2013年中央和地方预算报告（全文）
Full text: Report on China's Central, Local Budgets (2013)
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关于2012年中央和地方预算执行情况与2013年中央和地方预算草案的报告 |
REPORT ON THE IMPLEMENTATION OF CENTRAL AND LOCAL BUDGETS IN 2012 AND ON DRAFT CENTRAL AND LOCAL BUDGETS FOR 2013 |
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——2013年3月5日在第十二届全国人民代表大会第一次会议上 |
First Session of the Twelfth National People's Congress March 5, 2013 |
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财政部 |
Ministry of Finance of the People's Republic of China |
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目录 |
Contents |
| 一、2012年中央和地方预算执行情况 | I. Implementation of Central and Local Budgets in 2012 |
| 二、2013年中央和地方预算草案 | II. Draft Central and Local Budgets for 2013 |
| 三、深化财税改革，加强科学管理，努力完成2013年预算 | III. Deepening Fiscal and Tax Reforms and Making Management More Scientific to Successfully Implement the 2013 Budgets |
| 各位代表： | Fellow Deputies, |
| 受国务院委托，现将2012年中央和地方预算执行情况与2013年中央和地方预算草案提请十二届全国人大一次会议审议，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 implementation of the central and local budgets in 2012 and on the draft central and local budgets for 2013 to the First Session of the Twelfth National People's Congress (NPC) for your deliberation and approval and for comments and suggestions from members of the National Committee of the Chinese People's Political Consultative Conference (CPPCC). |
| 一、2012年中央和地方预算执行情况 | I. Implementation of Central and Local Budgets in 2012 |
| 2012年，在中国共产党的坚强领导下，全国各族人民团结奋进、顽强拼搏，经济社会发展呈现稳中有进的良好态势。在此基础上，财政发展改革取得新进展，预算完成情况较好。 | In 2012, under the firm leadership of the Communist Party of China (CPC), the people of all the country's ethnic groups worked tenaciously and forged ahead in solidarity, and progress was achieved in economic and social development while ensuring stability. On the basis of this, fresh headway was made in fiscal development and reforms, and government budgets were satisfactorily implemented. |
| （一）公共财政预算执行情况。 | 1. Implementation of Public Finance Budgets |
| 全国财政收入117209.75亿元，比2011年（下同）增长12.8%。加上从中央预算稳定调节基金调入2700亿元，使用的收入总量为119909.75亿元。全国财政支出125712.25亿元，增长15.1%。加上中央财政用超收收入补充中央预算稳定调节基金184.15亿元，以及地方政府债券还本支出2000亿元和地方财政结转下年支出13.35亿元，支出总量为127909.75亿元。全国财政收支总量相抵，差额8000亿元。 | National revenue totaled 11.720975 trillion yuan, an increase of 12.8% over 2011 (here and below). Adding the 270 billion yuan from the central budget stabilization fund, utilized revenue totaled 11.990975 trillion yuan. National expenditure amounted to 12.571225 trillion yuan, up 15.1%. Adding the 18.415 billion yuan of central government surplus revenue used to replenish the central budget stabilization fund, the 200 billion yuan used to repay the principal on local government bonds and the 1.335 billion yuan of local government expenditure carried forward to 2013, national expenditure totaled 12.790975 trillion yuan. Total national expenditure therefore exceeded total national revenue by 800 billion yuan. |
| 其中：中央财政收入56132.42亿元，完成预算的100.4%，增长9.4%。加上从中央预算稳定调节基金调入2700亿元，使用的收入总量为58832.42亿元。中央财政支出64148.27亿元，完成预算的100%，增长13.7%。其中：中央本级支出18764.8亿元，增长13.6%；中央对地方税收返还和转移支付45383.47亿元，增长13.7%。加上用超收收入补充中央预算稳定调节基金184.15亿元，支出总量为64332.42亿元。收支总量相抵，中央财政赤字5500亿元，与预算持平。2012年末中央财政国债余额77565.7亿元，控制在年度预算限额82708.35亿元以内。 | Breaking these figures down, central government revenue amounted to 5.613242 trillion yuan, 100.4% of the budgeted figure and an increase of 9.4%. Including the 270 billion yuan contributed by the central budget stabilization fund, total revenue used by the central government came to 5.883242 trillion yuan. Central government expenditure amounted to 6.414827 trillion yuan, 100% of the budgeted figure and an increase of 13.7%. This consists of 1.87648 trillion yuan of central government spending, up 13.6%, and 4.538347 trillion yuan in tax rebates and transfer payments to local governments, an increase of 13.7%. Adding the 18.415 billion yuan of central government surplus revenue used to replenish the central budget stabilization fund, central government expenditure totaled 6.433242 trillion yuan. Total expenditure of the central government exceeded total revenue, leaving a deficit of 550 billion yuan, the same as the budgeted figure. The outstanding balance on government bonds in the central budget was 7.75657 trillion yuan at the end of 2012, which was under the budgeted limit of 8.270835 trillion yuan for the year. |
| 地方本级收入61077.33亿元，增长16.2%。加上中央对地方税收返还和转移支付收入45383.47亿元，地方财政收入总量106460.8亿元。地方财政支出106947.45亿元，增长15.3%，加上地方政府债券还本支出2000亿元和结转下年支出13.35亿元，支出总量为108960.8亿元。收支总量相抵，差额2500亿元。 | The revenue of local governments came to 6.107733 trillion yuan, an increase of 16.2%. Adding the 4.538347 trillion yuan in tax rebates and transfer payments from the central government, local government revenue totaled 10.64608 trillion yuan. Local government expenditure amounted to 10.694745 trillion yuan, up 15.3%. Adding the 200 billion yuan used to repay the principal on local government bonds and the 1.335 billion yuan carried forward to 2013, local government expenditure totaled 10.89608 trillion yuan. Total expenditure by local governments exceeded total revenue by 250 billion yuan. |
| 2012年中央预算收支执行具体情况如下： | The following is a breakdown of main items in the central budget in 2012: |
| 1．主要收入项目执行情况。 | 1）Main revenue items |
