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）

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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

Report on the Execution of the Central and Local Budgets for 2015 and on the Central and Local Draft Budgets for 2016

 

——2016年3月5日在第十二届全国人民代表大会第四次会议上

– Delivered at the Fourth Session of the Twelfth National People’s Congress on March 5, 2016

 

财政部

Ministry of Finance

 

各位代表：

 

Fellow Deputies,

 

受国务院委托，现将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提请十二届全国人大四次会议审议，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 2015 and on the drafts of the central and local budgets for 2016 to the fourth session of the Twelfth National People’s Congress (NPC) for your deliberation and for comments from the members of the National Committee of the Chinese People’s Political Consultative Conference (CPPCC).

 

一、2015年中央和地方预算执行情况

I. Execution of the Central and Local Budgets for 2015

 

2015年，面对错综复杂的国际形势和艰巨繁重的国内改革发展稳定任务，党中央、国务院团结带领全国各族人民，牢牢把握经济社会发展主动权，主动适应经济发展新常态，妥善应对各种重大风险挑战，经济保持中高速增长，经济结构优化，改革开放向纵深迈进，民生持续改善，社会大局总体稳定。中央和地方预算执行情况较好。

 

In the face of a complex international environment and the formidable tasks of domestic reform, development, and stability in 2015, the Central Committee of the Communist Party of China (CPC) and the State Council have brought together and led all of the people of China in taking an active approach to economic and social development, adapting to the new normal in economic growth, and responding appropriately to all major risks and challenges. As a result, the economy has maintained a medium-high rate of growth, the economic structure has improved, reform has been deepened, opening up has been promoted, further improvements have been made to the people’s quality of life, and social stability was ensured. Both the central and local government budgets were executed satisfactorily last year.

 

（一）落实全国人大预算决议情况。

 

1. Implementation of the NPC’s budget resolution

 

按照十二届全国人大三次会议有关决议，以及全国人大财政经济委员会的审查意见，创新完善财政宏观调控，稳步推进财税体制改革，努力促进经济社会持续健康发展。

 

In accordance with the resolution of the third session of the Twelfth NPC on the report on both the execution of the central and local budgets for 2014 and the central and local draft budgets for 2015 as well as the review of that report by the NPC Financial and Economic Affairs Commission, we have developed new ways to improve macro regulation through fiscal policy, made steady progress in the reform of fiscal and tax systems, and worked hard to bring about sustained, healthy economic and social development.

 

积极推进财税法治建设。增强各级政府和部门、单位的预算法治意识，将预算法各项要求落到实处。加强预算法配套制度建设，预算法实施条例修订草案已向社会公开征求意见，出台中央对地方专项转移支付管理办法，修订一般性转移支付管理办法等制度。配合全国人大有关部门在立法法中进一步明确税收法定原则，制定了贯彻落实税收法定原则的实施意见。积极配合做好环境保护税等立法工作。

 

Rule of law has been strengthened throughout fiscal and tax work.

 

We made efforts to ensure that governments at all levels, departments, and organizations improved their rule of law awareness as they put into effect all of the requirements laid down in the Budget Law. We strengthened the development of the Budget Law’s complementary institutions, soliciting comments from the general public on the draft revisions to the Implementation Regulations of the Budget Law, launching management regulations for special transfer payments from the central government to local governments, and revising management regulations for general transfer payments and other rules and regulations. We collaborated with the relevant NPC department on further clarifying the principle of law-based taxation in the Legislation Law, and drew up guidelines for implementing this principle. We also actively assisted legislative work, such as the preparations for enacting an environmental protection tax.

 

全面树立预算的权威性和严肃性。坚持先有预算、后有支出，硬化预算约束。进一步细化预算编制，压缩代编预算规模，及时批复部门预算。加快支出预算指标分解下达工作节奏，加大对部门组织实施项目的督查力度，预算执行进度明显加快。完善预算监管体系，将预算评审实质性嵌入预算管理流程。出台中央对地方专项转移支付绩效目标管理暂行办法等制度。中央部门绩效评价项目数量和金额分别增长26.3%、27%，评价结果与2016年预算安排挂钩。扩大纳入全国人大审查预决算的部门范围，首次公开分地区、分项目专项转移支付预算。开展地方财政预决算公开情况专项检查，增强地方财政透明度。

 

Budgetary work has been made more authoritative and consequential in all aspects.

