Resolution of the First Session of the Eleventh National People's Congress on the Report on the Implementation of the Central and Local Budgets for 2007 and on Draft Central and Local Budgets for 2008 | | 第十一届全国人民代表大会第一次会议关于2007年中央和地方预算执行情况与2008年中央和地方预算的决议 |
| (Adopted at the First Session of the Eleventh National People's Congress on March 18, 2008) | | （2008年3月18日第十一届全国人民代表大会第一次会议通过） |
| The first session of the Eleventh National People's Congress reviewed the Report on the Implementation of the Central and Local budgets for 2007 and on Draft Central and Local Budgets for 2008 and the Draft Central and Local Budgets for 2008 and agreed the report of the review result by the Financial and Economic Committee of the NPC.The session approved the Report on the Implementation of the Central and Local Budgets for 2007 and on Draft Central and Local Budgets for 2008, and the Central Budget for 2008. | | 第十一届全国人民代表大会第一次会议审查了国务院提出的《关于2007年中央和地方预算执行情况与2008年中央和地方预算草案的报告》及2008年中央和地方预算草案，同意全国人民代表大会财政经济委员会的审查结果报告。会议决定，批准《关于2007年中央和地方预算执行情况与2008年中央和地方预算草案的报告》，批准2008年中央预算。 |
| The Report on the Implementation of the Central and Local Budgets for 2007 and on Draft Central and Local Budgets for 2008 | | 关于2007年中央和地方预算执行情况与2008年中央和地方预算草案的报告 |
| --at the Fourth Session of the Twelfth National People's Congress on March 5, 2008 | | —— 2008年3月5日在第十一届全国人民代表大会第一次会议上 |
| Ministry of Finance | | 财政部 |
| Fellow Deputies, | | 各位代表： |
| The Ministry of Finance has been entrusted by the State Council to report on the implementation of the central and local budgets for 2007 and on the draft central and local budgets for 2008 for your deliberation and approval at the First Session of the Eleventh National People's Congress (NPC), and also for comments and suggestions from the members of the National Committee of the Chinese People's Political Consultative Conference (CPPCC). | | 受国务院委托，现将2007年中央和地方预算执行情况与2008年中央和地方预算草案提请十一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。 |
| I. Implementation of the Central and Local Budgets for 2007 | | 一、关于2007年中央和地方预算执行情况 |
| Under the correct leadership of the Communist Party of China (CPC), the people of all China's ethnic groups followed the guidance of Deng Xiaoping Theory and the important thought of Three Represents, thoroughly applied the Scientific Outlook on Development, and comprehensively implemented the principles and policies of the central authorities and the decisions and resolutions of the Fifth Session of the Tenth NPC in 2007. As a result, the national economy continued to grow rapidly, the economic structure and performance improved, and people's lives got better. The central and local budgets were also satisfactorily implemented. | | 2007年，在中国共产党的正确领导下，全国各族人民坚持以邓小平理论和“三个代表”重要思想为指导，深入贯彻落实科学发展观，全面落实中央各项方针政策和十届全国人大五次会议有关决定、决议，国民经济保持了增长较快、结构优化、效益提高、民生改善的良好态势，中央和地方预算执行情况也比较好。 |
| National revenue reached 5.130403 trillion yuan, an increase of 1.254383 trillion yuan or 32.4% over the figure for 2006 (both here and below) and equaling 116.4% of the budgeted figure. This was made up of 2.773899 trillion yuan collected by the central government and 2.356504 trillion yuan collected by local governments. National expenditures amounted to 4.95654 trillion yuan, an increase of 914.267 billion yuan or 22.6% and equaling 106.6% of the budgeted figure. This was made up of 1.144504 trillion yuan disbursed by the central government and 3.812036 trillion yuan by local governments. | | 全国财政收入51304.03亿元，比2006年（下同）增加12543.83亿元，增长32.4%，完成预算的116.4%。其中：中央本级收入27738.99亿元，地方本级收入23565.04亿元。全国财政支出49565.4亿元，增加9142.67亿元，增长22.6%，完成预算的106.6%。其中：中央本级支出11445.04亿元，地方本级支出38120.36亿元。 |
| The implementation of the central budget is as follows: Revenue totaled 2.858949 trillion yuan, an increase of 734.56 billion yuan or 34.6% and equaling 117.1% of the budgeted figure. Revenue included 2.773899 trillion yuan collected by the central government and 85.05 billion yuan turned over by local governments. Expenditures totaled 2.955749 trillion yuan, an increase of 606.464 billion yuan or 25.8% and equaling 110% of the budgeted figure. Expenditures included 1.144504 trillion yuan disbursed by the central government and 1.811245 trillion yuan paid out as tax rebates and transfer payments to local governments. In addition, 103.2 billion yuan was set aside for the central budget stability and regulation fund for future use. The central government deficit was 200 billion yuan, 45 billion yuan less than the amount approved at the Fifth Session of the Tenth NPC. At the end of 2007, the outstanding balance of government bonds in the central budget totaled 5.207465 trillion yuan, which was under the limit of 5.336553 trillion yuan set for the fiscal year. | | 从中央预算执行情况看，中央财政收入28589.49亿元，增加7345.6亿元，增长34.6%，完成预算的117.1%。其中：中央本级收入27738.99亿元，地方上解收入850.5亿元。中央财政支出29557.49亿元，增加6064.64亿元，增长25.8%，完成预算的110%。其中：中央本级支出11445.04亿元，对地方税收返还和转移支付支出18112.45亿元。另外，安排中央预算稳定调节基金1032亿元以备以后使用。中央财政赤字2000亿元，比十届全国人大五次会议批准的2450亿元减少450亿元。2007年末中央财政国债余额52074.65亿元，控制在年度预算限额53365.53亿元以内。 |
| Figure 1 Central Government Revenue and Expenditures in 2007 | | 图一：2007年中央财政平衡关系（略） |
| Expenditures in the central budget (including central government spending plus tax rebates and transfer payments to local governments) were as follows: spending on education totaled 107.635 billion yuan, up 76% and equaling 125.4% of the budgeted figure. Expenditures for science and technology came to 99.999 billion yuan, an increase of 26% and equaling 113.5% of the budgeted figure. Expenditures for the social safety net and employment effort came to 230.316 billion yuan, up 13.7% and equaling 114.1% of the budgeted figure. Expenditures for medical and health care reached 66.431 billion yuan, up 296.8% and equaling 212.4% of the budgeted figure. Expenditures for environmental protection amounted to 78.21 billion yuan, up 61% and equaling 164.7% of the budgeted figure. Expenditures for agriculture, forestry and water conservancy totaled 127.449 billion yuan, up 43.9% and equaling 106.2% of the budgeted figure. Expenditures for industry, commerce and banking (mainly consisting of expenditures for ensuring workplace safety, storing grain, cotton, oil and other important goods and materials, and paying off the debts of policy-supported purchases of grain on credit and the interest on these debts) came to 242.916 billion yuan, up 41% and equaling 127.9% of the budgeted figure. Expenses for national defense totaled 348.277 billion yuan, up 18.1% and equaling 100.3% of the budgeted figure. Expenditures for providing general public services totaled 232.301 billion yuan, up 5% and equaling 100.4% of the budgeted figure. Included in this total is 99.345 billion yuan in interest payments on domestic and foreign debts. Expenditures for tax rebates and fiscal transfer payments to local governments totaled 1.092435 trillion yuan, up 21.2% and equaling 108.1% of the budgeted figure. | | 中央财政支出（包括中央本级支出及对地方税收返还和转移支付支出）执行情况主要是：教育支出1076.35亿元，增长76%，完成预算的125.4%；科学技术支出999.99亿元，增长26%，完成预算的113.5%；社会保障和就业支出2303.16亿元，增长13.7%，完成预算的114.1%；医疗卫生支出664.31亿元，增长296.8%，完成预算的212.4%；环境保护支出782.1亿元，增长61%，完成预算的164.7%；农林水事务支出1274.49亿元，增长43.9%，完成预算的106.2%；工业商业金融等事务（包括安全生产、粮棉油等重要物资储备、解决政策性粮食财务挂账本息等方面的事务）支出2429.16亿元，增长41%，完成预算的127.9%；国防支出3482.77亿元，增长18.1%，完成预算的100.3%；一般公共服务支出2323.01亿元，增长5%，完成预算的100.4%，其中国内外债务付息993.45亿元；对地方税收返还和财力性转移支付支出10924.35亿元，增长21.2%，完成预算的108.1%。（详见报告后附表1，《中华人民共和国2007年全国预算执行情况2008年全国预算（草案）》（以下简称《预算草案》）第10页，62页。） |
| The implementation of local budgets is as follows: revenue amounted to 4.167749 trillion yuan, an increase of 987.246 billion yuan or 31% and equaling 114.9% of the budgeted figure. This included 2.356504 trillion yuan collected by local governments and 1.811245 trillion yuan in revenue from tax rebates and transfer payments paid by the central government. Expenditures totaled 3.897086 trillion yuan, an increase of 775.226 billion yuan or 24.8% and equaling 107.4% of the budgeted figure. Expenditures included 3.812036 trillion yuan spent by local governments and 85.05 billion yuan they turned over to the central government. Transfer payments from the central government accounted for 36.7% of local government spending nationwide, and the percentage went up to 54.1% in the central and western regions. Revenue exceeded expenditures by 270.663 billion yuan, and this surplus mainly came from the surplus revenue in the central and local budgets that was not spent last year and will be rolled over into local budgets this year. These figures may change when the final accounts are calculated. | | 从地方预算执行情况看，地方财政收入41677.49亿元，增加9872.46亿元，增长31%，完成预算的114.9%。其中：地方本级收入23565.04亿元，来自中央税收返还和转移支付的收入18112.45亿元。地方财政支出38970.86亿元，增加7752.26亿元，增长24.8%，完成预算的107.4%。其中：地方本级支出38120.36亿元，上解中央支出850.5亿元。地方本级支出的36.7%来源于中央财政转移支付，其中中西部地区本级支出的54.1%来源于中央财政转移支付。地方财政收支相抵，结转和结余2706.63亿元（主要是中央和地方财政用超收收入安排的部分尚未执行完需结转的项目和结余资金）。上述预算执行数在决算编制汇总后，还会有些变化。（详见《预算草案》第1-16页，62页） |
| Figure 2 Local Governments' Revenue and Expenditures in 2007 | | 图二：2007年地方财政平衡关系（略） |
| The overall situation concerning budget implementation and financial operations in 2007 is as follows: | | 2007年预算执行和财政运行主要情况如下： |
| 1. National revenue grew rapidly. | | （一）全国财政收入快速增长 |
| The national economy maintained rapid yet steady development in 2007. Based on this, financial, tax, and customs authorities at all levels worked hard to administer taxes in accordance with the law, made management more scientific and meticulous, improved the quality and efficiency of tax revenue collection and management, and standardized the management of non-tax income. All this resulted in the rapid growth of national revenue. Specifically: Domestic value added tax (VAT) receipts totaled 1.547011 trillion yuan, up 21% and equaling 108.5% of the budgeted figure. Domestic consumption tax receipts stood at 220.69 billion yuan, up 17% and equaling 107.4% of the budgeted figure. VAT and consumption tax receipts from imports totaled 615.221 billion yuan, up 24% and equaling 109.3% of the budgeted figure. VAT and consumption tax rebates for exports came to 563.5 billion yuan, up 15.5% and equaling 115.5% of the budgeted figure, and this was equivalent to a decrease in revenue by the same amount. Business tax receipts reached 658.199 billion yuan, up 28.3% and equaling 113.6% of the budgeted figure. Corporate income tax receipts grew by 37.9% to reach 876.947 billion yuan, equaling 120.2% of the budgeted figure. Individual income tax receipts rose by 29.8% to reach 318.554 billion yuan, equaling 110.8% of the budgeted figure. Stamp tax receipts amounted to 226.176 billion yuan, an increase of 500.5% and equaling 545% of the budgeted figure. Tariff receipts totaled 143.254 billion yuan, up 25.5% and equaling 114.6% of the budgeted figure. Non-tax revenue stood at 569.104 billion yuan, up 22.8% and equaling 111.2% of the budgeted figure. | | 2007年，国民经济保持平稳快速发展。在此基础上，各级财政、税务、海关等部门大力推进依法治税，积极实施科学化、精细化管理，提高税收征管质量和效率，规范非税收入管理，全国财政收入保持了快速增长。其中，国内增值税15470.11亿元，增长21%，完成预算的108.5%；国内消费税2206.9亿元，增长17%，完成预算的107.4%；进口货物增值税、消费税6152.21亿元，增长24%，完成预算的109.3%；出口货物退增值税、消费税5635亿元，增长15.5%，完成预算的115.5%（账务上作冲减收入处理）；营业税6581.99亿元，增长28.3%，完成预算的113.6%；企业所得税8769.47亿元，增长37.9%，完成预算的120.2%；个人所得税3185.54亿元，增长29.8%，完成预算的110.8%；印花税2261.76亿元，增长500.5%，完成预算的545%；关税1432.54亿元，增长25.5%，完成预算的114.6%；非税收入5691.04亿元，增长22.8%，完成预算的111.2%。（详见报告后附表2） |
| Figure 3 Breakdown of National Revenue in 2007 | | 图三：2007年全国财政收入构成情况（略） |
| It should be noted that the rapid increase in national revenue was mainly a result of rapid yet steady economic development, improved economic structure and efficiency, and strengthened revenue collection and management. There were also unique, policy-related and one-time factors that contributed to the increase. These factors mainly include the following: first, the increases in transactions on the securities market and in the stamp tax rate on securities transactions increased tax revenue by 182.585 billion yuan. Second, tax rebates were reduced by 40 billion yuan due to policy changes, and this was equivalent to an increase in revenue by the same amount. Third, railway transportation enterprises turned over to the central government 19.6 billion yuan from the proceeds of their sale of state assets, and that was a one-time only source of revenue. Fourth, special surcharges on oil sales for the whole year totaled 50.14 billion yuan, an increase of 12.937 billion yuan over 2006 when they were collected for only two quarters. | | 需要说明的是，全国财政收入快速增长主要得益于国民经济平稳快速发展、结构优化、效益提高和收入征管加强。同时，也有一些特殊性、政策性和一次性增收因素，主要包括：一是证券市场交易活跃和适用税率提高，证券交易印花税增收1825.85亿元；二是出口退税政策调整，减少退税400亿元，相应体现为收入增加；三是铁道运输企业出售国有资产收入上交196亿元，属于一次性收入；四是石油特别收益金全年征收501.4亿元，增加129.37亿元。（2006年只征收了两个季度） |