| 国内增值税19678.47亿元，完成预算的97.2%,主要是工业增加值增幅和价格涨幅较低；国内消费税7872.14亿元，完成预算的102.2%；进口货物增值税、消费税14796.41亿元，完成预算的99.7%；关税2782.74亿元，完成预算的103.4%；企业所得税12082.18亿元，完成预算的108.7%，主要是汇算清缴2011年企业所得税收入超过预计；个人所得税3492.61亿元，完成预算的102.7%；出口货物退增值税、消费税10428.88亿元，完成预算的104.8%；非税收入2848.78亿元，完成预算的100.8%。 | Domestic VAT revenue was 1.967847 trillion yuan, 97.2% of the budgeted figure. This shortfall was mainly due to small increases in the value-added of industry and the CPI. Domestic excise tax revenue was 787.214 billion yuan, 102.2% of the budgeted figure; revenue from VAT and excise tax on imports amounted to 1.479641 trillion yuan, 99.7% of the budgeted figure; and revenue from customs duties came to 278.274 billion yuan, 103.4% of the budgeted figure. Corporate income tax revenue was 1.208218 trillion yuan, 108.7% of the budgeted figure. It exceeded the budgeted figure largely because actual corporate income tax revenue for 2011 exceeded estimates on which tax was collected that year, with the remainder paid in 2012. Individual income tax revenue was 349.261 billion yuan, 102.7% of the budgeted figure; VAT and excise tax rebates on exports came to 1.042888 trillion yuan, 104.8% of the budgeted figure; and non-tax receipts totaled 284.878 billion yuan, 100.8% of the budgeted figure. |
| 2012年中央财政收入比预算超收212.42亿元，按照有关规定，车辆购置税超收用于增加公路建设支出28.27亿元，其余184.15亿元超收收入全部用于补充中央预算稳定调节基金，留待以后年度经预算安排使用。 | Central government revenue exceeded the budgeted figure by 21.242 billion yuan in 2012. Of this, 2.827 billion yuan from surplus vehicle purchase tax revenue was used to increase spending on highway construction as required by relevant regulations, and the remaining 18.415 billion yuan was used to replenish the central budget stabilization fund for future budgetary purposes. |
| 2．主要支出项目执行情况。 | 2) Main expenditure items |
| 按照稳增长、调结构、促改革、惠民生的要求，预算执行中根据经济社会发展需要，在没有扩大中央财政支出（包括中央本级支出和对地方转移支付）预算规模的条件下，调整支出结构，重点增加了保障性安居工程、农业水利、节能环保等民生领域的投入。 | In line with the requirements of ensuring steady economic growth, adjusting the economic structure, promoting reform, and improving quality of life, and based on the need for economic and social development, we adjusted the structure of expenditures during budget implementation and focused on increasing investment in areas related to improving quality of life, such as government-subsidized housing, agriculture, water conservancy, energy conservation, and environmental protection, all of which was achieved without exceeding the budget for central government expenditure (including central government spending and transfer payments to local governments). |
| 教育支出3781.52亿元，完成预算的100%，增长15.7%。支持学前教育发展，缓解“入园难”问题。完善农村义务教育经费保障机制，加强农村中小学校舍维修改造，大幅提高对中西部地区的补助标准。对3000多万名农村义务教育学生实施营养改善计划。免除3445万名城市义务教育学生学杂费，帮助1260万名农民工随迁子女在城市接受义务教育。对中等职业学校的农村（含县镇）学生、城市涉农专业学生和家庭经济困难学生免收学费。健全对家庭经济困难学生的国家资助政策体系，约1596万名学生受益。推动实施“985工程”、“211工程”，改善高校基本办学条件，全面提高高等教育质量。 | Education spending reached 378.152 billion yuan, 100% of the budgeted figure and an increase of 15.7%. We provided funds to support the development of preschool education to ease the shortage of preschools. We refined the mechanism to ensure funding for rural compulsory education, helped to repair and upgrade more primary and secondary rural school buildings, and significantly raised subsidies to the central and western regions. We supported the implementation of a plan to improve the nutrition of over 30 million rural students in compulsory education. A total of 34.45 million urban compulsory education students were exempted from tuition and miscellaneous fees and compulsory education was provided to 12.6 million children of rural migrant workers living together in cities. Rural students, including those from counties and towns, and urban students who are studying agriculture-related majors or from poor families were exempted from secondary vocational school tuition fees. We improved the policy system for providing government financial aid to students from poor families, benefiting approximately 15.96 million students, and advanced Project 985 and Project 211, thereby improving college and university infrastructure and comprehensively raising the quality of higher education. |
| 汇总中央和地方公共财政预算、政府性基金预算用于教育的支出，2012年国家财政性教育经费支出达到21994亿元，占国内生产总值的比例达到了4%。 | Combining all budgetary expenditures on education from central and local public finances and government-managed funds, total government education spending reached 2.1994 trillion yuan in 2012, or 4% of GDP. |
| 科学技术支出2291.5亿元，完成预算的100.3%，增长12.7%。国家科技重大专项有效实施。增加对国家自然科学基金和“973计划”投入，国家重点实验室和基础科研机构的保障水平大幅提高。推动前沿技术研究、社会公益研究和重大共性关键技术研究，并取得明显进展。积极支持科技基础条件建设，推进科技资源开放、共享和高效利用。实施科技惠民计划，促进科技成果转化应用。 | Spending on science and technology came to 229.15 billion yuan, 100.3% of the budgeted figure and a 12.7% increase. Major state science and technology programs were effectively implemented, and we increased investment in the State Natural Sciences Fund and Program 973, thereby securing substantially more funding for key state laboratories and basic research institutes. Significant progress was made in promoting research on cutting-edge technologies and major generic key technologies, as well as research for public benefit. We vigorously supported construction of scientific and technological infrastructure, and promoted open sharing and highly efficient use of scientific and technological resources. We also funded the implementation of scientific and technological projects that benefit the people and encouraged the application of scientific and technological advances. |
| 文化体育与传媒支出494.68亿元，完成预算的100.2%，增长18.9%。支持1804家博物馆、纪念馆和4万多家美术馆、图书馆等公益性文化设施免费开放，积极推进文化信息资源共享、农家书屋等重点文化惠民工程。加大对国家重点文物、大遗址、红色文化资源和非物质文化遗产保护力度。提升重点媒体国际传播能力，促进中华文化“走出去”。推动文化产业快速发展。 | Expenditure on culture, sports, and media totaled 49.468 billion yuan, 100.2% of the budgeted figure and an increase of 18.9%. Funds were used to grant free admission to public cultural facilities, including 1,804 museums and memorial halls and over 40,000 galleries and libraries, and to make progress in the national cultural information resource sharing project, the rural library project, and other key cultural projects that benefit the people. Funding was provided to intensify protection of key national cultural artifacts, major cultural and historical sites, cultural resources that relate to the early history of the CPC, and intangible cultural heritage. The international broadcasting capabilities of key media were improved, and we supported efforts to take Chinese culture to a global audience and promoted the rapid development of the culture industry. |
