源自英文巴士-https://www.en84.com/9341.html
Esteemed Deputies,
受国务院委托，现将2019年中央和地方预算执行情况与2020年中央和地方预算草案提请十三届全国人大三次会议审议，并请全国政协各位委员提出意见。
The Ministry of Finance has been entrusted by the State Council to submit this report on the execution of the central and local budgets for 2019 and on the draft central and local budgets for 2020 to the present Third Session of the 13th National People’s Congress (NPC) for your deliberation and for comments from members of the National Committee of the Chinese People’s Political Consultative Conference (CPPCC).
一、2019年中央和地方预算执行情况
I. Execution of the 2019 Central and Local Budgets
2019年，面对国内外风险挑战明显上升的复杂局面，在以习近平同志为核心的党中央坚强领导下，各地区各部门以习近平新时代中国特色社会主义思想为指导，全面贯彻党的十九大和十九届二中、三中、四中全会精神，增强“四个意识”、坚定“四个自信”、做到“两个维护”，落实党中央、国务院决策部署，严格执行十三届全国人大二次会议审查批准的预算，坚持稳中求进工作总基调，深入贯彻新发展理念，坚持以供给侧结构性改革为主线，推动高质量发展，扎实做好“六稳”工作，统筹推进稳增长、促改革、调结构、惠民生、防风险、保稳定，保持经济社会持续健康发展，完成全年主要目标任务，为全面建成小康社会打下决定性基础。中央和地方预算执行情况较好。
In 2019, we faced a complicated terrain of significantly increasing risks and challenges both in China and abroad. Under the strong leadership of the Central Committee of the Communist Party of China (CPC) with Comrade Xi Jinping at its core, all regions and departments followed the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era and fully applied the guiding principles of the 19th CPC National Congress and the second, third, and fourth plenary sessions of the 19th CPC Central Committee. We strengthened our consciousness of the need to maintain political integrity, think in big-picture terms, follow the leadership core, and keep in alignment with the central Party leadership; increased our confidence in the path, theory, system, and culture of socialism with Chinese characteristics; and upheld General Secretary Xi Jinping’s core position on the Party Central Committee and in the Party as a whole and upheld the Party Central Committee’s authority and its centralized, unified leadership. We fulfilled the decisions and plans made by the Party Central Committee and the State Council, and implemented with rigor the budgets reviewed and approved by the Second Session of the 13th NPC.
Following the general principle of pursuing progress while ensuring stability, we continued to act on the new development philosophy, persisted in making supply-side structural reform our main task, and worked for high-quality development. We successfully ensured stability on six fronts,* and through coordinated efforts, achieved stable growth, promoted reform, advanced structural adjustments, improved living standards, prevented risks, and maintained stability.
(*The six fronts refer to employment, the financial sector, foreign trade, foreign investment, domestic investment, and expectations.)
As a result, sustained and healthy economic and social development were achieved and the main targets and tasks for the year were accomplished, which have laid a decisive foundation for building a moderately prosperous society in all respects. Execution of both central and local budgets was satisfactory.
（一）2019年一般公共预算收支情况。
1. General public budgetary revenue and expenditure in 2019
1．全国一般公共预算。
1) National general public budget
全国一般公共预算收入190382.23亿元，为预算的98.9%，比2018年增长3.8%。其中，税收收入157992.21亿元，增长1%；非税收入32390.02亿元，增长20.2%，主要是中央财政增加特定国有金融机构和央企上缴利润、地方财政加大盘活国有资源资产力度。加上调入资金及使用结转结余22160.95亿元（包括中央和地方财政从预算稳定调节基金、政府性基金预算、国有资本经营预算调入资金，以及地方财政使用结转结余资金），收入总量为212543.18亿元。全国一般公共预算支出238874.02亿元，完成预算的101.5%，增长8.1%。加上补充中央预算稳定调节基金1269.16亿元，支出总量为240143.18亿元。收支总量相抵，赤字27600亿元，与预算持平。
Revenue in the national general public budget was 19.038223 trillion yuan, representing 98.9% of the budgeted figure, an increase of 3.8% over 2018. Revenue included tax receipts of 15.799221 trillion yuan, an increase of 1%, and non-tax revenue of 3.239002 trillion yuan, an increase of 20.2%. This rise was due mainly to the central finance authorities increasing the amount of profits to be turned in by certain state-owned financial institutions and enterprises directly under the central government, and to local finance authorities putting more state-owned resources and assets to good use. Adding in 2.216095 trillion yuan of funds from other sources and utilized carryover and surplus funds (this includes funds transferred from the Central Budget Stabilization Fund and local budget stabilization funds, the budgets of central and local government-managed funds, and the budgets of central and local government state capital operations; and carryover and surplus funds used by local governments), total revenue came to 21.254318 trillion yuan.