| National revenue exceeded the budget target by 723.9 billion yuan, including a 416.8 billion yuan excess in the central budget. The main reasons for this are as follows. The actual economic growth rate exceeded the target rate. In particular the actual growth in areas that generate tax revenue, including added value of industry and commerce, total fixed asset investment, total volume of imports and exports, total retail sales of commodities, and corporate profits all exceeded the projected figures by a large margin, so the actual tax revenue they generated exceeded the budgeted figures. In implementing the budget, the government introduced new policies for strengthening macroeconomic regulation, such as adjustments of the stamp tax on securities transactions and the policy on export tax rebates, and they also contributed to the revenue increase. In addition, tax collection and management were strengthened, resulting in the collection of a higher proportion of taxes owed. The surplus revenue in the central budget in 2007, except that portion used to finance additional expenditures required by law, was mainly used in important areas concerning people's lives and for establishing systems and mechanisms in accordance with the Budget Law of the People's Republic of China, the Law on Oversight by the Standing Committees of People's Congresses at All Levels of the People's Republic of China, the Decision of the NPC Standing Committee on Improving Examination and Oversight of the Central Budget, and relevant resolutions and decisions of the Fifth Session of the Tenth NPC, as well as on the basis of comments and suggestions from the Law Enforcement Inspection Group of the NPC Standing Committee, relevant special committees of the NPC and deputies to the NPC. First, 101.4 billion yuan was spent in compliance with the requirements of the existing financial system and regulations. Of this sum, 66.7 billion yuan was spent to increase tax rebates and general transfer payments to local governments. The surplus revenue of 11.7 billion yuan from the vehicle purchase tax was all spent on road construction, including the maintenance and repair of dilapidated bridges. All the 19.6 billion yuan that railway transportation enterprises received from the sale of their state assets and turned over to the central government was spent on railway construction. In addition, 2.9 billion yuan was spent on science and technology. Second, 143.7 billion yuan was spent to improve people's lives and strengthen weak links. Of this sum, 16.1 billion yuan went to agriculture, forestry and water conservancy; 21 billion yuan to education; 34.4 billion yuan to the social safety net and employment effort; 31.3 billion yuan to medical and health care; 19.6 billion yuan to environmental protection; 4.8 billion yuan to low-rent housing subsidies; 13.3 billion yuan to public security and general public services; and 1.1 billion yuan to culture. Third, 171.7 billion yuan was spent to make public finance and economic activities more stable and sustainable. This breaks down as follows: 45 billion yuan was spent to reduce the budget deficit; 23.5 billion yuan went to clearing up historical debts arising from grain policies; and the other 103.2 billion yuan was spent to increase the central budget stability and regulation fund. The State Council has reported its use of the surplus to the Standing Committee of the Tenth NPC. | | 全国财政收入比预算超收7239亿元，其中，中央财政超收4168亿元，主要原因是：国民经济实际增长速度高于预期目标，特别是与税收直接相关的工商业增加值、全社会固定资产投资、外贸进出口总额、社会消费品零售总额、企业实现利润等实际增长大大高于预期目标，相应的税收实际收入也高于预算数；年度预算执行中国家根据加强和改善宏观调控的需要出台一些新政策，如证券交易印花税和出口退税政策调整，相应增加了一部分收入；税收征管加强，征收率进一步提高。根据《中华人民共和国预算法》、《中华人民共和国各级人民代表大会常务委员会监督法》、《全国人民代表大会常务委员会关于加强中央预算审查监督的决定》和十届全国人大五次会议有关决定、决议要求，并认真研究和吸收全国人大常委会执法检查组、全国人大有关专门委员会、部分全国人大代表的意见和建议，中央财政超收收入除依法增加有关支出外，主要用于办关系民生的大事、办建立机制制度的事。一是根据现行财政体制和制度规定增加安排支出1014亿元。其中：增加对地方一般性转移支付和税收返还667亿元，车辆购置税超收117亿元专项用于病险桥梁维修改造等公路建设，铁道运输企业国有资产变现收入196亿元专项用于铁路建设，增加科学技术支出29亿元。二是改善民生和加强薄弱环节增加安排支出1437亿元。其中：农林水事务支出161亿元，教育支出210亿元，社会保障和就业支出344亿元，医疗卫生支出313亿元，环境保护支出196亿元，廉租住房保障补助48亿元，公共安全、一般公共服务支出133亿元，文化支出11亿元。三是进一步增强财政经济运行的稳定性和可持续性安排1717亿元。包括：削减财政赤字450亿元，解决政策性粮食财务挂账历史欠账235亿元，增加中央预算稳定调节基金1032亿元。2007年中央财政超收收入安排情况，国务院已向十届全国人大常委会报告。 |
| 2. Macro-regulation was further strengthened through public finance. | | （二）财政宏观调控进一步加强 |
| On the basis of increasing spending on agriculture, rural areas and farmers and increasing transfer payments, we promptly improved measures for implementing a prudent fiscal policy and coordinated these improvements with other policies to solve serious problems affecting economic performance. All this promoted sound and rapid economic development. | | 针对经济运行中存在的突出问题，在认真落实加大“三农”投入和转移支付力度等措施的基础上，及时完善稳健财政政策有关措施，并与其他政策协调配合，促进了经济又好又快发展。 |
| We reduced the deficit significantly and improved the mix of central government development investment. The central government deficit was 200 billion yuan in 2007, dropping to 0.8% of GDP. This figure is attributed to a deficit reduction of 30 billion yuan from 2006 in the budget for 2007 and a deficit reduction of another 45 billion yuan when the budget was implemented. Central government development investment in 2007 totaled 134.4 billion yuan. These funds were mainly used to build a new socialist countryside, develop social programs, protect the ecosystem and develop the western region. The pace of budget implementation was adjusted to ensure budgetary funding for key projects. | | 较大幅度地削减财政赤字，优化中央建设投资结构。财政赤字在年初预算比2006年减少300亿元的基础上，执行中又削减450亿元，中央财政赤字2000亿元，占GDP的比重下降到0.8%。中央建设投资规模1344亿元，主要用于社会主义新农村建设、社会事业发展、生态环境保护、西部大开发等方面。合理把握投资项目预算下达节奏，优先安排重点项目预算资金。 |
| We implemented fiscal and taxation measures to curb excess liquidity. In accordance with the Resolution of the NPC Standing Committee on Approving the Issuance of Special Government Bonds by the Ministry of Finance to Buy Foreign Exchange and on Adjusting the Limit for the Outstanding Balance of Government Bonds at the End of 2007, the Ministry of Finance issued 1.55 trillion yuan worth of special government bonds to buy 200 billion U. S. dollars of foreign exchange, thus releasing more RMB from foreign exchange holdings and reducing the pressure on implementation of monetary policy. We reduced the applicable tax rate for individual income on savings interest from 20% to 5%. As a result, people's incomes from savings interest increased, while at the same time the impact of rising prices on these incomes was reduced. | | 实施缓解流动性过剩的财税措施。根据《全国人民代表大会常务委员会关于批准财政部发行特别国债购买外汇及调整2007年末国债余额限额的决议》，财政部发行15500亿元人民币特别国债用于购买2000亿美元外汇，减少了外汇占款，减轻了货币政策的操作压力。将储蓄存款利息所得个人所得税适用税率由20%调减为5%，增加了居民存款收益，降低了因物价上涨对居民储蓄存款利息收益的影响。 |
| We adjusted and improved fiscal and taxation measures to promote the balance of payments. We eliminated export rebates for 553 resource products and products whose production is energy intensive or highly polluting. Export rebate rates were reduced for 2,268 products whose export might easily lead to trade friction. We lowered import tariffs on 511 energy resources and resource products and increased export tariffs on 222 resource products and products whose production is energy intensive or highly polluting. We adjusted the list of commodities whose use is classified as prohibited or subject to some restrictions in the processing trade. Preferential tax treatment was given to the importation of some resource products and major equipment. A policy was introduced to subsidize imports of products and technologies on the list of products and technologies whose import is encouraged. We gave support to enterprises following the "go global" policy. | | 调整完善促进国际收支平衡的财税措施。取消了553项高耗能、高污染、资源性产品的出口退税，降低了2268项容易引起贸易摩擦商品的出口退税率。降低了能源资源性产品等511项商品的进口关税，提高了高耗能、高污染、资源性产品等222项商品的出口关税。调整了加工贸易禁止类和限制类商品范围，对部分资源性产品、重大技术装备等实施进口税收优惠，出台了对鼓励目录内产品和技术进口的补贴政策。支持企业实施“走出去”战略。 |
| We improved fiscal and taxation measures to support energy conservation and emissions reduction. The central government allocated 23.5 billion yuan and local governments increased funding to support the launch of ten major national energy conservation projects; build pipe networks for urban sewage treatment systems in the central and western regions; control water pollution in the Huai, Hai, Liao and Songhua rivers and Tai, Chao and Dianchi lakes; and eliminate backward production facilities. We formulated and introduced a policy making it mandatory for governments to buy energy-saving products. Further, the number of products labeled as environmentally friendly and to be given priority in government procurement was increased from 856 to 2,823. A preferential tax policy was introduced to encourage the pumping, extraction and utilization of coal seam gas and to encourage water-conserving irrigation. The resource tax rate on selected taxable mineral products was adjusted to promote rational exploration and utilization of natural resources. Environmental protection and energy conservation were taken as factors for eligibility for preferential tax treatment under the new Law on Corporate Income Tax. We made steady progress in the reform of the compensation system for the use of mineral resources and comprehensively implemented policies for promoting the development of both renewable resources and new energy resources. We made innovations in the mechanism for responding to climate change. | | 强化支持节能减排的财税措施。中央财政支出235亿元，地方也加大了投入力度，支持十大节能工程、中西部城镇污水处理设施配套管网建设、“三河三湖”及松花江流域水污染治理、淘汰落后产能等。制定并出台了节能产品强制政府采购政策，将政府优先采购的环境标志产品从856种增加到2823种。运用税收优惠政策，鼓励煤层气的抽采利用和农业节水灌溉；调整部分应税矿产品资源税的税额标准，促进资源的合理开发利用；将环境保护、节约能源等纳入新的企业所得税法的税收优惠范围。稳步推进矿产资源有偿使用制度改革，全面实施促进可再生能源和新能源发展政策。创新应对气候变化工作机制。 |
| We gave strong support to scientific and technological advances and independent innovation. We increased allocations to the State Natural Sciences Fund, the National Key Technology R&D Program and other research programs. We gave greater support to nonprofit research institutes and scientific research in nonprofit sectors. We also supported the building of a system of industrial technologies for modern agriculture, the establishment of a national platform to develop basic conditions for science and technology, and the creation of national laboratories and national key laboratories. We promoted reform of the system for managing research institutes. We encouraged independent innovation in small and medium-sized science and technology enterprises, launched a pilot project for venture capital investment, and formulated and implemented taxation policies to support the development of state university science parks and science and technology business incubators. | | 大力支持科技进步和自主创新。增加对国家自然科学基金、国家科技支撑计划等的投入，加大对公益性科研机构和公益性行业科研的支持力度，支持现代农业产业技术体系、国家科技基础条件平台、国家实验室和国家重点实验室建设。推动科研机构管理体制改革。促进科技型中小企业自主创新，开展创业风险投资试点，制定实施支持国家大学科技园以及科技企业孵化器等科技发展的相关税收政策。 |
| 3. We gave more support for the building of a new socialist countryside. | | （三）支持社会主义新农村建设力度加大 |
| Funding for agricultural subsidies increased substantially. The central government spent 27.6 billion yuan, an increase of 130%, to provide farmers with general direct subsidies for buying agricultural production supplies. It also spent two billion yuan in subsidies for purchasing agricultural machinery and tools, up 233.3%, and 6.66 billion yuan in subsidies for growing superior grain varieties, up 60.5%. Direct subsidies to grain growers nationwide came to 15.1 billion yuan, and in 13 major grain-producing provinces and autonomous regions these subsidies accounted for more than 50% of those areas' grain risk funds. The government set price floors for the purchase of grain and bought 28.95 billion kilograms of wheat. The central government allocated 10.53 billion yuan to support the production of hogs, dairy products and oilseeds and ensure that supplies were adequate to meet demand. We carried out trials to subsidize insurance premiums for essential crops such as rice and wheat in six provinces and autonomous regions. We also supported programs to train 3.5 million rural workers for nonagricultural employment as well as scientific and technological training programs in 20,000 villages to foster a new type of farmer. | | 大幅增加涉农补贴资金。中央财政对农民的农资综合直补支出276亿元，增长130%。农机具购置补贴支出20亿元，增长233.3%。良种补贴支出66.6亿元，增长60.5%。全国粮食直补资金151亿元，13个粮食主产省（区）均达到本省（区）粮食风险基金的50%以上。实施粮食最低收购价政策，收购小麦579亿斤。中央财政支出105.3亿元，支持生猪、奶业和油料生产发展，保障市场供应。在六个省（区）开展水稻、小麦等重要农作物保险保费补贴试点。支持350万农村劳动力进行转移培训，在2万个村开展新型农民科技培训。 |
| Rural working and living conditions were improved. The central government spent 19.46 billion yuan to continue funding the construction of six categories of small rural projects (water-efficient irrigation, potable water supplies, road building, methane production facilities, hydroelectric plants, and pasture enclosure, Tr.) and another 4.2 billion yuan to build small water conservancy facilities and renovate small, dilapidated reservoirs. A total of 11.57 billion yuan was spent to promote overall development of agriculture, resulting in 1.57 million hectares of low- and medium-yield farmland being upgraded and high-grade arable land being cultivated, and in three billion kilograms of grain production capacity being added last year. Part of this sum also went to 1,457 projects to make agricultural operations more industrial. An additional 17.2 billion yuan paid out to the central government in compensation for land converted to development purposes was used to develop and protect primary farmland, improve land and cultivate arable land. One billion yuan was appropriated to promote the development of farmers' specialized cooperatives and the dissemination of agricultural science and technology. In addition, 1.29 billion yuan was spent to improve the distribution of goods and develop the market system in the countryside. | | 改善农村生产生活条件。中央财政支出194.6亿元，加强农村“六小”工程建设。支持小型农田水利设施建设和小型病险水库除险加固，支出42亿元。推进农业综合开发，支出115.7亿元，改造中低产田、建设高标准农田2360万亩，全年新增粮食生产能力30亿公斤，扶持1457个农业产业化经营项目。新增建设用地土地有偿使用费支出172亿元，用于基本农田建设和保护、土地整理以及耕地开发。支出10亿元，促进农民专业合作组织发展、农业科技推广。加强农村商贸流通和市场体系建设支出12.9亿元。 |
| Support was given to fight natural disasters, provide disaster relief and reduce poverty through development. In response to serious natural disasters in 2007, the central government promptly appropriated 13.3 billion yuan for disaster relief, supplemented by generous appropriations from local governments. To intensify poverty reduction through development, the central government spent 14.4 billion yuan mainly in poor areas in the central and western regions. We also made innovations in working mechanisms, which made our poverty reduction efforts even more effective. | | 支持抗灾救灾和扶贫开发。针对2007年自然灾害比较严重的形势，中央财政及时安排并拨付133亿元，地方财政也积极安排资金，有力地支持了抗灾救灾。加强扶贫开发工作，支出144亿元，重点支持中西部贫困地区，并创新工作机制，提高扶贫开发实效。 |
| We promoted the development of rural social programs. We gave strong support to rural compulsory education, a new type of rural cooperative medical care and other rural social programs. We continued to implement the system for rewarding and supporting some rural families that observed the state's family planning policy and carried out the "fewer children equals faster prosperity" project in the western region. Trials for a special assistance system for family planning were launched in selected areas. | | 促进农村社会事业发展。大力支持农村义务教育、新型农村合作医疗等农村社会事业发展。继续实施农村部分计划生育家庭奖励扶助制度、西部地区计划生育“少生快富”等工程，启动计划生育特别扶助制度试点。 |
| Altogether, 431.8 billion yuan from the central budget was spent on agriculture, rural areas and farmers, an increase of 80.1 billion yuan or 23%. It should be pointed out here that expenditures supporting agriculture, rural areas and farmers do not constitute a single budgetary item. In order to make it easier for you to examine and deliberate expenditures in this area, we have combined all expenditure items related to agriculture, rural areas and farmers so there will be some overlap with expenditures for education, medical and health care, etc. | | 以上中央财政用于“三农”的各项支出合计4318亿元，增加801亿元，增长23%。（需要说明的是，“三农”支出并不是单独的预算科目。为了便于审议，专门把涉农的各方面支出项目综合反映在“三农”支出中，因此与以下教育、医疗卫生等相关科目会有所交叉） |