| 医疗卫生支出2048.2亿元，完成预算的100.6%，增长17.2%。提高新型农村合作医疗和城镇居民基本医疗保险的财政补助标准，由每人每年200元增加到240元，医疗费用报销水平进一步提高。建立对基层医疗卫生机构实施基本药物制度的长效补偿机制，在村卫生室全面实施基本药物制度。支持17个城市和311个县（市）开展了公立医院改革试点。继续实施基本公共卫生服务项目和重大公共卫生服务项目，加大城乡医疗救助力度，群众的受益面和受益程度不断提升。 | Spending on medical and health care amounted to 204.82 billion yuan, 100.6% of the budgeted figure and a 17.2% increase. We raised subsidies to the new rural cooperative medical care system and basic medical insurance for non-working urban residents from 200 yuan to 240 yuan per person per year and further raised the proportion of medical expenses that are reimbursable. We put in place a permanent mechanism for compensating community-level medical and health care institutions that implement the basic drug system, and introduced it in all village clinics. We supported trial reforms of public hospitals in 17 cities and 311 counties or county-level cities. We continued to implement basic and major public health service projects and increased medical assistance, thereby enabling more people to benefit to a greater extent. |
| 社会保障和就业支出5753.73亿元，完成预算的100.1%，增长22%。实现新型农村和城镇居民社会养老保险制度的全覆盖。连续第8年提高企业退休人员基本养老金，月人均水平达到1721元。对中央财政补助地区分别按月人均15元和12元增加城乡低保补助资金。提高部分优抚对象等人员抚恤和生活补助标准。完善孤儿、残疾人、流浪乞讨人员等社会救助体系，加大对因灾困难群众的生活救助。健全促进就业的政策措施，支持城镇居民就业创业。 | Spending on social security and employment amounted to 575.373 billion yuan, 100.1% of the budgeted figure and an increase of 22%. We achieved full coverage of the new old-age pension system for the rural population and the old-age pension system for non-working urban residents. We raised basic pensions for enterprise retirees for the eighth consecutive year, with average monthly benefits reaching 1,721 yuan per person. We increased subsistence allowances for urban and rural residents living in areas that receive central government subsidies by an average of 15 yuan and 12 yuan respectively per person per month. We raised subsidies and living allowances for some entitled groups; improved the social assistance system targeted at orphans, people with disabilities, the homeless, and beggars; and increased efforts to help people affected by natural disasters to restore their lives. We improved policies and measures aimed at boosting employment and supported urban residents in finding jobs or starting their own businesses. |
| 住房保障支出2601.6亿元，完成预算的122.9%，增长44.6%。超过预算较多主要是预算执行中增加了对城镇保障性安居工程和配套基础设施建设以及农村危房改造的补助。其中，保障性安居工程支出2253.89亿元，全年支持城镇保障性安居工程住房基本建成601万套、新开工建设781万套（户）；农村危房改造范围由中西部地区扩大到全国农村地区并提高中央财政补助标准，支持改造农村危房560万户。 | The appropriation for guaranteeing adequate housing was 260.16 billion yuan, up 44.6% and 122.9% of the budgeted figure. The main reason for going over the budgeted figure was an increase in subsidies for building government-subsidized housing and supporting infrastructure in urban areas as well as renovating dilapidated rural houses in the course of implementing the budget. Of the total appropriation, 225.389 billion yuan was spent on government-subsidized housing projects, including basically finishing the construction of 6.01 million units of urban housing and starting construction on another 7.81 million during the year. The project to renovate dilapidated rural houses was expanded from the central and western regions to rural areas throughout the country and central government subsidies were raised, which resulted in the renovation of 5.6 million homes in 2012. |
| 农林水事务支出5995.98亿元，完成预算的109.2%，增长25.3%。超过预算较多主要是预算执行中增加了农业生产救灾、特大防汛抗旱、重大水利工程和农田水利设施建设、小型病险水库和中小河流治理等方面的投入。加强农业农村基础设施建设，推进1250个小型农田水利重点县建设，启动实施“节水增粮行动”，基本完成7000座小型病险水库除险加固和2209条中小河流2.75万公里河段治理，支持958个县开展山洪灾害防治。增加对种粮农民的补贴，拓宽政策覆盖范围。扩大农业保险保费补贴区域和品种，带动农业保险为1.83亿户次农户提供风险保障9006亿元。支持现代种业发展，推广应用旱作农业技术和耕地保护技术。改造中低产田、建设高标准农田3003万亩，新建续建中型灌区节水配套改造项目235个，新增和改善灌溉面积2607万亩。草原生态保护补助奖励政策覆盖全部国家确定的牧区半牧区县。加大财政综合扶贫投入，提高农村贫困地区和贫困人口自我发展能力。村级公益事业建设一事一议财政奖补项目完成37.42万个。 | Expenditure on agriculture, forestry, and water conservancy came to 599.598 billion yuan, 109.2% of the budgeted figure and a 25.3% gain. The main reason for exceeding the budget was an additional investment during implementation in efforts to provide relief from disasters that affect agricultural production, prevent and control serious floods and droughts, build major water conservancy projects as well as irrigation and water conservancy facilities, reinforce small dilapidated reservoirs, and clean up and improve the flood defenses of small and medium-sized rivers. We provided funding to step up agricultural and rural infrastructure development, move forward with the project to construct small irrigation and water conservancy facilities in 1,250 key counties, launch a campaign to save water and increase grain output, basically complete the work of reinforcing 7,000 small dilapidated reservoirs and cleaning up and improving the flood defenses of 27,500 kilometers of 2,209 small and medium-sized rivers, and support 958 counties in preventing and controlling mountain torrents. We increased subsidies for grain producers and extended the coverage of such policies. We expanded the areas and crop varieties eligible for agricultural insurance subsidies, thereby providing 900.6 billion yuan worth of risk protection to 183 million farming households. We supported the development of a modern seed industry and promoted the application of drought-resistant farming and arable land protection techniques. Last year, 2.002 million hectares of low- and medium-yield cropland was upgraded to high-yield standards, construction started or continued on 235 projects to upgrade water-saving equipment in medium-sized irrigated areas, 1.738 million hectares of irrigated land were created or improved, and the policy of subsidizing and rewarding grassland ecological conservation was expanded to cover all herding and semi-herding counties designated by the state. We increased investment in comprehensive poverty relief efforts to improve self-development capabilities of rural poverty-stricken areas and the poor population, and construction on 374,200 village-level public works projects was completed with government awards and subsidies, the launching of which were determined by villagers themselves. |
