2016年中央和地方预算报告(全文)
Full text: Report on China's central, local budgets (2016)

 
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2016年3月5日,第十二届全国人民代表大会第四次会议在北京人民大会堂开幕。[中国网]

2016年3月5日,第十二届全国人民代表大会第四次会议在北京人民大会堂开幕。[中国网]
The fourth session of the 12th National People's Congress opens at the Great Hall of the People in Beijing, capital of China, March 5, 2016. [Photo/China.org.cn]

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

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.

(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.

Figure 1

Revenue and Expenditures in the General Public Budget of the Central Government in 2015

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.
(三)2015年主要支出政策落实情况。 3. Implementation of major expenditure policies in 2015
推动教育改革发展。支持实施第二期学前教育三年行动计划。落实农村义务教育经费保障机制和城市义务教育学生免学杂费政策,惠及约1.1亿名农村学生和2944万名城市学生。实施现代职业教育质量提升计划,推动职业教育布局调整。改革中央高校预算拨款制度,引导中央高校转变发展模式。支持特殊教育发展,保障特殊群体受教育权益。健全国家助学贷款、国家助学金等资助政策体系,全国约775万名高校学生、514万名普通高中学生和265万名中职学生得到资助,约1045万名中职学生享受免学费政策。

Promoting education reform and development

We supported implementation of the second phase of the three-year action plan for preschool education. We put in place mechanisms for guaranteeing compulsory education funding in rural areas as well as the policy of waiving tuition and miscellaneous fees for students receiving compulsory education in urban areas, benefiting approximately 110 million students in rural areas and 29.44 million students in urban areas. We implemented the quality improvement plan for modern vocational education and worked to reshape the vocational education system. We reformed the budgetary appropriation system for institutions of higher learning directly under the central government to guide them in improving their models of development. We worked to guarantee the educational rights and interests of special needs groups through our support for the development of special needs education. We improved government financial aid policies for students, such as study assistance loans and student grants, providing aid to approximately 7.75 million college students, 5.14 million regular high school students, and 2.65 million secondary vocational school students, as well as exempting 10.45 million secondary vocational school students from paying tuition.

落实创新驱动发展战略。深化中央财政科技计划管理改革,完成大部分科技计划优化整合工作,集中资源支持体现国家战略意图的重大科技任务。加大对公共科技活动特别是基础研究的支持力度。支持实施科技重大专项。保障科研院所开展自主选题研究,改善科研条件。启动首台(套)重大技术装备保险补偿机制试点。

Pursuing innovation-driven development

We deepened reform of the management of science and technology initiatives financed by the central government. By completing the optimization or integration of a majority of these initiatives, we were able to concentrate resources on major programs that embody national strategic intentions. We redoubled efforts to support science and technology activities for the public interest, particularly those involving basic research. We supported the implementation of major science and technology projects. We worked to ensure research institutions had the support they needed as they conducted research into their own choice of subjects, and improved the conditions for undertaking research. We launched trials of the insurance compensation mechanism for newly-developed major technological equipment.

支持做好社会保障和就业工作。企业退休人员基本养老金水平继续提高,月人均达到2270元。城乡居民基本养老保险基础养老金最低标准由每人每月55元提高到70元。推进机关事业单位养老保险制度改革,建立职业年金制度,同步调整机关事业单位工作人员基本工资。深入实施高校毕业生就业促进计划、大学生创业引领计划,加强政府公共就业服务能力。加大对低保对象、孤儿、残疾人等困难群体救助工作的支持力度。继续提高优抚对象等人员抚恤和生活补助标准,落实移交政府安置的军队离退休人员相关待遇。

Helping provide better social security and employment services

Basic pension benefits for enterprise retirees were increased to an average of 2,270 yuan per person per month. The minimum social pension benefits for participants of the basic old-age insurance for rural and non-working urban residents were raised from 55 yuan to 70 yuan per person per month. We moved forward with reform of the pension system for employees of Party and government offices and public institutions, establishing an annuity scheme for these employees while at the same time adjusting their basic salaries. We intensified efforts to implement the employment assistance initiative for university graduates as well as the scheme for guiding university students in starting their own business, and we also worked to strengthen the capacity of the government for providing public employment services. We gave stronger support to assistance efforts for subsistence allowance recipients, orphans, people with disabilities, and other disadvantaged groups. We further increased subsidies and living allowances to entitled groups, and worked to ensure the proper delivery of pension and other benefits to retired military personnel who now receive their benefits from the government.

