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Regulation for the Implementation of the Budget Law of the People's Republic of China [Revised]
中华人民共和国预算法实施条例 [已被修订]
【法宝引证码】

 
Regulation for the Implementation of the Budget Law of the People's Republic of China 

中华人民共和国国务院令


Order of the State Council of the People's Republic of China (No.186)
 
(第186号)


The Regulation for the Implementation of the Budget Law of the People's Republic of China, which was adopted at the 37th executive meeting of the State Council on November 2, 1995, is hereby promulgated for implementation.
 
《中华人民共和国预算法实施条例》已经1995年11月2日国务院第三十七次常务会议通过,现予发布施行。

Li Peng, the Premier
 
总理 李鹏

November 22, 1995
 
1995年11月22日

Regulation for the Implementation of the Budget Law of the People's Republic of China
 
中华人民共和国预算法实施条例

 
Chapter 1 General Provisions 

第一章 总则


 
Article 1 The present Regulations are enacted in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as Budget Law).   第一条 根据《中华人民共和国预算法》(以下简称预算法),制定本条例。

 
Article 2 The detached agencies of the local governments at the county level and above shall carry out budget management according to the authorization of the governments at the corresponding levels, however, their budgets are not at separate levels from those of the said governments.   第二条 县级以上地方政府的派出机关,根据本级政府授权进行预算管理活动,但是不作为一级预算。

 
Article 3 The “departments of the central government as mentioned in the first paragraph of Article 4 of the Budget Law” refers to the state organs, military troops, political party organizations, and social organizations that have direct budgetary payment and appropriation relationship with the Ministry of Finance; the “entities directly under such departments” refers to the enterprises and public institutions that have direct budgetary payment and appropriation relationship with the Ministry of Finance.   第三条 预算法四条第一款所称“中央各部门”,是指与财政部直接发生预算缴款、拨款关系的国家机关、军队、政党组织和社会团体;所称“直属单位”,是指与财政部直接发生预算缴款、拨款关系的企业和事业单位。

 
Article 4 The “departments at the corresponding level” as mentioned in the third paragraph of Article 5 of the Budget Law refers to the local state organs, political party organizations, and social organizations that have directly budgetary payment and appropriation relationship with the department of public finance of the government at the said level; the “entities directly under such departments” as mentioned refers to the enterprises and public institutions that have directly budgetary payment and appropriation relationship with the department of public finance of the government at the said level.   第四条 预算法五条第三款所称“本级各部门”,是指与本级政府财政部门直接发生预算缴款、拨款关系的地方国家机关、政党组织和社会团体;所称“直属单位”,是指与本级政府财政部门直接发生预算缴款、拨款关系的企业和事业单位。

 
Article 5 The budget of a department consists of the budgets of the entities affiliated to that department. The budget of official expenses of the department shall be included in the budget of that department.   第五条 各部门预算由本部门所属各单位预算组成。本部门机关经费预算,应当纳入本部门预算。

 
Article 6 The “system of tax division between the central and local governments” as mentioned in Article 8 of the Budget Law refers to the financial management system in which the scope of expenditures of the central and local governments is determined on the basis of the division of responsibility between the said governments, and the budgetary revenues of the central and local governments are classified on the basis of tax types.   第六条 预算法八条所称“中央和地方分税制”,是指在划分中央与地方事权的基础上,确定中央与地方财政支出范围,并按税种划分中央与地方预算收入的财政管理体制。

The concrete contents and implementation measures of the system of tax division between the central and local governments shall be in conformity with the relevant provisions of the State Council.
 
分税制财政管理体制的具体内容和实施办法,按照国务院的有关规定执行。

 
Article 7 A local government at the county level or above shall determine the financial management system with respect to the government at lower levels in accordance with the principle of the system of tax division between the central and local governments and the relevant provisions of the governments at higher levels.   第七条 县级以上地方各级政府应当根据中央和地方分税制的原则和上级政府的有关规定,确定本级政府对下级政府的财政管理体制。

 
Article 8 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit. Where the budgetary revenues and expenditures are collected and paid in foreign currencies, such currencies shall be converted to Renminbi according to the basic exchange rate of Renminbi promulgated by the People's Bank of China on the day of the collection or payment.   第八条 预算收入和预算支出以人民币元为计算单位。预算收支以外国货币收纳和支付的,按照中国人民银行公布的当日人民币基准汇价折算。

 
Chapter 2 Scope of Budgetary Revenues and Expenditures 

第二章 预算收支范围


 
Article 9 The “proceeds from the State-owned assets that should be turned in pursuant to the relevant regulations” as mentioned in the second paragraph of Article 19 of the Budget Law refers to the part of the proceeds that are derived by the departments and entities from possessing, using, and disposing of according to law the domestic and overseas state-owned assets and that shall be turned in as budgetary revenues pursuant to the relevant provisions of the state.   第九条 预算法十九条第二款所称“依照规定应当上缴的国有资产收益”,是指各部门和各单位占有、使用和依法处分境内外国有资产产生的收益,按照国家有关规定应当上缴预算的部分。

The “proceeds derived from special items” as mentioned in the second paragraph of Article 19 of the Budget Law refers to the revenues that are, according to special needs, established, collected, included in the budget management, and used for special purposes upon approval of the State Council or of the Ministry of Finance which is authorized by the State Council.
 