| 节能环保支出1998.43亿元，完成预算的113%，增长23.1%。超过预算较多主要是预算执行中增加了节能产品惠民工程、建筑节能、城镇污水处理设施配套管网建设等方面的投入。加快重点节能工程建设，完成北方采暖区居住建筑节能改造面积2亿平方米。出台实施平板电视、空调、电冰箱、洗衣机、热水器等高效节能产品推广政策，全年累计销售3274万台。支持企业调整产业结构，淘汰1917万吨焦炭、5969万吨水泥、545万千瓦小火电等落后产能。建设城镇污水处理设施配套管网1.5万公里，支持1.2万个村庄开展农村环境连片整治，加强“三河三湖”等重点流域生态环境保护。实施天然林保护等林业重点工程，巩固退耕还林、退牧还草成果。促进新能源、可再生能源发展，发展循环经济。 | Spending on energy conservation and environmental protection came to 199.843 billion yuan, 113% of the budgeted figure and an increase of 23.1%. Spending significantly exceeded the budgeted figure due to extra investment during budget implementation in the project to promote the use of energy-efficient products that benefit the people, as well as in improving the energy efficiency of buildings and laying sewers to complement urban sewage treatment facilities. Funds were spent on accelerating the construction of key energy conservation projects and improving the energy efficiency of 200 million square meters of residential buildings with central heating in northern China. A policy was introduced to promote sales of flat-screen televisions, air conditioners, refrigerators, washing machines, water heaters, and other highly-efficient, energy-saving products, which resulted in sales of such products totaling 32.74 million units for the year. We made funds available to support enterprises in adjusting their industrial structures, decommission outdated production facilities with a total capacity of 19.17 million tons in the coke industry and 59.69 million tons in the cement industry, and close down 5.45 million kilowatts of small thermal power stations. A total of 15,000 kilometers of sewers were built to complement urban sewage treatment systems; the living environment of 12,000 contiguous villages was improved; and ecological protection was strengthened in the key watersheds of the Huai, Hai, and Liao rivers and Tai, Chao, and Dianchi lakes. Key forestry projects were carried out, including one to protect virgin forests, and past achievements in returning cultivated land to forests and grazing land to grasslands were consolidated. Finally, funds were provided to promote the development of new energy and renewable energy as well as to develop a circular economy. |
| 交通运输支出3969.22亿元，完成预算的111.3%，增长20.3%。超过预算较多主要是预算执行中增加了铁路建设投资。提高交通综合运输能力，改扩建国家和省级公路，改善内河航道，新建改建农村公路19.4万公里。对城市公交、农村客运等公益性行业给予油价补贴。对取消政府还贷二级公路收费的地方给予补助。 | Expenditure on transportation totaled 396.922 billion yuan, 111.3% of the budgeted figure and an increase of 20.3%. The budgeted figure was exceeded largely due to an increase in investment in railway construction during the implementation of the budget. Comprehensive transportation capabilities were improved, national and provincial highways upgraded or expanded, inland waterways improved, and 194,000 kilometers of rural roads built or upgraded. We provided fuel subsidies for public transportation and other public service industries. We also granted subsidies to local governments for phasing out tolls on government-financed Grade II highways. |
| 国防支出6506.03亿元，完成预算的100%，增长11.5%。改善部队生活和训练条件，支持军队提高信息化建设水平，加强高新技术武器装备，增强现代化军事能力。 | National defense spending was 650.603 billion yuan, 100% of the budgeted figure and an 11.5% increase. Funds were used to improve living and training conditions for our troops, support the military in promoting IT application, strengthen development of new- and high-technology weapons and equipment, and enhance the country's modern military capabilities. |
| 公共安全支出1880亿元，完成预算的102.9%，增长10.9%。完善政法经费保障机制，提高基层政法部门的服务能力，重点支持中西部地区化解政法机关基础设施建设债务。 | Spending on public security reached 188 billion yuan, 102.9% of the budgeted figure and an increase of 10.9%. We improved the mechanism for ensuring funding for primary-level procuratorial, judicial, and public security departments to enhance their service capabilities and gave priority to supporting procuratorial, judicial, and public security departments in the central and western regions in clearing their debts arising from infrastructure building. |
| 3．中央对地方税收返还和转移支付执行情况。 | 3) Central government tax rebates and transfer payments to local governments |
| 中央对地方税收返还和转移支付45383.47亿元，完成预算的100.6%，增长13.7%。其中：一般性转移支付21471.18亿元，专项转移支付18791.52亿元。一般性转移支付占全部转移支付的53.3%，比2011年提高0.8个百分点。 | Central government tax rebates and transfer payments to local governments totaled 4.538347 trillion yuan, 100.6% of the budgeted figure and an increase of 13.7%. This figure includes 2.147118 trillion yuan in general transfer payments and 1.879152 trillion yuan in special transfer payments. General transfer payments accounted for 53.3% of total transfer payments, an increase of 0.8 percentage points over 2011. |
| （二）政府性基金预算执行情况。 | 2. Implementation of Budgets for Government-managed Funds |
| 2012年全国政府性基金收入37517.01亿元，全国政府性基金支出36069.04亿元。其中： | In 2012, revenue of government-managed funds nationwide came to 3.751701 trillion yuan, while expenditure amounted to 3.606904 trillion yuan. Below is a breakdown of these figures. |