Expenditure in the national general public budget was 23.887402 trillion yuan, representing 101.5% of the budgeted figure and an increase of 8.1%. With the addition of 126.916 billion yuan used to replenish the Central Budget Stabilization Fund, total expenditure rose to 24.014318 trillion yuan. Total expenditure exceeded total revenue, leaving a deficit of 2.76 trillion yuan, which is consistent with the figure projected.
2．中央一般公共预算。
2) Central general public budget
中央一般公共预算收入89305.41亿元，为预算的99.4%，增长4.5%。加上从中央预算稳定调节基金调入2800亿元，从中央政府性基金预算、中央国有资本经营预算调入394亿元，收入总量为92499.41亿元。中央一般公共预算支出109530.25亿元，完成预算的98.4%，增长7%，其中，本级支出35115.15亿元，完成预算的99.2%，增长6%；对地方转移支付74415.1亿元，完成预算的98.7%，增长7.5%。加上补充中央预算稳定调节基金1269.16亿元，支出总量为110799.41亿元。收支总量相抵，中央财政赤字18300亿元，与预算持平。
Revenue in the central government’s general public budget was 8.930541 trillion yuan, representing 99.4% of the budgeted figure and an increase of 4.5%. Adding in the transfer of 280 billion yuan from the Central Budget Stabilization Fund and 39.4 billion yuan from the budgets of central government-managed funds and central government state capital operations, total revenue came to 9.249941 trillion yuan.
Expenditure in the central government’s general public budget totaled 10.953025 trillion yuan, representing 98.4% of the budgeted figure and an increase of 7%. This figure includes: central government expenditures of 3.511515 trillion yuan, representing 99.2% of the budgeted figure and a 6% increase; and transfer payments to local governments of 7.44151 trillion yuan, representing 98.7% of the budgeted figure and a 7.5% increase. With the addition of 126.916 billion yuan contributed to the Central Budget Stabilization Fund, total expenditure reached 11.079941 trillion yuan. Total expenditure exceeded total revenue, leaving a deficit of 1.83 trillion yuan, which is consistent with the figure projected.
中央一般公共预算主要收入项目具体情况是：国内增值税31161.01亿元，为预算的103.7%。国内消费税12561.52亿元，为预算的108.5%。进口货物增值税、消费税15812.3亿元，为预算的93.1%。关税2889.11亿元，为预算的105.1%。企业所得税23786亿元，为预算的97.4%。个人所得税6234.14亿元，为预算的80.5%，主要是提高基本减除费用标准、实施专项附加扣除政策等减税规模超出预期。出口货物退增值税、消费税16503.2亿元，为预算的103.5%。
Main revenue items in the central government’s general public budget: Domestic value-added tax (VAT) revenue was 3.116101 trillion yuan, 103.7% of the budgeted figure. Domestic excise tax revenue amounted to 1.256152 trillion yuan, 108.5% of the budgeted figure. Revenue from VAT and excise tax on imports totaled 1.58123 trillion yuan, 93.1% of the budgeted figure. Revenue from customs duties came to 288.911 billion yuan, 105.1% of the budgeted figure. Corporate income tax revenue was 2.3786 trillion yuan, 97.4% of the budgeted figure. Individual income tax revenue was 623.414 billion yuan, 80.5% of the budgeted figure, which was mainly down to a rise in the individual income tax threshold and a larger-than-expected scale of tax cuts in implementing the policy on special additional individual income tax deductions and other policies. VAT and excise tax rebates on exports totaled 1.65032 trillion yuan, 103.5% of the budgeted figure.
