（二）2015年收入预计和支出安排。
2. Revenue projections and expenditure appropriations for 2015
1、一般公共预算。
(1) General public budgets
中央一般公共预算收入69230亿元，比2014年执行数增长7%。从中央预算稳定调节基金调入1000亿元，合计收入总量为70230亿元。中央一般公共预算支出81430亿元，增长9.5%（扣除预备费后增长8.8%）。其中，中央本级支出25012亿元，中央对地方税收返还和转移支付55918亿元，中央预备费500亿元。收支总量相抵，中央财政赤字为11200亿元，比2014年增加1700亿元。中央财政国债余额限额111908.35亿元。中央预算稳定调节基金余额为341.15亿元。
Revenue in the central government’s general public budget is projected to reach 6.923 trillion yuan, up 7% over the actual figure for 2014. Adding the 100 billion yuan from the Central Budget Stabilization Fund, revenue in 2015 should amount to 7.023 trillion yuan. Expenditure from the central government’s general public budget is projected to reach 8.143 trillion yuan, an increase of 9.5% (up 8.8% after deducting the reserve funds). This consists of 2.5012 trillion yuan spent at the central level, 5.5918 trillion yuan paid out as tax rebates and transfer payments to local governments, and 50 billion yuan of reserve funds for the central budget. Total expenditure is projected to exceed total revenue, leaving a deficit of 1.12 trillion yuan, an increase of 170 billion yuan on 2014. The ceiling for the outstanding balance of government bonds in the central budget will be 11.190835 trillion yuan. The Central Budget Stabilization Fund will have a balance of 34.115 billion yuan.
图3 2015年中央一般公共预算平衡关系
Figure 3 Public Budget Balance of Central Government Finances in 2015
地方一般公共预算本级收入85070亿元，增长7.5%，加上中央对地方税收返还和转移支付收入55918亿元，地方一般公共预算收入合计为140988亿元。地方一般公共预算支出145988亿元，增长10.2%。地方财政赤字5000亿元，比2014年增加1000亿元，国务院同意发行地方政府一般债券弥补。需要说明的是，地方财政收支预算由地方各级人民政府编制，报同级人民代表大会批准，目前尚在汇总中。报告中地方财政收入预计数和支出安排数均为中央财政代编。
The revenue in local governments’ general public budgets is projected to total 8.507 trillion yuan, up 7.5%. Adding the 5.5918 trillion yuan in tax rebates and transfer payments from the central government, the revenue of local governments is expected to reach 14.0988 trillion yuan. Local government expenditure from their general public budgets is projected to total 14.5988 trillion yuan, up 10.2%. The projected local government deficit thus stands at 500 billion yuan, an increase of 100 billion yuan over last year’s budgeted figure. The State Council has given its approval for this deficit to be made up by the issuance of general bonds by local governments. It should be noted that as the budgets of local governments are prepared by local people’s governments and submitted for approval to the people’s congresses at their respective levels, related data is, at this time, still being collected. The revenue and expenditure figures for local budgets that appear above have been compiled by the central finance authorities.
上述2015年财政收支数已含政府性基金预算转列一般公共预算的收支数。即：根据国务院批准的完善政府预算体系的方案，从2015年1月1日起，将地方教育附加等11项基金收支由政府性基金转列一般公共预算，在减少政府性基金预算收支的同时，相应调增一般公共预算2015年收支数和2014年收支基数，对2015年一般公共预算收支增幅影响不大。
The above figures on budgeted revenue and expenditure for 2015 already take into account the figures from government-managed fund budgets that are incorporated into general public budgets. This refers to the following: in accordance with the plan on improving the government budgeting system, which was approved by the State Council, as of January 1, 2015, the revenue and expenditures of eleven government-managed funds, such as local education surcharge, are to be transferred into general public budgets. While this means reductions to the budgetary revenue and expenditure for government-managed funds, the estimated figures on revenue and expenditure for the general public government budgets in 2015 and the base figures for revenue and expenditure in 2014 have been increased accordingly so that there will be little impact on the increase for projected revenue and expenditure in general government budgets for 2015.
汇总中央和地方预算，全国一般公共预算收入154300亿元，增长7.3%。加上从中央预算稳定调节基金调入1000亿元，可安排的收入总量为155300亿元。全国一般公共预算支出171500亿元，增长10.6%。赤字16200亿元，比2014年增加2700亿元。
Combining the central and local general public budgets, it is projected that national revenue will amount to 15.43 trillion yuan, up 7.3%. Including the 100 billion yuan from the Central Budget Stabilization Fund, total revenue available is expected to reach 15.53 trillion yuan. National expenditure is budgeted at 17.15 trillion yuan, up 10.6%. This will produce a national deficit of 1.62 trillion yuan, an increase of 270 billion yuan over 2014.