| 中央政府性基金收入3313.44亿元，完成预算的110.8%，增长5.8%。超过预算主要是为支持可再生能源发展，依法新设立可再生能源电价附加收入项目。加上2011年结转收入822.21亿元，2012年中央政府性基金收入总量为4135.65亿元。中央政府性基金支出3354.63亿元，完成预算的88.1%，增长8.1%。其中：中央本级支出2175.17亿元，对地方转移支付1179.46亿元。中央政府性基金结转下年支出781.02亿元。中央政府性基金支出比预算减少，主要是有些项目前期工作准备不够充分，当年未能实施；有些项目按“以收定支”原则相应减少支出。 | Receipts of central government-managed funds totaled 331.344 billion yuan, 110.8% of the budgeted figure and an increase of 5.8%. Receipts exceeded the budgeted figure mainly because funds from the surcharge on electricity generated from renewable energy sources were included in last year's budget for the first time in accordance with the law, so as to support the development of these energy sources. Adding the 82.221 billion yuan carried forward from 2011, revenue of central government-managed funds totaled 413.565 billion yuan in 2012. Expenditure of central government-managed funds totaled 335.463 billion yuan, 88.1% of the budgeted figure and an increase of 8.1%. This total consists of 217.517 billion yuan of central government spending and 117.946 billion yuan in transfer payments to local governments. A total of 78.102 billion yuan from central government-managed funds was carried forward to 2013. The expenditure of central government-managed funds was less than the budgeted figure mainly because some projects were not implemented in 2012 due to insufficient preparatory work, while others were granted less funding in accordance with the principle of determining spending based on revenue. |
| 地方政府性基金本级收入34203.57亿元，下降10.5%，主要是国有土地使用权出让收入减少。加上中央政府性基金对地方转移支付1179.46亿元，地方政府性基金收入为35383.03亿元。地方政府性基金支出33893.87亿元，下降10.3%，其中国有土地使用权出让收入安排的支出28418.19亿元。地方政府性基金收大于支的部分结转下年使用。 | Revenue of funds managed by local governments reached 3.420357 trillion yuan, a decrease of 10.5% mainly due to fewer receipts from the sale of state-owned land use rights. Adding the 117.946 billion yuan in transfer payments from central government-managed funds, the total revenue of local government-managed funds came to 3.538303 trillion yuan. Expenditure of local government-managed funds totaled 3.389387 trillion yuan, down 10.3%. This total includes 2.841819 trillion yuan of spending from the proceeds of selling state-owned land use rights. Surplus revenue from local government-managed funds was carried forward to 2013. |
| （三）国有资本经营预算执行情况。 | 3. Implementation of Budgets for State Capital Operations |
| 2012年全国国有资本经营收入1572.84亿元，全国国有资本经营支出1479.66亿元。其中： | In 2012, revenue from state capital operations nationwide reached 157.284 billion yuan, and total expenditure reached 147.966 billion yuan. The following is a breakdown of these figures. |
| 中央国有资本经营收入970.83亿元，完成预算的115%，增长26.9%，超过预算主要是提高烟草行业国有资本经营收益收取比例5个百分点，以及2011年部分行业企业经济效益较好（国有资本经营收入按上年国有企业利润的一定比例收取）。加上2011年结转收入31.07亿元，收入总量为1001.9亿元。中央国有资本经营支出929.79亿元，完成预算的106.3%，增长20.8%。其中，调入公共财政预算用于社会保障等民生支出50亿元，增长25%。中央国有资本经营预算超收收入安排用于对五大发电集团补充资本金，有关情况国务院已向全国人大常委会报告。 | Revenue from state capital operations of the central government totaled 97.083 billion yuan, 115% of the budgeted figure and an increase of 26.9%. Revenue exceeded the budgeted figure mainly because the proportion of profits from state capital operations of tobacco enterprises collected by the central government was raised five percentage points and the economic returns of enterprises in some industries exceeded expectations in 2011 (revenue from state capital operations of state-owned enterprises is collected as a certain proportion of their profits for the previous year). Adding the 3.107 billion yuan carried forward from 2011, revenue totaled 100.19 billion yuan. Expenditure on the central government's state capital operations came to 92.979 billion yuan, 106.3% of the budgeted figure and an increase of 20.8%. This figure includes 5 billion yuan, up 25%, spent on social security and other areas related to improving quality of life as planned in last year's public finance budgets. Surplus revenue from the central government's state capital operations was used to shore up the capital bases of the five largest power corporations (China Huaneng Group, China Datang Corporation, China Huadian Corporation, China Guodian Corporation, and China Power Investment Corporation), details of which the State Council reported to the Standing Committee of the Eleventh NPC. |
| 地方国有资本经营收入602.01亿元，地方国有资本经营支出549.87亿元。 | Revenue from local governments' state capital operations totaled 60.201 billion yuan, and total expenditure amounted to 54.987 billion yuan. |
| （四）落实全国人大预算决议有关情况。 | 4. Implementation of the NPC Budget Resolution |
| 按照第十一届全国人民代表大会第五次会议有关决议，以及全国人大财政经济委员会的审查意见，努力做好并不断改进财政工作。一是扎实实施积极的财政政策。加大结构性减税力度，营改增试点由上海扩大到北京等9个省（直辖市）和3个计划单列市，有力地促进了服务业发展和产业结构优化，减轻了企业负担。提高增值税、营业税起征点，对小型微利企业减半征收企业所得税并扩大政策覆盖范围。增加财政补助规模，提高低收入群体的收入，扩大居民消费。优化财政支出结构，加大民生投入，推动教育、卫生、社保等社会事业发展。发挥财税政策的作用，推动经济结构调整和区域协调发展。二是增强基层政府履行职能的财力保障。完善县级基本财力保障机制，扩大保障范围、提高保障水平，中央财政奖补资金达到1075亿元，比2011年增加300亿元，省级政府也认真落实保障责任，基本消除了县级基本财力保障缺口，实现了基层政府“保工资、保运转、保民生”的既定政策目标。三是加强地方政府性债务管理。进一步完善制度，规范管理。认真落实偿债责任，2012年到期的地方政府债券按期偿还。清理化解基层政府性债务取得明显进展。四是深入推进预决算公开。按规定向社会公开了中央有关部门的预决算，在公开“三公经费”2011年财政拨款决算数和2012年预算数的同时，还公开了相关实物量信息，公开的内容更加细化、时间相对集中、格式基本规范。五是强化预算绩效管理。积极推动将绩效观念和绩效要求贯穿于预算管理的全过程和各环节，制定出台了预算绩效管理工作规划，扎实开展预算绩效管理工作试点。同时，狠抓预算支出执行管理，加快预算支出进度；强化财政监督，严肃财经纪律，较好保障了中央重大决策部署的落实。六是做好建议提案办理工作。2012年共承办建议提案3803件。同时加强了与代表委员沟通交流，进一步加大将建议提案转化为政策措施和实际行动的工作力度。 |