中央一般公共预算本级主要支出项目具体情况是：一般公共服务支出1985.16亿元，完成预算的99.7%。外交支出615.39亿元，完成预算的98.1%。国防支出11896.56亿元，完成预算的100%。公共安全支出1839.45亿元，完成预算的102.3%。教育支出1835.88亿元，完成预算的100%。科学技术支出3516.18亿元，完成预算的99.2%。粮油物资储备支出1204.04亿元，完成预算的102.3%。债务付息支出4566.62亿元，完成预算的91.4%。
Main expenditures in the central government’s general public budget: General public service expenditures reached 198.516 billion yuan, 99.7% of the budgeted figure. Spending on foreign affairs totaled 61.539 billion yuan, 98.1% of the budgeted figure. National defense spending was 1.189656 trillion yuan, 100% of the budgeted figure. Public security expenses totaled 183.945 billion yuan, 102.3% of the budgeted figure. Spending on education came to 183.588 billion yuan, 100% of the budgeted figure. Spending on science and technology amounted to 351.618 billion yuan, 99.2% of the budgeted figure. Spending on stockpiling grain, edible oils, and other materials was 120.404 billion yuan, 102.3% of the budgeted figure. Interest payments on debt were 456.662 billion yuan, 91.4% of the budgeted figure.
中央对地方转移支付具体情况是：一般性转移支付66849.4亿元，完成预算的98.7%，其中，共同财政事权转移支付31903.25亿元，完成预算的100.2%；专项转移支付7565.7亿元，完成预算的99.1%。
Central government transfer payments made to local governments: General transfer payments totaled 6.68494 trillion yuan, 98.7% of the budgeted figure. This figure includes transfer payments for shared fiscal powers of 3.190325 trillion yuan, 100.2% of the budgeted figure. Special transfer payments reached 756.57 billion yuan, 99.1% of the budgeted figure.
2019年中央一般公共预算结余1269.16亿元（其中，中央预备费当年未支出，形成结余500亿元），全部转入中央预算稳定调节基金。通过收回中央财政结转资金补充3000亿元。2019年末，中央预算稳定调节基金余额5272.49亿元。
In 2019, there was a 126.916 billion yuan surplus in the central general public budget (this includes the unspent central government reserve funds, amounting to 50 billion yuan). The full amount of the surplus, together with 300 billion yuan in recovered central government carryover funds, was transferred to the Central Budget Stabilization Fund. At the end of 2019, the Central Budget Stabilization Fund had a balance of 527.249 billion yuan.
3．地方一般公共预算。
3) Local general public budget
地方一般公共预算收入175491.92亿元，其中，本级收入101076.82亿元，增长3.2%；中央对地方转移支付收入74415.1亿元。加上地方财政从地方预算稳定调节基金、政府性基金预算、国有资本经营预算调入资金及使用结转结余18966.95亿元，收入总量为194458.87亿元。地方一般公共预算支出203758.87亿元，增长8.5%。收支总量相抵，地方财政赤字9300亿元，与预算持平。
Revenue in the local general public budget was 17.549192 trillion yuan. This figure includes 10.107682 trillion yuan in local government revenue, an increase of 3.2% over 2018, and 7.44151 trillion yuan in transfer payments from the central government. With the addition of 1.896695 trillion yuan of funds transferred from local budget stabilization funds, local government-managed funds, and the local state capital operations budget as well as utilized carryover and surplus funds, total revenue reached 19.445887 trillion yuan. Expenditures in the local general public budget totaled 20.375887 trillion yuan, an 8.5% increase. Total expenditure exceeded total revenue, creating a local government deficit of 930 billion yuan, which is consistent with the figure projected.
