2015年中央和地方預算報告（全文）
Full text: Report on China's central, local budgets (2015)
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| 2015年3月5日，第十二屆全國人民代表大會第三次會議在北京人民大會堂開幕。圖為大會會場。[人民畫報 徐訊 攝] The third plenary session of the 12th National People's Congress opens at 9 a.m. on March 5, 2015 at the Great Hall of the People, Beijing. [Photo by Xu Xun/China.org.cn] |
關于2014年中央和地方預算執行情況與2015年中央和地方預算草案的報告 | REPORT ON THE IMPLEMENTATION OF THE CENTRAL AND LOCAL BUDGETS FOR 2014 AND ON THE CENTRAL AND LOCAL DRAFT BUDGETS FOR 2015 |
——2015年3月5日在第十二屆全國人民代表大會第三次會議上 | Third Session of the Twelfth National People's Congress |
財政部 | Ministry of Finance |
目 錄 | Contents |
| 一、2014年中央和地方預算執行情況 | I. Implementation of the Central and Local Budgets for 2014 |
| 二、2015年中央和地方預算草案 | II. Central and Local Draft Budgets for 2015 |
| 三、認真貫徹新預算法，做好2015年財政改革發展工作 | III. Properly Implementing the New Budget Law and Carrying Out the Work on Fiscal Reform and Development |
| 各位代表： | Fellow Deputies, |
| 受國務院委托，現將2014年中央和地方預算執行情況與2015年中央和地方預算草案提請十二屆全國人大三次會議審議，并請全國政協各位委員提出意見。 | The Ministry of Finance has been entrusted by the State Council to submit this report on the implementation of the central and local budgets for 2014 and on the drafts of the central and local budgets for 2015 to the Third 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、2014年中央和地方預算執行情況 | I. Implementation of the Central and Local Budgets for 2014 |
| 2014年，面對復雜多變的國際環境和艱巨繁重的國內改革發展穩定任務，黨中央、國務院牢牢把握發展大勢，堅持穩中求進工作總基調，全面深化改革，繼續創新宏觀調控思路和方式，有效實施積極的財政政策和穩健的貨幣政策，經濟運行處于合理區間，發展的協調性和可持續性增強。中央和地方預算執行情況良好。 | Faced with a complex and changing international environment and formidable tasks of domestic reform, development, and stability in 2014, the Central Committee of the Communist Party of China (CPC) and the State Council have grasped the overarching trend of development, adhered to the general principle of seeking progress while keeping performance stable, deepened reform in all respects, continued to develop new ideas and methods for exercising regulation at the macro level, and effectively implemented proactive fiscal policy and prudent monetary policy. As a result, the economy has performed within an appropriate range, and development has become more balanced and sustainable. Both the central and local government budgets were well implemented. |
| （一）落實全國人大預算決議情況。 | 1. Implementation of the NPC's budget resolution |
| 按照十二屆全國人大二次會議有關決議，以及全國人大財政經濟委員會的審查意見，深化財稅體制改革，加強預算管理，積極發揮財政職能作用。 | In accordance with the resolution of the Second Session of the Twelfth NPC on the report on both the implementation of the central and local budgets for 2013 and the central and local draft budgets for 2014 and the review of that report by the NPC's Financial and Economic Affairs Commission, we have deepened reform of the fiscal and tax systems, strengthened budgetary management, and made full use of the role of public finance. |
| 財稅體制改革取得重大進展。深化財稅體制改革總體方案經中央政治局會議審議通過。一是預算管理制度改革取得實質性進展。配合完成了預算法修改工作，加快修訂預算法實施條例。印發了深化預算管理制度改革的決定。制定了實行中期財政規劃管理的意見，啟動編制全國三年滾動財政規劃。制定了改革和完善中央對地方轉移支付制度的意見，優化轉移支付結構，中央對地方專項轉移支付項目比上年減少三分之一以上，革命老區、民族和邊境地區轉移支付增長12.1%。二是稅制改革有序推進。進一步擴大營改增試點行業范圍，將鐵路運輸、郵政和電信業在全國范圍納入試點。研究制訂了消費稅改革方案，完善了消費稅政策。在全國實施煤炭資源稅從價計征改革，調整原油、天然氣資源稅適用稅率，同時清理規范涉及煤炭、原油、天然氣的收費基金。配合全國人大積極推進環境保護稅等立法工作。向全國人大報送了落實稅收法定原則工作建議時間表。三是圍繞建立事權和支出責任相適應的制度，系統梳理了成熟市場經濟國家事權和支出責任劃分情況，調研分析國防、公共安全、食品藥品監管等領域的事權和支出責任劃分，財政體制改革研究取得階段性成果。同時，出臺了改進加強中央財政科研項目和資金管理的若干意見；制定了深化中央財政科技計劃(專項、基金等)管理改革的方案，按五大類重構中央財政科技計劃(專項、基金等)體系，推動政府科技管理職能和組織管理方式轉變；開展科技成果使用、處置和收益管理改革試點。完成政府采購法實施條例制定工作。制定了政府購買服務管理辦法并組織開展試點。積極支持司法、國企國資、金融等其他重要領域的改革。 | Major progress has been made in reforming the fiscal and tax systems. The overall plan for deepening reform of the fiscal and tax systems was deliberated over and passed at a meeting of the Political Bureau of the CPC Central Committee. First, substantive progress has been made in reforming the budget management system. We cooperated with the NPC on revising the Budget Law and saw the completion of its revision, and moved faster to revise the regulations on its enforcement. We issued the decision on deepening reform of the budget management system. We formulated the guidelines on carrying out medium-term fiscal planning, and began work on developing a national fiscal plan on a rolling three-year basis. We drew up the proposal on reforming and improving the system of transfer payments from the central to local governments and optimized the structure of payments, cutting the number of items receiving special transfer payments by over one third compared with the previous year and increasing transfer payments to old revolutionary base areas, areas with concentrations of ethnic minorities, and border areas by 12.1%. Second, systematic steps have been taken to reform the tax system. We further extended the trials to replace business tax with value added tax (VAT) to include, on a national scale, the railway transport, postal, and telecommunications industries. We drew up a plan for the reform of consumption tax and improved related policies. We implemented nationwide reform to levy a price-based resource tax on coal, adjusted the rates of resource tax on crude oil and natural gas, and cleared up and standardized administrative charges and government funds related to coal, crude oil, and natural gas. We cooperated with the work of the NPC on tax-related legislation, including preparatory work on legislation on environmental protection tax, and submitted to the NPC a suggested timetable for work on the implementation of the law-based taxation principle. Third, with a view to creating a better fit between government powers and spending responsibilities, we made a systematic review of how powers and expenditure responsibilities are allocated in mature market economies, researched into the current allocation of powers and spending responsibilities in sectors including national defense, public security, and food and drug regulation, and achieved initial results in our research on fiscal structural reform. In addition, we published the guidelines on improving and strengthening management of central government-funded research programs and their funding. We formulated a plan for deepening reform of the management of science and technology initiatives (projects and funds) financed by the central government, restructuring the system of management for such initiatives (projects and funds), dividing them into five categories, and gave impetus to the transformation of the government's functions of managing science and technology and the ways it exercises management. We carried out pilot reforms on management of the use and commoditization of and the distribution of profit from scientific and technological advances. We finished formulating the Regulations on the Enforcement of the Government Procurement Law. We drew up regulations for managing the government procurement of services and organized the launching of trials for governments to procure services. We also gave our support to reforms in state-owned enterprises (SOEs) and in the judicial, state capital, financial, and other important sectors. |