In accordance with the relevant resolution of the Fifth Session of the Eleventh NPC, as well as the guidelines of the NPC Financial and Economic Affairs Commission, we strived to do better in public finance work. First, we faithfully followed a proactive fiscal policy. We increased structural tax reductions and extended the pilot project to replace business tax with VAT from Shanghai to nine provinces and municipalities directly under the central government, including Beijing, and three cities specially designated in the state plan, thereby effectively promoting the development of the service sector and the optimization of the industrial structure and reducing the burden on enterprises. We raised VAT and business tax thresholds, and halved the corporate income tax on small businesses with low profits and expanded the scope of the policy to cover more businesses. Efforts were made to increase government subsidies, raise the income of low-income groups, and boost consumer spending. We improved the structure of government spending to direct more funding toward maintaining and improving quality of life and promote the development of education, health, social security, and other social programs. We better leveraged the role of fiscal and tax policies and worked to adjust the economic structure and balance regional development. Second, we better ensured funding for county-level governments to perform their functions. We improved the mechanism for ensuring basic funding for governments at the county level, expanded its coverage, and increased the amount of funds guaranteed. The central government allocated a total of 107.5 billion yuan in awards and subsidies for this purpose, 30 billion yuan more than 2011, and provincial-level governments also carried out their responsibility in this regard, which basically made up the shortfall in funds for county-level governments and achieved the policy aim of ensuring these governments have sufficient funding to pay salaries, carry out normal operations, and safeguard the wellbeing of their residents. Third, we strengthened management of local government debts. We further improved the system for managing local government debts, put them under standardized supervision, clarified who is responsible for repaying them, and saw to it that all local government bonds due in 2012 were redeemed on time. We also made notable progress in clearing debts of county-level governments. Fourth, we pushed ahead with the work on releasing government budgets and final accounts. Relevant central government departments released their budgets and final accounts in accordance with relevant regulations. In addition to appropriations for spending on official overseas travel, official vehicles, and official hospitality disclosed in their 2011 final accounts and 2012 budgets, specific details regarding such expenditures were also made public. The information these departments provided was more meticulous, covered similar time periods, and was presented in a standardized form. Fifth, we improved performance-based budget management. We worked hard to stress the importance of achieving results in the full course and every link of our budget management, formulated and promulgated a work plan for performance-based budget management, and made steady progress in carrying out pilot projects in this area. We also redoubled efforts to manage the implementation of budgetary expenditure, and implemented budgets more quickly. We tightened oversight of public finances, observed strict financial and economic discipline, and ensured smooth implementation of major policy decisions and plans of the central leadership. Sixth, we dealt with suggestions and proposals. We handled a total of 3,803 suggestions and proposals in 2012. We also improved communication with NPC deputies and CPPCC National Committee members and increased efforts to translate their suggestions and proposals into policies and measures as well as concrete action. |
| 2012年是本届政府任期的最后一年。回顾过去的5年，我们认真贯彻落实党中央、国务院的决策部署，着力优化财政支出结构，推进财税体制改革，加强财政科学管理，积极发挥财政职能作用，既促进了经济社会持续健康发展，财政发展改革也呈现新的面貌。 | The year 2012 was the last year of the term of this government. During the past five years, we fully implemented the policy decisions and plans of the CPC Central Committee and the State Council, strived to improve the structure of government spending, advanced reform of the fiscal and tax systems, strengthened scientific management of public finances, and made good use of its functions and role, thereby spurring steady, sound economic and social development and also giving the development and reform of public finance a new appearance. |
| 财政宏观调控作用有效发挥。国际金融危机爆发以来，财政部门全面贯彻落实积极的财政政策，综合运用多种调控工具，实施了一系列针对性强的政策措施。在政策运用上，坚持统筹兼顾，注重综合平衡，既扩大国内需求特别是刺激消费需求，努力扩大出口，又增加有效供给，提高农业综合生产能力，支持企业发展生产；既着力加强短期的调控，又着眼增强发展后劲，促进了经济平稳较快发展和民生持续改善。加强财政科学管理，合理把握政策实施力度和节奏，赤字率和债务负担率控制在安全水平，强化地方政府性债务管理，有效管控风险，保持了财政稳健运行和可持续性。2008－2012年，全国公共财政收入累计约43.4万亿元，比前个5年增加26.42万亿元，年均增长18%；全国公共财政支出累计约46.37万亿元，比前个5年增加28.65万亿元，年均增长20.4%。 | Public finance played an effective role in macro-control. In response to the global financial crisis, finance departments comprehensively implemented a proactive fiscal policy, employed a full range of macro-control tools, and adopted a variety of well-targeted policies and measures. When formulating policies, we took a holistic and balanced approach in order to not only bolster domestic demand, particularly consumer demand, and strive to expand exports, but to increase effective supply by raising overall agricultural production capacity and supporting enterprises in developing production. We focused on imposing strong short-term macro-control but also paid attention to enhancing the sustainability of the country's development, thereby promoting steady and rapid economic development and continued improvement in people's lives. We managed public finances more scientifically, implemented policies with the proper force and pace, and kept China's deficit-to-GDP and debt-to-GDP ratios at safe levels. We strengthened supervision of local government debts, effectively managed and controlled risks, and maintained the sound operation and sustainability of public finance. From 2008 to 2012, government revenue increased at an average annual rate of 18% and totaled approximately 43.4 trillion yuan for the five-year period, 26.42 trillion yuan more than the total for the preceding five years, and government expenditure increased at an average annual rate of 20.4% and totaled approximately 46.37 trillion yuan for the five-year period, 28.65 trillion yuan more than the previous five-year period. |