（二）2019年政府性基金预算收支情况。
2. Budgetary revenue and expenditure of government-managed funds in 2019
按照地方政府债务管理有关规定，地方政府专项债务收支纳入政府性基金预算管理。
In accordance with regulations concerning the management of local government debt, revenue and expenditure generated from special local government debt are included in the budgets of government-managed funds.
全国政府性基金预算收入84515.75亿元，增长12%。加上2018年结转收入360.4亿元和地方政府发行专项债券筹集收入21500亿元，全国政府性基金收入总量为106376.15亿元。全国政府性基金预算支出91364.8亿元，增长13.4%。
Revenue of China’s government-managed funds in 2019 was 8.451575 trillion yuan, a 12% rise. Adding in 36.04 billion yuan carried over from 2018 and 2.15 trillion yuan raised by local governments through special-purpose bond issues, total revenue amounted to 10.637615 trillion yuan. Expenditure of all government-managed funds was 9.13648 trillion yuan, an increase of 13.4%.
中央政府性基金预算收入4039.62亿元，为预算的96.3%，增长0.1%。加上2018年结转收入360.4亿元，中央政府性基金收入总量为4400.02亿元。中央政府性基金预算支出4178.86亿元，完成预算的91.9%，增长3.9%，其中，本级支出3113.41亿元，对地方转移支付1065.45亿元。调入一般公共预算4.23亿元。中央政府性基金预算收大于支216.93亿元，其中，结转下年继续使用180.04亿元；单项政府性基金项目结转超过当年收入30%的部分合计36.89亿元，按规定补充中央预算稳定调节基金。
Revenue of central government-managed funds was 403.962 billion yuan, representing 96.3% of the budgeted figure and an increase of 0.1%. With the addition of 36.04 billion yuan carried forward from 2018, total revenue came to 440.002 billion yuan. Expenditure of central government-managed funds totaled 417.886 billion yuan, representing 91.9% of the budgeted figure and a 3.9% increase. Broken down, this figure includes 311.341 billion yuan of central government spending and 106.545 billion yuan of transfer payments to local governments. Funds transferred from central government-managed funds to the central general public budget amounted to 423 million yuan. Total revenue of central government-managed funds exceeded total expenditure by 21.693 billion yuan. Of this figure, 18.004 billion yuan was carried forward to 2020, while 3.689 billion yuan, comprising the portion of individual government-managed funds’ carryover that exceeded 30% of revenue in 2019, was contributed to the Central Budget Stabilization Fund in accordance with regulations.
地方政府性基金预算本级收入80476.13亿元，增长12.6%，其中，国有土地使用权出让收入72584.42亿元，增长11.4%。加上中央政府性基金预算对地方转移支付收入1065.45亿元和地方政府发行专项债券筹集收入21500亿元，地方政府性基金收入总量为103041.58亿元。地方政府性基金预算支出88251.39亿元，增长13.9%。
Revenue of local government-managed funds was 8.047613 trillion yuan, an increase of 12.6%. Revenue from the sale of state-owned land-use rights accounted for 7.258442 trillion yuan of this figure, an 11.4% rise. Adding in transfer payments of 106.545 billion yuan from central government-managed funds and 2.15 trillion yuan raised by local governments through special-purpose bond issues, total revenue came to 10.304158 trillion yuan. Expenditure of local government-managed funds totaled 8.825139 trillion yuan, an increase of 13.9%.
（三）2019年国有资本经营预算收支情况。
3. Budgetary revenue and expenditure of state capital operations in 2019
全国国有资本经营预算收入3960.42亿元，增长36.3%。全国国有资本经营预算支出2287.43亿元，增长6.2%。
Revenue of state capital operations nationwide was 396.042 billion yuan in 2019, an increase of 36.3%. Expenditure totaled 228.743 billion yuan, an increase of 6.2%.