| 4. We made further progress in ensuring the people's wellbeing and improving their lives. | | （四）保障和改善民生取得新进展 |
| We promoted the development of education. Spending of the central government on education totaled 107.635 billion yuan, an increase of 76%. A total of 36.48 billion yuan from the central budget, along with 32.3 billion yuan from local budgets, was spent to fully carry out the reform to introduce a system for guaranteeing funding for rural compulsory education, exempt all the students receiving compulsory education in rural areas across the country from paying tuition and miscellaneous education fees, provide them with free textbooks, give living allowances to students from poor families who stay in school dormitories, raise budgetary funding for operating expenses of primary and secondary schools and increase subsidies for renovating their buildings. All this benefited 150 million students receiving compulsory education in rural areas and 7.8 million students from poor families living on campus. We supported the trials to provide free education to education students at normal universities directly under the Ministry of Education. A new policy system for providing financial assistance to students from poor families was adopted to cover more students and raise the amount of aid they receive. We also gave financial support to students from poor families at regular undergraduate institutions, and vocational colleges and secondary vocational schools in the form of grants. | | 推动教育事业发展。中央财政用于教育支出1076.35亿元，增长76%。全面实施农村义务教育经费保障机制改革，对全国农村义务教育阶段学生全部免除学杂费，全部免费提供教科书，对家庭经济困难寄宿生提供生活补助，提高中小学公用经费和校舍维修经费补助标准，中央财政支出364.8亿元，地方财政也相应支出323亿元，使1.5亿学生和780万名家庭经济困难寄宿生受益。支持在教育部直属师范大学实施师范生免费教育试点。实施新的家庭经济困难学生资助政策体系，扩大资助比例，提高资助水平，通过助学金等形式对家庭经济困难的普通本科高校、高等和中等职业学校学生给予资助。 |
| We stimulated the development of medical and health care. Central government expenditures for medical and health care reached 66.431 billion yuan, a rise of 296.8%. The new type of rural cooperative medical care was extended to reach 730 million rural residents in 86% of the country's counties, and the central government provided 11.4 billion yuan in subsidies for this program. We began trials to implement a basic medical insurance system for urban residents in selected cities, with annual subsidies of at least 40 yuan per person from the central government. A total of 3.4 billion yuan was spent to further carryout the work of providing medical care for needy urban and rural residents. Spending on public health increased, with 9.68 billion yuan used primarily to support prevention and control of major diseases and development of community-based health services. | | 促进医疗卫生事业发展。中央财政用于医疗卫生支出664.31亿元，增长296.8%。新型农村合作医疗制度覆盖面扩大到全国86%的县，参合农民达7.3亿人，中央财政补助114亿元。城镇居民基本医疗保险制度开始试点，财政对试点城市参保居民按每人每年不低于40元的标准给予补助。进一步推进城乡医疗救助工作，支出34亿元。加大公共卫生投入力度，支出96.8亿元，重点支持重大疾病防治和社区卫生服务发展。 |
| We supported social safety net, employment and other work. The central government spent 230.316 billion yuan on the social safety net and employment effort, an increase of 13.7%. To put in place a system of cost of living allowances for rural residents throughout the country, the central government paid out three billion yuan in subsidies to areas with financial difficulties and local governments also increased their spending. It spent 16 billion yuan to support improvements in the system of cost of living allowances for urban residents. It allocated 6.5 billion yuan in subsidies to raise the basic pension benefits for retired enterprise employees. It also granted 1.7 billion yuan in subsidies to increase the allowances for entitled groups and allowed more people to become eligible for these allowances, benefiting over six million people. Subsidies were granted to urban recipients of cost of living allowances as well as junior college and secondary technical school students from poor families who were materially affected by the rises in the prices of pork and other foods. A total of 15 billion yuan was granted in subsidies to industries and groups such as fisheries and taxi drivers that were greatly affected by the increases in the prices of refined oil products. A total of 5.11 billion yuan was allocated to relieve enterprises of their obligation to operate social programs. Twenty billion yuan was spent to subsidize the policy-based closures or bankruptcies of 92 state-owned enterprises (SOEs) and to find new employment for 357,000 of their laid-off employees. Another ten billion yuan in subsidies was allocated to pay long-overdue salaries and wages owed to SOE employees. The central government spent 13.7 billion yuan to provide further aid to residents displaced by large and medium-sized reservoirs. The central government paid out 23.8 billion yuan in subsidies to increase support for employment and reemployment efforts, and it further improved the preferential taxation policy for employment of the jobless, people with physical or mental disabilities, and other special groups. | | 支持社会保障和就业等工作。中央财政用于社会保障和就业支出2303.16亿元，增长13.7%。在全国农村全面建立最低生活保障制度，补助财政困难地区30亿元，地方财政也增加了投入。补助160亿元，支持完善城市居民最低生活保障制度。提高企业退休人员基本养老金标准，补助65亿元。提高优抚对象抚恤补助标准，扩大优抚对象范围，补助17亿元，享受补助的优抚对象达到600多万人。对受猪肉等食品类价格上涨影响较大的城市低保对象和在校家庭经济困难大中专学生等给予补贴。对受成品油价格调整影响较大的渔业、出租车司机等行业和群体补贴150亿元。分离企业办社会职能支出51.1亿元。安排92户国有企业政策性关闭破产补助200亿元，安置职工35.7万人。补助100亿元支持解决国有企业职工工资历史拖欠。支持做好大中型水库移民后期扶持工作，支出137亿元。加大就业再就业工作的支持力度，中央财政补助238亿元，进一步完善失业人员、残疾人等特殊群体就业的税收优惠政策。 |
| We supported environmental protection and ecological conservation. The central government allocated 38.37 billion yuan to support implementation of key forestry ecological projects such as protecting virgin forests, reforesting farmland, and controlling the sources of dust storms affecting Beijing and Tianjin and to further improve the policy for funding ecological conservation of forests. This figure includes an additional allocation of 1.12 billion yuan to continue to provide rural households that reforested their land with subsidies after their grain and cost of living allowances expired. The central government also paid 1.58 billion yuan to support the reform of the system of collective forest rights. | | 加强环境保护和生态建设。中央财政支出383.7亿元，支持实施天然林保护、退耕还林、京津风沙源治理等林业重点生态工程，进一步完善森林生态效益补偿基金政策。其中，新增11.2亿元，用于在现行退耕还林粮食和生活费补助期满后继续补助退耕农户。支持集体林权制度改革，中央财政补助15.8亿元。 |
| We instituted a low-rent housing system. For this purpose, the central government allocated 5.1 billion yuan. This was supplemented by increases in spending by local governments. The central government also formulated accompanying financial measures and methods and clarified tax and fee policies to support the efforts of all localities to set up a sound low-rent housing system in urban areas. We also deepened the reform of the housing system and improved the system for managing matching-fund programs for housing. | | 建立廉租住房制度。中央财政安排51亿元，各地也相应加大了投入，并制定财政配套措施办法，明确相关税费扶持政策，支持各地建立健全城市廉租住房制度。深化住房制度改革，完善住房公积金管理制度。 |
| We promoted development of cultural programs and the culture industry. We vigorously advanced the reform of the cultural management system and sped up development of the system of public cultural services in rural areas. The primary focus of support was on implementing projects to make the reception of central radio and television programming available to more areas through broadcasting facilities rather than cable, to set up a national shared databank of cultural information and resources, and to show movies in the countryside. All of these projects helped enrich the cultural life of rural residents. We also supported growth of the cartoon and animation sector in China. | | 促进文化事业和产业发展。积极推进文化体制改革，加快农村公共文化服务体系建设，重点支持实施中央广播电视节目无线覆盖、全国文化信息资源共享和农村电影放映等工程，丰富了农村文化生活。支持我国动漫产业发展。 |
| We strengthened public services and public security. The central government appropriated 3.3 billion yuan to support efforts to tighten oversight of the quality and safety of exports, to crack down on the production and marketing of counterfeit goods and conduct random inspections and special campaigns to ensure the quality of products, and to improve the safety standard system and the inspection and testing system for food. It spent three billion yuan to fully fund the expenditures of courts following the reform of court costs. It also allocated 7.49 billion yuan in subsidies to help procuratorial, judicial and public security organs in poor areas improve their equipment and supplies while also ensuring funding for the costs of handling cases. | | 加强公共服务和公共安全。中央财政支出33亿元，支持加强出口产品质量安全监管，开展质量抽查打假和专项整治，健全食品安全标准体系和检验检测体系。支出30亿元，加强诉讼收费制度改革后法院经费保障。帮助贫困地区政法机关改善执法办案装备和解决办案经费不足，补助74.9亿元。 |
| 5. Fiscal and taxation reforms progressed steadily. | | （五）财税改革稳步推进 |
| The system of transfer payments was further improved. The central government's fiscal transfer payments to local governments, mainly in the central and western regions, came to 709.29 billion yuan in 2007, an increase of 193.32 billion yuan. This figure includes 250.5 billion yuan in general transfer payments, which were used to promote a more balanced financial distribution among different regions. We improved the methods for calculating fiscal transfer payments and introduced a transfer payment system to assist cities that had depended on resources that are now exhausted. We adjusted and improved the "three rewards and one subsidy" policy and increased the rewards to local governments for balancing financial distributions among counties and ensuring key expenditures. The central government allocated 34 billion yuan for rewards and subsidies, an increase of 10.5 billion yuan. This helped to further ease the financial difficulties of both counties and townships. The proportion of county-level expenditures to total local expenditures throughout the country increased by three percentage points compared to the figure before the policy was adopted. We reviewed special transfer payments and cut their number from 213 to 174. The State Council has reported on standardizing transfer payments to the Standing Committee of the Tenth NPC. | | 转移支付制度进一步完善。2007年中央财政对地方（主要是中西部地区）的财力性转移支付达到7092.9亿元，增加1933.2亿元，其中一般性转移支付2505亿元，促进了地区间财力均衡分配。完善财力性转移支付测算办法，建立资源枯竭型城市转移支付制度。调整完善“三奖一补”政策，增加了对地方调节县级财力差距和保障重点支出的奖励，中央财政奖补资金达到340亿元，增加105亿元，县乡财政困难问题得到进一步缓解，全国县级支出占地方支出的比例较政策出台前提高了3个百分点。清理整合中央财政专项转移支付项目，从213个压缩到174个。有关规范财政转移支付情况国务院已向十届全国人大常委会报告。 |
Important headway was made in taxation reform. The corporate income tax systems for domestic and overseas-funded enterprises were reformed, and the new Law on Corporate Income Tax | | 税制改革取得重要进展。改革内外资企业所得税制度，新的企业所得税法及实施条例从2008年1月1日起实施。修订后的城镇土地使用税、车船税运行平稳，相关政策进一步完善。在东北地区试点基础上，增值税转型改革范围扩大到中部26个老工业基地城市的八个行业。资源税改革取得阶段性成果。 |
| Reform of the budgetary system gradually made progress. The budgetary system for managing state capital was put into trial operation. The new classification system for government revenue and expenditures was widely adopted in compiling budgets and final accounts and implementing budgets. The reform requiring all central and local government departments to prepare their budgets was deepened, and progress was made in improving the system of standards for expenditures. Trials to set allowable limits for in-kind expenditures and to evaluate performance of budgetary expenditures were conducted. The reform to set up a centralized treasury payment system was carried out in all central government departments, their subsidiary bodies responsible for preparing their own budgets, governments of provincial-level localities and cities specially designated in the state plan, and bodies of most cities and counties that prepare their own budgets. This reduced the steps in the transfer of funds. Trials were conducted on the computerized horizontal integration of the bank accounts for the tax revenue of finance departments and tax departments with the treasury in more than ten provinces. Reform of the collection and transfer of non-tax revenue was carried out in approximately 50 central government departments and nearly all localities, ensuring that revenue finds its way to the state treasury in a timely manner. We improved the government procurement system and deepened the reform of separating revenue from expenditures. Steady progress was made in standardizing the distribution of income to civil servants. Support for corporate and financial reform was also strengthened. | | 预算制度改革逐步推进。国有资本经营预算制度开始试行。全面使用新的政府收支分类科目编制政府预、决算，组织预算执行。部门预算改革不断深化，支出标准体系继续完善，开展了实物费用定额和预算支出绩效考评试点。所有中央部门及所属基层预算单位，全国所有省份和计划单列市本级以及大多数市县的基层预算单位实施了国库集中支付改革，减少了资金运行的中转环节。财税库银税收收入电子缴库横向联网在10多个省份开始试点，近50个中央部门和绝大多数地方实施了非税收入收缴改革，保障财政收入及时入库。政府采购制度不断健全。“收支两条线”管理改革进一步深化。规范公务员收入分配秩序工作平稳开展。支持企业、金融等改革也取得了成效。 |
| Overall rural reform was deepened. This reform was carried out to varying degrees in 31 provincial-level localities across the country. The tax and fee reform in state-owned farms was promoted, saving 18.56 million farm workers 6.2 billion yuan, or 332 yuan per person. Six billion yuan was appropriated from the central budget to pay off rural debts that were incurred in making nine-year compulsory education universal. Local governments also actively took steps to raise financial resources for this purpose. The overall reform in large lake regions to ease the financial burden of farmers there was steadily advanced, saving 26.16 million farmers 2.3 billion yuan, or 89 yuan per person. | | 农村综合改革不断深化。全国31个省份在不同范围内进行了农村综合改革。推进国有农场税费改革，减轻1856万农场职工负担62亿元，人均减负332元。中央财政补助60亿元，地方也积极筹措资金，开展化解农村义务教育“普九”债务试点。稳步实施大湖区农民负担综合改革，共减轻大湖区2616万农民负担23亿元，人均减负89元。 |
| 6. Financial management and oversight were enhanced. | | （六）财政管理和监督继续强化 |
