| Budget Law of the People's Republic of China | | 中华人民共和国预算法 |
| (Adopted at the 2nd session of the Eighth National People's Congress on March 22, 1994, and amended according to the Decision on Amending the Budget Law of the People's Republic of China adopted at the 10th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on August 31, 2014) | | （1994年3月22日第八届全国人民代表大会第二次会议通过 根据2014年8月31日第十二届全国人民代表大会常务委员会第十次会议《关于修改〈中华人民共和国预算法〉的决定》修正） |
| Table of Contents | | 目录 |
| Chapter I General Provisions | | 第一章 总 则 |
| Chapter II Budget Management Functions | | 第二章 预算管理职权 |
| Chapter III Scope of Budgetary Revenues and Expenditure | | 第三章 预算收支范围 |
| Chapter IV Budget Preparation | | 第四章 预算编制 |
| Chapter V Review and Approval of Budgets | | 第五章 预算审查和批准 |
| Chapter VI Budget Implementation | | 第六章 预算执行 |
| Chapter VII Budget Adjustment | | 第七章 预算调整 |
| Chapter VIII Final Accounts | | 第八章 决 算 |
| Chapter IX Supervision | | 第九章 监 督 |
| Chapter X Legal Liability | | 第十章 法律责任 |
| Chapter XI Supplementary Provisions | | 第十一章 附 则 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 To regulate government revenues and expenditure, reinforce budget control, strengthen budget management and supervision, establish and improve a comprehensive, standard, open, and transparent budget system, and ensure the sound development of economy and society, this Law is developed in accordance with the Constitution. | | 第一条 为了规范政府收支行为，强化预算约束，加强对预算的管理和监督，建立健全全面规范、公开透明的预算制度，保障经济社会的健康发展，根据宪法，制定本法。 |
| Article 2 This Law shall apply to the preparation, review, approval, and supervision of budgets and final accounts and the implementation and adjustment of budgets. | | 第二条 预算、决算的编制、审查、批准、监督，以及预算的执行和调整，依照本法规定执行。 |
| Article 3 The state shall establish one budget level at each of the five levels of government: Central Government; provinces, autonomous regions, and municipalities directly under the Central Government; cities divided into districts and autonomous prefectures; counties, autonomous counties, cities not divided into districts, and districts of a city; townships, ethnic townships, and towns. | | 第三条 国家实行一级政府一级预算，设立中央，省、自治区、直辖市，设区的市、自治州，县、自治县、不设区的市、市辖区，乡、民族乡、镇五级预算。 |
| The national budget consists of the central budget and the local budget. The local budget consists of the general budgets of all provinces, autonomous regions, and municipalities directly under the Central Government. | | 全国预算由中央预算和地方预算组成。地方预算由各省、自治区、直辖市总预算组成。 |
| “A general budget at any local level consists of a budget at the local level and the sum of general budgets at the next lower level. If there are only budgets at the local level at the next lower level, the sum of general budgets at the next lower level means the budgets at the local level at the next lower level. If there is no budget at the next lower level, a general budget means a budget at the local level. | | 地方各级总预算由本级预算和汇总的下一级总预算组成；下一级只有本级预算的，下一级总预算即指下一级的本级预算。没有下一级预算的，总预算即指本级预算。 |
| Article 4 A budget consists of budgetary revenues and budgetary expenditure. | | 第四条 预算由预算收入和预算支出组成。 |
| All government revenues and expenditure shall be included in a budget. | | 政府的全部收入和支出都应当纳入预算。 |
| Article 5 Budgets include general public budgets, government fund budgets, state-owned capital operating budgets, and social insurance fund budgets. | | 第五条 预算包括一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算。 |
| General public budgets, government fund budgets, state-owned capital operating budgets, and social insurance fund budgets shall remain complete and independent. Government fund budgets, state-owned capital operating budgets, and social insurance fund budgets shall be connected with general public budgets. | | 一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算应当保持完整、独立。政府性基金预算、国有资本经营预算、社会保险基金预算应当与一般公共预算相衔接。 |
| Article 6 A general public budget is a revenue and expenditure budget that arranges the use of revenues primarily from taxes for safeguarding and improving people's livelihood, promoting economic and social development, protecting national security, and maintaining the normal functioning of the state machine, among others. | | 第六条 一般公共预算是对以税收为主体的财政收入，安排用于保障和改善民生、推动经济社会发展、维护国家安全、维持国家机构正常运转等方面的收支预算。 |