 

We have tightened budgetary constraints and made sure that all expenditures are based on budgets. We further increased the detail of budget itemization, scaled down the amount of tentative budgets prepared by the Ministry of Finance for other governments offices or programs, and examined and approved departmental budgets in a timely fashion. We accelerated the work to break down and disseminate budgetary expenditure targets and intensified inspections of programs implemented by central government departments, therein achieving noticeably faster budget execution. We improved the regulatory system for budgets and made budget assessment an essential part of the budgetary management procedures. We introduced regulations such as the provisional regulations for performance target management of special transfer payments from the central government to local governments. The number and yuan value of central government department programs that received performance evaluations rose by 26.3% and 27% respectively, and the evaluation results were linked to the allocation of this year’s budgets. We expanded the number of government departments whose budgets and final accounts are subject to NPC review, and for the first time, publicly released budgets for special transfer payments broken down by region and by program. We also carried out inspections on the disclosure of local governments’ budgets and final accounts with a view to enhancing their fiscal transparency.

 

提高积极财政政策的针对性和有效性。根据经济运行情况，在区间调控基础上实施定向调控和相机调控，加强预调微调，促进经济在合理区间运行。一是保持必要的支出强度。在2015年预算安排中适当扩大财政赤字规模，并使用以前年度结转资金，加大支出力度。采取全面清理结转结余资金、强化督查问责等措施，积极盘活财政存量资金，调整用于保民生、补短板、增后劲。置换3.2万亿元地方政府到期存量债务，降低了利息负担，缓解了当期偿债压力，为地方腾出资金用于重点项目建设创造了条件。二是加大减税降费力度。扩大小型微利企业所得税、固定资产加速折旧优惠政策范围。对小微企业免征42项行政事业性收费，取消或暂停征收57项中央级行政事业性收费。降低失业保险、工伤保险和生育保险费率，扩大失业保险基金支持企业稳岗政策的实施范围。三是强化财政资金政策的导向作用。大力推广政府和社会资本合作（PPP）模式，通过特许经营、投资补助、运营补贴等方式，拉动民间资本进入公共服务领域。深入推进中央级事业单位科技成果使用、处置和收益管理改革试点。完善企业研发费用加计扣除政策。启动首批小微企业创业创新基地城市示范。

 

Proactive fiscal policy has been made more targeted and effective.

 

In responding to economic developments, we exercised targeted and well-timed regulation on the basis of range-based regulation and strengthened anticipatory adjustments and fine-tuning, ensuring that the Chinese economy operated within an appropriate range.

 

First, we maintained a necessary level of spending intensity. We increased the government deficit by an appropriate amount in the 2015 budget, and put to use funds carried over from previous years to increase the intensity of spending. We took a host of measures, such as thoroughly reviewing carryover and surplus funds and strengthening inspections and accountability, to put existing government funds to use for the purposes of ensuring the wellbeing of the people, strengthening points of weakness, and making development more sustainable. A total of 3.2 trillion yuan worth of bonds were issued to replace outstanding debt of local governments close to maturity, helping reduce their interest burden and debt repayment pressure and free up financial resources for the development of key programs.

 

Second, we stepped up efforts to reduce taxes and fees. We expanded the scope of certain preferential policies, such as those concerning corporate income tax for low-profit small businesses and the accelerated depreciation of fixed assets. We exempted small and micro businesses from 42 different kinds of administrative charges and canceled or suspended the collection of 57 kinds of central-level administrative charges. We lowered premiums for unemployment, workplace injury, and maternity insurance schemes, and expanded the scope of the policy of providing subsidies from the unemployment insurance fund to enterprises that maintain stable employment during structural adjustments.

 

Third, we strengthened the guiding role played by fiscal funds and fiscal policies. We made great efforts to promote the use of the public-private partnership (PPP) model, and we encouraged nongovernmental capital to enter public service sectors by providing investment and operation subsidies or through franchising or other methods. We moved ahead with pilot reforms of management over the use, disposition, and profit rights of scientific and technological advances made in central-level public institutions. We improved the policy of additional tax deductions for enterprise research and development. We selected the first group of demonstration cities to act as business start-up and innovation hubs for small and micro businesses.