预算法十九条第二款所称“专项收入”,是指根据特定需要由国务院批准或者经国务院授权由财政部批准,设置、征集和纳入预算管理、有专项用途的收入。

 
Article 10 The “expenditures for economic construction” as mentioned in the third paragraph of Article 19 of the Budget Law refers to the expenditures that are appropriated for infrastructure investment, for supporting the enterprises' exploration of potential and reform, as enterprise working capital, as interest subsidies for loans for production, as special construction fund, for supporting agricultural production, and for other economic construction.   第十条 预算法十九条第三款所称“经济建设支出”,包括用于经济建设的基本建设投资支出,支持企业的挖潜改造支出,拨付的企业流动资金支出,拨付的生产性贷款贴息支出,专项建设基金支出,支持农业生产支出以及其他经济建设支出。

The “expenditures for the development of undertakings” as mentioned in the third paragraph of Article 19 of the Budget Law refers to the expenditures that are used in the undertakings of education, science, culture, public health, sports, industry, transportation, commerce, agriculture, forestry, environment protection, irrigation works, and weather, etc., concretely including the expenditures for infrastructure of public welfare, purchase of equipment, personnel, business, and the development of other undertakings.
 
预算法十九条第三款所称“事业发展支出”,是指用于教育、科学、文化、卫生、体育、工业、交通、商业、农业、林业、环境保护、水利、气象等方面事业的支出,具体包括公益性基本建设支出、设备购置支出、人员费用支出、业务费用支出以及其他事业发展支出。

 
Article 11 The “central budgetary revenues” as mentioned in the first paragraph of Article 20 of the Budget Law refers to the revenues that are brought into the central budget and that are not shared by the local governments according to the system of tax division between the central and local governments, including revenues at the central level, and revenues turned in by the local governments to the central government.   第十一条 预算法二十条第一款所称“中央预算收入”,是指按照分税制财政管理体制,纳入中央预算、地方不参与分享的收入,包括中央本级收入和地方按照规定向中央上解的收入。

The “local budgetary revenues” as mentioned in the first paragraph of Article 20 of the Budget Law refers to the revenues that are brought into the local budgets and that are not shared by the central government according to the system of tax division between the central and local governments, including revenues at the local levels and revenues refunded or subsidized to the local governments by the central government.
 
预算法二十条第一款所称“地方预算收入”,是指按照分税制财政管理体制,纳入地方预算、中央不参与分享的收入,包括地方本级收入和中央按照规定返还或者补助地方的收入。

The “budgetary revenues shared by the central and local governments” as mentioned in the first paragraph of Article 20 of the Budget Law refers to the revenues of the same tax types that are shared by the central and local governments according to certain division standards or proportions pursuant to the system of tax division between the central and local governments.
 
预算法二十条第一款所称“中央和地方预算共享收入”,是指按照分税制财政管理体制,中央预算和地方预算对同一税种的收入,按照一定划分标准或者比例分享的收入。

 
Article 12 The “central budgetary expenditures” as mentioned in the second paragraph of Article 20 of the Budget Law refers to the expenditures that are borne by the central government and included in the central budget pursuant to the system of tax division between the central and local governments, including the expenditures at the central level and the expenditures for refunding or subsidizing the local government.   第十二条 预算法二十条第二款所称“中央预算支出”,是指按照分税制财政管理体制,由中央财政承担并列入中央预算的支出,包括中央本级支出和中央返还或者补助地方的支出。

The “local budgetary expenditures” as mentioned in the second paragraph of Article 20 of the Budget Law refers to the expenditures that are borne by the local governments and included in the local budgets pursuant to the system of tax division between the central and local governments, including the expenditures at the corresponding local levels and the expenditures turned in to the central government by the local governments pursuant to the provisions.
 