2015年中央一般公共预算支出81430亿元，增长9.5%（扣除预备费后增长8.8%），此外还动用以前年度结转资金1124亿元。分中央本级支出、对地方税收返还和转移支付反映。
The projected figure for total expenditure in the central budget for 2015 is 8.143 trillion yuan, up 9.5% (an increase of 8.8% after deducting the reserve funds), to which a further 112.4 billion yuan is to be added in funds carried forward from previous years. The total expenditure in the central budget is divided into spending by the central government, spending on tax rebates, and transfer payments made to local governments.
2015年中央本级支出25012亿元，增长10.4%，此外还动用以前年度结转资金279亿元。主要支出项目安排情况：农林水支出660.62亿元，增长18.6%。社会保障和就业支出729.3亿元，增长4.2%。教育支出1351.51亿元（含动用以前年度结转资金60亿元），增长8.8%。科学技术支出2757.25亿元（含动用以前年度结转资金170亿元），增长12.3%。文化体育与传媒支出249.21亿元，增长6.4%。医疗卫生与计划生育支出110.19亿元，增长22.1%。节能环保支出291.25亿元。交通运输支出806.89亿元。粮油物资储备支出1546.38亿元，增长33.2%，主要是储备粮油利息费用补贴、储备粮油差价补贴和储备棉出库竞卖亏损补贴等支出增加。国防支出8868.98亿元，增长10.1%。公共安全支出1541.92亿元，增长4.3%。一般公共服务支出1004.91亿元。资源勘探信息等支出296.84亿元。动用以前年度结转资金49亿元，用于规范公务员津贴补贴和事业单位实施绩效工资。
Central government spending in 2015 is projected to total 2.5012 trillion yuan, up 10.4%, to which a further 27.9 billion yuan is to be added in funds carried over from previous years. The main expenditure items are arranged as follows:
The appropriation for agriculture, forestry, and water conservancy is 66.062 billion yuan, up 18.6%.
The appropriation for social security and employment is 72.93 billion yuan, up 4.2%.
The appropriation for education is 135.151 billion yuan (including 6 billion yuan carried forward from previous years), up 8.8%.
The appropriation for science and technology is 275.725 billion yuan (including 17 billion yuan carried forward from previous years), up 12.3%.
The appropriation for culture, sports, and the media is 24.921 billion yuan, up 6.4%.
The appropriation for medical and health care and family planning is 11.019 billion yuan, up 22.1%.
The appropriation for energy conservation and environmental protection is 29.125 billion yuan.
The appropriation for transport is 80.689 billion yuan.
The appropriation for stockpiling grain, edible oils, and other materials is 154.638 billion yuan, up 33.2%. This is mainly due to the increases in the subsidies to help pay expenses and interest on loans used for stockpiling grain and edible oils, subsidies for price differences in stockpiling grain and edible oils, and subsidies for making up losses in auctioning stockpiled cotton.
The appropriation for national defense is 886.898 billion yuan, up 10.1%.
The appropriation for public security is 154.192 billion yuan, up 4.3%.
The appropriation for general public services is 100.491 billion yuan.
The appropriation for natural resource exploration and information technology is 29.684 billion yuan.
A total of 4.9 billion yuan which has been carried forward from previous years is to be used for standardizing allowances and subsidies for public servants and implementing performance-based pay for the employees of public institutions.
