2013年中央和地方预算报告（全文）
Full text: Report on China's Central, Local Budgets (2013)
0 
调整字号大小: 
| 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 |
| （一）抓好政策落实，厉行勤俭节约。 | 1. Implementing Policies and Finding Savings |
| 落实好积极财政政策的各项措施，促进经济稳定增长，推动经济结构调整和经济发展方式转变。密切跟踪分析政策实施效果，并根据经济运行态势，增强政策的针对性、灵活性和前瞻性。实施好各项税费减免政策，减轻企业和居民负担。突出重点、控制一般，把财政资金用在刀刃上，保障好农业、教育、医疗卫生、社会保障、就业、保障性安居工程、公共文化等重点支出需要，切实保障和改善民生。认真贯彻中央关于改进工作作风、密切联系群众“八项规定”的要求，厉行勤俭节约、防止铺张浪费。牢固树立“过紧日子”的思想，严格控制一般性支出和“三公经费”，加强会议费、差旅费和车辆管理，严格控制修建装修办公楼等楼堂馆所，进一步清理规范庆典、研讨会、论坛等活动，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）深化财税改革，完善体制机制。 | 2. Deepening Fiscal and Tax Reforms and Improving Systems and Mechanisms |
| 加快健全中央和地方财力与事权相匹配的财政体制，促进基本公共服务均等化和主体功能区建设。合理界定中央与地方的事权和支出责任，结合营改增进程研究调整中央和地方的收入划分。优化转移支付结构，减少专项转移支付，完善转移支付制度，进一步提高转移支付资金使用效益。健全县级基本财力保障机制，加强县级政府提供基本公共服务财力保障。完善预算收支管理制度，进一步增强预算的完整性、透明度和有效性。健全政府预算体系，实行全口径预算管理，继续完善政府性基金预算制度，健全国有资本经营预算制度并进一步增加用于社保等民生方面的支出，推进社会保险基金预算管理制度化、规范化。加快建立公共资源出让收益合理共享机制。健全预决算公开机制，规范公开内容和程序。积极推行预算绩效管理制度，逐步建立全过程预算绩效管理机制。推进税收制度改革，促进形成有利于结构优化、社会公平的税收制度。扩大营改增试点范围，抓紧研究在交通运输业和部分现代服务业开展全国试点的方案，进一步优化增值税制度。推进资源税改革，扩大资源税从价计征范围。完善消费税制度，研究将部分过度消耗资源、污染环境的产品纳入征税范围。积极构建地方税体系。同时，积极发挥财税政策在调节收入分配中的作用，支持国有企业、金融、价格、投融资体制、事业单位改革，促进社会主义市场经济体制不断完善，激发经济社会发展内在活力和动力。 | 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）强化财政管理，提高预算绩效。 | 3. Strengthening Fiscal Management and Improving Budget Performance |
| 加强财政法制建设，积极配合做好预算法修订工作，及时修订预算法实施条例，推进环境保护税法、政府采购法实施条例等财税法规立法工作。细化预算编制，提高年初预算到位率，进一步增强预算编制的科学性。强化基本支出管理，推动项目滚动预算编制，加强行政事业单位资产配置预算管理。依法加强税收和非税收入征管，抓好预算支出执行管理，增强预算支出的及时性、均衡性、有效性和安全性。完善国库单一账户体系，规范财政专户管理。推进预算绩效管理，加强重大民生支出项目绩效评价，提高财政资金使用效益。强化财政管理基础工作和基层建设。施行事业单位会计准则和制度。进一步加强地方政府性债务管理，坚决制止一些地方违法违规融资和担保承诺行为，逐步将地方政府债务收支分类纳入预算管理，建立地方政府性债务风险预警机制。加强监督检查，保障中央重大决策部署和重大财税政策有效落实，建设稳固、可持续的国家财政。自觉接受全国人大的监督，虚心听取全国政协的意见和建议，进一步提高财政管理水平。 | 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年预算意义重大。我们要在以习近平同志为总书记的党中央领导下，坚持以邓小平理论、“三个代表”重要思想、科学发展观为指导，开拓进取，扎实工作，不断推进财政发展改革，为实现2013年经济社会发展目标、夺取全面建成小康社会新胜利作出积极贡献！ |
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. |
| 跳转至目录 >> | Back to Contents >> |
Go to Forum >>0 Comment(s)