| 預算約束強化。認真執行全國人大批準的預算，維護預算的權威性。在財政收入增長放緩、支出壓力加大的情況下，財政赤字與年初預算相當。在規定時限內批復中央部門預算，嚴格控制預算追加事項和追加時限，減少部門預算調整。加快中央對地方轉移支付下達進度，一般性轉移支付資金由批準預算后90日內下達縮短為30日內下達。完善地方預算支出進度考核辦法，及時督促支出進度慢的地區加快執行。加強結轉結余資金清理，出臺了進一步盤活財政存量資金的十條具體政策措施。全面清理和規范地方財政專戶，撤銷不符合規定的地方財政專戶約1.2萬個。 | Constraints on budgets were tightened. We worked diligently to implement NPC-approved budgets and maintain their authority. Despite a slowdown in the growth of government revenue and mounting pressure on expenditure, the deficit was kept at the same level as the figure budgeted in early 2014. We examined and approved the budgets of central government departments within the stipulated time frame, kept under strict control additional items in their budgets for which funds may be appropriated and the time frames within which such appropriations may be made, and reduced adjustments to departmental budgets. We sped up the process of making central government transfer payments available to local governments, shortening the time needed for general transfer payments from within 90 days to within 30 days of the approval of a budget. We improved the methods for evaluating the progress of implementation of budgetary expenditures by local governments, and promptly urged localities where spending had fallen behind schedule to speed up their implementation. We intensified efforts to develop an accurate picture of carryover and surplus funds, and launched ten specific policies and measures to make better use of available government funds. We thoroughly reviewed and standardized local governments' special accounts and closed approximately 12,000 accounts that ran counter to relevant regulations. |
| 財政預算管理更加規范。清理規范稅收等優惠政策，違法違規的優惠政策自2014年12月1日起一律停止執行，經過清理后保留的優惠政策以及今后新制定的優惠政策一律納入長效機制、規范管理。進一步規范政府性基金預算管理，建立了將政府性基金預算中應統籌使用的資金列入一般公共預算的機制。完善國有資本經營預算管理，繼續提高了中央企業國有資本收益收取比例。中央國有資本經營預算調入一般公共預算的資金規模由2013年的65億元增加到184億元。全國社會保險基金預算首次編入預算草案。 | Fiscal and budgetary management was made more standardized. We reviewed and standardized preferential policies in taxation and other areas. The implementation of any preferential policy that was in breach of laws or regulations was, as of December 1, 2014, terminated without exception, while those that were retained after the review, along with any new preferential policies are all to be brought under permanent mechanisms and standardized management. We further standardized the management of budgets for government-managed funds, and established a mechanism for moving funds for which use should come under overall planning from the budgets of government-managed funds to the general public budgets. We improved management of state capital operations budgets and further raised the share of profits from the operations of central government enterprises turned over to the central government. Funds transferred from the budgets for central state capital operations to general public budgets were increased to 18.4 billion yuan from 6.5 billion yuan in 2013. The budgeting for national social security funds was included in the draft budget for the first time. |
| 政府性債務管理制度進一步健全。出臺了加強地方政府性債務管理的意見，明確建立規范的地方政府舉債融資機制，對地方政府債務實行規模控制、預算管理和風險預警，建立“借、用、還”相統一的地方政府性債務管理機制。開展清理甄別地方政府存量債務工作。研究制定地方政府性債務風險評估預警等相關配套辦法。2014年繼續發行地方政府債券4000億元，在10個地區順利開展了地方政府債券自發自還試點。完善國債余額管理制度，擴大了國債預發行試點券種，健全了關鍵期限國債定期發行和續發機制，首次發布了關鍵期限國債收益率曲線。制定了權責發生制政府綜合財務報告制度改革方案，明確了建立政府綜合財務報告制度的總體思路、主要任務、具體內容和實施步驟等。推動投融資機制創新，推廣運用政府和社會資本合作（PPP）模式，出臺合作模式指南，開展項目示范。 | Further improvements were made to the system for managing government debt. We introduced the guidelines on strengthening management of local government debt; established a standardized mechanism for local governments to secure financing through bond issuance; put into practice controls on the scale of local government debt, budgetary management, and early warning against risk; and established a local government debt management mechanism under which the borrowing, use, and repayment of funds are integrated. We worked to develop a clear picture of the outstanding debts of local governments. We formulated methods for assessing and giving early warnings on risks relating to local government debt. A total of 400 billion yuan worth of local government bonds were issued in 2014, and trials were successfully launched in ten regions for local governments to issue their own bonds and repay their own debts. We improved the system for managing the outstanding balance of government bonds, increased the types of bonds included within the trials of when-issued trading of government bonds, improved the mechanism for the periodic issuance and reissuance of government bonds of key terms, and for the first time, released the yield curves of key-term government bonds. We developed a reform plan to introduce a system for comprehensive government financial reporting based on accrual accounting, and clearly delineated the basic thinking on, major tasks for, concrete substance of, and steps for establishing such a system. We encouraged innovations in investment and financing mechanisms, and promoted the use of the public-private partnership (PPP) model, formulating guidelines on such partnerships and initiating projects that demonstrate how the model works in practice. |