| 保障和改善民生成效显著。国家财政性教育经费支出占国内生产总值比例从2007年的3.12%提高到2012年的4%，有力地促进了教育改革发展，家庭经济困难学生就学问题在制度上基本得到解决。全国财政医疗卫生支出5年累计2.52万亿元，年均增长29.3%，医药卫生体制改革取得重大进展，全民医保基本实现。加强保障性安居工程建设，全国城镇保障性住房和棚户区改造住房5年基本建成1800多万套，覆盖面提高到12.5%；农村危房改造竣工900万户。城乡居民社会养老保险制度实现全覆盖，1.3亿60岁以上老人按月领取养老金。支持就业和创业力度不断加大，新型社会救助体系基本形成，社会救助和保障标准与物价上涨挂钩的联动机制初步形成。稳步推进公益性文化设施免费开放，公共文化服务体系建设明显加快，文化体制改革全面推进，文化事业产业健康发展。胜利完成了汶川地震、舟曲山洪泥石流灾后恢复重建任务，支持玉树地震灾后恢复重建，积极支持抗击重大自然灾害，保障了受灾群众基本生活。中央公共财政用于民生的支出5年累计16.89万亿元，年均增长21.1%，占中央公共财政支出的比重稳定在2/3以上。 | Remarkable progress was achieved in maintaining and improving quality of life. Government spending on education increased to 4% of GDP in 2012 from 3.12% in 2007, which has greatly promoted education reform and development and led to the formation of an institutional basis for providing schooling to students from poor families. Government spending on medical and health care nationwide grew at an average annual rate of 29.3% and totaled 2.52 trillion yuan over the past five years. Significant progress was made in reforming the pharmaceutical and health care systems, and a medical insurance system that covers the whole population is emerging. Construction of government-subsidized housing picked up speed, with more than 18 million units of government-subsidized urban housing built and housing in run-down urban areas renovated nationwide over the past five years, making government-subsidized housing accessible to 12.5% of the country's urban households in 2012. The dilapidated houses of 9 million rural households were also renovated. We extended the old-age insurance system to all non-working urban residents and the rural population, with 130 million people aged 60 and over drawing a monthly pension. Greater support was lent to employment and business start-ups, a new social aid system was basically put in place, and the mechanism to increase social aid and social security benefits when consumer prices rise began to take shape. Steady progress was achieved in making public cultural facilities open to the public free of charge, development of the public cultural service system was accelerated, reform of the cultural administrative system proceeded across the board, and cultural programs and industries enjoyed sound development. The government successfully completed recovery and reconstruction work following the massive Wenchuan earthquake and major mudslide in Zhugqu; gave strong support to post-disaster recovery and rebuilding work following the Yushu earthquake; assisted in the fight against other major natural disasters; and ensured basic living conditions for the victims of disasters. Central government spending on maintaining and improving quality of life grew at an average annual rate of 21.1% and totaled 16.89 trillion yuan for the five-year period, which accounted for over two-thirds of total central government spending. |
| 推动经济结构调整和区域协调发展。大力支持科技创新，优化财政科技支出结构，重点支持基础研究、前沿和共性技术研究等，加快实施国家科技重大专项。加大强农惠农富农财税政策力度，中央财政用于“三农”的支出5年累计4.47万亿元，年均增长23.5%，比前个5年增加2.92万亿元，增强了城乡发展的协调性。积极支持实施十大重点产业调整振兴规划，推动战略性新兴产业加快发展，建立健全扶持服务业发展的财税政策体系，出台实施并不断完善促进中小企业特别是小型微型企业健康发展的财税政策。扎实推进节能减排和生态环境保护，全国财政节能环保支出5年累计1.14万亿元，年均增长24.1%。建立健全草原生态保护补助奖励机制。不断加大转移支付力度，中央对地方转移支付由2007年的1.4万亿元增加到2012年的4.03万亿元，年均增长27.1%，资金重点用于中西部地区、民族地区、革命老区、贫困地区、粮食主产区和重点生态功能区。通过中央财政转移支付实施再分配，中西部地区人均公共财政支出水平大幅提高，有力促进了地区间基本公共服务均等化。东部地区积极支持了中西部地区发展。 | Impetus was given to adjusting the economic structure and balancing regional development. We strongly supported scientific and technological innovation; optimized the structure of government spending on science and technology, with the focus on supporting basic research and research on cutting-edge and generic technologies; and encouraged faster implementation of major national science and technology projects. We increased fiscal and tax policy support to strengthen agriculture, benefit farmers, and enrich rural areas. Over the past five years, central government spending on agriculture, rural areas, and farmers increased at an average annual rate of 23.5% to reach a total of 4.47 trillion yuan for the period, 2.92 trillion yuan more than the previous five-year period, which helped to balance urban and rural development. We supported the implementation of the plan for adjusting and reinvigorating ten key industries, helped accelerate the development of strategic emerging industries, established a sound fiscal and tax policy system to support the service sector, and introduced and improved fiscal and tax policies to promote sound development of small and medium-sized enterprises, especially small and micro-businesses. Solid progress was made in conserving energy, reducing emissions, and protecting the ecological environment, with government spending in this area totaling 1.14 trillion yuan nationwide over the past five years, an average annual increase of 24.1%. Sound mechanisms for subsidizing and rewarding grassland ecological conservation were also put in place. Transfer payments were constantly increased, with payments from the central to local governments growing at an average annual rate of 27.1% from 1.4 trillion yuan in 2007 to 4.03 trillion yuan in 2012. These funds mainly went to the central and western regions, ethnic minority areas, old revolutionary base areas, poor areas, main grain-producing areas, and key ecological zones. Following the redistribution of government funds through central government transfer payments, per capita government expenditure rose significantly in the central and western regions. This redistribution has strongly promoted the equalization of basic public services between regions, with the eastern region giving strong support to the development of the two regions. |