 

深化财税体制改革。有序推出一批新的改革举措，完善落实机制，推动改革落地生根。一是加快预算管理制度改革。将地方教育附加等11个项目由政府性基金预算转列一般公共预算。制定中央国有资本经营预算管理办法，加大国有资本经营预算调入一般公共预算的力度，建立中央对地方国有资本经营预算转移支付机制。推动实行中期财政规划管理。进一步清理整合专项转移支付，从2014年的150项减少为2015年的96项。建立规范的地方政府举债融资机制，将地方政府债务分类纳入预算，实行限额管理。地方政府债券全面实现省级政府自发自还。出台政府财务报告编制办法及操作指南，公布政府会计基本准则，修订了财政总预算会计制度。二是深入推进税制改革。研究全面推开营改增试点方案、综合与分类相结合的个人所得税改革方案。实施稀土、钨、钼资源税改革，从价计征范围进一步扩大。研究消费税改革方案，完善消费税政策。深入开展涉企收费专项清理规范工作。三是稳步推进财政体制改革。完善出口退税负担机制。研究推进中央与地方事权和支出责任划分改革。结合税制改革进展，抓紧制订调整中央和地方收入划分过渡方案。

 

Reforms of the fiscal and tax systems have been deepened.

 

We introduced a number of new reform measures in an orderly manner and improved mechanisms related to their implementation, ensuring that these reform measures took firm root.

 

First, we accelerated the reform of the budgetary management system. We transferred local educational surcharge and ten other items from the budgets of government-managed funds into general public budgets. We drew up management regulations for the budgets of central state capital operations, transferred more funds from such budgets into general public budgets, and established a mechanism for making transfer payments from the budgets of central government state capital operations to the budgets of local government state capital operations. We moved forward with medium-term financial planning. We made further progress in organizing and integrating special transfer payments, cutting the number of items from 150 in 2014 to 96 in 2015. We established a standardized mechanism for local governments to secure financing through bond-issuance, placed local government debt under budgetary management by category, and imposed ceilings for such debt. All local government bonds are now issued and repaid by their respective provincial governments. We enacted regulations and operational guidelines for the preparation of government financial reports, published basic principles on government accounting, and revised the general fiscal budget accounting system.

 

Second, we deepened tax reforms. We carried out research on a plan for implementing trials of replacing business tax with value added tax (VAT) in all sectors and a reform plan for taxing personal income on the basis of both adjusted gross income and specific types of income. We further expanded the coverage of ad valorem taxation, extending it to the reform of resource taxes on rare earths, tungsten, and molybdenum. We carried out research relating to the excise tax reform plan and improved excise tax policies. We intensified efforts to review and standardize fees and charges levied on businesses.

 

Third, we made steady progress in the reform of the fiscal system. We improved the mechanism for sharing the cost of export tax rebates between the central and local governments. We studied and moved ahead reform of the division of administrative authority and spending responsibilities between the central and local governments. As the tax reform progressed, we worked promptly to draw up a transitional plan for adjusting the division of revenue between the central and local governments.

 

严肃财经纪律。认真落实中央八项规定精神和国务院“约法三章”，严格控制一般性支出，中央本级“三公”经费预算比2014年下降11.7%。健全厉行节约反对浪费相关制度，加强会议定点管理，调整中央和国家机关差旅住宿费标准。完善基本支出定额标准，加快项目支出定额标准体系建设，改进项目支出预算管理。开展涉农资金专项整治行动，严肃查处相关问题和责任人，公开曝光违反财经纪律的典型案例，进一步规范管理、堵塞漏洞。加大财政监督和督促落实力度，推动稳增长财税政策取得实效。

 

Financial discipline has been tightened up.

 

We have been conscientiously putting into practice the CPC Central Committee’s eight-point decision on improving Party and government conduct and the State Council’s three-point decision on curbing government spending, rigorously controlling general expenditures, and have achieved a reduction of 11.7% in the central government’s budgetary expenditures related to official overseas visits, official vehicles, and official hospitality as compared to 2014. We improved regulations on practicing thrift and opposing waste, strengthened the management of meeting venue selection, and made adjustments to standards for business travel and accommodation expenses of Party and government organization workers. We improved standards for basic expenditure quotas, moved faster to develop a system of standards for program expenditure quotas, and improved budgetary management of program expenditures. We launched a campaign to rectify the abuse of funds earmarked for agriculture, farmers, and rural areas, investigated relevant problems and punished those responsible, released representative cases of financial discipline violations, and further ensured that the management of funds is in line with standards and relevant loopholes are closed. We stepped up financial oversight and implementation supervision to ensure that our fiscal and tax policies were productive in promoting steady growth.