| The timeframe for budgetary preparation was extended, and procedures for preparing and submitting budgets were standardized. Supervision of budgetary preparation was strengthened. Budget implementation work was strengthened. Relevant institutions and measures were improved, and budgetary implementation became more efficient. Trials of paying the expenses of official business with bankcards progressed smoothly. Review of state-owned assets in administrative bodies and government-affiliated institutions was completed. A number of laws and regulations, including the new Law on Corporate Income Tax, were enacted. Research on reform of government accounting was deepened. The new General Rules on Corporate Finance and Rules on Finance in Financial Enterprises were issued and implemented. A system of corporate accounting norms was steadily implemented in both listed companies and some unlisted SOEs. The new system of auditing norms was widely instituted in accounting firms. Notable results were achieved in fiscal oversight. A total of 56.9 billion yuan was found to have been used contrary to regulations or disciplinary rules, of which 21.5 billion yuan was recovered, and responsible persons were held accountable for the losses. Steady progress was made in the computerization of financial management, and its successes are gradually becoming apparent. The State Council gave careful consideration to the relevant decisions and resolutions of the NPC as well as the comments and suggestions raised in the auditing report, and it requested that the Ministry of Finance and other relevant departments willingly accept the oversight by the NPC, the auditing authorities and the public, and take effective steps to rectify their problems. The Ministry of Finance and other relevant departments have worked hard to identify the causes of problems and conscientiously rectified them. The State Council has submitted a report on this matter to the Standing Committee of the Tenth NPC. | | 增加预算编制时间，规范预算编报程序，预算编制管理进一步强化。加强预算执行工作，完善有关制度措施，预算执行效率不断提高。稳步推行公务卡管理试点。全国行政事业单位国有资产清查圆满完成。新的企业所得税法等一批法律法规顺利出台。政府会计改革研究不断深入。新的《企业财务通则》和《金融企业财务规则》公布执行。企业会计准则体系在上市公司和部分国有企业平稳实施，新的审计准则体系在会计师事务所全面执行。财政监督成效明显，共查出各种违规违纪资金569亿元，挽回损失215亿元，并追究相关人员的责任。财政管理信息化建设稳步推进，作用逐步显现。国务院对全国人大有关决定、决议和审计报告所提问题和意见高度重视，要求财政部及有关部门自觉接受全国人大、审计和社会监督，切实加强整改。财政部会同有关部门深入查找原因，认真加以整改。相关情况国务院已报十届全国人大常委会。 |
| The year 2007 was the last year in the term of this government. A review of the past five years shows that work in public finance took on a new aspect. | | 2007年是本届政府任期的最后一年。回顾过去的五年，财政工作呈现新的面貌。 |
| Financial strength was constantly increased. Between 2003 and 2007, national revenue totaled about 17 trillion yuan, 10 trillion yuan more than the total of the preceding five years, and an average annual increase of 22.1%. National expenditures totaled about 17.7 trillion yuan, 9.6 trillion yuan more than the total of the preceding five years, and an average annual increase of 17.6%. | | 财政实力不断壮大。2003-2007年，全国财政收入累计约17万亿元，比上一个五年增加10万亿元，年均增长22.1%；全国财政支出累计约17.7万亿元，比上一个五年增加9.6万亿元，年均增长17.6%。 |
| Figure 4 National Revenue and Expenditures from 2003 to 2007 | | 图四：2003－2007年全国财政收支情况（略） |
| Public finance played an effective role in macroeconomic regulation. As necessitated by the changing economic situation, we shifted from a proactive fiscal policy to a prudent one and reduced the central government deficit considerably. We improved regulatory measures in a timely and targeted way, which in turn promoted sound and rapid economic development. | | 财政宏观调控作用有效发挥。根据经济形势发展变化的需要，由积极的财政政策转向稳健的财政政策，较大幅度地削减中央财政赤字，及时、有针对性地完善调控措施，促进了经济又好又快发展。 |
| Figure 5 Central Government Deficit in Yuan and as a Percentage of the GDP | | 图五：2003－2007年中央财政赤字数额及占GDP比重变化情况（略） |
| Public finance played a visible role in ensuring the wellbeing of the people and improving their lives. We improved the structure of expenditures. More financial resources were expended on improving people's lives. Vigorous efforts were made to establish long-term mechanisms for ensuring the wellbeing of the people and improving their lives. All this contributed to the building of a harmonious society. Between 2003 and 2007, 2.43 trillion yuan of national revenue was spent on education, 629.4 billion yuan on medical and health care, 1.95 trillion yuan on the social safety net and 310.4 billion yuan on culture and sports. Compared with the preceding five years, the above expenditures are increases of 126%, 127%, 141% and 130% respectively. The central government spent a total of 1.6 trillion yuan on solving problems related to agriculture, rural areas and farmers. | | 财政保障和改善民生成效显著。优化支出结构，持续加大对民生领域的投入力度，着力建立保障和改善民生的长效机制，促进了和谐社会建设。2003-2007年，全国财政用于教育、医疗卫生、社会保障、文化体育等方面的支出累计达到2.43万亿元、6294亿元、1.95万亿元和3104亿元，分别比上一个五年增长1.26倍、1.27倍、1.41倍和1.3倍。中央财政用于“三农”的支出累计达到1.6万亿元。（详见报告后附图1-5） |
| Major progress was made in fiscal and taxation reforms. The agricultural tax, livestock tax and special product tax were fully rescinded, and the tax and fee reform in rural areas successfully entered a new stage of overall rural reform. The reform of the export tax rebate system obtained significant success. The taxation system was further improved, and various reforms in the budgetary system were deepened. Improvement was made to the financial system, and reform of the income distribution system steadily advanced. | | 财税改革取得重大进展。农业税、牧业税和特产税全面取消，农村税费改革顺利转入农村综合改革新阶段。出口退税机制改革取得明显成效，税收制度进一步健全，各项预算制度改革继续深化，财政体制不断完善，收入分配制度改革稳步推进。 |
| Steady progress was made in the standardization of financial management and oversight. Budgetary preparation and implementation were improved. Management of state-owned assets by administrative bodies and government-affiliated institutions was gradually strengthened. Much progress was made in running fiscal affairs through legal means. The financial accounting system was improved; the financial oversight mechanism was strengthened, and the computerization of financial management was accelerated. | | 财政管理和监督不断规范。预算编制和执行管理以及行政事业单位国有资产管理逐步加强，依法理财深入推进，财务会计制度进一步健全，财政监督机制不断完善，财政管理信息化建设步伐加快。 |
| At the same time, we are fully aware that there still exist problems concerning public finance work. Budgets are crudely prepared, and they are not scientific and accurate enough. The fiscal systems at and below the provincial level need further improvement, the transfer payment system is not yet sufficiently standardized, and some counties and townships are still experiencing financial difficulties. The structure of taxes and fees is not reasonable. The proportion of non-tax revenue in some localities is still too high. The fiscal expenditure system needs to be improved, and support to weak links including agriculture, rural areas and farmers needs to be increased. Fiscal management needs to be more meticulous. There is still serious loss and waste. The legal framework of public finance is weak. The risk of liabilities in public finance cannot be overlooked. We need to give these problems our full attention and take further measures to solve them. | | 同时，我们也清醒地认识到财政工作中存在的问题：预算编制较粗，预算的科学性和准确性不高；省以下财政体制还不完善，转移支付制度不够规范，一些县乡财政还比较困难；税费结构不尽合理，一些地方非税收入所占比例偏高；财政支出结构仍需优化，对“三农”等薄弱环节的支持力度需进一步加大；财政管理不够精细，损失浪费等现象比较突出；财政法制建设比较薄弱；财政债务风险不容忽视等。我们要高度重视这些问题，进一步采取措施，努力加以解决。 |
| II. The Draft Central and Local Budgets for 2008 | | 二、关于2008年中央和地方预算草案 |
| The overall requirements for preparing the budgets for 2008 and doing financial work are as follows. We must fully implement the guidelines set out at the Seventeenth National Congress of the CPC and the Central Economic Work Conference. We must hold high the great banner of socialism with Chinese characteristics, take Deng Xiaoping Theory and the important thought of Three Represents as our guide, and thoroughly apply the Scientific Outlook on Development. We must work to increase revenue and reduce expenditures, take all factors into consideration, leave some leeway, maintain a reasonable scale of revenue and expenditures, improve macroeconomic regulation, and concentrate on economic restructuring and changing the pattern of development. We must adjust and improve the structure of expenditures, strictly control regular expenditures, and concentrate on ensuring the wellbeing of the people and improving their lives. We must deepen fiscal and taxation reforms and establish sound fiscal and taxation systems that are conducive to scientific development, focusing on improving the public finance system. We must handle financial matters in accordance with the law and make management more scientific, focusing on improving the performance of public finance management. We must let the function of public finance fully play its role, promote scientific development and social harmony, and make contributions to achieving new successes in building a moderately prosperous society in all respects. | | 2008年预算编制和财政工作的总体要求是：全面贯彻党的十七大和中央经济工作会议精神，高举中国特色社会主义伟大旗帜，以邓小平理论和“三个代表”重要思想为指导，深入贯彻落实科学发展观，坚持增收节支、统筹兼顾、留有余地的方针，合理把握财政收支规模，加强和改善宏观调控，着力推进经济结构调整和发展方式转变；优化财政支出结构，严格控制一般性支出，着力保障和改善民生；推进财税改革，建立健全有利于科学发展的财税制度，着力完善公共财政体系；坚持依法理财，加强科学管理，着力提高财政管理绩效。积极发挥财政职能作用，促进科学发展和社会和谐，为夺取全面建设小康社会新胜利做出贡献。 |
| In accordance with the above general requirements and our expectations for economic and social development, the major budgetary targets for 2008 are as follows. Total national revenue is targeted at 5.8486 trillion yuan, 718.197 billion yuan or 14% more than in 2007 (same for below). This sum is made up of 3.1622 trillion yuan collected by the central government, an increase of 14%, and 2.6864 trillion yuan collected by local governments, an increase of 14%. National expenditures should total 6.0786 trillion yuan, a rise of 1.12206 trillion yuan or 22.6%. This sum is made up of 1.32052 trillion yuan of expenditures disbursed by the central government, up 15.4%, and 4.75808 trillion yuan disbursed by local governments, up 24.8%. | | 根据上述总体要求以及经济社会发展预期情况，2008年预算主要指标安排如下：全国财政收入58486亿元，比2007年执行数（下同）增加7181.97亿元，增长14%。其中：中央本级收入31622亿元，增长14%;地方本级收入26864亿元，增长14%。全国财政支出60786亿元，增加11220.6亿元，增长22.6%。其中：中央本级支出13205.2亿元，增长15.4%；地方本级支出47580.8亿元，增长24.8%。 |
| Our targets for national revenue and central government revenue are based mainly on the estimates that GDP is expected to grow by 8% in 2008; that the rise in the consumer price index should be held to less than 4.8%; and that economic indexes directly related to tax revenue such as added value in industry, total fixed asset investment, total volume of imports and exports, and total retail sales of consumer goods are all projected to rise. In addition, overall consideration was given to policy adjustments and other factors that could result in an increase or decrease in revenue. On the one hand, fiscal and taxation policies such as reform of the resource tax and the tax on farmland used for nonagricultural purposes as well as the further implementation of measures to improve revenue collection and management will result in some increase in revenue. On the other hand, the implementation of the new Law on Corporate Income Tax, the effects of lowering the individual income tax rate on the interest from saving accounts, the VAT reform taking place in some cities in the central region, and raising the earnings threshold for the individual income tax all will markedly decrease revenue. In addition, favorable taxation policies to support energy saving and emissions reduction, develop the western region, reinvigorate northeast China and other old industrial bases, bring prosperity to the central region, and stimulate employment will also reduce revenue to varying degrees. Improving macroeconomic regulation, implementing a tight monetary policy in particular, will help ensure sound and rapid economic development. Simultaneously, it will also have an impact on the banking and real estate industries and will lead to a continued slowdown in the growth of some energy-intensive and highly polluting industries. This will bring about some reduction of revenue. The recent disaster resulting from snow and ice storms will reduce revenue. In addition, after several successive years of rapid growth, the revenue base figure was already very high in 2007, and part of the revenue was due to either one-time or exceptional factors, which will be either reduced or nonexistent in 2008. This will result in a corresponding drop in the revenue growth rate. Taking all these factors into account, the projection of 14% growth in central government revenue and national revenue is both positive and prudent. | | 全国和中央本级财政收入安排，主要是依据2008年国内生产总值预期增长8%，居民消费价格总水平涨幅控制在4.8%以内，以及与税收直接相关的工商业增加值、全社会固定资产投资、外贸进出口总额、社会消费品零售总额等经济指标的预期增长情况。其次是综合考虑政策调整等增减收因素。一方面，改革资源税和耕地占用税制度等财税政策，以及加强收入征管措施等的进一步落实，会增加部分收入。另一方面，实行新的企业所得税法、储蓄存款利息所得个人所得税降率翘尾、推进中部地区部分城市实施增值税转型改革、提高个人所得税工资薪金所得减除费用标准，将会明显减少财政收入；实施支持节能减排、西部大开发、振兴东北地区等老工业基地、中部崛起、促进就业等税收优惠政策，将不同程度地减少收入；加强和改善宏观调控，特别是实施从紧的货币政策，有利于促进经济又好又快发展，同时也会对金融、房地产等相关行业产生一定影响，一些高耗能、高污染行业的增长会继续减缓，将相应减少一部分税收收入。近期发生的严重低温雨雪冰冻灾害也会影响部分收入。此外，在连续几年快速增长的基础上，2007年财政收入基数已很大，其中有一些还是一次性和特殊性收入，2008年这些因素减少或没有了，收入增幅会相应下降。综合分析，2008年中央本级收入和全国财政收入按增长14%安排，是积极稳妥的。 |
| In 2008 we are required to improve macroeconomic regulation, and there will be large spending increases in key areas, so we must keep a firm grip on the scale of revenue and expenditures. Also in 2008, the methods for using surplus revenue will be improved, additional funds made available during budget implementation will be reduced, and we will have to prepare the budget more scientifically and reasonably and be more open to oversight by the NPC. Taking all these factors into consideration, we added 50 billion yuan from the central budget stability and regulation fund to the revenue target in the budget for 2008 on top of the 3.1622 trillion yuan that is to be collected by the central government. Added to the 90.972 billion yuan of revenue to be turned over by local governments, the budgetary revenue target for the central government comes to 3.303172 trillion yuan. Expenditures in the central budget should total 3.483172 trillion yuan, a rise of 17.8%. The deficit target for the central budget is 180 billion yuan. The limit for the outstanding balance of government bonds is 5.518585 trillion yuan in the central budget, an increase of 182.032 billion yuan. | | 根据2008年加强和改善宏观调控的要求，重点领域需要增加的支出较多，需要把握合理的财政收支规模，同时，2008年要改进超收收入使用办法，减少执行中追加，科学合理地编制预算，更好地接受全国人大监督，因此，在编制2008年预算时，在当年中央本级收入31622亿元的基础上，从中央预算稳定调节基金中调进500亿元纳入预算安排，加上预计地方上解收入909.72亿元，中央财政可安排的预算收入为33031.72亿元。中央财政支出安排34831.72亿元，增长17.8%。中央财政赤字1800亿元。中央财政国债余额限额55185.85亿元，增加1820.32亿元。 |
