【中英文對照】2016年中央和地方預算報告（全文）
發(fā)布時(shí)間：2016-03-21 14:35:01 | 來(lái)源：中國網(wǎng) | 作者： | 責任編輯：李瀟| 三、切實(shí)做好2016年財政改革與管理工作 | III. Working towards Successful Public Finance Management and Reform in 2016? |
| （一）貫徹實(shí)施好預算法。 | 1. Implementing the Budget Law |
| 推動(dòng)修訂后的預算法實(shí)施條例盡快出臺，夯實(shí)依法理財的制度基礎。深入推進(jìn)預決算公開(kāi)，加快建立透明預算制度。推進(jìn)中期財政規劃管理，研究編制2017－2019年全國中期財政規劃，強化其對年度預算的約束和指引作用。全面推進(jìn)預算績(jì)效管理改革，加強績(jì)效目標管理，推進(jìn)重大專(zhuān)項資金等重點(diǎn)支出績(jì)效評價(jià)，強化評價(jià)結果應用，增強花錢(qián)的責任意識和效率意識。進(jìn)一步完善國庫集中收付運行機制。積極配合做好清理規范重點(diǎn)支出同財政收支增幅或生產(chǎn)總值掛鉤事項。組織開(kāi)展政府綜合財務(wù)報告編制試點(diǎn)，抓緊完善相關(guān)制度。牢固樹(shù)立過(guò)緊日子的思想，精打細算，把錢(qián)用在“刀刃”上。堅持從嚴從簡(jiǎn)，勤儉辦一切事業(yè)，能減少的支出堅決減少，能不花的錢(qián)堅決不花，狠剎鋪張浪費和奢靡之風(fēng)。健全公務(wù)支出管理制度體系，深化公務(wù)卡制度改革，推動(dòng)建立厲行節約反對浪費長(cháng)效機制。嚴肅財經(jīng)紀律，加強民生領(lǐng)域財政資金監管，全面開(kāi)展財政資金安全檢查。 | We will work faster to unveil the revised Implementation Regulations of the Budget Law at the earliest possible time so as to strengthen the institutional foundation for law-based public finance management. We will expand efforts to ensure that budgets and final accounts are released to the public and accelerate the establishment of a transparent budget system. We will move ahead with mid-term fiscal planning by formulating the 2017-2019 National Mid-Term Fiscal Plan, and strengthen its role in guiding the formulation of annual budgets and constraining the appropriation of funds. In advancing the reform of budget performance management across the board, we will strengthen the management of performance targets, promote performance evaluation of key expenditures such as major special funds, apply evaluation results more effectively, and increase the sense of responsibility and attention to efficiency of those responsible for the utilization of public funds. We will make further improvements to the operating mechanisms for collections and payments through the centralized treasury system. We will actively assist in efforts to review and regulate key items for which budgetary expenditures are linked to increases in government revenue or expenditures or to GDP growth. We will organize trials of preparing comprehensive government financial reports and promptly improve relevant systems. We will work to instill a keen awareness of the need to tighten our belts, make every cent count, and appropriate funds to where they can be used most efficiently. We will strictly observe relevant rules and regulations on refraining from extravagance, practice thrift and economy throughout all activities, reduce or cut spending whenever and wherever possible, and put a resolute stop to extravagance and waste. We will improve the system of institutions for managing expenditures for official purposes, deepen reform of the government purchase card system, and move ahead with the establishment of a permanent mechanism for ensuring strict austerity and fighting waste. We will tighten up financial discipline, strengthen supervision over government funds earmarked for improving the wellbeing of the people, and comprehensively review the security of government funds. |
| （二）加快財政體制和稅制改革。 | 2. Accelerating fiscal and tax system reform |