| The general public budget at the central level includes the budgets of all departments of the Central Government (including entities directly under them, here and below) and the budgets of tax refunds and transfer payments from the Central Government to the local governments. | | 中央一般公共预算包括中央各部门（含直属单位，下同）的预算和中央对地方的税收返还、转移支付预算。 |
| The revenues in the general public budget at the central level include the revenues obtained at the central level and the revenues transferred from the local governments to the Central Government. The expenditure in the general public budget at the central level includes the expenditure at the central level and the tax refunds and transfer payments from the Central Government to the local governments. | | 中央一般公共预算收入包括中央本级收入和地方向中央的上解收入。中央一般公共预算支出包括中央本级支出、中央对地方的税收返还和转移支付。 |
| Article 7 The general public budget of a local government at any level includes the budgets of all departments at the level (including entities directly under them, here and below) and the budgets of tax refunds and transfer payments. | | 第七条 地方各级一般公共预算包括本级各部门（含直属单位，下同）的预算和税收返还、转移支付预算。 |
| The revenues in the general public budget of a local government at any level include the revenues obtained at the local level, the tax refunds and transfer payments from the governments at higher levels to the government at the level, and the revenues transferred from the governments at lower levels. The expenditure in the general public budget of a local government at any level includes the expenditure at the local level, the revenues transferred to the governments at higher levels, and the tax refunds and transfer payments to the governments at lower levels. | | 地方各级一般公共预算收入包括地方本级收入、上级政府对本级政府的税收返还和转移支付、下级政府的上解收入。地方各级一般公共预算支出包括地方本级支出、对上级政府的上解支出、对下级政府的税收返还和转移支付。 |
| Article 8 A departmental budget consists of the budget of the department and the budgets of all entities under it. | | 第八条 各部门预算由本部门及其所属各单位预算组成。 |
| Article 9 A government fund budget is a revenue and expenditure budget that uses the funds collected, charged, or otherwise raised from specific targets in accordance with laws and administrative regulations exclusively for the development of certain public undertakings. | | 第九条 政府性基金预算是对依照法律、行政法规的规定在一定期限内向特定对象征收、收取或者以其他方式筹集的资金，专项用于特定公共事业发展的收支预算。 |
| A government fund budget shall be prepared by fund items according to the revenues and actually needed expenditure of fund items under the principle of determining expenditure based on revenues. | | 政府性基金预算应当根据基金项目收入情况和实际支出需要，按基金项目编制，做到以收定支。 |
| Article 10 A state-owned capital operating budget is a revenue and expenditure budget that arranges the expenditure of state-owned capital gains. | | 第十条 国有资本经营预算是对国有资本收益作出支出安排的收支预算。 |
| A state-owned capital operating budget shall be prepared under the principle of balancing revenues and expenditure, include no deficit, and allocate funds to the general public budget. | | 国有资本经营预算应当按照收支平衡的原则编制，不列赤字，并安排资金调入一般公共预算。 |
| Article 11 A social insurance fund budget is a revenue and expenditure budget that uses the funds paid for social insurance, arranged in the general public budget, or otherwise raised exclusively for social insurance. | | 第十一条 社会保险基金预算是对社会保险缴款、一般公共预算安排和其他方式筹集的资金，专项用于社会保险的收支预算。 |
| A social insurance fund budget shall be prepared by levels of overall planning and social insurance items respectively under the principle of balancing revenues and expenditure. | | 社会保险基金预算应当按照统筹层次和社会保险项目分别编制，做到收支平衡。 |
| Article 12 Budgets at all levels shall adhere to the principle of “overall and comprehensive arrangements, thrift and economy, consistence with capabilities, emphasis on performance, and balance between revenues and expenditure. | | 第十二条 各级预算应当遵循统筹兼顾、勤俭节约、量力而行、讲求绩效和收支平衡的原则。 |
| The governments at all levels shall establish a balancing mechanism for budgets to be carried over to the next year. | | 各级政府应当建立跨年度预算平衡机制。 |