中央国有资本经营预算收入1635.93亿元，为预算的99.9%，增长23.3%。加上2018年结转收入6.7亿元，收入总量为1642.63亿元。中央国有资本经营预算支出1108.8亿元，完成预算的88.4%，下降0.3%，其中，本级支出986.55亿元，对地方转移支付122.25亿元。调入一般公共预算389.77亿元，调入比例提高至28%。结转下年支出144.06亿元。
Revenue of central government state capital operations was 163.593 billion yuan, representing 99.9% of the budgeted figure and an increase of 23.3%. With the addition of 670 million yuan carried over from 2018, total revenue was 164.263 billion yuan. Expenditure of central government state capital operations reached 110.88 billion yuan, representing 88.4% of the budgeted figure and a decrease of 0.3%. This expenditure included 98.655 billion yuan of central government spending and 12.225 billion yuan in transfer payments to local governments. An amount of 38.977 billion yuan was transferred into the central general public budget, with the transfer proportion being raised to 28%. A sum of 14.406 billion yuan of budgetary revenue from these operations has been carried over to 2020.
地方国有资本经营预算本级收入2324.49亿元，增长47.2%。加上中央国有资本经营预算对地方转移支付收入122.25亿元，收入总量为2446.74亿元。地方国有资本经营预算支出1300.88亿元，增长15.3%。调入一般公共预算资金增加至943.19亿元。结转下年支出202.67亿元。
Revenue of local government state capital operations reached 232.449 billion yuan, an increase of 47.2%. Adding in transfer payments of 12.225 billion yuan made to local governments from the central government state capital operations budget, total revenue was 244.674 billion yuan. Expenditure of local government state capital operations was 130.088 billion yuan, an increase of 15.3%. The proportion of funds allocated from the local state capital operations budget to the local general public budget increased to 94.319 billion yuan. An amount of 20.267 billion yuan of budgetary revenue from these operations has been carried over to 2020.
（四）2019年社会保险基金预算收支情况。
4. Budgetary revenue and expenditure of social security funds in 2019
全国社会保险基金收入80844.09亿元，增长2.3%，其中，保险费收入57849.05亿元，财政补贴收入19392.61亿元。全国社会保险基金支出74989.23亿元，增长11.3%。当年收支结余5854.86亿元，年末滚存结余94026.97亿元。
Revenue of social security funds nationwide was 8.084409 trillion yuan, an increase of 2.3%. Revenue included 5.784905 trillion yuan in insurance premiums and 1.939261 trillion yuan in government subsidies. Expenditure of social security funds nationwide totaled 7.498923 trillion yuan, an 11.3% increase. The surplus for 2019 of 585.486 billion yuan was rolled over, bringing the year-end balance to 9.402697 trillion yuan.
中央社会保险基金收入688.61亿元，其中，保险费收入354.44亿元，财政补贴收入319.36亿元。加上地方上缴的基本养老保险中央调剂基金收入6280亿元，收入总量为6968.61亿元。中央社会保险基金支出663.2亿元，加上安排给地方的基本养老保险中央调剂基金支出6273.8亿元，支出总量为6937亿元。当年收支结余31.61亿元，年末滚存结余358.75亿元。
Revenue of the central government social security fund was 68.861 billion yuan. This includes 35.444 billion yuan in insurance premiums and 31.936 billion yuan in government subsidies. With the addition of 628 billion yuan of basic old-age insurance funds allocated by local governments for central regulation, total revenue rose to 696.861 billion yuan. Expenditure of the central government social security fund was 66.32 billion yuan. Adding in 627.38 billion yuan of basic old-age insurance funds reallocated to local governments through central regulation, total expenditure came to 693.7 billion yuan. The surplus for 2019 of 3.161 billion yuan was rolled over, bringing the year-end balance to 35.875 billion yuan.