| Figure 6 Revenue and Expenditures in the Central Budget for 2008 | | 图六：2008年中央财政预算平衡关系（略） |
| The main targets for revenue in the central budget are as follows: domestic VAT receipts will reach 1.34 trillion yuan, a rise of 15.5%; domestic consumption tax receipts will come to 247 billion yuan, an increase of 11.9%; VAT and consumption tax receipts from imports will amount to 685.5 billion yuan, up 11.4%; VAT and consumption tax rebates for exports will reach 575 billion yuan (this is equivalent to a decrease in revenue by the same amount), a rise of 2%; business tax receipts will total 22.5 billion yuan, up 11%; corporate income tax receipts will be 643 billion yuan, an increase 13.9%; individual income tax receipts will reach 203 billion yuan, a rise of 6.2%; stamp tax receipts will come to 194.515 billion yuan, basically the same as 2007; tariff receipts will be 160 billion yuan, up 11.7%; and non-tax revenue will reach 143.985 billion yuan, a rise of 5%. | | 中央财政收入安排情况主要是：国内增值税13400亿元，增长15.5%；国内消费税2470亿元，增长11.9%；进口货物增值税、消费税6855亿元，增长11.4%；出口货物退增值税、消费税5750亿元，增长2%（账务上作冲减收入处理）；营业税225亿元，增长11%；企业所得税6430亿元，增长13.9%；个人所得税2030亿元，增长6.2%；印花税1945.15亿元，与2007年持平；关税1600亿元，增长11.7%；非税收入1439.85亿元，增长5%。 |
| The main targets for expenditures in the central budget are as follows: expenditures for education will total 156.176 billion yuan, an increase of 45.1%. Expenditures for science and technology will come to 113.398 billion yuan, up 26% in comparable terms. Expenditures to support the social safety net and to stimulate employment will be 276.161 billion yuan, a rise of 24.2% in comparable terms. Expenditures for medical and health care will total 83.158 billion yuan, an increase of 25.2%. Expenditures for environmental protection will amount to 102.751 billion yuan, up 31.4%. Expenditures for agriculture, forestry and water conservancy will total 145.049 billion yuan, an increase of 17.2% in comparable terms. Expenditures for industry, commerce and banking (mainly consisting of expenditures for ensuring workplace safety, storing cotton, grain, oil and other important goods and materials, and paying off the debts of policy-supported purchases of grain on credit and the interest on these debts) will be 337.324 billion yuan, a rise of 38.9%. Expenditures for national defense will total 409.94 billion yuan, an increase of 17.7%. Expenditures for general public services will come to 265.54 billion yuan, an increase of 14.3%, including 123.566 billion yuan to pay interest on domestic and foreign debts, up 24.4%. Tax rebates and fiscal transfer payments to local governments will total 1.231781 trillion yuan, an increase of 12.8%. | | 中央财政支出安排情况主要是：教育支出1561.76亿元，增长45.1%；科学技术支出1133.98亿元，按可比口径增长26%；社会保障和就业支出2761.61亿元，按可比口径增长24.2%；医疗卫生支出831.58亿元，增长25.2%；环境保护支出1027.51亿元，增长31.4%；农林水事务支出1450.49亿元，按可比口径增长17.2%；工业商业金融等事务（包括安全生产、粮棉油等重要物资储备、解决政策性粮食财务挂账本息等方面的事务）支出3373.24亿元，增长38.9%；国防支出4099.4亿元，增长17.7%；一般公共服务支出2655.4亿元，增长14.3%，其中国内外债务付息1235.66亿元，增长24.4%；对地方税收返还和财力性转移支付12317.81亿元，增长12.8%。（详见《预算草案》第30页，62页，报告后附表3） |
| The key expenditures in the central budget and the main fiscal and taxation policies for 2008 are as follows. | | 2008年中央财政支出重点安排和主要财税政策如下： |
| 1. We will continue to follow a prudent fiscal policy. | | （一）继续实施稳健的财政政策 |
| Focusing on restructuring and achieving balanced development, we will improve and follow a prudent fiscal policy. We will coordinate this policy more closely with monetary policy and organically integrate efforts to balance total supply and demand, keep prices stable, make structural adjustments and foster equilibrium. We will maintain the positive trend of steady and fairly rapid economic growth, while working hard to prevent growth from becoming overheated. We will also prevent structural price increases from turning into clear cases of inflation. | | 完善和落实稳健的财政政策，着力结构调整和协调发展。加强与货币政策的协调配合，把控总量、稳物价、调结构和促平衡有机结合起来，保持经济平稳较快发展的好势头，努力防止经济增长由偏快转为过热，防止价格由结构性上涨演变为明显通货膨胀。 |
| We will reduce the deficit and the amount of capital raised through government bonds by an appropriate degree. The central budget deficit is projected to be 180 billion yuan, 20 billion yuan less than the actual deficit and 65 billion yuan less than the central budget deficit in 2007. It is predicted to drop to 0.6% of the GDP. Total central government investment in development projects will be 152.1 billion yuan, an increase of 17.7 billion yuan. This sum is made up of 30 billion yuan from bond sales, a reduction of 20 billion yuan, and 122.1 billion yuan from regular revenue, an increase of 37.7 billion yuan. The focus of central government investment will be on improving working and living conditions in the countryside, strengthening water conservancy and ecological and environmental protection, supporting the development of social programs, and developing major infrastructure projects. | | 适当减少财政赤字和国债资金规模。安排中央财政赤字1800亿元，减少200亿元（比上年预算赤字减少650亿元），预计占GDP比重下降到0.6%。中央建设投资安排1521亿元，增加177亿元。其中，国债资金安排300亿元，减少200亿元；经常性收入安排1221亿元，增加377亿元。中央建设投资重点用于改善农村生产生活条件，加强水利、生态环境保护，支持社会事业发展，以及重大基础设施建设。 |
| We will promote improvement in the economic structure. Investment will be increased to address the problems related to agriculture, rural areas and farmers and to promote rural economic development. More emphasis will be put on supporting innovations in science and technology, promoting energy conservation and emissions reduction, and adjusting the industrial structure. We will implement fiscal and taxation policies to support the development of the western region, and we will increase transfer payments and promote balanced regional development. Support will be given to domestic production of major equipment, transformation of the old industrial base in northeast China, structural improvement in key industries, and development of alternative industries in cities that once depended on resources that are now exhausted. We will improve policies and measures related to export tax rebates, processing trade, and import and export tariffs. We will restrict the export of resource products and products whose production is energy intensive or highly polluting. However, we will support the export of high value-added products and encourage the import of resource products, products that save energy and reduce consumption, and key spare parts. We will follow a preferential import tariff policy that encourages energy saving, environmental protection and independent innovation. We will support enterprises that engage in innovative forms of foreign investment and cooperation and develop international business operations. | | 促进经济结构优化。加大对“三农”的投入力度，促进农村经济发展。支持科技创新，推进节能减排，调整产业结构。落实支持西部大开发等财税政策，加大转移支付力度，促进地区协调发展。支持重大装备国产化、东北老工业基地调整改造、重点产业结构优化升级和资源枯竭型城市发展接续产业。完善出口退税、加工贸易、进出口关税等相关政策措施，抑制高耗能、高污染、资源性产品出口，支持高附加值产品出口，鼓励资源性、节能降耗、关键零部件等产品进口。实施鼓励节能环保、自主创新的进口税收优惠政策。支持企业创新对外投资与合作方式，开展国际化经营。 |
| We will give fiscal and taxation policies a significant role in stabilizing prices. Fiscal and taxation mechanisms will be used to strongly support the production of grain, oil, meat, dairy products, vegetables and other agricultural products, ensure an adequate supply of daily necessities and curb excessively fast price rises. We will do our work related to the import of essential commodities well, and we will utilize reserves when necessary. We will promote a balance between supply and demand in the market and basically maintain price stability. We will pay close attention to the impact of rising prices on people's lives and promptly improve or implement policies on subsidies to ensure that the most vulnerable groups in society can meet their basic needs. | | 发挥财税政策稳定物价的作用。运用财税杠杆，大力支持粮油肉奶蔬菜等农产品生产，保障基本生活必需品供应，抑制物价过快上涨。做好必需商品进口以及储备物资投放等相关工作，促进市场供求平衡和物价基本稳定。密切关注价格上涨对民生的影响，及时完善和落实各项财政补贴政策，保障困难群体基本生活。 |
| The recent disaster resulting from snow and ice storms caused significant losses to China's economy and made life very difficult for disaster victims. We will continue working vigorously to improve the functions of public finance, ensure adequate funding, and adopt policies and measures to strongly support disaster relief and reconstruction work. We will ensure an adequate supply of goods and materials to the disaster areas and offer more assistance to disaster victims to guarantee their basic living conditions before they get back on their feet. We will make funds available for agricultural losses due to the disaster so that agricultural production can be resumed as soon as possible. We will strongly support people in rebuilding their houses that collapsed as a result of the disaster and infrastructure repair in the areas of power grids, transportation, education, radio and television broadcasting, and health care. The central and local governments have allocated 55.52 billion yuan to support disaster relief and reconstruction work. This sum is made up of 27.543 billion yuan from the central government's regular budget and funds under its management and 27.977 billion yuan from local governments. In addition, we will implement favorable taxation policies to support grid and telecommunications enterprises. | | 近期发生的严重低温雨雪冰冻灾害，给经济造成重大损失，给群众生活带来很大困难。要继续积极发挥财政职能作用，切实加强资金保障，采取相关政策措施，大力支持抗灾救灾和灾后重建。加大对受灾群众临时生活困难救助力度，做好受灾地区的物资供应工作，着力保障受灾群众基本生活。及时落实农业救灾等资金，促进尽快恢复农业生产。大力支持倒塌民房恢复重建和修复电网、交通、教育、广播电视、卫生等方面的基础设施。全国财政已安排各项抗灾救灾和恢复重建资金555.2亿元，其中中央财政通过经常性预算和基金预算等综合安排275.43亿元，地方财政安排279.77亿元。同时，对电网、电信等企业实施有关税收支持政策。 |
| 2. We will consolidate and strengthen all fiscal and taxation policies designed to support and help agriculture, rural areas and farmers. | | （二）巩固、完善和强化各项强农惠农财税政策 |
| We are continuing to make support for agriculture, rural areas and farmers the focus of our budgetary arrangements and fiscal work. Particular attention will be given to strengthening agriculture as the foundation of the economy, promoting its development, increasing rural incomes and making real progress in developing a new socialist countryside. Expenditures in the central budget for agriculture, rural areas and farmers total 562.5 billion yuan, an increase of 130.7 billion yuan or 30.3%. | | 坚持把支持“三农”作为预算安排和财政工作的重点，突出加强农业基础，促进农业发展和农民增收，扎实推进社会主义新农村建设。中央财政安排用于“三农”各项支出合计5625亿元，增加1307亿元，增长30.3%。 |
| We will increase subsidies for farmers. Expenditures in the central budget for subsidies to farmers total 133.59 billion yuan, an increase of 25.3 billion yuan or 23.4%. Included in this figure is 15.1 billion yuan in direct subsidies to grain producers, 48.2 billion yuan in general direct subsidies for agricultural supplies,4 billion yuan in subsidies for the purchase of agricultural equipment and machinery, 7.07 billion yuan in subsidies for superior seed varieties, and 1.6 billion yuan in subsidies for training farmers. | | 加大对农民的补贴力度。中央财政安排对农民补贴支出1335.9亿元，增加253亿元，增长23.4%。其中，粮食直补151亿元，农资综合直补482亿元，农机具购置补贴40亿元，良种补贴70.7亿元，农民培训经费16亿元。 |
| We will strongly support the development of agricultural production. Expenditures in the central budget for the support of agricultural production total 304.45 billion yuan (including most of the expenditures for agriculture, forestry and water conservancy, expenditures for farmland reforestation projects that are listed in the environmental protection section of the budget, and subsidies for reform of rural taxes and fees that are listed in the section of the budget dealing with fiscal transfer payments from the central to local governments), an increase of 44.19 billion yuan or 17%. This figure includes: 102.28 billion yuan to develop rural infrastructure; 8.4 billion yuan to finance the building of small farm water conservancy facilities and repair small reservoirs in poor condition; 12.72 billion yuan to finance overall agricultural development, which will focus on supporting efforts to improve low- and medium-yield farmland in major grain-producing regions and reduce water use in medium-sized irrigated areas in order to enhance overall agricultural production capacity; 16.5 billion yuan to stabilize and improve the reward policies for major grain-producing counties; 13.5 billion yuan to improve the follow-up policies on farmland reforestation, continue paying subsidies to farmers displaced by farmland reforestation and strengthen the development of basic subsistence farmland for them; 6.05 billion yuan to improve the system of subsidies for agricultural insurance premiums; and 16.73 billion yuan to increase funding to alleviate poverty through development and make innovations in poverty relief mechanisms. We will increase support for wider application of advanced and appropriate agricultural technologies. In addition, we will improve fiscal and taxation policies and measures to stimulate greater production of pork, dairy products and oilseeds. We will set a floor price for the purchase of grain and appropriately increase the floor price for the purchase of grain and wheat when needed. | | 大力支持农业生产发展。中央财政安排用于支持农业生产的支出3044.5亿元（包括大部分农林水事务支出，列入环境保护科目的退耕还林支出，以及列入中央对地方财力性转移支付科目的农村税费改革补助支出等项目），增加441.9亿元，增长17%。其中，用于加强农村基础设施建设1022.8亿元；小型农田水利设施建设和小型病险水库治理资金84亿元；农业综合开发资金安排127.2亿元，重点支持粮食主产区中低产田改造和中型灌区节水配套改造，提高农业综合生产能力；稳定和完善对产粮大县奖励政策，安排165亿元；落实退耕还林后续政策，安排135亿元，用于补助退耕农户和加强退耕农户的基本口粮田建设等；健全农业保险保费补贴制度，安排60.5亿元；大力支持扶贫开发，安排167.3亿元，创新扶贫开发机制。进一步加大对先进实用农业技术推广应用的支持力度。同时，完善扶持生猪、奶业、油料生产发展的财税政策措施。实施粮食最低收购价政策，适当提高稻谷和小麦最低收购价。 |
| We will accelerate development of rural social programs. The central government has allocated 124.52 billion yuan for this purpose, an increase of 61.14 billion yuan or 96.5%. This sum is made up of: 107.32 billion yuan to support rural education, culture and public health; 9 billion yuan to fully set up and optimize a system of cost of living allowances for rural residents; and 6.2 billion yuan to help people affected by natural disasters to restore their lives. | | 加快发展农村社会事业。中央财政安排1245.2亿元，增加611.4亿元，增长96.5%。其中，支持农村教育、文化、卫生事业发展1073.2亿元；支持全面建立和完善农村最低生活保障制度90亿元；自然灾害生活救助资金62亿元。 |