| Article 13 A budget approved by a people's congress shall not be adjusted without undergoing the statutory procedures. The expenditure of governments at all levels, all departments, and all entities must be based on the approved budgets, and any expenditure not listed in a budget shall be prohibited. | | 第十三条 经人民代表大会批准的预算，非经法定程序，不得调整。各级政府、各部门、各单位的支出必须以经批准的预算为依据，未列入预算的不得支出。 |
| Article 14 Any budget, budget adjustment, final accounts, or budget implementation report or statement approved by a people's congress or the standing committee thereof shall be published by the financial department of the government at the same level within 20 days after approval, along with explanations on the government's financial transfer payment arrangements, the implementation thereof, any debts borrowed, and other important matters. | | 第十四条 经本级人民代表大会或者本级人民代表大会常务委员会批准的预算、预算调整、决算、预算执行情况的报告及报表，应当在批准后二十日内由本级政府财政部门向社会公开，并对本级政府财政转移支付安排、执行的情况以及举借债务的情况等重要事项作出说明。 |
| The departmental budgets, final accounts, and statements approved by the financial department of the government at the same level in the form of an official reply shall be published by the relevant departments within 20 days after approval, along with explanations on the allocation and use of the operating costs in departmental budgets and final accounts and other important matters. | | 经本级政府财政部门批复的部门预算、决算及报表，应当在批复后二十日内由各部门向社会公开，并对部门预算、决算中机关运行经费的安排、使用情况等重要事项作出说明。 |
| The governments at all levels, all departments, and all entities shall disclose government procurement information to the public in a timely manner. | | 各级政府、各部门、各单位应当将政府采购的情况及时向社会公开。 |
| Matters to be published under the preceding three paragraphs shall not be published if they involve any state secrets. | | 本条前三款规定的公开事项，涉及国家秘密的除外。 |
| Article 15 The state shall apply a tax-sharing system to the Central and local governments. | | 第十五条 国家实行中央和地方分税制。 |
| Article 16 The state shall apply a financial transfer payment system. Financial transfer payments shall be made in a compliant, fair, and open manner and primarily aimed at promoting the equality of basic public services among regions. | | 第十六条 国家实行财政转移支付制度。财政转移支付应当规范、公平、公开，以推进地区间基本公共服务均等化为主要目标。 |
| Financial transfer payments include the transfer payments made by the Central Government to the local governments and the transfer payments made by the local governments at higher levels to the local governments at lower levels, and primarily include the general-purpose transfer payments for balancing the basic financial strengths of regions as used according to the overall plans of the governments at lower levels. | | 财政转移支付包括中央对地方的转移支付和地方上级政府对下级政府的转移支付，以为均衡地区间基本财力、由下级政府统筹安排使用的一般性转移支付为主体。 |
| Special-purpose transfer payments may be established in accordance with laws, administrative regulations, and the provisions of the State Council to handle specific matters. The periodic evaluation and withdrawal mechanisms of special-purpose transfer payments shall be established and improved. Special-purpose transfer payments shall not be established for matters that may be effectively regulated by the market competition mechanism. | | 按照法律、行政法规和国务院的规定可以设立专项转移支付，用于办理特定事项。建立健全专项转移支付定期评估和退出机制。市场竞争机制能够有效调节的事项不得设立专项转移支付。 |
| When arranging special-purpose transfer payments, the governments at higher levels may not require the governments at lower levels to provide any supportive funds, except for matters that shall be jointly undertaken by the governments at higher and lower levels according to the relevant provisions of the State Council. | | 上级政府在安排专项转移支付时，不得要求下级政府承担配套资金。但是，按照国务院的规定应当由上下级政府共同承担的事项除外。 |
| Article 17 A mutual check and coordination mechanism shall be established and improved for the preparation and implementation of budgets at all levels. | | 第十七条 各级预算的编制、执行应当建立健全相互制约、相互协调的机制。 |
| Article 18 A budgetary year shall begin on January 1 and end on December 31 in Gregorian calendar. | | 第十八条 预算年度自公历1月1日起，至12月31日止。 |
| Article 19 Budgetary revenues and expenditure shall be calculated in Renminbi yuan. | | 第十九条 预算收入和预算支出以人民币元为计算单位。 |
| Chapter II Budget Management Functions | | 第二章 预算管理职权 |