深化医药卫生体制改革。新型农村合作医疗和城镇居民基本医疗保险财政补助标准提高到每人每年380元,个人缴费标准相应提高到每人每年120元。基本公共卫生服务项目年人均财政补助标准由35元提高到40元,农村地区新增资金全部用于支付村医提供的基本公共卫生服务。在全国所有县(市)推开县级公立医院综合改革,城市公立医院综合改革试点扩大到100个城市。继续支持基层医疗卫生机构和村卫生室实施基本药物制度。推进住院医师规范化培训。完善城乡医疗救助和疾病应急救助制度。

Deepening reform of the healthcare system

Government subsidies towards the new rural cooperative medical scheme and the basic medical insurance for non-working urban residents were increased to 380 yuan per person per year with a corresponding rise in the rates for individual contributions to 120 yuan per person per year. We raised per capita government spending on basic public health services from 35 yuan to 40 yuan per year, with the entirety of the additional funds in rural areas being used to purchase basic public health services from doctors. We carried out comprehensive reform of county-level public hospitals in all counties and county-level cities and expanded trials of the comprehensive reform of urban public hospitals to 100 cities. We continued to support community-level healthcare facilities as well as village clinics in implementing the system of essential medicines. We promoted standardized training programs for resident physicians. We also improved medical assistance programs and the system for providing assistance for emergency medical treatment in both urban and rural areas.

推进农业可持续发展。扩大重金属污染耕地修复治理、地下水超采区综合治理试点范围。在部分地区开展农业“三项补贴”改革试点,着力支持耕地地力保护和粮食适度规模经营。推进节水供水重大水利工程、区域规模化高效节水灌溉和高标准农田建设。进一步加大财政扶贫资金投入,推动实施了一批效果突出的减贫项目。加强草原生态保护,支持落实新一轮退耕还林还草任务1000万亩,扩大全面停止天然林商业性采伐范围。实施国家水土保持重点建设工程,治理水土流失面积6570平方公里。统筹推进农村综合改革相关试点。支持开展农村土地承包经营权确权登记。

Promoting sustainable development of agriculture

We expanded trials for restoring and improving cultivated land contaminated by heavy metals and for comprehensively dealing with the over-abstraction of groundwater. We conducted in selected areas trial reforms of direct subsidies to grain growers, subsidies for purchasing superior crop varieties, and general subsidies for purchasing agricultural supplies with the aim of protecting the soil fertility of cultivated land and supporting appropriately scaled-up grain operations. We promoted the development of water conservation and supply projects, large-scale, high-efficiency, water-saving regional irrigation projects, and high-grade farmland. We made further increases to the amount of funding available for poverty alleviation efforts, facilitating the launch of a number of poverty reduction projects that produced outstanding results. We helped strengthen grassland ecological conservation and supported the implementation of a new round of efforts to return 667,000 hectares of marginal cropland back into forest or grassland as well as the expansion of efforts to bring a complete end to the commercial logging of natural forests. We launched key national water and soil conservation projects, bringing soil erosion under control across 6,570 square kilometers of land. We made coordinated progress in the trials related to comprehensive rural reform. We supported the work to determine and open up registration for contracted rural land-use rights.

加强环境保护和节能减排。增加投入,突出重点,提升大气污染防治效果。推进地下综合管廊和海绵城市建设试点,在38个重点区域开展重金属污染防治。以流域为单元,实施国土江河综合整治试点。继续推进重点防护林保护等生态工程。在近2万个村庄开展环境综合整治,加大对农村环保基础设施运行管理的支持。推动新能源和可再生能源产业发展。建立全方位支持政策体系,全年新能源汽车生产量、销售量分别增长约4倍和3倍。深入开展节能减排财政政策综合示范。

Conserving energy, reducing emissions, and improving the environment

With a focus on key areas, we increased funding to deliver further results in the prevention and control of air pollution. We moved forward with trials to construct networks of underground utility corridors and build sponge cities, as well as with efforts to prevent and treat heavy metal pollution in 38 key areas. We launched trials to comprehensively improve the conditions around rivers on the geographical scale of each drainage basin. We moved ahead with key forest shelterbelts and other ecological conservation projects. We supported comprehensive environmental improvement efforts in nearly 20,000 villages and channeled greater effort into supporting the operations and management of rural environmental protection infrastructure. We worked to facilitate the development of new energy and renewable energy industries. With our establishment of a well-rounded system of supportive policies, the production and sales of new-energy vehicles last year rose by approximately 400% and 300% respectively. We carried out comprehensive demonstrations of achieving energy conservation and emissions reductions through fiscal policy.

完善住房保障政策。实行实物配租与租赁补贴并举,开展运用PPP模式投资建设和运营管理公共租赁住房试点。支持棚户区改造开工601万套、农村危房改造432万户。

Improving government housing support

We provided housing support through the provision of both physical housing and rent subsidies, and carried out trials of developing and operating public rental housing through PPP models. We supported the renovation of 6.01 million homes in run-down urban areas and 4.32 million dilapidated rural houses.