| 財經紀律嚴肅性增強。在全國范圍開展了嚴肅財經紀律和“小金庫”專項治理工作，狠剎各種財經違紀違法行為，在預算收支、政府采購等方面查出問題金額1406億元，已對1538人進行責任追究。嚴格執行“三公”經費只減不增的要求，減少會議費支出，清理超標公務用車和辦公用房，從嚴控制政府性樓堂館所建設和財政供養人員，嚴格控制使用財政資金舉辦文藝晚會等活動。基本完成中央和國家機關公務用車制度改革。完善《黨政機關厲行節約反對浪費條例》財政財務配套制度體系。在國庫集中支付制度改革已基本覆蓋縣級以上預算單位的基礎上，推動鄉鎮分類實施改革。推進國庫集中支付電子化管理在省級全面實施。積極推廣公務卡強制結算目錄制度。加強預算執行動態監控機制建設，重點加大對會議費、培訓費、招待費、重大專項等資金的監控力度。加大預決算公開力度，公開預決算的中央部門增加到99個，專門增加了“三公”經費財政撥款預決算表。中央財政預決算和部門預決算公開到支出功能分類最底層的項級科目，專項轉移支付預算公開到具體項目。31個省（自治區、直轄市）全部公開了本地區一般公共預算和本級部門預算。 | Financial discipline was strengthened. We intensified efforts nationwide to tighten up financial discipline and deal with unauthorized departmental coffers, and investigated and prosecuted all types of financial behavior in violation of the law or discipline. Irregularities to the sum of 140.6 billion yuan were discovered in areas including budgetary revenue and expenditure as well as government procurement, and 1,538 individuals were held to account. We strictly enforced the requirement that increases are not to be tolerated in spending on official overseas visits, official vehicles, and official hospitality, and that such spending should be cut. We reduced expenditures on meetings; put a stop to the use of official vehicles and office space by officials in excess of standards; and kept under strict control the construction of new government buildings, increases in the total number of government employees, and the use of government funds to host gala parties or other events. We basically completed the reform of the system for the use of official vehicles by agencies of the CPC Central Committee and the central government. We improved financial and accounting systems underpinning the Regulations on Practicing Thrift and Opposing Waste in Party and Government Bodies. Having basically achieved complete coverage of all budget-preparing departments at and above the county level with the centralized treasury payment system, we moved forward with the reform of town and township institutions according to their types. We pushed for the implementation of digital centralized treasury payment by all provincial-level finance departments. We actively promoted the system of listing items requiring procurement through government credit cards. We strengthened the development of mechanisms for dynamic monitoring of the implementation of budgets, with a focus on intensifying monitoring over spending on meetings, training, hospitality, and major programs. We redoubled efforts to ensure that budgets and final accounts are released to the public, increasing the number of central government departments that release their budgets and final accounts to 99 and adding into budgets and final accounts a table specifically showing government spending on official overseas visits, official vehicles, and official hospitality. The budgets and final accounts released by the central government and its departments were detailed down to the subsection level - the lowest level in the classification of functions of expenditure, and the budgets of special transfer payments released were detailed down to the specific project. Thirty-one provinces, autonomous regions, and municipalities directly under the central government released their general public budgets and the budgets of their departments. |
| （二）2014年預算收支情況。 | 2. Budgetary revenue and expenditure in 2014 |
| 1. 一般公共預算。 | (1) General public budgets |
| 全國一般公共預算收入140349.74億元，比2013年（下同）增長8.6%。加上從中央預算穩定調節基金調入1000億元，使用的收入總量為141349.74億元。全國一般公共預算支出151661.54億元，增長8.2%。加上補充中央和地方預算穩定調節基金及地方財政結轉下年支出2195.2億元、地方政府債券還本支出993億元，支出總量為154849.74億元。收支總量相抵，赤字13500億元。 | Revenue in the general public budgets nationwide totaled 14.034974 trillion yuan, an increase of 8.6% over 2013 (as below). Adding the 100 billion yuan from the Central Budget Stabilization Fund, utilized revenue totaled 14.134974 trillion yuan. Expenditure in the general public budgets nationwide amounted to 15.166154 trillion yuan, up 8.2%. Including the 219.52 billion yuan used to replenish the Central Budget Stabilization Fund and local budget stabilization funds and carried forward to the 2015 local budgets, and the 99.3 billion yuan used to repay the principal on local government bonds, expenditure totaled 15.484974 trillion yuan. Total expenditure therefore exceeded total revenue, leaving a deficit of 1.35 trillion yuan. |
| 全國一般公共預算收入增速進一步放緩。主要原因：一是經濟下行壓力較大，工業生產、消費、投資、企業利潤等指標增幅均不同程度回落，增值稅、企業所得稅等主體稅種收入增幅相應放緩。二是工業生產者出廠價格指數持續下降，消費者價格指數一直在低位徘徊，影響以現價計算的財政收入增長。三是房地產市場調整影響擴大，商品房銷售額明顯下滑，與之相關的房地產營業稅、房地產企業所得稅、契稅等收入增幅回落較多。同時，擴大營改增試點范圍等政策，減少了部分財政收入。 | There was a further slowdown in the growth rate of revenue in the general public budgets nationwide. There were several reasons for this. First, downward pressure on the economy was great, and growth in indexes including industrial production, consumption, investment, and corporate profit demonstrated varying levels of decline, leading to slower growth in revenue from VAT, corporate income tax, and other major forms of tax. Second, the producer price index (PPI) was constantly falling, and the consumer price index (CPI) remained low, which had an impact on the growth of government revenue as calculated according to current prices. Third, policies to make adjustments to the real estate market grew in impact, and there was a steep decline in housing sales, leading to a significant slowdown in the growth of revenue from real estate business tax, corporate income tax from enterprises in the real estate industry, and deed transfer tax. In addition, expansion of the pilot scheme to replace business tax with VAT and implementation of other policies also led to certain reductions in government revenue. |