| 出臺中央與地方事權和支出責任劃分改革的指導意見(jiàn)，適度加強中央事權和支出責任，將一些適宜地方政府負責的事務(wù)交給地方，減少中央和地方職責交叉、共同管理的事項。選取部分領(lǐng)域率先啟動(dòng)事權和支出責任劃分改革。完善并擇機出臺中央和地方增值稅收入劃分過(guò)渡方案，調動(dòng)中央和地方兩個(gè)積極性。健全財政轉移支付同農業(yè)轉移人口市民化掛鉤機制。全面完成營(yíng)改增改革。調整消費稅征收范圍、環(huán)節和稅率。推進(jìn)綜合與分類(lèi)相結合的個(gè)人所得稅改革。全面推開(kāi)資源稅從價(jià)計征改革，清理相關(guān)收費基金。研究落實(shí)行郵稅調整方案，規范跨境電子商務(wù)零售進(jìn)口稅收政策。落實(shí)鼓勵企業(yè)創(chuàng )新的財稅政策，支持企業(yè)加大研發(fā)投入，強化企業(yè)創(chuàng )新主體地位和主導作用。繼續配合做好船舶噸稅、環(huán)境保護稅等立法工作。 | We will unveil guidelines on the reform of the division of administrative authority and spending responsibilities between the central and local governments, which will be aimed at appropriately increasing the administrative authority and spending responsibilities of the central government, delegating to local governments the responsibility for affairs which are suitable for them, and minimizing the number of items for which there is overlapping responsibility or shared management between the central and local governments. This reform will be first carried out in selected areas. We will improve and at an appropriate time roll out the transitional plan for sharing VAT revenue between the central and local governments, providing a way to best arouse the enthusiasm of both the central and local governments. We will improve the mechanism linking transfer payments to local governments with the number of people from rural areas who have become permanent urban residents within their jurisdiction. We will complete the reform to replace business tax with VAT in all sectors. We will make adjustments to the scope, affected activities, and rates of excise taxes. We will press ahead with personal income tax reform towards a system that is based on both adjusted gross income and specific types of incomes. We will extend ad valorem rates to all resource taxes and straighten out relevant administrative charges and government-managed funds. We will implement a plan for adjusting import duties on items coming into China via personal baggage or by post, and introduce standard policies on retail import taxes arising from cross-border e-commerce. We will implement fiscal and tax policies that encourage enterprise innovation, supporting enterprises in increasing their R&D investment and helping strengthen the principal position and guiding role of enterprise innovation. We will continue to assist in the legislative work on a tonnage tax and an environmental protection tax. |
| （三）提高預算執行效能。 | 3. Executing budgets more effectively |
| 一是加強財政收入管理。堅持依法征收、應收盡收，嚴禁采取“空轉”等方式虛增收入。落實(shí)減稅降費各項政策，堅決不收過(guò)頭稅、過(guò)頭費。密切跟蹤財政收入形勢，加強分析、妥善應對。二是強化支出預算管理。堅持預算硬約束，嚴格執行人大批準的預算，及時(shí)批復下達。動(dòng)態(tài)監測預算執行情況，推動(dòng)財政撥款規模較大的重點(diǎn)單位加快預算執行。督促做好重大項目前期準備工作，財政資金下達后及時(shí)形成實(shí)物工作量。三是進(jìn)一步盤(pán)活存量資金。繼續按規定清理收回兩年以上結轉資金，同時(shí)加強對兩年以?xún)荣Y金的清理盤(pán)活。加大清理財政專(zhuān)戶(hù)和預算單位實(shí)有資金賬戶(hù)存量資金力度。穩妥推進(jìn)國庫現金管理，研究建立財政庫底目標余額管理制度。四是加快內部控制建設。在財政部門(mén)全面建立和實(shí)施內控制度，重點(diǎn)聚焦預算管理、資金分配等業(yè)務(wù)環(huán)節，實(shí)行分事行權、分崗設權、分級授權，強化內部流程控制，建立有效的風(fēng)險應對機制和嚴格的問(wèn)責機制，提高行政效率。 | First, we will strengthen the management of government revenue. We will ensure that taxes and fees are collected on the basis of law, that their collection is carried out in full, and that accounting schemes or other methods that seek to boost revenue only on paper are strictly prohibited. We will see that every policy related to tax and fee reductions is implemented and that any tax or fee not prescribed by law is not collected. We will closely follow, carefully analyze, and properly respond to developments in the government revenue situation. Second, we will strengthen the management of budgetary expenditures. We will strictly enforce budgetary constraints and promptly approve the appropriation of government funds in strict accordance with the budgets approved by the NPC. We will carry out dynamic monitoring of budget execution to help ensure key organizations receiving large sums of government funds accelerate the execution of their budgets. We will urge those responsible for major programs to make thorough preparations so that work can begin on them the moment government funds are received. Third, we will go further in putting idle funds