地方社会保险基金收入80155.48亿元，其中，保险费收入57494.61亿元，财政补贴收入19073.25亿元。加上基本养老保险中央调剂基金收入6273.8亿元，收入总量为86429.28亿元。地方社会保险基金支出74326.03亿元，加上基本养老保险中央调剂基金支出6280亿元，支出总量为80606.03亿元。当年收支结余5823.25亿元，年末滚存结余93668.22亿元。
Revenue of local government social security funds was 8.015548 trillion yuan, which included 5.749461 trillion yuan in insurance premiums and 1.907325 trillion yuan in government subsidies. With the addition of 627.38 billion yuan of basic old-age insurance funds reallocated to local governments by the central government, total revenue rose to 8.642928 trillion yuan. Expenditure of local government social security funds was 7.432603 trillion yuan. Adding in 628 billion yuan of basic old-age insurance funds allocated for central regulation, total expenditure came to 8.060603 trillion yuan. The surplus for 2019 of 582.325 billion yuan was rolled over, bringing the year-end balance to 9.366822 trillion yuan.
2019年末，中央财政国债余额168038.04亿元，控制在全国人大批准的债务余额限额175208.35亿元以内；地方政府债务余额213072.26亿元，包括一般债务余额118694.14亿元、专项债务余额94378.12亿元，控制在全国人大批准的债务余额限额240774.3亿元以内。
At the end of 2019, outstanding central government debt was 16.803804 trillion yuan, within the budgeted limit of 17.520835 trillion yuan approved by the NPC. Outstanding local government debt totaled 21.307226 trillion yuan, which included 11.869414 trillion yuan of general debt and 9.437812 trillion yuan of special debt. This figure is also within the NPC-approved budget limit of 24.07743 trillion yuan.
以上预算执行的具体情况及相关说明详见《中华人民共和国2019年全国预算执行情况2020年全国预算（草案）》。
For a more detailed account of the budget execution in regard to the above items, please refer to the Chinese language version of the Report on the Execution of the 2019 Budget of the People’s Republic of China and the 2020 Draft Budget.
（五）2019年主要财税政策落实和重点财政工作情况。
5. Implementation of the main fiscal and tax policies and other major fiscal work in 2019
2019年，财政部门认真贯彻党中央、国务院决策部署，按照预算法和《关于人大预算审查监督重点向支出预算和政策拓展的指导意见》，严格落实全国人大预算决议和审议意见要求，加力提效实施积极的财政政策，加大重点领域支持力度，加快推进财税体制改革，不断提高财政管理水平。
In 2019, finance departments conscientiously implemented the decisions and plans of the Party Central Committee and the State Council; adhered to the Budget Law and the Guidelines on People’s Congresses Expanding the Focus of Budget Review and Oversight to Expenditure Budgets and Policies; and worked as required by the outcomes of the NPC’s deliberations and their comments on the budgets. We pursued a proactive fiscal policy with greater intensity and better results, gave more support to key areas, accelerated reform of the fiscal and tax systems, and continually improved our level of fiscal management.
实施更大规模减税降费。减税降费直接惠企惠民、公平有效，是应对经济下行压力的重大举措。各级财税部门把落实更大规模减税降费作为2019年实施积极财政政策的头等大事切实抓紧抓好。1月1日起实施小微企业普惠性减税、个人所得税专项附加扣除；4月1日起实施深化增值税改革措施，制造业等行业增值税税率从16%降至13%，交通运输业、建筑业等行业从10%降至9%；5月1日起降低社会保险费率。继续清理规范行政事业性收费和政府性基金。
Tax and fee cuts that are fair, efficient, and directly benefit businesses and people are a major measure for dealing with downward pressure on the economy. Finance and taxation authorities at all levels made instituting tax and fee cuts on a larger scale the top priority in pursuing a proactive fiscal policy in 2019. On January 1 we introduced policies on general-benefit tax cuts for small and micro businesses and special additional deductions for individual income tax; we took measures to deepen VAT reform on April 1, reducing the rate in manufacturing and other industries from 16% to 13% and lowering the rate from 10% to 9% in the transportation, construction, and other industries; and we made reductions to social insurance premiums on May 1. We continued to review and standardize administrative charges and payments to government-managed funds.