| 中央一般公共預算收入64490.01億元，為預算的100.2%，增長7.1%。加上從中央預算穩定調節基金調入1000億元，使用的收入總量為65490.01億元。中央一般公共預算支出74174.36億元，完成預算的99.1%，增長8.3%（其中，中央本級支出22569.91億元，完成預算的100.3%，增長10.2%）。加上補充中央預算穩定調節基金815.65億元，支出總量為74990.01億元。收支總量相抵，中央財政赤字9500億元，與預算持平。2014年末，中央財政國債余額95655.45億元，控制在年度預算限額100708.35億元以內；中央預算穩定調節基金余額1341.15億元。 | Revenue in the central government's general public budget amounted to 6.449001 trillion yuan, 100.2% of the budgeted figure and an increase of 7.1%. Adding the 100 billion yuan contributed by the Central Budget Stabilization Fund, total revenue used by the central government came to 6.549001 trillion yuan. Expenditure from the central government's general public budget amounted to 7.417436 trillion yuan, 99.1% of the budgeted figure and an increase of 8.3% (this includes 2.256991 trillion yuan in central government spending, 100.3% of the budgeted figure and an increase of 10.2%). Adding the 81.565 billion yuan used to replenish the Central Budget Stabilization Fund, central government expenditure totaled 7.499001 trillion yuan. Total central government expenditure exceeded total central government revenue, leaving a deficit of 950 billion yuan, which was the figure budgeted for. Government bonds in the central budget had an outstanding balance of 9.565545 trillion yuan at the end of 2014, which meant it had been kept within the limit of 10.070835 trillion yuan budgeted for the year. The Central Budget Stabilization Fund had a balance of 134.115 billion yuan. |
| 地方一般公共預算本級收入75859.73億元，增長9.9%。加上中央對地方稅收返還和轉移支付收入51604.45億元，地方一般公共預算收入總量為127464.18億元。地方一般公共預算支出129091.63億元，增長7.8%。加上補充地方預算穩定調節基金及結轉下年支出1379.55億元、地方政府債券還本支出993億元，支出總量為131464.18億元。收支總量相抵，地方財政赤字4000億元。 | Revenue in local governments' general public budgets came to 7.585973 trillion yuan, an increase of 9.9%. Adding the 5.160445 trillion yuan in tax rebates and transfer payments from the central government, local government revenue in their general public budgets totaled 12.746418 trillion yuan. Local government expenditure in their general public budgets amounted to 12.909163 trillion yuan, up 7.8%. Adding the 137.955 billion yuan used to replenish local budget stabilization funds and carried over to 2015 plus the 99.3 billion yuan used to repay the principal on local government bonds, local government expenditure totaled 13.146418 trillion yuan. Total expenditure of local governments exceeded their total revenue, leading to a local government deficit of 400 billion yuan. |
| 2014年中央一般公共預算收支執行具體情況如下： | The following passages detail the specifics on the implementation of the central government's general public budget in 2014. |
| （1）主要收入項目執行情況。 | 1) Main revenue items |
| 國內增值稅21102.97億元，為預算的97%，主要是工業增加值增幅、物價漲幅低于年初預期，以及營改增后增值稅進項稅額抵扣增加較多。國內消費稅8906.82億元，為預算的100.4%。進口貨物增值稅、消費稅14424.4億元，為預算的96.6%，主要是大宗商品進口價格下滑、進口額下降等。關稅2843.19億元，為預算的101.4%。企業所得稅15812.5億元，為預算的101.3%。個人所得稅4425.96億元，為預算的103.2%。出口貨物退增值稅、消費稅11356.48億元，為預算的100.2%。非稅收入4457.58億元，為預算的119.3%，主要是部分金融機構上繳利潤增加。 | Domestic VAT revenue was 2.110297 trillion yuan, 97% of the budgeted figure. This shortfall was mainly due to increases in value added of industry and commodity prices being lower than projected at the beginning of the year, while the replacement of business tax with VAT also led to a considerable increase in business VAT deductions. Revenue from domestic consumption tax was 890.682 billion yuan, 100.4% of the budgeted figure. Revenue from VAT and consumption tax on imports amounted to 1.44244 trillion yuan, 96.6% of the budgeted figure. This discrepancy was mainly due to falls in both the prices of imported bulk commodities and the total volume of imports. Revenue from customs duties came to 284.319 billion yuan, 101.4% of the budgeted figure. Corporate income tax revenue was 1.58125 trillion yuan, 101.3% of the budgeted figure. Individual income tax revenue was 442.596 billion yuan, 103.2% of the budgeted figure. VAT and consumption tax rebates on exports came to 1.135648 trillion yuan, 100.2% of the budgeted figure. Non-tax revenue totaled 445.758 billion yuan, 119.3% of the budgeted figure, which was mainly attributable to the increase in profits turned over to the central government by some financial institutions. |
| 2014年中央一般公共預算收入比預算超收110.01億元。按照新預算法及有關文件規定，用于補充中央預算穩定調節基金，納入2015年預算統籌安排使用。 | Revenue in the central government's general public budget exceeded the budgeted figure by 11.001 billion yuan in 2014, which was used to replenish the Central Budget Stabilization Fund and carried over to 2015 budgets in accordance with the newly revised Budget Law and other relevant regulations. |
| （2）主要支出項目執行情況。 | 2) Main expenditure items |
| 農林水支出6474.22億元，完成預算的99.8%，增長8.4%。其中，中央本級支出539.63億元，對地方轉移支付5934.59億元。開展重金屬污染耕地修復治理、地下水超采綜合治理等試點。落實完善對農民的補貼政策，在5個省份開展種糧大戶補貼試點。貫徹節水優先方針，推進1200個小型農田水利重點縣建設。加大農業綜合開發改造中低產田力度，建設高標準農田2818.6萬畝。實施中小河流治理，完成治理河長4.6萬公里。推進小型病險水庫除險加固。支持做好防汛抗旱工作。支持農業機械化發展，全國農作物耕種收綜合機械化水平超過61%。培育和支持新型農業生產經營主體。完善草原生態保護支持政策，對38億畝草原給予補助。改革財政專項扶貧資金管理機制，提高扶貧資金使用效果，農村貧困人口減少1232萬人。棉花、大豆目標價格改革試點穩步推進。深化農業水價綜合改革試點。村級公益事業建設一事一議財政獎補項目完成約34萬個。 | Expenditure on agriculture, forestry, and water conservancy reached 647.422 billion yuan, 99.8% of the budgeted figure and an increase of 8.4%. Of this total, central government spending accounts for 53.963 billion yuan, while transfer payments made to local governments account for 593.459 billion yuan. Trials were carried out to restore and improve cultivated land contaminated by heavy metals and deal comprehensively with the over-abstraction of groundwater. We implemented and improved policies on subsidies for farmers, and carried out trials in five provinces to subsidize major grain growers. The principle of giving high priority to saving water was put into action, leading to the improvement of small irrigation and water conservancy facilities in 1,200 key counties. Efforts to promote comprehensive agricultural development and upgrade low- and medium-yield cropland were stepped up, leading to the development of 1.8791 million hectares of high-grade cropland. Efforts were also devoted to cleaning up and improving the flood defenses of small and medium-sized rivers, with work completed on a total of 46,000 kilometers of river. Impetus was given to efforts to reinforce and improve the safety of small, poorly maintained reservoirs. We supported work to prevent flooding and fight drought. We supported the further mechanization of agriculture, and saw the overall level of mechanization in ploughing, sowing, and harvesting exceed 61%. New types of agricultural businesses were nurtured and supported. Improvements were made to the policy for supporting grassland ecological conservation, and subsidies were provided for 253.33 million hectares of grassland. We reformed the mechanisms for managing government poverty alleviation funds, ensuring that these funds were used to greater effect, and helped 12.32 million rural residents lift themselves out of poverty. Steady progress was made in the pilot reform to ensure guaranteed base prices for cotton and soybeans. The trial to comprehensively reform the pricing for water used in agriculture was deepened. We secured the completion of approximately 340,000 village-level public works projects launched on the basis of deliberation by villagers and covered by the government award and subsidy system. |