to work. Funds carried forward for more than two years will be reviewed and taken back in accordance with regulations, while funds that have been allocated for two years or less will be reviewed and put to good use. We will redouble efforts to review idle funds in special fiscal accounts and extra-budgetary accounts of budget institutions. We will steadily carry out treasury cash management and conduct research on the establishment of a management system for the target balance of the treasury general account. Fourth, we will speed up the development of internal controls. The internal control system will be established and implemented in all finance departments, and it will focus on budget management, fund distributions, and other areas. Under this system, 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 strengthen regulation over internal procedures and establish mechanisms to effectively respond to risks and ensure greater accountability in order to improve administrative efficiency. |
| （四）創(chuàng )新財政投入方式。 | 4. Innovating channels of government investment and spending |
| 一是大力推廣運用PPP模式。研究推進(jìn)政府和社會(huì )資本合作法的立法工作。出臺PPP項目財政管理辦法、標準化合同范文和分行業(yè)合同。推動(dòng)PPP融資支持基金順利運行，帶動(dòng)更多項目落地實(shí)施。嚴格規范運作PPP項目，確保項目實(shí)施質(zhì)量。二是發(fā)揮好各類(lèi)財政性投資基金的作用。對保留的具有一定外部性的競爭性領(lǐng)域專(zhuān)項，控制資金規模，突出保障重點(diǎn)，逐步改變行政性分配方式，主要采取基金管理等市場(chǎng)化運作模式，逐步與金融資本相結合，發(fā)揮財政資金撬動(dòng)社會(huì )資本的作用。三是積極推進(jìn)政府購買(mǎi)服務(wù)。加強政府購買(mǎi)服務(wù)目錄編制工作，進(jìn)一步擴圍增項，在更多領(lǐng)域實(shí)行政府購買(mǎi)服務(wù)。建立績(jì)效評價(jià)機制，探索推進(jìn)第三方評價(jià)。四是完善政府采購制度。落實(shí)向中小企業(yè)預留采購份額的政策。繼續擴大政府采購節能環(huán)保產(chǎn)品范圍。開(kāi)展政府采購支持創(chuàng )新產(chǎn)品政策試點(diǎn)。推進(jìn)批量集中采購改革，降低政府采購成本。 | First, we will work to see that the PPP model becomes widespread. We will conduct research to assist legislative work related to the law on government and non-government capital cooperation. We will issue regulations on public finance management for PPP projects and create standard model contracts and industry-specific contracts. We will work to ensure that funds for supporting financing through PPP models operate smoothly so that more projects can come to fruition. We will help guarantee quality implementation of PPP projects by strictly regulating their operations. Second, we will make effective use of all types of government investment funds. With regard to special funds retained in competitive fields with strong externalities, we will control the scale of their funding, ensure a focus on key areas, phase out administrative distribution in favor of market operating models such as fund management, gradually integrate these funds with financial capital, and use government capital to encourage the investment of private capital. Third, we will actively encourage government procurement of services. We will step up the preparation of catalogs of services for government procurement by including more services and more areas. We will establish a performance evaluation mechanism for such services and explore the possibility of third-party evaluations. Fourth, we will improve the government procurement system. We will implement the policy of holding procurement quotas in reserve for small and medium enterprises. We will further expand the range of energy-efficient and environmentally friendly products eligible for government procurement. We will put in place a policy of providing support to innovative products through government procurement on a trial basis. We will move forward with reform to adopt bulk and centralized procurement practices to help lower government procurement costs. |
| （五）加強地方政府債務(wù)管理。 | 5. Strengthening the management of local government debt |