| We will increase investment in agriculture, rural areas and farmers through a variety of channels. Compensation paid to the central and local governments for the conversion of farmland to development purposes will continue to be used for developing and protecting basic farmland, improving land and developing arable land in accordance with regulations. Local government budgets will also increase allocations to aid agriculture, rural areas and farmers. In particular, income from land transfers will be used primarily for building a new countryside, ensuring that farmers are fully compensated for expropriated land and the costs of their relocation, and subsidizing social safety net payments to farmers whose land has been expropriated. The proportion of income from land transfers that gets spent on farmland development and rural infrastructure projects will be gradually increased. We will vigorously support the establishment of a sound system of rural financial services. We will substitute rewards for subsidies and introduce other measures to encourage not only farmers but all sectors of society to increase investment. | | 多渠道增加“三农”投入。中央和地方分成的新增建设用地土地有偿使用费继续按规定用于基本农田建设和保护、土地整理和耕地开发等。地方财政也要增加“三农”投入，特别是土地出让收入要重点向新农村建设倾斜，确保足额支付被征地农民的征地和拆迁补偿费，补助被征地农民社会保障支出；逐步提高土地出让收入用于农业土地开发和农村基础设施建设的比重。积极支持建立健全农村金融服务体系，并利用以奖代补等手段，调动农民和社会各方面增加投入。 |
| 3. We will strongly support social programs such as education, medical and health care, and the social safety net. | | （三）大力支持教育、医疗卫生、社会保障等社会建设 |
| We will ensure that the development of education is given priority. The central government has allocated 156.176 billion yuan to develop education, an increase of 45.1%. We will institute free compulsory education in all urban and rural areas. The central government has allocated 8.4 billion yuan for trials to exempt all urban students from paying tuition and miscellaneous education fees for compulsory education beginning in the 2008 fall school term. A total of 57.04 billion yuan, an increase of 20.56 billion yuan, has been allocated to better guarantee funding for operating expenses for rural compulsory education. Beginning with the 2008 spring school term, we will increase subsidies for providing free textbooks, increase allowances as appropriate for students from poor families living on campus, and raise the level of public spending per student in rural primary and secondary schools. We will raise the standard for calculating the unit price for repairing or renovating rural primary and secondary school dormitories in the central and western regions, with special consideration given to schools located in areas with harsh conditions such as bitter cold. A total of 22.3 billion yuan, an increase of 12.5 billion yuan, has been allocated to fully fund assistance to students from poor families attending regular undergraduate institutions, vocational colleges and secondary vocational schools. We will continue to carry out and improve the policy of providing assistance to students from poor families attending regular senior secondary schools in the central and western regions. The policy of providing free education to education students at normal universities directly under the Ministry of Education will be continued. Where financial conditions allow, local governments may also provide free education to education students. | | 保障优先发展教育。中央财政安排用于教育支出1561.76亿元，增长45.1%。全面实施城乡免费义务教育。中央财政安排84亿元，在试点基础上从2008年秋季学期起免除城市义务教育阶段学生学杂费。继续提高农村义务教育经费保障水平，安排570.4亿元，增加205.6亿元。从2008年春季学期开始，进一步提高免费教科书补助标准，适当提高农村家庭经济困难寄宿生生活费补助标准，提高农村中小学生均公用经费水平，提高中西部地区农村中小学校舍维修改造测算单价标准，并对高寒等地区给予特殊照顾。全面落实普通本科高校、高等和中等职业学校家庭经济困难学生资助政策，安排223亿元，增加125亿元。实施并完善对中西部地区普通高中家庭经济困难学生的资助政策。继续在教育部直属师范大学实行师范生免费教育，有条件的地方也可以实行师范生免费教育。 |
| We will promote reform of the medical and health care system. The central government has allocated 83.158 billion yuan to be spent on medical and health care, an increase of 25.2%. A total of12.61 billion yuan has been allocated to support improvements in the system of public health services. The control government has allocated 56 billion yuan (including 30 billion yuan of reserves left over from 2007) to deepen reform of the drug and health management system and to establish systems for public health, medical services, guaranteeing the provision of medical services and ensuring the supply of medicines. A total of 25.3 billion yuan has been allocated to fully implement the new rural cooperative medical care system. The base funding will be raised from 50 yuan to 100 yuan per person per year over a two-year period, with the amount of public assistance per person raised from 40 yuan to 80 yuan per year. In the central and western regions the standard for funding assistance from the central budget will be raised from 20 yuan to 40 yuan per person per year. We will expand the trial for providing basic medical insurance to urban residents by gradually including urban residents without regular employment. The level of government subsidies will be raised in step with the new rural cooperative medical care system to form a three-way funding mechanism consisting of the central government, local governments and individuals. Support will also be provided to improve the medical assistance system covering both urban and rural areas and better coordinate it with other related systems. | | 推进医疗卫生体制改革。中央财政安排用于医疗卫生支出831.58亿元，增长25.2%。安排126.1亿元，支持加强公共卫生服务体系建设。支持深化医药卫生体制改革，安排560亿元（含2007年预留300亿元），建立公共卫生、医疗服务、医疗保障、药品供应保障四个体系。安排253亿元，用于全面实行新型农村合作医疗制度，用两年时间将筹资标准由每人每年50元提高到100元，财政补助标准由每人每年40元提高到80元，其中中央财政对中西部地区补助标准由每人每年20元提高到40元。扩大城镇居民基本医疗保险试点，逐步将城镇非从业居民纳入覆盖范围，并与新型农村合作医疗制度同步提高财政补助标准，建立中央财政、地方财政和居民个人三方资金分担机制。支持健全城乡医疗救助制度，加强与相关制度的衔接。 |
| We will improve the social safety net. The central government will spend 276.161 billion yuan, a rise of 24.2% in comparable terms, on the social safety net and employment efforts. We will support the complete establishment and improvement of the system providing cost of living allowances for rural residents by raising the allowances from 30 yuan to 50 yuan per person per month and increasing the central government's contribution to the allowances from one third to 70%. An allocation of 26.11 billion yuan has been made to support improvement in the system providing cost of living allowances for urban residents by doubling the allowance standard that had been raised by 30 yuan per person per month in 2007. A total of 126.3 billion yuan has been allocated to improve the basic old-age insurance system for enterprise employees, and expand the pilot project to fully fund their personal old-age pension accounts. Beginning January 1, 2008 these pensions will be increased by an average of 100 yuan per person per month. Basic old-age pensions for other people will be increased as appropriate based on this figure. These will include retired scientists and engineers who hold senior professional titles and people who retired early and receive low basic old-age pensions. The central government will provide an appropriate amount of support for the central and western regions and old industrial bases. In accordance with the Law on Promoting Employment of the People's Republic of China, fiscal and taxation policies, including tax and fee reduction or exemption, interest subsidies for guaranteed small loans and allowances for job training, will be implemented to promote employment. Support will be continued for the policy-based closures and bankruptcies of SOEs, the pilot project for reforming collectively owned factories in northeast China and the central region, and efforts to improve working and living conditions of people relocated to build reservoirs. | | 完善社会保障体系。中央财政安排用于社会保障和就业支出2761.61亿元，按可比口径增长24.2%。支持全面建立和完善农村最低生活保障制度，月人均财政补助标准由30元提高到50元，中央财政补助比例由1/3提高到70%。支持健全城市居民最低生活保障制度，安排261.1亿元，在2007年财政补助标准月人均提高30元的基础上再提高一倍。安排1263亿元，完善企业职工基本养老保险制度，扩大做实企业职工基本养老保险个人账户试点，从2008年1月1日起按月人均100元的水平提高企业退休人员基本养老金标准，在此基础上对具有高级职称的退休科技人员和退休早、基本养老金相对偏低的人员等再适当提高调整水平，中央财政对中西部地区和老工业基地予以适当支持。按照《中华人民共和国就业促进法》的要求，落实好减免税费、小额担保贷款财政贴息、职业培训补贴等促进就业的财税政策。继续支持国有企业政策性关闭破产、东北及中部地区厂办大集体改革试点和解决库区移民的生产生活困难。 |
| We will give assistance to solve the housing problems of low-income urban families. The central government will appropriate 6.8 billion yuan for housing funding, an increase of 1.7 billion yuan. This funding will be used to actively raise funds through sources and channels stipulated by the State Council, carry out the favorable tax and fee policies for the construction of low-rent housing, and accelerate the establishment of a sound guarantee system for such housing. We will improve the matching-fund housing system. | | 帮助解决城市低收入家庭住房困难。按照国务院规定的资金来源渠道积极筹措资金，落实对廉租住房建设等方面的税费优惠政策，加快建立健全廉租住房制度，中央财政安排资金68亿元，增加17亿元。进一步完善住房公积金制度。 |
| We will develop the system of public cultural services. The central government has allocated 1.2 billion yuan to ensure free visits to nonprofit museums, memorial halls and national demonstration sites for education in patriotism. It has appropriated 3.4 billion yuan to support key rural cultural projects, such as the project to provide the rural population with access to central radio and television programming through broadcast facilities rather than cable. It has also allocated 4.1 billion yuan to support improvement of the infrastructure of local cultural institutions, protection of cultural heritage sites and faster development of the culture industry. An allocation of 2.42 billion yuan has been appropriated to support the hosting of the 2008 Beijing Olympics and Paralympics. From 2002 to 2008, a total of 17.3 billion yuan was allocated from the central budget to support the hosting of the Beijing Olympics and Paralympics. | | 推进公共文化服务体系建设。中央财政安排12亿元，支持具有公益性质的博物馆、纪念馆和全国爱国主义教育示范基地免费开放。支持实施农村中央广播电视节目无线覆盖等农村文化重点项目，安排34亿元。安排41亿元，支持改善基层文化单位设施条件、文化遗产保护和文化产业加快发展。支持2008年北京奥运会、残奥会举办工作，安排24.2亿元。2002-2008年中央财政共安排173亿元用于支持举办2008年北京奥运会、残奥会。 |
| We will improve public security. The central government has allocated 9.49 billion yuan in subsidies to help people's courts and public security, procuratorial and judicial organs in financially strapped regions purchase equipment and to support their law enforcement work. Four billion yuan, including one billion yuan of reserves left over from 2007, has been allocated to assist with the costs of processing casework in lower-level people's courts. A total of 2.92 billion yuan has been appropriated to support comprehensive reform of the prison system. We will improve and implement the system of "management and responsibility by level" to guarantee the judiciary's operating expenses and improve the infrastructure of lower-level procuratorial, judicial and public security departments. All operating expenses necessary to carry out important official work of these departments will be guaranteed on the basis of the principle of completely separating revenue from expenditures. After the reform of the method for collecting court fees for bringing suits, a permanent mechanism will be established to guarantee that the courts meet operating costs. We will continue to ensure adequate funds to cover the costs of monitoring product quality and the safety of food and drugs. | | 促进公共安全建设。中央财政补助94.9亿元，支持贫困地区公检法司部门装备购置和执法办案。安排补助基层人民法院办案经费40亿元（含2007年预留10亿元）。支持全面推开监狱体制改革，安排29.2亿元。完善并落实“分级管理、分级负担”的司法经费保障制度，加强基层政法基础建设，按照收支彻底脱钩原则全额保障政法部门开展重点业务工作所需经费，建立诉讼收费办法改革后法院经费保障长效机制。继续加强产品质量和食品药品安全监管工作经费保障。 |
| 4. We will increase support for scientific and technological innovation, energy conservation and emissions reduction. | | （四）加大对科技创新和节能减排的支持力度 |
| We will promote scientific and technological innovation. A total of 14.76 billion yuan, an increase of 24%, has been allocated to increase investment in basic research and research in new and high technology. Support for scientific research by nonprofit organizations will be steadily increased. We will support the development of major science and technology infrastructure and national and key national laboratories and make greater use of the role of national bases for scientific research. We will carry out trial programs to closely integrate industry, education and research and develop a technology innovation system. We will ensure smooth progress on major scientific and technological programs. We will support the development of an industrial technology innovation system for modern agriculture. We will provide support for invigorating the domestic major equipment manufacturing industry. We will promote the development of nonprofit and strategic state industries. We will encourage venture capital investment in business startups and support technological innovation in small and medium-sized science and technology enterprises. The scope of enterprises eligible to receive special development funds will be expanded. | | 促进科技创新。增加对基础研究和高新技术研究的投入，安排147.6亿元，增长24%。加强对公益性行业科研的稳定支持。支持重大科技基础设施、国家实验室和国家重点实验室建设，进一步发挥国家科研基地作用。推动产学研有机结合试点，建设技术创新体系。保障科技重大专项顺利实施。支持现代农业产业技术创新体系建设。支持促进国内重大装备制造业振兴。扶持公益性和国家战略性产业发展。鼓励创业风险投资，支持科技型中小企业技术创新。拓展中小企业发展专项资金支持范围。 |