减税降费政策在减轻企业负担、促进居民消费、稳定市场预期和扩大就业等方面发挥了重要作用，有力支持了实体经济稳定发展。2019年全年减税降费2.36万亿元，其中新增减税1.93万亿元。制造业及其相关环节增值税减税5928亿元，减税幅度为24.1%；建筑业和交通运输业增值税分别减税257亿元、44亿元，减税幅度为5.2%、6.7%；现代服务业和生活服务业等其他行业增值税负担也实现不同程度降低。民营企业合计减税1.26万亿元，占全部减税数额的65.5%。小微企业减税2832亿元，享受企业所得税减免的纳税人达到626万户，享受增值税免税的小规模纳税人新增456万户。实施个人所得税专项附加扣除政策，加上2018年10月1日提高个人所得税基本减除费用标准和优化税率结构翘尾因素，合计减税4604亿元，使2.5亿纳税人直接受益，人均减税约1842元。
Tax and fee reduction policies have done much to support stable growth in the real economy – they have lightened the burden on enterprises, spurred consumer spending, stabilized market expectations, and created more jobs. Over the year, we reduced taxes and fees by 2.36 trillion yuan, 1.93 trillion yuan of which are tax cuts.
VAT in manufacturing and related links was reduced by 592.8 billion yuan, or 24.1%; in the construction and transportation sectors VAT was cut by 25.7 billion yuan and 4.4 billion yuan respectively, reductions of 5.2% and 6.7%; and VAT rates in modern services, consumer services, and other industries were also lowered to varying degrees.
Tax cuts for private companies reached 1.26 trillion yuan, which is 65.5% of the total. Reductions for small and micro businesses totaled 283.2 billion yuan, and the number of taxpayers eligible for a corporate income tax break reached 6.26 million, while the number of small-scale taxpayers qualifying for the VAT exemption rose by 4.56 million.
Reductions to individual income tax total 460.4 billion yuan when we add in the special additional deductions policy and the carryover effect from the policies introduced on October 1, 2018 to raise the individual income tax threshold and optimize the tax rate structure. These reductions directly benefited 250 million taxpayers, with an average saving of 1,842 yuan per person.
为支持落实减税降费政策，各级政府大力压减一般性支出，多渠道筹集资金弥补减收，努力实现预算收支平衡。中央财政加大对地方转移支付力度，并在分配均衡性转移支付、县级基本财力保障机制奖补资金时，向基层财政困难地区和受减税降费影响较大的地区倾斜，增强其财政保障能力。建立实施县级财政工资保障监测预警和风险评估机制，统筹财政收支和库款管理，合理安排支出优先次序，切实兜牢县级“三保”（保基本民生、保工资、保运转）底线。
To facilitate implementation of the tax and fee reduction policies, governments at all levels cut general expenditures and made up for reduced revenue by raising funds through multiple channels, in an effort to balance revenue and expenditures. The central government increased transfer payments to local authorities. Furthermore, it tilted payments for equalizing access to basic public services and rewards and subsidies for the mechanism to ensure county-level governments’ basic funding to regions where primary-level governments were experiencing financial difficulties and to regions whose revenue was sharply reduced by the tax and fee reduction policies, to ensure they had the financial resources to function as normal. We set up monitoring, early-warning, and risk-assessment mechanisms for ensuring county-level governments’ salary payments, adopted a coordinated approach to revenue and expenditure and management of the treasury balance, and made reasonable arrangements for spending priorities to ensure county-level governments had adequate funding to protect the three priorities of people’s basic wellbeing, payment of salaries, and normal functioning of government.