预算法二十条第二款所称“地方预算支出”,是指按照分税制财政管理体制,由地方财政承担并列入地方预算的支出,包括地方本级支出和地方按照规定上解中央的支出。

 
Article 13 The classification of revenue and expenditure items, and the specific measures for turning in, refunding, or subsidizing between the local budgets at two levels next to each other in hierarchical subordination shall be determined by the local government at the higher level, and shall be submitted to the standing committee of the people's congress at the corresponding level for record.   第十三条 地方各级预算上下级之间有关收入和支出项目的划分以及上解、返还或者补助的具体办法,由上级地方政府确定,并报本级人民代表大会常务委员会备案。

 
Article 14 The special funds established upon approval of the State Council shall be subject to budget management; those not included in the budget management shall be brought thereinto step by step.   第十四条 经国务院批准设立的专用基金应当实行预算管理;尚未纳入预算管理的,应当逐步纳入预算管理。

 
Chapter 3 Budget Making 

第三章 预算编制


 
Article 15 The “draft budgets” as mentioned in Article 24 of the Budget Law refers to the budgetary revenue and expenditure plans that are made by the governments, departments, and entities at various levels and that have not been examined and approved according to statutory procedures.   第十五条 预算法二十四条所称“预算草案”,是指各级政府、各部门、各单位编制的未经法定程序审查和批准的预算收支计划。

 
Article 16 Basis for the making of draft annual budgets by the governments at various levels:   第十六条 各级政府编制年度预算草案的依据:

 
1) Laws and regulations; (一)法律、法规;

 
2) Plans on national economy and social development, middle- and long-term financial plans, and the relevant fiscal and economic policies; (二)国民经济和社会发展计划、财政中长期计划以及有关的财政经济政策;

 
3) The scope of budgetary revenues and expenditures determined according to the budget management authority and financial management system of the governments at the corresponding levels; (三)本级政府的预算管理职权和财政管理体制确定的预算收支范围;

 
4) Execution of budget in the previous year and the factors of change to the budgetary revenues and expenditures in this year; (四)上一年度预算执行情况和本年度预算收支变化因素;

 
5) Directions and requirements of the governments at higher levels on the making of draft budget of this year. (五)上级政府对编制本年度预算草案的指示和要求。

 
Article 17 Basis for the making of draft budgets by the departments and entities:   第十七条 各部门、各单位编制年度预算草案的依据:

 
1) Laws and regulations; (一)法律、法规;

 
2) Directions and requirements of the governments at the corresponding levels, and arrangements of the departments of public finance of the governments at the corresponding levels; (二)本级政府的指示和要求以及本级政府财政部门的部署;

 
3) Duties, tasks, and undertaking development plans of the departments and entities; (三)本部门、本单位的职责、任务和事业发展计划;

 
4) Personnel establishment and quota standards of the departments and entities; (四)本部门、本单位的定员定额标准;

 
5) Execution of budgets in the previous year and the factors of change to the budgetary revenues and expenditures in this year of the departments and entities. (五)本部门、本单位上一年度预算执行情况和本年度预算收支变化因素。

 
Article 18 Contents of the central budget:   第十八条 中央预算的编制内容:

 
1) Budgetary revenues and expenditures at the central level; (一)本级预算收入和支出;

 
2) Residual funds of the previous year to be used in the current year; (二)上一年度结余用于本年度安排的支出;

 
3) Expenditures for refunding or subsidizing the local governments; (三)返还或者补助地方的支出;

 
4) Revenues turned in by the local governments. (四)地方上解的收入。

The domestic and foreign debts incurred in this year by the central government and the amounts of repayment of principal and interest shall be separately listed in the central budget.
 
中央财政本年度举借的国内外债务和还本付息数额应当在本级预算中单独列示。

 
Article 19 Contents of the budgets of local governments:   第十九条 地方各级政府预算的编制内容:

 
1) Budgetary revenues and expenditures at the corresponding levels; (一)本级预算收入和支出;

 
2) Residual funds of the previous year to be used in the current year; (二)上一年度结余用于本年度安排的支出;

 
3) Revenues refunded or subsidized by the governments at higher levels; (三)上级返还或者补助的收入;

 
4) Expenditures for refunding or subsidizing the governments at lower levels; (四)返还或者补助下级的支出;

 
5) Expenditures turned in to the governments at higher levels; (五)上解上级的支出;

 
6) Revenues turned in by the governments at lower levels. (六)下级上解的收入。

 
Article 20 The budgets of the local governments at various levels shall be made on the basis of the dual budget system, and be divided into the government public budget, the state-owned assets operation budget, the social security budget, and other budgets.   第二十条 各级政府预算按照复式预算编制,分为政府公共预算、国有资产经营预算、社会保障预算和其他预算。

The making methods and implementing measures for dual budgets shall be provided by the State Council separately.
 
复式预算的编制办法和实施步骤,由国务院另行规定。

 
Article 21 In the budgets of the governments at various levels, the proportion of the reserve funds set up shall be determined by the governments at the corresponding levels within the range specified in Article 32 of the Budget Law.
......
   第二十一条 各级政府预算中,预备费设置的比例由本级政府在预算法三十二条规定的幅度内确定。
......

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