| We will support energy conservation, emissions reduction and ecological improvement. Allocations from the central budget for energy conservation and emissions reduction total 27 billion yuan, an increase of 3.5 billion yuan. We will substitute rewards for subsidies and support the ten major state energy conservation projects, the building of sewage pipe networks in the central and western regions, and the development of a system for monitoring and supervising emissions reduction and pollution. We will set up a mechanism for closing down backward production facilities. Appropriate assistance and rewards will be provided from the central budget to economically underdeveloped regions. Investment in water pollution control will be increased in the important watersheds of the Huai, Hai, Liao and Songhua rivers, and Tai, Chao and Dianchi lakes. We will implement fiscal and taxation policies to encourage energy conservation and emissions reduction. Investment in projects and special equipment that meet specified environmental conditions, such as being energy-saving and environmentally friendly, will be eligible for corporate income tax reduction or waiver for a set period of time or will be allowed a corporate income tax deduction. We will implement a policy of mandatory government procurement of energy-saving products. VAT on the purchase of equipment that saves energy and reduces emissions will be discounted. We will improve the favorable tax and fee policy for the comprehensive use of scrap and other recyclable materials and resources. We will improve the fiscal and taxation policies for promoting the development of new and renewable energy resources. We will promote the reform of the system of paying for the use of mineral resources, establish a reserve fund system for the sustainable development of resource-based enterprises, gradually set up a sound mechanism for paying compensation for ecological damage, and run trials of a scheme for trading pollution rights in the Lake Tai watershed area. We will support the implementation of the national plan to deal with climate change. On the basis of improving the policy on reforesting farmland, we will support the development of key forestry projects and the protection of key public forests. We will improve the central government system for funding ecological conservation in forests and steadily promote reform of the system of collective forest rights and the management of state tree farms. | | 支持节能减排和生态建设。中央财政安排节能减排资金270亿元，增加35亿元，采取以奖代补等方式，支持十大重点节能工程、中西部地区污水管网、污染减排监管体系等建设。建立落后产能退出机制，中央财政对经济欠发达地区给予适当补助和奖励。加大“三河三湖”以及松花江等重点流域水污染治理投入。实施鼓励节能减排的财税政策。对符合条件的节能环保项目及专用设备投资实行定期减免或抵免企业所得税政策。推行节能产品强制政府采购政策。对节能减排设备投资给予增值税进项抵扣。完善废旧物资、资源综合利用税费优惠政策。完善促进新能源和可再生能源发展的财税政策。推进矿产资源有偿使用制度改革，建立资源型企业可持续发展准备金制度，逐步建立和完善生态补偿机制，在太湖流域开展排污权交易试点。支持实施应对气候变化国家方案。在完善退耕还林政策的基础上，支持林业重点工程建设和重点公益林管护，完善中央森林生态效益补偿基金制度，稳步推进集体林权制度、国有林场改革。 |
| 5. We will promote fiscal and taxation reforms. | | （五）推进各项财税改革 |
| We will deepen the reform of the fiscal management system. We will improve and standardize the system of transfer payments from the central to local governments, raise the scale and proportion of general transfer payments, and increase spending on public services. The central government has allocated 846.702 billion yuan in fiscal transfer payments to local governments, an increase of 137.417 billion yuan or 19.4%. We will improve the method of calculating standard revenue and expenditure items and strengthen support for no-development zones and restricted development zones. We will also encourage these regions to strengthen ecological and environmental protection, and promote development in development priority zones. Fiscal transfer payments to cities that once depended on resources that are now exhausted will be increased to help them gradually solve longstanding social problems. The procedure for examining and approving new transfer payments must be strictly followed to make the distribution scientific. We will continue reviewing current special transfer payments, combine items that have similar purposes and eliminate or reduce items whose term has expired, items of a one-time nature and items that do not need to be retained to meet the needs of macroeconomic regulation. The procedure for introducing policies related to special transfer payments will be standardized to keep the overall load on local budgets within an acceptable range. A total of 44 billion yuan, an increase of ten billion yuan, has been allocated for rewards and subsidies to adjust and improve the incentive and restraint mechanisms for alleviating fiscal problems of county and township governments, and to create a mechanism for guaranteeing minimum fiscal expenditures for counties and townships. We will improve the fiscal systems at and below the provincial level, accelerate the reform to put county public finance directly under the management of provincial governments and township public finance under the management of county governments, and gradually establish a mechanism to direct more revenue toward governments at lower levels in order to better equalize basic public services. | | 深化财政管理体制改革。完善和规范中央对地方的转移支付制度，提高一般性转移支付规模和比例，加大公共服务领域投入。中央财政安排对地方财力性转移支付8467.02亿元，增加1374.17亿元，增长19.4%。改进标准收入和标准支出测算办法，加大对禁止开发与限制开发区域的支持力度，鼓励这些地区加强生态环境保护，促进主体功能区建设。加大对资源枯竭型城市财力性转移支付力度，帮助逐步化解历史积累的社会问题。严格新设立专项转移支付的审核程序，做到科学设置。继续清理现有专项转移支付，对使用方向一致、可以进行归并的项目予以整合；对到期项目、一次性项目以及根据宏观调控需要不必保留的项目予以取消或压缩。规范专项转移支付配套政策的出台程序，将地方配套的总体负担控制在可承受的范围内。安排奖补资金440亿元，增加100亿元，调整和完善缓解县乡财政困难的激励约束机制，研究建立县乡最低财政支出保障机制。完善省以下财政体制，积极推行省直管县和乡财县管等财政管理改革，逐步建立财力向基层倾斜的机制，促进基本公共服务均等化。 |
| We will promote reform of the taxation system. We will unify the income tax systems for domestic and overseas-funded enterprises, fully implement the new Law on Corporate Income Tax and regulations on its implementation, and ensure that the reform of the corporate income tax system proceeds smoothly. We will continue the trial VAT reform in the old northeast China industrial base and in 26 old industrial cities in the central region. A nationwide implementation plan will be worked out. We will reform the resource tax system. We will implement the new regulations for the tax on farmland used for nonagricultural purposes. We will study measures for combining the urban construction and maintenance tax and education surcharge systems for both domestic and overseas-funded enterprises. We will carry out reform of the individual income tax, raise its earnings threshold, and reduce the tax load on low-income workers. | | 积极推进税收制度改革。统一内外资企业所得税制度，全面实施新的企业所得税法及其实施条例，确保企业所得税制度改革顺利进行。继续在东北老工业基地和中部地区26个老工业基地城市实施增值税转型改革试点，研究制定在全国范围内实施方案。推进资源税制度改革。实施新的耕地占用税条例。研究统一内外资企业城建税和教育费附加制度。推进个人所得税改革，调高工资薪金所得减除费用标准，减轻低收入者负担。 |
| We will improve the budgetary management system. We will improve the way surplus revenue in the central budget is used. Beginning in 2008, we will in principle consolidate all surplus revenue in the central budget into the central budget stability and regulation fund and incorporate it into the following year's budget rather than finding new ways to spend it. The exceptions to this principle are as follows: increases in expenditures that are required by law, regulations or the fiscal system; necessary expenditures to reduce the deficit or pay long overdue debts; and special one-time expenditures. This will make it easier to ensure that key expenditures are met, that budget management is standardized, and that budget constraints are strengthened. We will carry out comprehensive budgeting, study ways to improve the system of standards for expenditures, improve examination and approval of items, institute rolling management of budgetary expenditure items and increase the number of departments required to report their budgets to the NPC. We will actively carry out trial evaluations of budgetary performance and explore ways to setup a system for publicizing the results of performance evaluations in order to improve the level and quality of public goods and services. Central, provincial, municipal and prefectural governments will extend the reform setting up a centralized treasury payment system to all subsidiary bodies within their jurisdictions that prepare budgets. The reform will gradually expand to include government-managed funds and extra budgetary funds. In order to improve the system for managing the outstanding balance of government bonds, we will energetically promote the reform to make government bonds subject to market forces. We will expand the scope of trials of a budget system for managing state capital. The system for managing state assets held by administrative bodies and government-affiliated institutions will be further improved. Studies will be carried out to establish a standard budgetary system for the social security fund. | | 完善预算管理制度。改进中央财政超收收入使用办法。从2008年起，年度执行中如有超收，除按法律、法规和财政体制规定增加有关支出，以及用于削减财政赤字、解决历史债务、特殊的一次性支出等必要支出外，原则上不再追加具体支出，都列入中央预算稳定调节基金，转到以后年度经过预算安排使用，以利更好地保障重点支出需要，规范预算管理，增强预算约束力。推进综合预算，研究完善支出标准体系，强化项目评审，推进项目支出预算滚动管理，扩大向全国人大报送部门预算的范围。积极推进绩效考评试点，研究探索绩效考评结果公示制度，促进提高公共服务水平和公共产品质量。中央、省、市（地）级将国库集中支付改革实施到本级所有基层预算单位，并逐步扩大到政府性基金和预算外资金。积极推进国债市场化改革，健全国债余额管理制度。扩大国有资本经营预算制度试点。进一步理顺行政事业单位国有资产管理体制。研究建立规范的社会保险基金预算制度。 |
| We will continue to deepen overall rural reform. The central government has allocated 15 billion yuan to strongly support debt reduction for rural nine-year compulsory education as a starting point for reducing all rural debt. We will look for a way to set up a new mechanism for funding rural public service programs. We will carry out trials of a comprehensive reform to reduce the economic burden on farmers from water fees. Also, the burden on farmers due to regional or industrial differences will be gradually reduced. | | 继续深化农村综合改革。中央财政安排150亿元，大力支持化解农村义务教育“普九”债务，并以此为突破口，加强清理化解乡村债务。探索建立农村公益事业投入新机制。推行减轻农民水费负担综合改革试点，逐步解决区域性和行业性农民负担问题。 |
| We will speed up reform of the income distribution system. We will work hard to get public finance to play a significant role in adjusting the pattern of income distribution. We will gradually increase the proportion of national income going to individuals and raise labor's share of the primary distribution of income. We will adopt fiscal and taxation policies to increase incomes of rural residents, urban recipients of cost of living allowances and other low-income people. We will support the implementation of a minimum wage standard for enterprises, gradually raise it, and setup a mechanism to increase the pay of enterprise employees regularly and to guarantee that they get paid. We will ensure tha tall enterprise employees have basic medical, basic old-age, unemployment, workers' compensation and other insurance. We will support the efforts to strengthen collection of social security contributions and increase the percentage of people contributing. We will increase transfer payments to people in financial difficulties to ease their burden of paying for education, medical services, old-age insurance, housing and fees. We will give the individual income tax a bigger role in adjusting income distribution, improve tax collection for high-income workers, and reduce the tax load on low-income workers. Oversight of income distribution will be tightened for SOEs and state-owned financial institutions, especially in monopoly industries. The pattern of income distribution to civil servants will be further standardized. We will improve oversight and inspection to uncover and strictly deal with any violation of regulations concerning the granting of allowances or subsidies. | | 加快推进收入分配制度改革。积极发挥财政职能作用，调整收入分配格局，促进逐步提高居民收入在国民收入分配中的比重和劳动报酬在初次分配中的比重。实施相关财税政策，增加农民、城市低保对象等低收入者收入。支持逐步提高并落实企业最低工资标准，建立企业职工工资正常增长和支付保障机制。促进企业全面落实职工基本医疗保险、基本养老保险、失业保险、工伤保险等制度。支持加强社会保险费征缴，提高征缴率。加大对困难群体的财政转移支付力度，减轻其教育、医疗、养老、住房、缴费等方面的负担。发挥个人所得税调节收入分配的作用，加强对高收入者税收征管，减轻低收入者税收负担。强化对国有企业和国有金融机构特别是垄断行业的收入分配监管。进一步规范公务员收入分配秩序。加大监督检查力度，严肃查处违规发放津贴补贴行为。 |
| We will support the deepening of reform of the banking and related systems. State-owned financial institutions must properly carry out their duty to provide capital, and we will actively yet prudently carry out the reform to convert the Agricultural Bank of China and other key state-owned financial institutions into stockholding companies and transform the China Development Bank into a commercial institution. In addition, we will strongly support reform of the investment system. | | 支持深化金融等体制改革。切实代行好国有金融资产出资人职责，积极稳妥推进中国农业银行等重点国有金融机构股份制改革，推动国家开发银行商业化转型。大力支持投资体制等改革。 |
| III. Managing Public Finance in Accordance with the Law and Strengthening Scientific Management to Ensure Satisfactory Implementation of the 2008 Budgets | | 三、坚持依法理财，强化科学管理， |
| To ensure satisfactory implementation of the 2008 budgets, we will take all factors into consideration and comprehensively strengthen fiscal management to make it more scientific and detailed, focusing on the following tasks. | | 为确保圆满完成2008年预算，将在统筹兼顾的基础上，全面加强财政科学化、精细化管理，重点抓好以下工作： |
| | |
| 1. We need to standardize budget management. We will make sure that funds are made available for more budgetary items at the beginning of the year. We will work more resolutely to make budget compilation more scientific and accurate. Control over surplus budgetary funds will be tightened. We will gradually set up sound standards for asset allocation and incorporate newly added asset allocation items into departmental budgets. This will create a working mechanism that effectively combines asset management with budgetary management. We will strengthen management of budget implementation to make it more efficient. We will work out a dynamic system for monitoring local government budgets at all levels, and improve the dynamic mechanism for monitoring budgetary funds in the treasury. We will set up a sound mechanism for coordinating the compilation and implementation of budgets. We will stimulate the enthusiasm, initiative and creativity of all departments that compile their own budgets for strengthening the supervision of budget implementation. In addition, all departments must assume responsibility for implementing their budgets. State budgetary supervision and oversight authorities must assume responsibility for overseeing the implementation of budgets. | | （一）规范预算管理。进一步提高预算年初到位率，切实增强预算编制的科学性和准确性。加强财政拨款结余资金管理。逐步建立和完善资产配置标准，将新增资产配置纳入部门预算，形成资产管理与预算管理有效结合的工作机制。加强预算执行管理，提高预算执行效率。研究建立覆盖各个政府级次的地方预算动态监控体系，完善财政国库动态监控机制。建立健全预算执行与预算编制互动机制。调动各预算单位加强执行管理的积极性、主动性和创造性，将预算执行的主体责任落实到各部门，将监管预算执行的责任落实到财政预算管理和监督机构。 |
| 2. We need to strengthen collection and management of revenue. We will help tax and customs authorities strengthen tax collection and management in accordance with the law. Tax reductions and exemptions will be strictly controlled to resolutely stop and correct unauthorized introduction of tax exemption and reduction policies. These policies are sometimes disguised in the form of first levying taxes, then granting rebates. Preferential fiscal and taxation policies for experimental and development zones will be reviewed and standardized. We will severely crack down on tax evasion, tax fraud and other illegal activities. We will move forward with the pilot project of the electronic tax payment system that connects finance and tax departments, banks and the treasury in a network. We will gradually work out policies and measures for incorporating all extra budgetary funds into budgets. In accordance with the principle of strengthening tax collection and screening fees, we will optimize the structure of government revenue and review all fees and funds and eliminate those that are illegal or unreasonable. We will put the revenue derived from leasing or lending state-owned assets of administrative bodies and from disposing of state-owned assets of government-affiliated institutions under the scheme of keeping revenue and expenditures separate. We will continue to improve the policies for managing non-tax revenue and the system for its centralized collection by the treasury. We will collect and manage taxes in accordance with the law, and collect all taxes due without exception to ensure the sustained, steady growth of government revenue. | | （二）加强收入征管。支持税务、海关部门依法加强税收征管，严格控制减免税，坚决制止和纠正擅自出台“先征后返”等变相减免税政策，清理规范对试验区、开发区等的财税优惠政策，严厉打击偷骗税等违法行为。推进财税库银税收收入电子缴库横向联网试点。研究制订逐步将所有在预算外管理的资金全部纳入预算管理的政策措施。按照“强化税收、清理收费”的原则，优化财政收入结构，全面清理取消不合法、不合理的收费、基金。对行政单位国有资产出租出借收入和处置收入、事业单位国有资产处置收入实行“收支两条线”管理。进一步完善非税收入管理政策和国库集中收缴制度。要努力依法征管、应收尽收，确保国家财政收入稳定增长。 |
