2017年中央和地方预算报告(全文)
Full text: Report on China's central, local budgets (2017)

 
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三、切实做好2017年财政改革发展工作III. Fiscal Reform and Development in 2017
(一)加强和改善财政宏观调控,促进实现经济增长预期目标。1. Tightening and improving macro-fiscal control to help achieve China's objectives for economic growth
综合运用各种财政政策工具,加强与货币、产业等政策的协调配合,更好发挥政策的协同组合效应。发挥财政政策导向作用,创新财政资金使用方式,充分调动企业和个人积极性,充分发挥中央和地方两个积极性。加强对设立政府投资基金、推广运用政府和社会资本合作(PPP)模式的规范管理,有效发挥拉动社会投资的作用。改善预期管理,主动与市场主体互动沟通,听取市场主体合理诉求,及时完善政策措施。加强政策信息公开,提高政策透明度,向市场主体传递明确的政策信号。提高政策执行力,确保减税降费等各项政策效应充分释放,增强人民群众和市场主体的获得感。A combination of various fiscal policy instruments will be employed, their coordination with monetary and industrial policies will be strengthened, and policies will be made to work better together. We will see that fiscal policies play a guiding role, and will create new ways of using government funds to fully stimulate the enthusiasm of enterprises and individuals and of the central and local authorities. We will strengthen standardized management over the establishment of government investment funds and the wider application of PPP to see that they effectively play their role in encouraging investment from non-government sources. We will better manage expectations, take the initiative to communicate with market entities, and listen to their reasonable demands in order to promptly improve policies and measures. We will work to increase open access to information on policies and increase policy transparency to ensure we are sending clear policy signals to market players. We will work to make policies more implementable and ensure that the intended effect of policies such as cutting taxes and fees is fully unleashed and that individuals and market entities have a stronger sense of benefit.
(二)深入推进财税体制改革,加快建立现代财政制度。2. Continuing fiscal and taxation reforms to accelerate the establishment of a modern fiscal system
完善预算管理制度。出台修订后的预算法实施条例。加大预决算公开力度,着力打造阳光财政。深化预算绩效管理改革,逐步将绩效管理范围覆盖所有预算资金。清理整合专项转移支付,继续清理涉企专项资金,完善转移支付分配办法,强化转移支付监管,努力解决项目交叉重复、资金跑冒滴漏等问题。深化部门预算改革,加大推动中央部门项目库建设力度,进一步细化预算编制,提高年初预算到位率。组织实施好支出经济分类科目改革试点、政府财务报告编制试点,加快完善政府会计准则制度体系。推进财政体制改革。推动中央与地方财政事权和支出责任划分改革。加快制定中央与地方收入划分总体方案。健全支持农业转移人口市民化的财政政策体系,扎实推进以人为核心的新型城镇化。深化税收制度改革。落实和完善全面推开营改增试点政策,简化增值税税率结构,由四档税率简并至三档,营造简洁透明、更加公平的税收环境。研究提出健全地方税体系方案。继续深化资源税改革,扩大水资源税改革试点范围。按照落实税收法定原则的要求,抓紧制定烟叶税、船舶吨税、耕地占用税等税法草案,积极推进其他税种立法相关工作。制定环境保护税法实施条例。制定个人收入和财产信息系统建设总体方案。加快推进政府和社会资本合作领域立法进程。

The budget management system will be improved. We will introduce the revised regulations on the implementation of the Budget Law. We will do more to release budgets and final accounts and improve transparency in public finance. We will continue working on the reform to introduce budget performance administration, taking gradual steps to see that all budgetary funds are brought under performance administration.

We will review and integrate special transfer payments, continue to review enterprise-related special funds, improve the way transfer payments are allocated, strengthen their supervision and oversight, and work hard to ensure that there is no overlapping of projects and no misuse or wasting of funds.

We will deepen the reform to introduce departmental budgets, step up efforts to ensure that central CPC and government departments build project databases, see that budgets are being worked out in greater detail, and make more funds for budgetary items available at the start of the year. We will organize the implementation of pilot reforms to make budgets detailed down to the specific economic category and to prepare government financial statements, and move faster to improve principles on government accounting.