2015年中央对地方税收返还和转移支付55918亿元，增长8.1%，此外还动用以前年度结转资金845亿元。其中，一般性转移支付30045.37亿元（含动用以前年度结转资金815亿元），增长12.6%。在一般性转移支付中，均衡性转移支付19215.08亿元（含动用以前年度结转资金715亿元），增长14.8%，对因实施调整机关事业单位工作人员工资政策部分地方所需财政负担的经费，通过增加均衡性转移支付给予适当补助；老少边穷地区转移支付1255.65亿元，增长12%；基本养老金等转移支付4581.84亿元（含动用以前年度结转资金100亿元），增长20.1%。专项转移支付21564.34亿元（含动用以前年度结转资金30亿元），增长8.1%，除有政策规定外，原则上实行零增长或有所压减。增长的项目主要有：一是教育方面，农村义务教育薄弱学校改造补助资金327.5亿元，增长6.3%；现代职业教育质量提升计划专项资金147.88亿元，增长24.6%；学生资助补助经费404.92亿元，增长18.7%。二是社会保障和医疗卫生方面，优抚对象补助经费369.63亿元，增长19.9%；困难群众基本生活救助补助资金1207.68亿元，增长7.1%；公共卫生服务补助资金498.04亿元，增长8.7%；公立医院补助资金125.6亿元（含动用以前年度结转资金30亿元）。三是节能环保方面，大气污染防治资金115.5亿元，增长9.5%；节能减排补助资金478.5亿元，增长40.4%，主要是根据石油价格调整补贴改革方案，将用于燃油公交车的补贴调整为新能源公交车补贴，转列入该项目；天然林保护工程补助经费176.17亿元，增长21.4%；退耕还林工程财政专项资金308.65亿元，增长8.8%。四是农业方面，农业资源及生态保护补助资金201.58亿元，增长12.1%；农业技术推广与服务补助资金152.45亿元，增长20.9%；农田水利设施建设和水土保持补助资金427.56亿元，增长33.5%；林业补助资金350.89亿元，增长15.7%。五是城镇保障性安居工程专项资金1243亿元，增长9.1%。
Central government tax rebates and transfer payments made to local governments will amount to 5.5918 trillion yuan in 2015, up 8.1%, to which a further 84.5 billion yuan is to be added in funds carried over from previous years.
Of this amount, general transfer payments will account for 3.004537 trillion yuan (including 81.5 billion yuan carried forward from previous years), up 12.6%. General transfer payments for equalizing access to basic public services will reach 1.921508 trillion yuan (including 71.5 billion yuan carried forward from previous years), an increase of 14.8%, with transfer payments to some local governments to be increased for their bearing the expenses of implementing the policy of adjusting the salaries of employees of their offices and public institutions. General transfer payments for old revolutionary base areas, areas with concentrations of ethnic minorities, border areas, and poor areas will total 125.565 billion yuan, up 12%. General transfer payments for the basic pension and other purposes will come to 458.184 billion yuan (including 10 billion yuan carried forward from previous years), up 20.1%.
Special transfer payments will come to 2.156434 trillion yuan (including three billion yuan carried forward from previous years), an increase of 8.1%. The principle of either zero-increase or some reduction will be applied to special transfer payments unless otherwise stipulated on in specific policies. The main items that do have increased budgets for special transfer payments include:
First, budgets for education include 32.75 billion yuan in subsidies for renovating rural schools for compulsory education that are badly in need of improvement, up 6.3%; 14.788 billion yuan of earmarked funding for the initiative to strengthen the quality of modern vocational education, up 24.6%; and 40.492 billion yuan in financial assistance and subsidies to students, an increase of 18.7%.
Second, budgets for social security and medical and health care include 36.963 billion yuan in subsidies for entitled groups, an increase of 19.9%; 120.768 billion yuan in living allowances and subsidies for people facing financial difficulties, up 7.1%; 49.804 billion yuan in subsidies for public health services, up 8.7%; and 12.56 billion yuan in subsidies to public hospitals (including 3 billion yuan carried over from previous years).
Third, budgets for energy conservation and environmental protection include 11.55 billion yuan of funding for the prevention and control of air pollution, up 9.5%; 47.85 billion yuan in subsidies for energy conservation and the reduction of emissions, up 40.4%, which is principally because, in accordance with the plan for the reform of oil price-adjusting subsidies, subsidies for petroleum-fueled buses are to be transformed into subsidies for new-energy buses and integrated into the budget for spending on energy conservation and emission reduction; 17.617 billion yuan in subsidies for protecting natural forests, up 21.4%; and 30.865 billion yuan in central government special funding for returning cultivated land to forest, up 8.8%.
Fourth, budgets for agriculture include 20.158 billion yuan in subsidies for agricultural resource and ecological protection, up 12.1%; 15.245 billion yuan in subsidies for the expansion and servicing of agricultural technologies, up 20.9%; 42.756 billion yuan in subsidies for the construction of farmland irrigation and water conservancy infrastructure and water and soil conservation, an increase of 33.5%; and 35.089 billion yuan in subsidies for the forestry industry, up 15.7%.
Fifth, a total of 124.3 billion yuan in earmarked funds will be designated for use in financing government-subsidized housing projects in rural areas, an increase of 9.1%.
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.
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.
来源：新华网
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