2016年中央和地方預(yù)算報告（全文）
Full text: Report on China's central, local budgets (2016)
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| 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(yù)算法。 | 1. Implementing the Budget Law |
| 推動修訂后的預(yù)算法實(shí)施條例盡快出臺，夯實(shí)依法理財?shù)闹贫然A(chǔ)。深入推進(jìn)預(yù)決算公開，加快建立透明預(yù)算制度。推進(jìn)中期財政規(guī)劃管理，研究編制2017－2019年全國中期財政規(guī)劃，強(qiáng)化其對年度預(yù)算的約束和指引作用。全面推進(jìn)預(yù)算績效管理改革，加強(qiáng)績效目標(biāo)管理，推進(jìn)重大專項(xiàng)資金等重點(diǎn)支出績效評價，強(qiáng)化評價結(jié)果應(yīng)用，增強(qiáng)花錢的責(zé)任意識和效率意識。進(jìn)一步完善國庫集中收付運(yùn)行機(jī)制。積極配合做好清理規(guī)范重點(diǎn)支出同財政收支增幅或生產(chǎn)總值掛鉤事項(xiàng)。組織開展政府綜合財務(wù)報告編制試點(diǎn)，抓緊完善相關(guān)制度。牢固樹立過緊日子的思想，精打細(xì)算，把錢用在“刀刃”上。堅持從嚴(yán)從簡，勤儉辦一切事業(yè)，能減少的支出堅決減少，能不花的錢堅決不花，狠剎鋪張浪費(fèi)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，推動建立厲行節(jié)約反對浪費(fèi)長效機(jī)制。嚴(yán)肅財經(jīng)紀(jì)律，加強(qiáng)民生領(lǐng)域財政資金監(jiān)管，全面開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(quán)和支出責(zé)任劃分改革的指導(dǎo)意見，適度加強(qiáng)中央事權(quán)和支出責(zé)任，將一些適宜地方政府負(fù)責(zé)的事務(wù)交給地方，減少中央和地方職責(zé)交叉、共同管理的事項(xiàng)。選取部分領(lǐng)域率先啟動事權(quán)和支出責(zé)任劃分改革。完善并擇機(jī)出臺中央和地方增值稅收入劃分過渡方案，調(diào)動中央和地方兩個積極性。健全財政轉(zhuǎn)移支付同農(nóng)業(yè)轉(zhuǎn)移人口市民化掛鉤機(jī)制。全面完成營改增改革。調(diào)整消費(fèi)稅征收范圍、環(huán)節(jié)和稅率。推進(jìn)綜合與分類相結(jié)合的個人所得稅改革。全面推開資源稅從價計征改革，清理相關(guān)收費(fèi)基金。研究落實(shí)行郵稅調(diào)整方案，規(guī)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(qiáng)化企業(yè)創(chuàng)新主體地位和主導(dǎo)作用。繼續(xù)配合做好船舶噸稅、環(huán)境保護(hù)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(yù)算執(zhí)行效能。 | 3. Executing budgets more effectively |
| 一是加強(qiáng)財政收入管理。堅持依法征收、應(yīng)收盡收，嚴(yán)禁采取“空轉(zhuǎn)”等方式虛增收入。落實(shí)減稅降費(fèi)各項(xiàng)政策，堅決不收過頭稅、過頭費(fèi)。密切跟蹤財政收入形勢，加強(qiáng)分析、妥善應(yīng)對。二是強(qiáng)化支出預(yù)算管理。堅持預(yù)算硬約束，嚴(yán)格執(zhí)行人大批準(zhǔn)的預(yù)算，及時批復(fù)下達(dá)。動態(tài)監(jiān)測預(yù)算執(zhí)行情況，推動財政撥款規(guī)模較大的重點(diǎn)單位加快預(yù)算執(zhí)行。督促做好重大項(xiàng)目前期準(zhǔn)備工作，財政資金下達(dá)后及時形成實(shí)物工作量。三是進(jìn)一步盤活存量資金。繼續(xù)按規(guī)定清理收回兩年以上結(jié)轉(zhuǎn)資金，同時加強(qiáng)對兩年以內(nèi)資金的清理盤活。加大清理財政專戶和預(yù)算單位實(shí)有資金賬戶存量資金力度。