We will carry out reform of the fiscal system and of the way fiscal powers and expenditure responsibilities are shared between the central and local governments. We will move faster to develop a plan on how revenues are to be shared between the central and local governments. We will improve the system of fiscal policies that support the granting urban residency to people with rural household registration living in urban areas and make solid progress in new urbanization which places people at the core.

We will continue working on the reform of the tax system. We will improve and implement the trials to replace business tax with VAT in all sectors of society, and simplify the structure of VAT rates by cutting the number of tax brackets from four to three in order to make the taxation environment more simple, transparent, and equitable. A plan will be drawn up to improve our local tax systems. We will continue to deepen reforms to develop resource taxes and will pilot water resource tax in more areas. In accordance with the principle of tax legality, we will lose no time in preparing the drafts of the tobacco leaf tax law, the tonnage tax law, and the tax law on farmland used for nonagricultural purposes, and we will actively work for progress in legislative work on other taxes. We will formulate regulations on the implementation of the Environmental Protection Tax Law. We will draw up a plan for building an individual income and property database. We will help to accelerate legislation on public-private partnerships.

(三)加强预算执行管理,确保完成年度预算任务。3. Improving management of budget implementation to ensure annual budgets are fulfilled
密切跟踪收入预算执行情况,加强分析研判,及时有效应对。坚持依法征税,坚决防止和纠正收取“过头税”以及虚增财政收入的行为。落实预算法要求,提高转移支付提前下达比例,及时批复中央部门预算和对地方转移支付预算。硬化预算约束,严格控制预算调整事项,年度预算执行中除救灾等应急支出以及党中央、国务院新批准的重大事项外,原则上不再追加预算。对于预算执行进度缓慢或预计年内难以执行的项目,及时调整资金用途,避免资金沉淀。加大财政资金统筹力度,取消一般公共预算中一些以收定支、专款专用的规定,对地区和部门结余资金及连续两年未用完的结转资金按规定收回统筹使用。建立国债发行与库款管理统筹机制,合理安排地方政府债券发行节奏,保持库款合理规模。深化国库集中收付制度改革,科学拨付和调度资金,提高财政资金运行效率。

The implementation of revenue budgets will be closely followed, analysis of the way implementation is going will be strengthened, and responses will be swift and effective. We will work to ensure that taxes are collected in accordance with the law, and work resolutely to prevent and correct the unlawful collection of tax and accounting tricks that boost revenue on paper.

To comply with the Budget Law, we will increase the proportion of transfer payments made available to local governments early enough for them to be included in local budgets, and promptly process the budgets of central Party and government departments and the budgets for transfer payments to local governments.

We will make budgets more binding, ensure budget adjustment is minimized, and in principle, will not make extra budgetary funds available during the budget cycle with the exception of emergency expenditures such as those through disaster relief funds and on items approved by the CPC Central Committee and the State Council. If the progress being made in budget implementation for a project is too slow or it becomes apparent a project cannot be completed during the cycle, the use of allocated funds will be promptly altered to avoid funds remaining idle.

We will strengthen unified management of budgetary funds, by removing rules on general public budgets related to expenditures being based on revenue and designated funds being limited to use for fixed purposes and by working in accordance with regulations to restore to the treasury for unified use both the surplus funds of localities and departments and those funds carried forward for two consecutive years. We will establish a mechanism for achieving coordination in the issuance of treasury bonds and the management of the balance in the treasury, ensure that local-government bonds are issued at the right pace, and maintain an appropriate balance in the treasury. We will deepen reform to introduce a system for the treasury's centralized revenue collection and expenditure payments, ensure proper allocation and transfer of funds, and put government funds to better use.

(四)进一步强化财政管理,保障财政资金安全、规范、高效使用。4. Improving fiscal management and ensuring the secure and effective use of government funds in accordance with standards
完善权责管理制度,努力形成有权必有责、用权必担责、滥权必追责的制度安排。建立健全财经管理法规中有关审批责任追究制度。完善资金分配内控制度和监管机制,加快建立事前事中事后的全流程监管体系,实现“审批到哪里,监督问责到哪里”。加快财政部驻各地专员办工作转型,实质性嵌入预算管理,强化转移支付资金编报审核、执行监控和绩效评价,不断提升监管成效。深入推进财政系统内部控制建设,狠抓制度执行,有效防范业务风险和廉政风险。开展财政管理专项整治行动,加强资金管理使用的监督检查,严肃财经纪律,强化基层财政管理。