| 社會保障和就業支出7066.09億元，完成預算的98.8%，增長8.5%，低于預算主要是據實結算的特大自然災害救濟費、優撫對象補助經費減少。其中，中央本級支出699.88億元，對地方轉移支付6366.21億元。實施社會保險補貼和公益性崗位補貼，幫助就業困難人員就業。實施創業引領計劃，鼓勵高校畢業生就業創業。企業退休人員基本養老金水平提高10%，月人均達到2068元。將新型農村社會養老保險和城鎮居民社會養老保險整合為城鄉居民基本養老保險制度，從2014年7月1日起，按月人均增加15元調整城鄉居民基本養老保險基礎養老金標準。城鄉低保標準進一步提高。做好特困人員供養工作，支持全面實施臨時救助制度。殘疾軍人、烈屬、在鄉紅軍老戰士和老復員軍人等優撫對象的撫恤和生活補助標準提高20%以上。開展境外烈士紀念設施保護管理工作。建立經濟困難的高齡、失能等老年人補貼制度。 | Spending on social security and employment totaled 706.609 billion yuan, 98.8% of the budgeted figure and an increase of 8.5%. The shortfall is mainly due to actual spending on natural disaster relief and subsidies for entitled groups being lower than the budgeted amount. The total includes 69.988 billion yuan in central government spending, and 636.621 billion yuan in transfer payments to local governments. We provided social security subsidies and subsidies for public-service job positions to assist those experiencing employment difficulties. We implemented an initiative to guide business startups and encouraged university students to seek employment or start their own businesses. Basic pensions for enterprise retirees were raised by 10%, with per capita monthly benefits reaching 2,068 yuan. We merged the new type of pension system for rural residents and the pension system for non-working urban residents, creating a basic pension scheme for rural and non-working urban residents. As of July 1, 2014, the per capita basic pension for people participating in the new insurance scheme was raised by 15 yuan per month. We further raised subsistence allowances for urban and rural residents. Work was done to ensure basic necessities for people experiencing extreme poverty, and we supported the nationwide implementation of the temporary assistance system. We increased subsidies and living allowances by at least 20% for disabled military personnel, families of revolutionary martyrs, Red Army veterans living in rural areas, elderly ex-servicepersons, and other entitled groups. We worked to protect and manage overseas memorials for Chinese martyrs who gave their lives outside of China. We established the system for providing subsidies for the very elderly and senior citizens suffering from loss of physical and/or mental capacity who are experiencing financial difficulties. |
| 醫療衛生與計劃生育支出2931.26億元，完成預算的96.5%，增長11%，低于預算主要是據實結算的城鄉居民醫療保險等支出以及根據醫改工作進程安排的公立醫院改革支出減少。其中，中央本級支出90.25億元，對地方轉移支付2841.01億元。新型農村合作醫療和城鎮居民基本醫療保險財政補助標準提高到每人每年320元，中央財政加大了對地方財政的補助力度，個人繳費標準也相應提高到每人每年90元。整合城鄉醫療救助補助資金，進一步擴大了救助范圍。城鄉居民大病保險試點擴大到所有省份。支持全面建立疾病應急救助制度。新增737個縣和17個城市開展公立醫院綜合改革試點。支持在全國范圍啟動5萬名住院醫師規范化培訓，并對培訓基地予以補助。基本公共衛生服務項目人均經費標準從30元提高到35元，并重點向村醫傾斜。加強艾滋病等重大疾病防控工作，支持血液安全核酸檢測和艾滋病等母嬰阻斷工作全覆蓋。提高獨生子女傷殘、死亡家庭特別扶助金標準。 | Spending on medical and health care and family planning came to 293.126 billion yuan, 96.5% of the budgeted figure and an increase of 11%. The shortfall is mainly due to the decreases in the actual expenditures on medical insurance for urban and rural residents and in the spending on public hospital reform, for which arrangements were made on the basis of progress in the reform of the medical and health care systems. This total consists of 9.025 billion yuan of central government spending and 284.101 billion yuan made in transfer payments to local governments. Government subsidies channeled through the new rural cooperative medical insurance system and the basic medical insurance system for non-working urban residents were increased to 320 yuan per person per annum. For this purpose, the central government increased subsidies to local governments, and rates for individual contributions were raised to 90 yuan per person per annum. We integrated all subsidies for medical assistance to urban and rural residents, and expanded the scope of assistance for medical care. We extended the major disease insurance pilot scheme for rural and non-working urban residents to all provinces, autonomous regions, and municipalities directly under the central government. We supported the establishment of a nationwide system of assistance for emergency medical treatment. A further 737 counties and 17 cities were selected to begin trials in comprehensive public hospital reform. We supported the launching of a standard training program for 50,000 resident physicians nationwide, and subsidized the training centers for the program. We increased annual per capita spending on basic public health services from 30 yuan to 35 yuan, and weighted spending to favor rural doctors. Work on the prevention and control of HIV/AIDS and other major diseases was strengthened, and support was given to help achieve nationwide coverage with work on nucleic acid testing and HIV/AIDS prevention for blocking mother-to-child transmission. We raised the special subsidies given to parents following the death of their only child and to parents whose only child suffers from some form of disability. |