| 财税改革深入推进。构建有利于科学发展的财税体制机制取得重要进展。优化转移支付结构，一般性转移支付占转移支付总量的比重由2007年的50.8%提高到2012年的53.3%。县级基本财力保障机制全面建立，省直管县和乡财县管财政管理方式改革深入推进。政府预算体系更加完整，全面取消了预算外资金，将所有政府性收支纳入预算管理。改进超收收入使用办法，建立完善了预算稳定调节基金制度。部门预算制度改革全面推开，国库集中收付制度改革覆盖到县以上各级预算单位及有条件的乡级预算单位。增值税先转型后扩围的改革取得明显成效，消费税制度逐步完善，成品油税费改革顺利实施，房产税、资源税改革稳步推进，内外资企业税收制度实现统一，不断完善个人所得税制度，进一步规范了国家与企业和个人之间的收入分配关系。 | Fiscal and tax reforms continued to deepen. We made substantial progress in establishing fiscal and tax systems and mechanisms conducive to developing scientifically. We improved the transfer payment structure to raise the share of general transfer payments from 50.8% of total transfer payments in 2007 to 53.3% in 2012. We established a mechanism to ensure basic funding for all county-level governments and deepened the reform to place county finances directly under the management of provincial-level governments and township finances under the management of county governments. The government budget system improved as we eliminated all off-budget funds and placed all government revenue and expenditure under budgetary management. We improved the way surplus revenue is used, and established a sound budget stabilization fund system. We fully implemented the reform to establish a departmental budget system, and extended the coverage of the centralized treasury collection and payment system to all levels of departments at and above the county level that prepare their own budgets and to those with the right conditions at the township level. We made significant headway in VAT reform and in expanding the scope of the VAT system, improved the excise tax system over time, smoothly reformed taxes and fees related to refined oil products, made steady progress in reforming property and resource taxes, unified the tax systems for domestic and overseas enterprises, constantly improved the personal income tax system, and further standardized income distribution between the government on the one hand and enterprises and individuals on the other. |
| 财政管理不断加强。管理基础工作和基层建设进一步强化，财政科学化精细化管理全面推进。新的企业所得税法、车船税法颁布实施，预算法修订工作取得进展。地方预算编制的完整性明显增强，预算执行的及时性、均衡性、有效性和安全性显著提高。预算绩效管理有序推进。财政预决算公开实现常态化、机制化，“三公经费”公开取得重要进展。全面核实地方政府性债务，摸清了债务底数，出台了一系列加强地方政府融资平台公司债务管理的政策措施，积极防范财政金融风险。有序开展了经国务院核准的地方政府债券发行工作。积极化解地方政府存量债务，减轻了债务负担。覆盖所有政府性资金和财政运行全过程的监督机制逐步健全。 | Fiscal management steadily improved. Basic work on fiscal management and its development at the primary level of government intensified, and overall progress was achieved in making fiscal management more scientific and meticulous. The new Law on Corporate Income Tax and Law on Vehicle and Vessel Tax came into force, and progress was achieved in revising the Budget Law. Local government budgets were made significantly more complete and their implementation more timely, balanced, effective, and secure. Work on introducing performance-based budget management moved forward in an orderly manner, and government budgets and final accounts were released on a regular basis and according to institutional procedures. Important headway was made in requiring government departments to release information regarding their spending on official overseas trips, official vehicles, and official hospitality. We verified all the debts of local governments and obtained a clear picture of their debt position, introduced policies and measures to strengthen debt management by local government financing companies, and stayed vigilant against financial risks in public finance. We carried out the work of issuing bonds for local governments with the approval of the State Council in an orderly manner, worked to clear the outstanding debts of local governments to reduce their burden, and gradually improved oversight mechanisms that cover all government-managed funds and all stages of fiscal operations. |
| 5年来财政工作取得的成绩，是党中央、国务院科学决策、正确领导的结果，是全国人大、政协及代表委员们加强监督、有力指导的结果，是各地区、各部门以及全国各族人民艰苦奋斗、共同努力的结果。同时，我们也清醒地认识到财政工作中存在的问题和不足：财税立法进度有待加快，税收立法级次偏低；财税政策在促进经济发展方式转变和调节收入分配等方面的职能作用需进一步发挥；财政体制改革需进一步加快，政府间事权和支出责任划分仍不够清晰，转移支付制度还不够完善，专项转移支付项目过多；税制结构不尽合理，地方税体系建设相对滞后；一些地方非税收入规模偏大，影响财政收入的稳定性；一些地方和单位财政资金使用效益不高，存在铺张浪费现象，预算绩效管理需加快推进；部分地区偿债压力较大，潜在的风险不容忽视等。我们要高度重视这些问题，并采取有效措施，努力加以解决。 | The achievements made in fiscal work over the past five years were the result of the scientific policymaking and correct leadership of the Party Central Committee and the State Council, increased oversight and effective guidance of the NPC and its deputies and the CPPCC National Committee and its members, and concerted, strenuous efforts of all regions and departments and the people of all of China's ethnic groups. At the same time, we are soberly aware of the following problems and shortcomings in our fiscal work: Progress in fiscal and taxation legislation needs to be accelerated, as tax legislation is still in its infancy. Fiscal and tax policies need to play a bigger role in promoting change in the growth model and regulating income distribution. Reform of the fiscal system needs to be accelerated in order to clearly define powers and corresponding spending responsibilities among different levels of government. The system of transfer payments requires improvement, as there are currently too many items funded by special transfer payments. The structure of the tax system is not sufficiently balanced, and the development of local tax systems has fallen behind schedule. The excessive non-tax revenues collected by some local governments are having an adverse effect on the stability of government receipts. Government funds are not used efficiently in some localities and organizations that are prone to extravagance and waste, which requires performance-based budget management to be introduced more quickly. Some localities are under immense pressure to repay their debts, and the potential risks involved must not be overlooked. We must take these problems seriously and adopt effective measures to solve them. |
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