2013年中央和地方預算報告（全文）
Full text: Report on China's Central, Local Budgets (2013)
0 
調整字號大小: 
| 三、深化財稅改革，加強科學管理，努力完成2013年預算 | III. Deepening Fiscal and Tax Reforms and Making Management More Scientific to Successfully Implement the 2013 Budgets |
| （一）抓好政策落實，厲行勤儉節約。 | 1. Implementing Policies and Finding Savings |
| 落實好積極財政政策的各項措施，促進經濟穩定增長，推動經濟結構調整和經濟發展方式轉變。密切跟蹤分析政策實施效果，并根據經濟運行態勢，增強政策的針對性、靈活性和前瞻性。實施好各項稅費減免政策，減輕企業和居民負擔。突出重點、控制一般，把財政資金用在刀刃上，保障好農業、教育、醫療衛生、社會保障、就業、保障性安居工程、公共文化等重點支出需要，切實保障和改善民生。認真貫徹中央關于改進工作作風、密切聯系群眾“八項規定”的要求，厲行勤儉節約、防止鋪張浪費。牢固樹立“過緊日子”的思想，嚴格控制一般性支出和“三公經費”，加強會議費、差旅費和車輛管理，嚴格控制修建裝修辦公樓等樓堂館所，進一步清理規范慶典、研討會、論壇等活動，努力降低行政成本。 | We will carry out all measures for implementing the proactive fiscal policy to promote steady economic growth, economic structural adjustments, and a shift in the economic growth model. We will closely follow and analyze policy outcomes and strive to make policies more targeted, flexible, and forward-looking based on the economic situation. We will implement all tax and fee reduction and exemption policies to reduce the burden on enterprises and individuals. We will give high priority to spending in key areas, limit regular expenditure, and spend money where it can be used most efficiently. We will ensure funding for key areas such as agriculture, education, medical and health care, social security, employment, government-subsidized housing, and public culture and work hard to maintain and improve the quality of people's lives. We will faithfully comply with the Party Central Committee's eight-point regulations on improving the conduct of the Party and maintaining close ties with the people, economize in every area, and prevent extravagance and waste. We will tighten our belts; strictly limit regular expenditure and spending on official overseas trips, official vehicles, and official hospitality; tighten control over official cars and spending on meetings and business trips; restrict the construction and remodeling of office buildings and other facilities; further streamline and regulate celebrations, symposiums, forums, and other activities; and strive to reduce administrative costs. |
| （二）深化財稅改革，完善體制機制。 | 2. Deepening Fiscal and Tax Reforms and Improving Systems and Mechanisms |
| 加快健全中央和地方財力與事權相匹配的財政體制，促進基本公共服務均等化和主體功能區建設。合理界定中央與地方的事權和支出責任，結合營改增進程研究調整中央和地方的收入劃分。優化轉移支付結構，減少專項轉移支付，完善轉移支付制度，進一步提高轉移支付資金使用效益。健全縣級基本財力保障機制，加強縣級政府提供基本公共服務財力保障。完善預算收支管理制度，進一步增強預算的完整性、透明度和有效性。健全政府預算體系，實行全口徑預算管理，繼續完善政府性基金預算制度，健全國有資本經營預算制度并進一步增加用于社保等民生方面的支出，推進社會保險基金預算管理制度化、規范化。加快建立公共資源出讓收益合理共享機制。健全預決算公開機制，規范公開內容和程序。積極推行預算績效管理制度，逐步建立全過程預算績效管理機制。推進稅收制度改革，促進形成有利于結構優化、社會公平的稅收制度。擴大營改增試點范圍，抓緊研究在交通運輸業和部分現代服務業開展全國試點的方案，進一步優化增值稅制度。推進資源稅改革，擴大資源稅從價計征范圍。完善消費稅制度，研究將部分過度消耗資源、污染環境的產品納入征稅范圍。積極構建地方稅體系。同時，積極發揮財稅政策在調節收入分配中的作用，支持國有企業、金融、價格、投融資體制、事業單位改革，促進社會主義市場經濟體制不斷完善，激發經濟社會發展內在活力和動力。 | We will move faster to improve the fiscal system to ensure that the financial resources of central and local governments are commensurate with their respective powers. We will make basic public services equally accessible to all and promote the development of functional zones. We will properly define the powers and spending responsibilities of central and local governments, and find a better way to distribute revenue between them as we replace business tax with VAT. We will improve the transfer payment structure to reduce special transfer payments and optimize the transfer payment system to ensure funds are used more efficiently. We will refine the mechanism for guaranteeing basic funding at the county level and provide more funds for county-level governments to deliver basic public services. We will enhance the system for managing budgetary revenue and expenditure and make budgets more complete, transparent, and effective. We will refine the government budget system, bring all government receipts and expenditures under budgetary management, continue to improve the budget system for government-managed funds, optimize the budget system for state capital operations and further increase spending from their revenue on social security and other areas related to improving people's lives, and work to establish an institutional framework and a set of standards for the budget management of social insurance funds. We will accelerate the establishment of a mechanism for sharing the proceeds from the transfer of public resources. We will improve the mechanism for releasing government budgets and final accounts and standardize which items should be disclosed and how to do so. We will work hard to introduce a performance-based budget management system and establish in due course a mechanism for applying