| Article 20 The National People's Congress shall review the draft central and local budgets and the reports on the implementation of the central and local budgets, approve the central budget and the report on the implementation of the central budget, and change or revoke any improper resolutions of the Standing Committee of the National People's Congress on budgets and final accounts. | | 第二十条 全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告；批准中央预算和中央预算执行情况的报告；改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。 |
| The Standing Committee of the National People's Congress shall supervise the implementation of the central and local budgets, review and approve any adjustment proposals for the central budget, review and approve the final accounts of the Central Government, revoke any administrative regulations, decisions, or orders of the State Council on budgets or final accounts in conflict with the Constitution or any law, and revoke any local regulations or resolutions issued by the people's congresses or their standing committees of provinces, autonomous regions, or municipalities directly under the Central Government on budget or final accounts in conflict with the Constitution or any law or administrative regulation. | | 全国人民代表大会常务委员会监督中央和地方预算的执行；审查和批准中央预算的调整方案；审查和批准中央决算；撤销国务院制定的同宪法、法律相抵触的关于预算、决算的行政法规、决定和命令；撤销省、自治区、直辖市人民代表大会及其常务委员会制定的同宪法、法律和行政法规相抵触的关于预算、决算的地方性法规和决议。 |
| Article 21 A local people's congress at or above the county level shall review the draft general budget at the same level and the report on the implementation of the general budget, approve the budget at the same level and the report on the implementation thereof, change or revoke any improper resolutions of its standing committee on budgets or final accounts, and revoke any improper decisions and orders issued by the government at the same level on budgets or final accounts. | | 第二十一条 县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告；批准本级预算和本级预算执行情况的报告；改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议；撤销本级政府关于预算、决算的不适当的决定和命令。 |
| The standing committee of a local people's congress at or above the county level shall supervise the implementation of the general budget at the same level, review and approve any adjustment proposal for the budget at the same level, review and approve the final accounts at the same level, and revoke any improper decisions, orders, or resolutions of the government at the same level or the people's congress at the next lower level or the standing committee thereof on budgets or final accounts. | | 县级以上地方各级人民代表大会常务委员会监督本级总预算的执行；审查和批准本级预算的调整方案；审查和批准本级决算；撤销本级政府和下一级人民代表大会及其常务委员会关于预算、决算的不适当的决定、命令和决议。 |
| The people's congress of a township, ethnic township, or town shall review and approve the budget at the same level and the report on the implementation of the budget at the same level, supervise the implementation of the budget at the same level, review and approve any adjustment proposal for the budget at the same level, review and approve the final accounts at the same level, and revoke any inappropriate decisions and orders made by the government at the same level on budget or final accounts. | | 乡、民族乡、镇的人民代表大会审查和批准本级预算和本级预算执行情况的报告；监督本级预算的执行；审查和批准本级预算的调整方案；审查和批准本级决算；撤销本级政府关于预算、决算的不适当的决定和命令。 |
| Article 22 The Financial and Economic Affairs Committee of the National People's Congress shall conduct preliminary review of the preliminary proposal of the draft central budget, the implementation of the budget for the prior year, the preliminary proposal of any adjustment of the central budget, and the draft central final accounts, and issue preliminary review opinions. | | 第二十二条 全国人民代表大会财政经济委员会对中央预算草案初步方案及上一年预算执行情况、中央预算调整初步方案和中央决算草案进行初步审查，提出初步审查意见。 |
| The relevant specialized committee of the people's congress of a province, autonomous region, or municipality directly under the Central Government shall conduct preliminary review of the preliminary proposal of the draft budget at the same level, the implementation of the budget for the prior year, the preliminary proposal of any adjustment of the budget at the same level, and the draft final accounts at the same level, and issue preliminary review opinions. | | 省、自治区、直辖市人民代表大会有关专门委员会对本级预算草案初步方案及上一年预算执行情况、本级预算调整初步方案和本级决算草案进行初步审查，提出初步审查意见。 |