| 教育支出4101.9億元，完成預算的99.2%，增長8.2%。其中，中央本級支出1253.92億元，對地方轉移支付2847.98億元。啟動實施第二期學前教育三年行動計劃，在偏遠農村地區實施學前教育巡回支教試點，支持公辦民辦并舉擴大學前教育資源。進一步完善農村義務教育經費保障機制，將農村中小學校生均公用經費基準定額再提高40元，在此基礎上進一步提高寄宿制學校公用經費水平。支持地方全面改善貧困地區義務教育薄弱學校基本辦學條件，縮小城鄉義務教育差距。從2014年11月起將農村義務教育學生營養改善計劃國家試點地區補助標準從每生每天3元提高到4元，惠及3200萬名農村中小學生。繼續支持地方解決好進城務工人員隨遷子女平等接受義務教育問題。推動地方建立完善以改革和績效為導向的高職院校生均撥款制度，調整完善中等職業教育免學費財政補助方式，通過“以獎代補”支持和引導地方在優化布局的基礎上改善中等職業學校基本辦學條件。健全體現內涵式發展的中央高校預算撥款制度。繼續支持地方高校發展。進一步完善國家資助政策體系，將少數民族預科學生納入國家資助范圍，調整完善國家助學貸款相關政策，惠及約660萬名高校學生、488萬名普通高中學生和1234萬名中職學生。 | Spending on education totaled 410.19 billion yuan, 99.2% of the budgeted figure and an increase of 8.2%. This total consists of 125.392 billion yuan of central government spending and 284.798 billion yuan made in transfer payments to local governments. The second phase of the three-year action plan for preschool education was launched; a pilot initiative for offering remote rural areas preschool education supported by volunteers on a rotating basis was put into action; and encouragement was given to the development of both government and private provision of education services to increase the resources for pre-schooling. We further improved the mechanisms for guaranteeing the funding for compulsory education in rural areas, made a further 40 yuan increase to the benchmark for public funding per student in primary and secondary schools in rural areas, and on top of this, further increased public funding for boarding schools in rural areas. We supported local governments in comprehensively improving the basic conditions of schools providing compulsory education in poor areas, so as to narrow the gap between urban and rural areas in terms of compulsory education. As of November 2014, the subsidy given to those areas covered by the pilot scheme to implement a national plan for improving the nutrition of students receiving compulsory education in rural areas was raised from three to four yuan per student per day, benefitting over 32 million primary and secondary school students. We continued to support local governments to effectively solve the issue of providing equal access to compulsory education for the children of migrant workers living with their parents in cities. We encouraged local governments to set up a sound, reform-oriented, and performance-based system for the allocation of funds on a per student basis for higher vocational schools. Adjustments and improvements were made to the method for providing government subsidies for the waiving of tuition fees at schools providing secondary vocational education; and by using awards in place of subsidies, support and guidance were given to local governments to optimize the distribution of secondary vocational schools and, on this basis, improve the basic conditions at these schools. We improved the system for allocating funds from the central budget to central government institutions of higher learning to help promote an internal quality building model of development of higher education. Support was continued for the development of local universities and colleges. We further improved the system of government financial aid policies; extended this assistance to cover preparatory students from ethnic minorities; and adjusted and refined the policies related to national education assistance loans, benefitting approximately 6.6 million college students, 4.88 million regular high school students, and 12.34 million secondary vocational school students. |
| 科學技術支出2541.82億元，完成預算的95.1%，增長3.5%，低于預算主要是國家科技重大專項根據科研進度據實安排，部分專項研制難度大，2014年實際進度低于年初計劃。其中，中央本級支出2436.66億元，對地方轉移支付105.16億元。保障國家科技重大專項實施，在電子信息、能源環保、生物醫藥、先進制造等方面取得重要突破和進展。大力支持基礎研究，強化自主創新成果的源頭供給。推動前沿技術研究、社會公益研究和重大共性關鍵技術研究，強化科技與產業的結合。支持國家科技基礎條件平臺、國家重點實驗室等科技創新平臺建設，推動科技資源開放共享。啟動實施國家科技成果轉化引導基金，運用市場機制促進科技成果資本化、產業化。支持國防科技工業跨越式發展。 | Spending on science and technology came to 254.182 billion yuan, 95.1% of the budgeted figure and an increase of 3.5%. The main reason that total spending fell below the budgeted figure was that the allocation of funds to major national science and technology programs was carried out on the basis of their actual progress, and certain programs fell behind the schedules set in early 2014 due to the great difficulty of the research being conducted. This total is comprised of 243.666 billion yuan of central government spending and 10.516 billion yuan in transfer payments to local governments. Safeguards were provided for the implementation of major national science and technology programs, and important progress and breakthroughs were made in electronics, information, energy, environmental protection, biomedicine, advanced manufacturing, and other fields. Strong support was given for basic research, strengthening the groundwork for making national innovations. Impetus was given to research on cutting-edge technologies and major generic key technologies, as well as research for the public benefit, and the integration of science and technology with industry was strengthened. We supported the building of platforms for innovation in science and technology, including basic national science and technology facilities, and key national laboratories, and worked to help ensure that scientific and technological resources are openly shared. We launched the national seed fund for encouraging the application of advances in science and technology, and drew on market mechanisms to promote the use of advances in science and technology for profit and for application in industry. Support was given to making major advances in the development of the national defense science and technology industry. |
| 文化體育與傳媒支出508.15億元，完成預算的99.2%，增長8.3%。其中，中央本級支出222.69億元，對地方轉移支付285.46億元。繼續推進公共圖書館、博物館、紀念館等公益性文化設施向社會免費開放。加快中央廣播電視節目無線數字化覆蓋。支持文化遺產保護，開展327個傳統村落保護試點。啟動國家藝術基金資助工作，評審確定資助項目393個。推動大型體育場館向社會免費或低收費開放，進一步改善基層公共體育健身設施。支持開展校園足球活動。支持發展文化產業，推進文化創意和設計服務與相關產業融合發展。 | Spending on culture, sports, and media totaled 50.815 billion yuan, 99.2% of the budgeted figure and an increase of 8.3%. This figure is comprised of 22.269 billion yuan of central government spending and 28.546 billion yuan made in transfer payments to local governments. Efforts were continued to open more public cultural facilities such as public libraries, museums, and memorial halls to the public free of charge. Efforts were stepped up to extend wireless digitalized coverage of central radio and television programming. Support was provided for the protection of cultural heritage, and trials were launched to preserve 327 traditional villages. Work was begun to provide funding through the China National Arts Fund, and following assessment, 393 projects were selected to be granted funding. Efforts were made to see that large stadiums and gymnasiums are opened to the public free of charge or at low cost, and further improvements were made to community sports and fitness facilities. Support was given for the introduction of soccer in schools. Support was also given for the development of cultural industries, and encouragement was given to the integrated development of cultural and creative industries, design services, and other related industries. |