The system for managing power and responsibility will be improved, forming institutions which ensure that power comes with responsibility, the use of power comes with accountability, and all who abuse power are held to account. We will establish, as prescribed in financial and economic management regulations, a robust accountability system for examination and approval. We will improve the internal control system and supervision mechanism for the allocation of funds, and accelerate the establishment of an oversight system for all stages of operations from beginning to end to ensure that every aspect of examination and approval is subject to oversight and accountability. We will move faster to see a transformation in the way all representative offices of China's Ministry of Finance work, making them substantively involved in budget management, strengthening the arrangement and examination of transfer payment funds and oversight and performance evaluation on implementation, and constantly improving the effectiveness of oversight.

We will work to see internal control strengthened in departments of finance, get stricter in ensuring institutions are implemented, and effectively prevent risk in fiscal activity and risks to clean government. We will improve public finance management. We will strengthen oversight and inspections on the management and use of funds, tighten up financial discipline, and improve financial management at the county and township levels.

(五)加强地方政府性债务管理,有效防范财政风险。5. Strengthening management of local government debt to effectively prevent financial risks
把防控地方政府债务风险放在更为重要的位置。严格执行预算法和国务院有关文件规定,强化地方政府债务限额管理、预算管理,加大发行地方政府债券置换存量债务工作力度,加强对地方落实债务管理制度情况的监督。依法界定地方政府债务边界,指导省级政府及时妥善化解地方其他相关债务风险。健全统计监测体系,研究将融资平台公司债务、中长期政府支出事项纳入统计监测范围,摸清风险隐患。督促省级政府制定本地区地方政府性债务风险事件应急处置预案,及时实施风险评估和预警,做到风险事件早发现、早报告、早处置。实施跨部门联合监管,依法加大对违法违规举债融资行为的查处和问责力度。完善地方政府专项债券管理,加快按照地方政府性基金收入项目分类发行专项债券步伐,着力发展实现项目收益自求平衡的专项债券品种,同步研究建立与专项债券对应的资产统计制度。

Higher priority will be given to preventing and controlling local government debt risks. We will implement the Budget Law and the relevant documents of the State Council to the letter, do better in imposing ceilings for local government debt and incorporating this debt into budgets, step up work to see local government bonds being issued to replace outstanding debt, and strengthen oversight over local implementation of the debt management system. We will delineate the boundaries of local government debt in accordance with the law and guide provincial-level governments to quickly and effectively defuse other risks related to local government debt. We will improve statistical and monitoring systems, study the possibility of integrating the debt of financing platform companies and medium- and long-term government expenditures into the scope of statistics and monitoring, and draw back the veil on hitherto hidden risks. We will urge provincial-level governments to develop local contingency plans for handling matters of exigency linked to local-government debt risk and to promptly undertake risk evaluations and ensure early warnings so that instances of risk are discovered, reported, and handled as soon as they emerge.

We will encourage departments to exercise joint oversight and supervision, and step up work on investigating and dealing with illegal bond issuance and hold those responsible to account. We will improve the management of local governments' special debt, move faster to see special bonds being issued according to item classification of the revenue into local government-managed funds, work to develop special bonds that can strike a balance between revenue and expenditures, and at the same time establish an asset statistical system in response to special bonds.

各位代表,今年将召开党的十九大,是党和国家事业发展中具有重要意义的一年。我们要更加紧密地团结在以习近平同志为核心的党中央周围,高举中国特色社会主义伟大旗帜,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,奋发进取,真抓实干,认真做好财政预算各项工作,促进经济平稳健康发展和社会和谐稳定,以优异成绩迎接党的十九大胜利召开。

Esteemed Deputies,

The coming year is of great significance for the development of the cause of CPC and the country because the Party will hold its 19th National Congress. We must rally more closely around the CPC Central Committee with Xi Jinping at its core, hold high the great banner of socialism with Chinese characteristics, consciously accept the oversight of the NPC, solicit the comments and suggestions of the CPPCC National Committee, strive to do solid work, carry out all fiscal and budgetary work to good effect, promote steady and healthy economic development and social harmony and stability, and greet the CPC' s 19th National Congress with outstanding achievements.

(Source: Xinhua)

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