| The relevant specialized committee of the people's congress of a districted city or autonomous prefecture shall conduct preliminary review of the preliminary proposal of the draft budget at the same level, the implementation of the budget for the prior year, the preliminary proposal of any adjustment of the budget at the same level, and the draft final accounts at the same level, and issue preliminary review opinions. In the absence of such a specialized committee, the opinions shall be issued by the relevant working body of the standing committee of the people's congress at the same level upon discussion. | | 设区的市、自治州人民代表大会有关专门委员会对本级预算草案初步方案及上一年预算执行情况、本级预算调整初步方案和本级决算草案进行初步审查，提出初步审查意见，未设立专门委员会的，由本级人民代表大会常务委员会有关工作机构研究提出意见。 |
| The standing committee of the people's congress of a county, autonomous county, city not divided into districts, or district of a city shall conduct preliminary review of the preliminary proposal of the draft budget at the same level and the implementation of the budget for the prior year, and issue preliminary review opinions. The relevant working body of the standing committee of the people's congress of a county, autonomous county, city not divided into districts, or district of a city shall issue opinions on the preliminary proposal of any adjustment of the budget at the same level and the draft final accounts at the same level. | | 县、自治县、不设区的市、市辖区人民代表大会常务委员会对本级预算草案初步方案及上一年预算执行情况进行初步审查，提出初步审查意见。县、自治县、不设区的市、市辖区人民代表大会常务委员会有关工作机构对本级预算调整初步方案和本级决算草案研究提出意见。 |
| When the relevant specialized committee of the people's congress at or above the level of a districted city or autonomous prefecture conducts preliminary review or when the relevant working body of the standing committee thereof discusses and issues opinions, it shall invite deputies to the people's congress at the same level to participate in the process. | | 设区的市、自治州以上各级人民代表大会有关专门委员会进行初步审查、常务委员会有关工作机构研究提出意见时，应当邀请本级人民代表大会代表参加。 |
| For opinions issued under paragraphs 1 to 4 of this Article, the financial department of the government at the same level shall provide feedback in a timely manner. | | 对依照本条第一款至第四款规定提出的意见，本级政府财政部门应当将处理情况及时反馈。 |
| Reports on the opinions issued under paragraphs 1 to 4 of this Article and the feedback provided by the financial department of the government at the same level shall be distributed to the deputies to the people's congress at the same level. | | 依照本条第一款至第四款规定提出的意见以及本级政府财政部门反馈的处理情况报告，应当印发本级人民代表大会代表。 |
| The relevant working body of the Standing Committee of the National People's Congress or the standing committee of the people's congress of a province, autonomous region, municipality directly under the Central Government, districted city, or autonomous prefecture shall, as decided by the standing committee of the people's congress at the same level, assist the financial and economic affairs committee or any other relevant specialized committee of the people's congress at the same level in undertaking the specific tasks in the review of draft budgets, budget adjustment proposals, and draft final accounts and the supervision of the implementation of budgets. | | 全国人民代表大会常务委员会和省、自治区、直辖市、设区的市、自治州人民代表大会常务委员会有关工作机构，依照本级人民代表大会常务委员会的决定，协助本级人民代表大会财政经济委员会或者有关专门委员会承担审查预算草案、预算调整方案、决算草案和监督预算执行等方面的具体工作。 |
| Article 23 The State Council shall prepare the draft central budget and final accounts, make a report to the National People's Congress on the draft central and local budgets, submit the consolidated budgets submitted by the governments of provinces, autonomous regions and municipalities directly under the Central Government for recordation to the Standing Committee of the National People's Congress for recordation, organize the implementation of the central and local budgets, make decisions to use the central budget reserve funds, prepare any adjustment proposals for the central budget, supervise the implementation of the budgets of the departments of the Central Government and the budgets of the local governments, change or revoke any improper decisions and orders issued by the departments of the Central Government or by the local governments on budgets or final accounts, and make a report to the National People's Congress or its Standing Committee on the implementation of the central and local budgets. | | 第二十三条 国务院编制中央预算、决算草案；向全国人民代表大会作关于中央和地方预算草案的报告；将省、自治区、直辖市政府报送备案的预算汇总后报全国人民代表大会常务委员会备案；组织中央和地方预算的执行；决定中央预算预备费的动用；编制中央预算调整方案；监督中央各部门和地方政府的预算执行；改变或者撤销中央各部门和地方政府关于预算、决算的不适当的决定、命令；向全国人民代表大会、全国人民代表大会常务委员会报告中央和地方预算的执行情况。 |