促进文化繁荣发展。推动落实国家基本公共文化服务指导标准,加快构建现代公共文化服务体系,推进基层综合性文化服务中心建设。加强文化遗产保护和中国传统村落保护。促进骨干文化企业和创意文化产业发展。加强重点媒体国际传播能力建设,提升国家文化软实力。

Giving impetus to cultural prosperity and development

We promoted implementation of national standards for the provision of basic public cultural services, accelerated the development of a modern system of public cultural services, and supported the construction of multipurpose centers for providing cultural services in communities. We worked to strengthen the protection of cultural heritage sites and traditional Chinese villages. We promoted the development of leading cultural enterprises and creative and cultural industries. We worked to strengthen the international communication capacity of key news media outlets and enhance the country's soft power.

以上预算执行的具体情况详见《中华人民共和国2015年全国预算执行情况2016年全国预算(草案)》。 For a detailed account of the budget execution related to the above items, please refer to the 2015 Nationwide Budget Execution Report and draft 2016 Nationwide Budget of the People's Republic of China.
2015年,在经济下行压力加大、财政收入增幅回落、收支平衡难度很大的情况下,财政运行基本平稳,各项财税政策有效落实,为完成全年经济社会发展主要目标任务和实现“十二五”规划胜利收官提供了有力支撑。回顾过去的五年,财政改革发展迈上新台阶,财政在国家治理中的基础和重要支柱作用得到较好发挥。预算管理制度改革不断深化,营改增、消费税、资源税等税制改革有序推开,财政体制逐步完善,现代财政制度建设取得重要阶段性成果。财政宏观调控注重稳定市场预期、激发内生动力、推动结构优化,更多依靠市场力量,更多运用改革办法,促进了经济平稳运行和提质增效。民生保障持续加强,在增加投入的同时,着力完善相关领域支出政策和机制设计,突出公共性,增强可持续性。构建地方政府债务管理总体制度框架,摸清存量债务底数,有序推进存量债务置换,债务风险总体可控。这些成绩的取得,是党中央、国务院科学决策、坚强领导的结果,是全国人大、全国政协及代表委员们监督指导、大力支持的结果,是各地区、各部门和全国各族人民齐心协力、艰苦奋斗的结果。

Over the course of 2015, despite mounting downward pressure on the economy, subdued government revenue growth, and increased difficulty in maintaining a balanced government budget, our fiscal operations remained basically stable and we were able to effectively implement all fiscal and tax policies, providing strong support for accomplishing the major targets for economic and social development of the year as well as realizing a successful conclusion to the 12th Five-Year Plan.

Looking back over the last five years, it is clear that the reform and development of public finance work in China has reached a new level, and that its role as the foundation of the country's governance has been effectively utilized. We constantly deepened the reform of the budgetary management system, made systematic headway in replacing business tax with VAT and in reforming excise tax and resource tax systems, and achieved major progress in building a modern fiscal system over five years of continuous refinement. In exercising macro regulation through fiscal policy, we paid great attention to keeping market expectations stable, unleashing internal forces for driving economic growth, and promoting structural improvements, and helped achieve a better-quality, higher-efficiency, and steadily operating economy by relying more heavily on market forces and adopting more reform measures. The wellbeing of our people has seen continual improvements, and we increased spending in related areas while working hard to improve related expenditure policies and institutional arrangements, emphasizing their public nature as well as increasing their sustainability. We established a general institutional framework for the management of local government debt, developed a clear picture of total outstanding debt, and carried out the systematic replacement of a portion of outstanding debt to ensure better overall control of debt-related risks.

We owe these achievements to the sound policymaking and firm leadership of the CPC Central Committee and the State Council; to the oversight, guidance, and strong support of the NPC, the CPPCC National Committee, and all of their members; and to the joint efforts and hard work of all regions, government departments, and all our people.

同时,我们清醒地认识到,财政运行还面临一些困难和问题,主要是:收支平衡压力越来越大,支出结构僵化问题仍然突出。地方政府偿债压力较大,违规举债、变相举债仍有发生,潜在风险防控任务十分艰巨。有的部门和单位预算执行力亟待增强,一些重大投资项目开工不及时、建设推进慢。财政资金统筹使用力度需进一步加大,资金使用的安全性、有效性仍需提高。我们高度重视这些问题,将采取有力措施加以解决。 At the same time, we are soberly aware that there are still a number of difficulties and problems standing in the way of fiscal work. Among these are the increasing difficulty in maintaining a balanced budget and the inflexibility in the structure of expenditures. Debt pressure on local governments is mounting, instances of borrowing in breach of regulations or in disguised form are still occurring, and the prevention and control of potential risks is becoming exceptionally difficult. The capacity of certain departments and organizations to execute their budgets is still quite poor, and work on some major programs has not gotten off the ground on time or has progressed at an unacceptably slow pace. Furthermore, government funds can still be utilized in a more coordinated, secure, and effective manner. We view these issues as extremely important, and will take effective measures to resolve them.


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