穩(wěn)妥推進(jìn)國庫現(xiàn)金管理，研究建立財政庫底目標(biāo)余額管理制度。四是加快內(nèi)部控制建設(shè)。在財政部門全面建立和實(shí)施內(nèi)控制度，重點(diǎn)聚焦預(yù)算管理、資金分配等業(yè)務(wù)環(huán)節(jié)，實(shí)行分事行權(quán)、分崗設(shè)權(quán)、分級授權(quán)，強(qiáng)化內(nèi)部流程控制，建立有效的風(fēng)險應(yīng)對機(jī)制和嚴(yán)格的問責(zé)機(jī)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(yùn)用PPP模式。研究推進(jìn)政府和社會資本合作法的立法工作。出臺PPP項(xiàng)目財政管理辦法、標(biāo)準(zhǔn)化合同范文和分行業(yè)合同。推動PPP融資支持基金順利運(yùn)行，帶動更多項(xiàng)目落地實(shí)施。嚴(yán)格規(guī)范運(yùn)作PPP項(xiàng)目，確保項(xiàng)目實(shí)施質(zhì)量。二是發(fā)揮好各類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?qū)ｍ?xiàng)，控制資金規(guī)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化運(yùn)作模式，逐步與金融資本相結(jié)合，發(fā)揮財政資金撬動社會資本的作用。三是積極推進(jìn)政府購買服務(wù)。加強(qiáng)政府購買服務(wù)目錄編制工作，進(jìn)一步擴(kuò)圍增項(xiàng)，在更多領(lǐng)域?qū)嵭姓徺I服務(wù)。建立績效評價機(jī)制，探索推進(jìn)第三方評價。四是完善政府采購制度。落實(shí)向中小企業(yè)預(yù)留采購份額的政策。繼續(xù)擴(kuò)大政府采購節(jié)能環(huán)保產(chǎn)品范圍。開展政府采購支持創(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(qiáng)地方政府債務(wù)管理。 | 5. Strengthening the management of local government debt |
| 切實(shí)增強(qiáng)風(fēng)險防控意識，在強(qiáng)化中央政府債務(wù)管理的同時，嚴(yán)格地方政府債務(wù)管理。一是加強(qiáng)限額管理和預(yù)算管理?？茖W(xué)擬定債務(wù)限額，地方政府在批準(zhǔn)的限額內(nèi)舉借和償還債務(wù)，嚴(yán)格控制債務(wù)規(guī)模。將地方政府債務(wù)收支納入預(yù)算，自覺接受各級人大的監(jiān)督。建立地方政府債務(wù)限額及債務(wù)收支情況隨同預(yù)算公開的常態(tài)機(jī)制。二是健全風(fēng)險評估和預(yù)警機(jī)制。綜合運(yùn)用各類風(fēng)險指標(biāo)，評估各地債務(wù)風(fēng)險，并對高風(fēng)險地區(qū)進(jìn)行預(yù)警，指導(dǎo)督促地方建立債務(wù)風(fēng)險應(yīng)急處置機(jī)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)行市場化定價水平，統(tǒng)籌國債、地方債發(fā)行節(jié)奏。研究推進(jìn)地方政府債券投資群體多元化，積極建設(shè)地方政府債券二級市場，提高流動性。指導(dǎo)地方根據(jù)償債需求、市場情況等合理確定置換規(guī)模，督促加快入庫債券資金的置換。同時，完善地方政府債務(wù)監(jiān)管和考核問責(zé)機(jī)制。加快推進(jìn)融資平臺公司市場化轉(zhuǎn)型和融資。完善全口徑政府債務(wù)管理。加大對違法舉債擔(dān)保行為的監(jiān)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(yù)算意義重大。我們要更加緊密地團(tuán)結(jié)在以習(xí)近平同志為總書記的黨中央周圍，高舉中國特色社會主義偉大旗幟，自覺接受全國人大的監(jiān)督，虛心聽取全國政協(xié)的意見和建議，銳意進(jìn)取，奮發(fā)有為，更好發(fā)揮財政職能作用，為推動經(jīng)濟(jì)持續(xù)健康發(fā)展和社會和諧穩(wěn)定作出積極貢獻(xiàn)！ | 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. |