| 住房保障支出2529.78億元，完成預算的100%，增長9%。其中，中央本級支出405.41億元，對地方轉移支付2124.37億元。整合中央補助廉租住房、公共租賃住房和城市棚戶區改造專項資金。推進公共租賃住房和廉租住房并軌運行。出臺城鎮保障性安居工程貸款貼息政策。新開工城鎮保障性安居工程740萬套，基本建成511萬套。支持266萬貧困農戶改造危房。 | Spending on guaranteeing housing totaled 252.978 billion yuan, 100% of the budgeted figure and an increase of 9%. This figure consists of 40.541 billion yuan of central government spending and 212.437 billion yuan made in transfer payments to local governments. We integrated the central government funds earmarked for low-rental housing, public rental housing, and the redevelopment of rundown urban areas. Work to integrate the operations of public- and low-rental housing moved forward. Policies were launched to subsidize the interest on loans used to finance the construction of government-subsidized housing in urban areas. Construction on 5.11 million units of government-subsidized housing in urban areas was basically completed, and construction was begun on another 7.4 million units. Support was given to the renovation of dilapidated housing for 2.66 million poor rural households. |
| 節能環保支出2032.81億元，完成預算的96.4%，增長3.2%，低于預算主要是1.6升及以下節能汽車推廣補貼比預計數減少。其中，中央本級支出344.53億元，對地方轉移支付1688.28億元。加大對京津冀及周邊、長三角、珠三角區域大氣污染防治的支持力度。支持在全國建成1400多個空氣監測站點。以流域為單元開展國土江河綜合整治試點。深化新安江水環境補償試點，推進橫向生態補償機制建設。建設城鎮污水處理設施配套管網1.41萬公里。在13112個村開展環境連片整治，直接受益人口約1580萬人。開展礦產資源綜合利用，實施礦山環境連片治理。啟動黑龍江重點國有林區全面停伐試點。支持實施新一輪退耕還林還草500萬畝。完成鋼鐵、水泥等15個重點行業淘汰落后產能年度任務。支持新能源汽車技術攻關和示范推廣，鼓勵節能環保產業發展。擴大節能減排財政政策綜合示范范圍。加快推進新能源和可再生能源發展。 | Spending on energy conservation and environmental protection came to 203.281 billion yuan, 96.4% of the budgeted figure and an increase of 3.2%. The shortfall is primarily due to spending on subsidies for encouraging the sale of energy-efficient vehicles with engine displacement of 1.6 liters or less being lower than anticipated. The total is made up of 34.453 billion yuan of central government spending and 168.828 billion yuan made in transfer payments to local governments. Support was increased for efforts to prevent and control air pollution in Beijing, Tianjin, Hebei, and their surrounding areas as well as in the Yangtze River and Pearl River deltas. Support was also given for the building of over 1,400 air monitoring stations across China. Trials were launched to comprehensively improve the conditions of rivers, covering each river's entire drainage basin. We moved ahead the trials for the areas along the Xin' an River basin to compensate each other for their impact on water quality, and moved forward with efforts to establish a mechanism for provinces to compensate each other for ecological damage or the costs of ecological protection. A total of 14,100 kilometers of pipe networks was constructed to complement urban sewage treatment facilities. Contiguous environmental improvement initiatives were launched in 13,112 villages, directly benefitting approximately 15.8 million people. Efforts were begun to ensure mineral resources are being used comprehensively, and improvements were made to the environment in contiguous mining areas. The trial to completely stop logging in key state-owned forest areas was launched in Heilongjiang Province. We supported the implementation of a new round of efforts to return 333,000 hectares of marginal arable land back into forest or grassland. This year's task of closing down outdated production facilities in 15 key industries including steel and cement was completed. We supported problem-solving in the development of technologies for new-energy vehicles as well as demos and promotional work for the vehicles, and encouraged the development of the energy conservation and environmental protection industries. We extended the scope of comprehensive demonstrations of energy conservation and emission reduction based on integrating financial policies. Efforts were stepped up to develop new energy and renewable energy. |
| 交通運輸支出4269.8億元，完成預算的98.3%，增長3.3%。糧油物資儲備支出1539.75億元，完成預算的110.5%，增長21.6%，高于預算主要是中央儲備糧油利息費用補貼、采購東北粳稻和玉米費用補貼等支出增加。國防支出8082.88億元，完成預算的100%，增長12.2%。公共安全支出2120.27億元，完成預算的103.4%，增長9.7%。一般公共服務支出1251.34億元，完成預算的100.5%，增長3.1%。 | Spending on transport totaled 426.98 billion yuan, 98.3% of the budgeted figure and an increase of 3.3%. Spending on stockpiling grain, edible oils, and other materials stood at 153.975 billion yuan, 110.5% of the budgeted figure and an increase of 21.6%. The excess is mainly due to an increase in central government spending on subsidizing interest payments made for stockpiling grain and edible oils and the expenses for purchasing japonica rice and corn from northeast China. Spending on national defense was 808.288 billion yuan, 100% of the budgeted figure and an increase of 12.2%. Spending on public security came to 212.027 billion yuan, 103.4% of the budgeted figure and an increase of 9.7%. Spending on general public services totaled 125.134 billion yuan, 100.5% of the budgeted figure and an increase of 3.1%. |
| （3）中央對地方稅收返還和轉移支付執行情況。 | 3) Central government tax rebates and transfer payments to local governments |
| 中央對地方稅收返還和轉移支付51604.45億元，完成預算的99.5%，增長7.5%。其中，一般性轉移支付27567.39億元，專項轉移支付18940.72億元。一般性轉移支付占全部轉移支付的59.3%，比2013年提高2.2個百分點。 | Central government tax rebates and transfer payments to local governments totaled 5.160445 trillion yuan, 99.5% of the budgeted figure and an increase of 7.5%. This figure includes 2.756739 trillion yuan in general transfer payments and 1.894072 trillion yuan in special transfer payments. General transfer payments accounted for 59.3% of total transfer payments, an increase of 2.2 percentage points over 2013. |
| 2. 政府性基金預算。 | (2) Budgets for government-managed funds |
| 2014年全國政府性基金收入54093.38億元，全國政府性基金支出51387.75億元。 | In 2014, revenue from government-managed funds nationwide came to 5.409338 trillion yuan, and expenditure from these funds amounted to 5.138775 trillion yuan. |