it throughout the course of budget work. We will reform the tax system to make it more conducive to promoting structural improvements and social fairness. We will expand the pilot project to replace business tax with VAT to more areas, quickly work out a plan to carry out the project in the transportation industry and some modern service industries across the country, and further improve the VAT system. We will reform resource taxes and levy price-based taxes on more resources, refine the excise tax system and consider how to levy excise tax on products that consume excessively high levels of resources or are highly polluting, and work to establish a local tax system. In addition, we will make full use of the role fiscal and tax policies play in adjusting income distribution; support the reform of state-owned enterprises and public institutions as well as the banking, pricing, investment and financing systems; help to steadily improve the socialist market economy; and stimulate the internal vitality and driving force of economic and social development. |
| （三）強化財政管理，提高預算績效。 | 3. Strengthening Fiscal Management and Improving Budget Performance |
| 加強財政法制建設，積極配合做好預算法修訂工作，及時修訂預算法實施條例，推進環境保護稅法、政府采購法實施條例等財稅法規立法工作。細化預算編制，提高年初預算到位率，進一步增強預算編制的科學性。強化基本支出管理，推動項目滾動預算編制，加強行政事業單位資產配置預算管理。依法加強稅收和非稅收入征管，抓好預算支出執行管理，增強預算支出的及時性、均衡性、有效性和安全性。完善國庫單一賬戶體系，規范財政專戶管理。推進預算績效管理，加強重大民生支出項目績效評價，提高財政資金使用效益。強化財政管理基礎工作和基層建設。施行事業單位會計準則和制度。進一步加強地方政府性債務管理，堅決制止一些地方違法違規融資和擔保承諾行為，逐步將地方政府債務收支分類納入預算管理，建立地方政府性債務風險預警機制。加強監督檢查，保障中央重大決策部署和重大財稅政策有效落實，建設穩固、可持續的國家財政。自覺接受全國人大的監督，虛心聽取全國政協的意見和建議，進一步提高財政管理水平。 | We will strengthen the legal framework for managing public finances. We will cooperate on revising the Budget Law, revise the regulations on enforcing it accordingly in a timely manner, and promote the formulation of fiscal and tax regulations such as a law on the environmental protection tax and the regulations on enforcing the Government Procurement Law. We will make budgets more detailed and scientific, and increase the funds available at the start of the year for budgetary items. We will bolster management of basic expenditures, promote compilation of itemized rolling budgets, and strengthen budget management of state-owned assets allocated by administrative agencies and institutions. We will strengthen the collection and administration of tax and non-tax revenue in accordance with the law, effectively manage the implementation of budgetary expenditures, and make their implementation more timely, balanced, effective, and secure. We will refine the single treasury account system and standardize the management of special fiscal accounts. We will promote performance-based management of budgets, strengthen evaluations of the performance of major expenditures on improving the quality of people's lives, and use government funds more efficiently. We will improve basic work on fiscal management and its development at the primary level. We will implement accounting norms and systems for public institutions. We will strengthen the management of local government debts; resolutely stop some localities securing financing or guaranteeing the payment of debts in violation of the law and regulations; place in due course revenue and expenditure of local government debts under budgetary management based on type; and establish a mechanism to warn when local government debts get too large. We will strengthen oversight and inspections to ensure that the major decisions, plans, and fiscal and tax policies of the central leadership are effectively implemented, and put China on a firmer and more sustainable fiscal course. We shall willingly accept the oversight of the NPC and listen to comments and suggestions from the CPPCC National Committee with an open mind in order to better manage public finances. |
| 各位代表，完成2013年預算意義重大。我們要在以習近平同志為總書記的黨中央領導下，堅持以鄧小平理論、“三個代表”重要思想、科學發展觀為指導，開拓進取，扎實工作，不斷推進財政發展改革，為實現2013年經濟社會發展目標、奪取全面建成小康社會新勝利作出積極貢獻！ |
Fellow Deputies, Successfully implementing the 2013 budgets is of great significance. Under the leadership of the Party Central Committee with Comrade Xi Jinping as General Secretary, we need to follow the guidance of Deng Xiaoping Theory, the important thought of Three Represents, and the Scientific Outlook on Development; work diligently and forge ahead; steadily promote fiscal development and reform; and make positive contributions to attaining the objectives for economic and social development in 2013 and achieving new victories in establishing a moderately prosperous society in all respects. |
| 跳轉至目錄 >> | Back to Contents >> |
Go to Forum >>0 Comment(s)
No comments.