| 切實(shí)增強風(fēng)險防控意識，在強化中央政府債務(wù)管理的同時(shí)，嚴格地方政府債務(wù)管理。一是加強限額管理和預算管理。科學(xué)擬定債務(wù)限額，地方政府在批準的限額內舉借和償還債務(wù)，嚴格控制債務(wù)規模。將地方政府債務(wù)收支納入預算，自覺(jué)接受各級人大的監督。建立地方政府債務(wù)限額及債務(wù)收支情況隨同預算公開(kāi)的常態(tài)機制。二是健全風(fēng)險評估和預警機制。綜合運用各類(lèi)風(fēng)險指標，評估各地債務(wù)風(fēng)險，并對高風(fēng)險地區進(jìn)行預警，指導督促地方建立債務(wù)風(fēng)險應急處置機制。三是做好地方政府債券發(fā)行工作。完善發(fā)行辦法，提高債券發(fā)行市場(chǎng)化定價(jià)水平，統籌國債、地方債發(fā)行節奏。研究推進(jìn)地方政府債券投資群體多元化，積極建設地方政府債券二級市場(chǎng)，提高流動(dòng)性。指導地方根據償債需求、市場(chǎng)情況等合理確定置換規模，督促加快入庫債券資金的置換。同時(shí)，完善地方政府債務(wù)監管和考核問(wèn)責機制。加快推進(jìn)融資平臺公司市場(chǎng)化轉型和融資。完善全口徑政府債務(wù)管理。加大對違法舉債擔保行為的監督和懲處力度。 | We will enhance awareness in relation to risk prevention and control, and while strengthening management of central government debt, we will tighten regulation of the debt of local governments. First, we will strengthen debt ceiling management and budgetary management. We will establish appropriate ceilings under which local governments may borrow and pay back debt in order to keep such debt under strict control. The revenue and expenses generated by local government debt will be incorporated into their budgets and will be subject to oversight by the people's congresses at the same level. A permanent mechanism will also be put in place to see that local government debt ceilings as well as the revenue and expenses generated by local government debt are publically released alongside local government budgets. Second, we will improve risk evaluation and early warning mechanisms. We will utilize a wide variety of risk indicators to evaluate the risks that debt poses to local governments and issue warnings to local governments exposed to high levels of risk. We will urge and guide localities in establishing mechanisms for responding to debt risk emergencies. Third, we will carry out our work related to local government bond issuance. We will make improvements to issuance methods, increase the usage of market-based pricing in bond issuance, and coordinate the pace of national and local bond issuance. We will conduct research on promoting diversification among the investors who hold local government bonds and actively work to establish a secondary market for these bonds in order to improve liquidity. We will guide local governments in deciding on an appropriate amount of new bonds to issue to replace their outstanding debt based on considerations of repayment needs and market conditions, and urge them to accelerate the replacement of treasury funds generated from the issuance of bonds. At the same time, we will improve supervision, evaluation, and accountability mechanisms for local government debt. We will work to accelerate the market-based transformation and financing of financing platform companies. We will improve management of all government debt. We will strengthen oversight to prevent the illegal borrowing or guaranty of debt and increase punishment for such activities. |
| 各位代表，完成2016年預算意義重大。我們要更加緊密地團結在以習近平同志為總書(shū)記的黨中央周?chē)吲e中國特色社會(huì )主義偉大旗幟，自覺(jué)接受全國人大的監督，虛心聽(tīng)取全國政協(xié)的意見(jiàn)和建議，銳意進(jìn)取，奮發(fā)有為，更好發(fā)揮財政職能作用，為推動(dòng)經(jīng)濟持續健康發(fā)展和社會(huì )和諧穩定作出積極貢獻！ | Fellow Deputies, The completion of the budgets for 2016 is of great importance. We should rally more closely around the CPC Central Committee headed by General Secretary Xi Jinping, hold aloft the great banner of socialism with Chinese characteristics, conscientiously accept the oversight of the NPC, solicit the comments and suggestions of the CPPCC National Committee, and forge ahead with determination and hard work to better perform our fiscal duties, making a positive contribution to the promotion of sustained, sound economic development as well as social harmony and stability. |