| 中央政府性基金收入4097.51億元，為預算的98.3%，下降3.3%。加上2013年結轉收入907.13億元，中央政府性基金收入總量為5004.64億元。中央政府性基金支出4319.54億元，完成預算的86.8%，增長3.4%。其中，中央本級支出2963.92億元，對地方轉移支付1355.62億元。中央政府性基金結轉下年支出685.1億元。 | Revenue from central government-managed funds totaled 409.751 billion yuan, 98.3% of the budgeted figure and a decrease of 3.3%. Adding the 90.713 billion yuan carried forward from 2013, revenue from central government-managed funds totaled 500.464 billion yuan in 2014. Expenditure from central government-managed funds totaled 431.954 billion yuan, 86.8% of the budgeted figure and an increase of 3.4%. Of this, central government spending was 296.392 billion yuan and transfer payments to local governments amounted to 135.562 billion yuan. A total of 68.51 billion yuan has been carried forward to 2015 from central government-managed funds. |
| 地方政府性基金本級收入49995.87億元，增長4.1%。其中，國有土地使用權出讓收入42605.9億元。加上中央政府性基金對地方轉移支付收入1355.62億元，地方政府性基金收入為51351.49億元。地方政府性基金支出48423.83億元，增長1.4%。其中，國有土地使用權出讓收入安排的支出41202.45億元。 | Revenue from funds managed by local governments reached 4.999587 trillion yuan, an increase of 4.1%. This figure includes 4.26059 trillion yuan from the sale of state-owned land-use rights. Adding the 135.562 billion yuan in transfer payments from central government-managed funds, total revenue from local government- managed funds was 5.135149 trillion yuan. Expenditure from local government- managed funds totaled 4.842383 trillion yuan, an increase of 1.4%. This includes 4.120245 trillion yuan of spending from the proceeds of selling state-owned land-use rights. |
| 3. 國有資本經營預算。 | (3) Budgets for state capital operations |
| 2014年全國國有資本經營預算收入2023.44億元，全國國有資本經營預算支出1999.95億元。 | In 2014, budgetary revenue from state capital operations nationwide totaled 202.344 billion yuan, and budgetary expenditure on state capital operations totaled 199.995 billion yuan. |
| 中央國有資本經營預算收入1410.91億元，為預算的98.9%，增長33.3%。加上2013年結轉收入152.19億元，收入總量為1563.1億元。中央國有資本經營預算支出1419.12億元，完成預算的89.9%，增長45.1%。其中，調入一般公共預算用于社會保障等民生支出184億元，增長183.1%。中央國有資本經營預算結轉下年支出143.98億元。 | Budgetary revenue from the central government's state capital operations totaled 141.091 billion yuan, 98.9% of the budgeted figure and an increase of 33.3%. Adding the 15.219 billion yuan carried forward from 2013, total revenue stood at 156.31 billion yuan. Budgetary spending on the central government's state capital operations came to 141.912 billion yuan, 89.9% of the budgeted figure and an increase of 45.1%. Of this, 18.4 billion yuan, an increase of 183.1%, was brought into the general public budget and spent on social security and other areas related to the people's quality of life. Surplus budgetary revenue from the central government's state capital operations, totaling 14.398 billion yuan, was carried over to 2015. |
| 地方國有資本經營預算收入612.53億元，地方國有資本經營預算支出580.83億元。地方國有資本經營預算收大于支的部分結轉下年使用。 | Budgetary revenue from state capital operations of local governments totaled 61.253 billion yuan, and total budgetary spending amounted to 58.083 billion yuan. Surplus budgetary revenue from state capital operations of local governments was carried forward to 2015. |
| 4. 社會保險基金預算。 | (4) Budgets for social security funds |
| 2014年全國社會保險基金收入39186.46億元，為預算的104%。其中，保險費收入29104.1億元，財政補貼收入8446.35億元。全國社會保險基金支出33669.12億元，完成預算的103.3%。當年收支結余5517.34億元，年末滾存結余50408.76億元。 | In 2014, revenue from social security funds nationwide totaled 3.918646 trillion yuan, 104% of the budgeted figure. This includes 2.91041 trillion yuan of insurance premiums and 844.635 billion yuan of government subsidies. Social security fund expenditure totaled 3.366912 trillion yuan nationwide, 103.3% of the budgeted figure. Revenue exceeded expenditure in 2014, leaving a surplus of 551.734 billion yuan, and the year-end balance reached 5.040876 trillion yuan after the surplus in 2014 was rolled over. |
| 以上有關預算執行的具體情況詳見《中華人民共和國2014年全國預算執行情況2015年全國預算（草案）》。 | |
| 總的看，2014年財政運行基本平穩，各項財政改革發展工作取得了新進展。這是黨中央、國務院科學決策、堅強領導的結果，是全國人大、全國政協及代表委員們監督指導、大力支持的結果，是各地區、各部門以及全國各族人民齊心協力、艱苦奮斗的結果。 | In general, fiscal operations were basically steady in 2014 and fresh progress has been made in fiscal reform and development. We owe this to the sound policymaking and firm leadership of the CPC Central Committee and the State Council; to the oversight, guidance, and strong support from the deputies of the NPC and the members of the CPPCC National Committee; and to the joint efforts and hard work of all regions, government departments, and all our people. |
| 同時，我們清醒地看到，財政運行還面臨一些困難和問題：在現行稅制下，隨著經濟增速放緩和工業生產者出廠價格指數持續下降，財政收入增速大幅回落，中低速增長趨勢明顯，非稅收入占比偏高。財政支出剛性增長，支出結構僵化，一些支出政策碎片化，制度設計不科學，如不深化改革，將不可持續，財政中長期壓力非常大。各類隱性風險逐步顯性化，地方政府性債務風險總體可控，但化解風險的任務十分艱巨。隨著財稅體制改革各項措施陸續出臺，傳統思維、習慣做法與改革新要求產生碰撞，改革舉措落地難度大。財經紀律意識比較淡薄，對財經法律法規的遵從度不夠，預算執行中資金“跑冒滴漏”等現象時有發生，資金使用的規范性、安全性、有效性有待進一步提高。我們高度重視這些問題，將采取有力措施加以解決。 | At the same time, we are soberly aware of the following difficulties and problems in fiscal operations: Under the current tax system, as our country's economic growth is slowing down and the PPI is continuously falling, the rate of growth in government revenue has also been falling significantly, indicating a clear trend towards moderate to slow growth, and non-tax revenue has been accounting for too big a share of the total revenue. Government expenditure continues to rise, and the structure of expenditure is becoming increasingly rigid. Some spending policies are fragmentary; and the design of our institutions still leaves room for improvement. Without deeper reform, spending would be impossible to sustain, thus placing enormous pressure on public finance in the medium to long term. All kinds of risks that were previously hidden are beginning to show. Although the risks of local government debt can, on the whole, be controlled, the task of defusing them is a formidable one. As a stream of measures to reform the fiscal and tax systems are being introduced, traditional thinking and routine practices are coming to clash with the new demands of reform, which makes it difficult to implement reform measures. As well as this, people's awareness of the importance of financial discipline is somewhat faint, and economic and financial laws and regulations are not strictly observed. During the implementation of budgets, problems such as the erosion, leakage, and fraudulent use of funds are not uncommon, meaning there is still a need to improve the standardization, security, and effectiveness of the use of funds. We view these problems as extremely important and will take effective measures to resolve them. |
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