| Article 24 A local government at or above the county level shall prepare the draft budget and final accounts at the same level, make a report on the draft general budget at the same level to the people's congress at the same level, submit the consolidated general budgets submitted by the governments at the next lower level for recordation to the standing committee of the people's congress at the same level for recordation, organize the implementation of the general budget at the same level, make decisions to use the budget reserve funds at the same level, prepare any adjustment proposals for the budget at the same level, supervise the implementation of budgets of the departments at the same level and budgets of the governments at the next lower level, change or revoke any improper decisions and orders issued by the departments at the same levels and the governments at the next lower level on budgets or final accounts, and make a report to the people's congress at the same level or its standing committee on the implementation of the general budget at the same level. | | 第二十四条 县级以上地方各级政府编制本级预算、决算草案；向本级人民代表大会作关于本级总预算草案的报告；将下一级政府报送备案的预算汇总后报本级人民代表大会常务委员会备案；组织本级总预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；监督本级各部门和下级政府的预算执行；改变或者撤销本级各部门和下级政府关于预算、决算的不适当的决定、命令；向本级人民代表大会、本级人民代表大会常务委员会报告本级总预算的执行情况。 |
| The government of a township, ethnic township, or town shall prepare the draft budget and final accounts at the same level, make a report to the people's congress at the same level on the draft budget, organize the implementation of the budget at the same level, make decisions to use the budget reserve funds at the same level, prepare any adjustment proposals for the budget at the same level, and make a report to the people's congress at the same level on the implementation of the budget at the same level. | | 乡、民族乡、镇政府编制本级预算、决算草案；向本级人民代表大会作关于本级预算草案的报告；组织本级预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；向本级人民代表大会报告本级预算的执行情况。 |
| With the approval of the government of a province, autonomous region, or municipality directly under the Central Government, the draft budget, any budget adjustment proposal, or the draft final accounts of a township, ethnic township, or town may be prepared by the government at the next higher level and submitted to the people's congress of the township, ethnic township, or town for review and approval in accordance with the provisions of Article 21 of this Law. | | 经省、自治区、直辖市政府批准，乡、民族乡、镇本级预算草案、预算调整方案、决算草案，可以由上一级政府代编，并依照本法第二十一条的规定报乡、民族乡、镇的人民代表大会审查和批准。 |
| Article 25 The financial department of the State Council shall prepare the specific draft central budget and final accounts, specifically organize the implementation of the central and local budgets, introduce proposals to use the central budget reserve funds, prepare the specific adjustment proposals for the central budget, and make regular reports to the State Council on the implementation of the central and local budgets. | | 第二十五条 国务院财政部门具体编制中央预算、决算草案；具体组织中央和地方预算的执行；提出中央预算预备费动用方案；具体编制中央预算的调整方案；定期向国务院报告中央和地方预算的执行情况。 |
| The financial department of a local government at any level shall prepare the specific draft budget and final accounts at the same level, specifically organize the implementation of the general budget at the same level, introduce proposals to use the budget reserve funds at the same level, prepare the specific adjustment proposals for the budget at the same level, and make regular reports to the government at the same level and the financial department of the government at the next higher level on the implementation of the general budget at the same level. | | 地方各级政府财政部门具体编制本级预算、决算草案；具体组织本级总预算的执行；提出本级预算预备费动用方案；具体编制本级预算的调整方案；定期向本级政府和上一级政府财政部门报告本级总预算的执行情况。 |
| Article 26 Each department shall prepare the draft budget and final accounts of the department, organize and supervise the implementation of its budget, and make regular reports to the financial department of the government at the same level on budget implementation. | | 第二十六条 各部门编制本部门预算、决算草案；组织和监督本部门预算的执行；定期向本级政府财政部门报告预算的执行情况。 |
| Each entity shall prepare the draft budget and final accounts of the entity, transfer upward budgetary revenues according to the provisions of the state, arrange budgetary expenditure, and receive supervision by the relevant departments of the state. | | 各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。 |
| Chapter III Scope of Budgetary Revenues and Expenditure | | 第三章 预算收支范围 |
| Article 27 The revenues in a general public budget include various tax revenues, administrative charges, revenues from the compensated use of state-owned resources (or assets), transfer income, and other revenues. | | 第二十七条 一般公共预算收入包括各项税收收入、行政事业性收费收入、国有资源（资产）有偿使用收入、转移性收入和其他收入。 |
| By function, the expenditure in a general public budget includes expenditure on general public services, expenditure on diplomatic affairs, public security, and national defense, expenditure on agriculture and environmental protection, expenditure on education, science and technology, culture, health, and sports, expenditure on social security and employment, and other expenditure. | | 一般公共预算支出按照其功能分类，包括一般公共服务支出，外交、公共安全、国防支出，农业、环境保护支出，教育、科技、文化、卫生、体育支出，社会保障及就业支出和其他支出。 |
| By economic nature, the expenditure in a general public budget includes expenditure on wages and welfare, expenditure on commodity and service, capital expenditure, and other expenditure. | | 一般公共预算支出按照其经济性质分类，包括工资福利支出、商品和服务支出、资本性支出和其他支出。 |
| Article 28 The scopes of revenues and expenditure in government fund budgets, state-owned capital operating budgets, and social insurance fund budgets shall be governed by laws, administrative regulations, and the provisions of the State Council. | | 第二十八条 政府性基金预算、国有资本经营预算和社会保险基金预算的收支范围，按照法律、行政法规和国务院的规定执行。 |
| Article 29 The specific measures for the division of relevant revenue and expenditure items between the central budget and the local budget, the revenues turned in by the local governments to the Central Government, and the tax refunds or transfer payments by the Central Government to the local governments shall be developed by the State Council and submitted to the Standing Committee of the National People's Congress for recordation. | | 第二十九条 中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方税收返还或者转移支付的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。 |
| Article 30 A government at a higher level may not use, beyond its budget, any budgetary funds of a government at a lower level. A government at a lower level may not use or withhold budgetary funds of a government at a higher level. | | 第三十条 上级政府不得在预算之外调用下级政府预算的资金。下级政府不得挤占或者截留属于上级政府预算的资金。 |
| Chapter IV Budget Preparation | | 第四章 预 算 编 制 |
| Article 31 The State Council shall issue a notice of preparation of the next year's draft budgets in a timely manner. The specific matters on the preparation of draft budgets shall be directed by the financial department of the State Council. | | 第三十一条 国务院应当及时下达关于编制下一年预算草案的通知。编制预算草案的具体事项由国务院财政部门部署。 |
| A government at any level, a department, or an entity shall prepare a draft budget within the period of time prescribed by the State Council. | | 各级政府、各部门、各单位应当按照国务院规定的时间编制预算草案。 |
Article 32 The budgets at various levels shall be prepared according to the annual economic and social development objectives, the general macro-control requirements of the state, and the balancing requirements for the budgets to be carried over to the next year, by reference to the implementation of the prior year's budgets, the expenditure performance evaluation results, and the forecast of the current year's revenues and expenditure, after solicitation of opinions from all parties concerned under the prescribed procedures.
．．．．．． | | 第三十二条 各级预算应当根据年度经济社会发展目标、国家宏观调控总体要求和跨年度预算平衡的需要，参考上一年预算执行情况、有关支出绩效评价结果和本年度收支预测，按照规定程序征求各方面意见后，进行编制。
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