| 3. We need to improve management of expenditures. We must guarantee expenditures in key areas such as agriculture, rural areas and farmers, education, science and technology, medical and health care, and the social safety net. We will work hard to lower our administrative costs. We will strictly curb increases in the expenses for personnel, official car use, meetings, computer networks and entertainment, and limit the construction of new office buildings for Party and government departments. A policy of zero growth will be applied for spending on official visits abroad. Redundant workers will be excluded from the system of unified payment of wages or salaries. Unauthorized departments will also be excluded from the public finance system. Bankcards will be widely used to pay the expenses of official business of central and provincial-level government bodies. We will expand the scale of trials to introduce government procurement and centralized payment from the treasury for special transfer payments and work out an oversight mechanism. We will distribute government funds more scientifically, fairly and transparently. We will improve management of government debts and strictly control new debts to prevent and defuse financial risks. We must bear in mind the "two imperatives" (It is imperative to always be modest, prudent, and free from arrogance and rashness in our work and it is imperative to continue following the principle of hard struggle and plain living, Tr.), tighten financial and economic discipline, resolutely combat extravagance and waste, practice thrift in everything we do, and use funds more efficiently. | | （三）强化支出管理。切实保障“三农”、教育、科技、医疗卫生、社会保障等各项重点支出需要。努力降低行政成本。严格控制“人、车、会和网络、招待”等支出增长和党政机关事业单位办公楼等楼堂馆所建设。实施出国经费零增长政策。超编人员不得纳入工资统发范围，擅自增设的机构不得纳入预算保障范围。在中央和省级单位全面推广公务卡。扩大专项转移支付实行政府采购和国库集中支付的试点范围，研究建立监管机制。提高财政资金分配的科学性、公平性和公开性。加强政府债务管理，严格控制新债，防范和化解财政风险。牢记“两个务必”，严肃财经纪律，坚决反对铺张浪费，坚持勤俭办一切事业，切实提高财政资金使用效益。 |
| 4. We need to improve financial legislation. We will work vigorously to create conditions for upgrading mature interim tax regulations into substantive tax laws to improve our system of tax laws. We will do a good job revising the Law on Certified Public Accountants and enacting the Interim Regulations on Transfer Payments, the Regulations on Managing Non-tax Government Revenue, the Regulations on Managing the Lottery, the Regulations on Implementing the Government Procurement Law and the Regulations on Supervising the Operating Budgets for State Capital in Enterprises. We will improve the oversight mechanism for enforcing financial laws and regulations, and make administrative enforcement by financial authorities more effective. We will improve the procedures for approving and supervising items that are subject to administrative examination and approval, and strictly control making new items subject to administrative examination and approval. We will continue to press ahead with research on reform of government accounting. We will improve the financial system of enterprises. We will institute a system of corporate accounting standards in unlisted SOEs and state-owned financial enterprises. We will modify financial rules and accounting standards and systems for government-affiliated institutions. | | （四）完善财政法制。积极创造条件，把比较成熟的一些税收暂行条例上升为税收实体法律，提升税收法律级次。做好注册会计师法（修订）、财政转移支付暂行条例、政府非税收入管理条例、彩票管理条例、政府采购法实施条例、企业国有资本经营预算管理条例等法制建设工作。完善财政执法监督机制，提高财政行政执法水平。改进财政行政审批事项审批和监督程序，严格控制新设财政行政审批事项。进一步推进政府会计改革研究。完善企业财务制度体系。推动非上市国有企业、金融企业实施企业会计准则体系。修订事业单位财务规则、会计准则和制度。 |
| 5. We need to strengthen oversight of public finance. We will set up a sound oversight mechanism for all aspects of public finance, and integrate oversight of operations at all stages from beginning to end. We will strengthen oversight and inspection of funds to be used for education, medical and health care, and the social safety net. Oversight and inspection of the accounting information provided by enterprises, administrative bodies and government-affiliated institutions and of the practices of accounting firms will also be strengthened. We will encourage and support local finance authorities in strengthening their oversight function and improving their financial supervision. We will strengthen oversight and management of certified public accountants and the asset evaluation industry. Financial authorities at all levels must administer public finance in accordance with the law; tighten management; improve internal control mechanisms; willingly accept the oversight by the NPC and local people's congresses at all levels, auditing authorities and the general public; and listen carefully to the suggestions of CPPCC committees. We will improve the democratic decision-making mechanism for public finance and increase public participation in decision-making about public finance. We will implement the Regulations on Making Government Information Public to improve transparency in our financial work. We will accelerate efforts to establish the Government Financial Management Information System to get modern information technology to fully play its role in strengthening financial management. | | （五）严格财政监督。建立健全覆盖财政运行全过程的监督机制，事前、事中和事后监督有机结合，强化对教育、医疗卫生、社会保障等方面的资金，以及企业、行政事业单位会计信息质量和会计师事务所执业质量的监督检查。鼓励和支持地方财政结合实际强化监督职能，提高监管水平。加强注册会计师、资产评估等行业监管。各级财政部门要坚持依法理财，加强管理，完善内控机制，并自觉主动地接受全国及地方各级人大、审计和社会监督，认真听取人民政协的意见。完善财政民主决策机制，提高财政决策的公众参与度。落实《政府信息公开条例》，提高财政工作透明度。加快金财工程建设，充分发挥现代科技和信息手段对强化财政管理的作用。 |
| The year 2008 is the first year to fully implement the strategic arrangements made at the Party's Seventeenth National Congress and the middle year of the Eleventh Five-Year Plan period. It is extremely important to implement the budgets and do all our public finance work well. Under the leadership of the Party Central Committee with Comrade Hu Jintao as General Secretary, let us hold high the great banner of socialism with Chinese characteristics, follow the guidance of Deng Xiaoping Theory and the important thought of Three Represents, and thoroughly apply the Scientific Outlook on Development. Let us forge ahead in a pioneering spirit, work in a down-to-earth manner, and energetically contribute to achieving further success in building a moderately prosperous society in all respects. | | 2008年是全面贯彻落实党的十七大作出的战略部署的第一年，是实施“十一五”规划承上启下的一年，圆满完成预算和各项财政工作任务意义重大。我们要在以胡锦涛同志为总书记的党中央领导下，高举中国特色社会主义伟大旗帜，坚持以邓小平理论和“三个代表”重要思想为指导，深入贯彻落实科学发展观，开拓进取，扎实工作，为夺取全面建设小康社会新胜利做出积极贡献！ |
| | 附图1：2003－2007年全国财政教育支出情况（略） |
| | 附图2：2003－2007年全国财政医疗卫生支出情况（略） |
| | 附图3：2003－2007年全国财政社会保障和就业支出情况（略） |
| | 附图4：2003－2007年全国财政文化体育与传媒支出情况（略） |
| | 附图5：2003－2007年中央财政“三农”支出情况（略） |
| | 注：“三农”支出包括：粮食直补、农资综合直补、农机具购置补贴等对农民的补贴支出；农村基础设施建设、农业综合开发等支持农业生产发展支出；农村教育、文化、卫生、社会保障等农村社会事业发展支出。 |
| | 附表1: |
| | 2007年中央财政支出(包括中央本级支出及对地方税收 |
| | 返还和转移支付支出)执行情况 |
| | 单位:亿元 |
| | |
| | ┌────────────┬──────────────┬───────┬──────┐ |
| | │项 目 │ 2007年 执行数 │ 比2006 │执行数 │ |
| | │ │ │年增长% │为预算 │ |
| | │ │ ┌───────┤ │的% │ |
| | │ │ 金额 │ 其中：中央 │ │ │ |
| | │ │ │ 本级支出 │ │ │ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 一般公共服务 │ 2323.01│ 2162.79│ 5.0│ 100.4│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 其中：国内外债务付息 │ 993.45│ 993.45│ 1.9│ 95.8│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 外交 │ 213.85│ 213.79│ 27.1│ 92.8│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 国防 │ 3482.77│ 3482.32│ 18.1│ 100.3│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 公共安全 │ 801.60│ 607.83│ 39.9│ 108.5│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 教育 │ 1076.35│ 395.26│ 76.0│ 125.4│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 科学技术 │ 999.99│ 924.98│ 26.0│ 113.5│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 文化体育与传媒 │ 210.63│ 127.21│ 67.3│ 121.8│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 社会保障和就业 │ 2303.16│ 342.63│ 13.7│ 114.1│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 医疗卫生 │ 664.31│ 34.22│ 296.8│ 212.4│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 环境保护 │ 782.10│ 34.58│ 61.0│ 164.7│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 城乡社区事务 │ 114.08│ 6.20│ 309.6│ 512.5│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 农林水事务 │ 1274.49│ 313.69│ 43.9│ 106.2│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 交通运输 │ 1248.69│ 782.22│ 40.6│ 147.0│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 工业商业金融等事务 │ 2429.16│ 1442.46│ 41.0│ 127.9│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 其他支出 │ 708.95│ 574.86│ -15.8│ 53.7│ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │对地方税收返还和财力性转│ 10924.35│ │ 21.2│ 108.1│ |
| | │ 移支付 │ │ │ │ │ |
| | ├────────────┼──────┼───────┼───────┼──────┤ |
| | │ 合 计 │ 29557.49│ 11445.04│ 25.8│ 110.0│ |
| | └────────────┴──────┴───────┴───────┴──────┘
|
| | 注：本表中对地方税收返还和财力性转移支付10924.35亿元，为全部中央对地方税收返还和转移支付执行数18112.45亿元，扣除专项转移支付6898.33亿元,以及财力性转移支付中的农村义务教育转移支付203.77亿元、农村义务教育化债补助60亿元、城市义务教育转移支付26亿元后的余额。 |
| | 附表2: |
| | 2007年全国财政收入执行情况 |
| | 单位:亿元 |
| | 项 目
| 2007年
执行数
| 比2006年
增长%
| 执行数为
预算数的%
| 一、税收收入
| 45612.99
| 33.7
| 117.1
| 国内增值税
| 15470.11
| 21.0
| 108.5
| 国内消费税
| 2206.90
| 17.0
| 107.4
| 进口货物增值税、消费税
| 6152.21
| 24.0
| 109.3
| 出口货物退增值税、消费税
| -5635.00
| 15.5
| 115.5
| 营业税
| 6581.99
| 28.3
| 113.6
| 企业所得税
| 8769.47
| 37.9
| 120.2
| 个人所得税
| 3185.54
| 29.8
| 110.8
| 印花税
| 2261.76
| 500.5
| 545.0
| 其中：证券交易印花税
| 2005.31
| 1017.4
| 997.5
| 关税
| 1432.54
| 25.5
| 114.6
| 其他税种收入
| 5187.47
| 32.7
| 122.0
| 其中：资源税
| 261.14
| 26.1
| 118.7
| 城市维护建设税
| 1156.53
| 23.1
| 113.8
| 房产税
| 575.51
| 11.8
| 102.8
| 城镇土地使用税
| 385.57
| 118.1
| 202.9
| 土地增值税
| 402.84
| 74.0
| 161.1
| 车辆购置税
| 876.87
| 27.6
| 115.4
| 耕地占用税
| 184.94
| 8.1
| 100.0
| 契税
| 1208.65
| 39.3
| 127.2
| ★其他税收收入
| 135.42
| 21.2
| 112.9
| 二、非税收入
| 5691.04
| 22.8
| 111.2
| 专项收入
| 1239.50
| 15.0
| 105.2
| 行政事业性收费
| 1892.26
| 16.9
| 106.3
| 罚没收入
| 839.61
| 14.2
| 103.5
| 其他收入
| 1719.67
| 43.0
| 127.4
| 全国财政收入
| 51304.03
| 32.4
| 116.4
|
|
| | 注:本表其他税收收入为车船税、船舶吨税、烟叶税等的合计数。（详见《预算草案》第1页、第2页) |
| | 附表3: |
| | 2008年中央财政支出(包括中央本级支出及对地方税收 |
| | 返还和转移支付支出)预算安排情况 |
| | 单位:亿元 |
| | |
| | ┌────────────────┬────────────────┬───────┐ |
| | │项 目 │ 2008年预算数 │比2007年执行数│ |
| | │ │ │年增长% │ |
| | │ │ ┌────────┤ │ |
| | │ │ 金额 │ 其中：中央 │ │ |
| | │ │ │ 本级支出 │ │ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 一般公共服务 │ 2655.40│ 2355.80│ 14.3│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 其中：国内外债务付息 │ 1235.66│ 1235.66│ 24.4│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 外交 │ 268.05│ 268.05│ 25.3│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 国防 │ 4099.40│ 4098.95│ 17.7│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 公共安全 │ 857.87│ 633.42│ 7.0│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 教育 │ 1561.76│ 527.53│ 45.1│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 科学技术 │ 1133.98│ 1082.40│ 13.4│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 文化体育与传媒 │ 253.05│ 147.43│ 20.1│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 社会保障和就业 │ 2761.61│ 368.28│ 19.9│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 医疗卫生 │ 831.58│ 38.87│ 25.2│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 环境保护 │ 1027.51│ 79.93│ 31.4│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 城乡社区事务 │ 133.21│ 6.86│ 16.8│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 农林水事务 │ 1450.49│ 356.27│ 13.8│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 交通运输 │ 1054.65│ 585.25│ -15.5│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 工业商业金融等事务 │ 3373.24│ 1917.17│ 38.9│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 其他支出 │ 1052.11│ 738.99│ 48.4│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │对地方税收返还和财力性转移支付│ 12317.81│ │ 12.8│ |
| | ├────────────────┼───────┼────────┼───────┤ |
| | │ 合 计 │ 34831.72│ 13205.20│ 17.8│ |
| | └────────────────┴───────┴────────┴───────┘
|
| | 注：1.2007年中央本级科学技术支出924.98亿元中包括预留的16个重大专项支出100亿元，此项资金2008年使用。扣除此项因素，2008年中央财政科学技术支出按可比口径增长26%。（详见《预算草案》第64页） |
| | 2．2007年中央财政对地方社会保险基金的补助948.31亿元中包括预留的已关闭破产企业退休人员医疗保障补助资金80亿元，此项资金2008年使用。扣除此项因素，2008年中央财政社会保障和就业支出按可比口径增长24.2%。（详见《预算草案》第66页） |
| | 3．2007年中央对地方农业转移支付403.51亿元中包括预留的生猪原种场和规模化养殖补助25亿元、能繁母猪饲养补贴12亿元，此项资金2008年使用。扣除此项因素，2008年中央财政农林水事务支出按可比口径增长17.2%。（详见《预算草案》第63页） |
| | 4.本表中对地方税收返还和财力性转移支付12317.81亿元，为全部中央对地方税收返还和转移支付预算数21626.52亿元，扣除专项转移支付8888.31亿元,以及财力性转移支付中的农村义务教育转移支付270.4亿元、农村义务教育化债补助150亿元后的余额。 |
| | 名 词 解 释 |
| | 中央财政收入：是指中央财政年度的收入，包括中央本级收入和地方上解收入。 |
| | 中央本级收入：根据现行财政管理体制规定，划归中央财政的税收和非税收入，主要包括消费税、关税等固定收入，增值税、企业所得税、个人所得税等共享收入部分。 |
| | 地方上解收入：是指中央收到地方按照有关法律法规或财政体制规定上解的各项收入。主要包括1994年分税制改革时保留下来的地方原体制上解收入和出口退税专项上解收入。 |
| | 中央财政支出：是指中央财政年度的支出，包括中央本级支出、中央对地方税收返还和转移支付支出。 |
| | 中央本级支出：是指按照现行中央政府与地方政府事权的划分，经全国人大批准，用于中央政府本级事务所需的支出。 |
| | 税收返还：是指1994年分税制改革和2002年所得税收入分享改革后，为保证地方既得利益，对原属于地方的收入划为中央收入部分，给予地方的补偿。包括增值税、消费税“两税返还”和所得税基数返还。 |
| | 转移支付：是指中央政府按照有关法律、财政体制和政策规定，给予地方政府的补助资金。包括财力性转移支付和专项转移支付。 |
| | 财力性转移支付：是指中央政府对有财力缺口的地方政府（主要是中西部地区），按照规范的办法给予的补助。包括一般性转移支付、民族地区转移支付、农村税费改革转移支付、调整工资转移支付等。地方政府可以按照相关规定统筹安排和使用。 |
| | 专项转移支付：是指中央政府对承担委托事务、共同事务的地方政府给予的具有指定用途的资金补助，以及对应由下级政府承担的事务给予的具有指定用途的奖励或补助。主要用于教育、社会保障、农业等方面。 |
| | 地方财政收入：是指地方财政年度的收入，包括地方本级收入、中央税收返还和转移支付收入。 |
| | 地方本级收入：根据现行财政管理体制规定，划归地方财政的税收和非税收入，主要包括房产税、车船使用税、城镇土地使用税等固定收入，增值税、企业所得税、个人所得税等共享收入部分。 |
| | 地方财政支出：是指地方财政年度支出，包括地方本级支出和上解中央支出。 |
| | 地方本级支出：是指按照现行中央政府与地方政府事权的划分，经地方人大批准，用于保障地方经济社会发展的各项支出。 |
| | 上解中央支出：是指地方按照有关法律法规或财政体制的规定，上解中央的各项支出。主要包括1994年分税制改革时保留下来的原体制地方上解中央的各项支出以及出口退税专项上解支出。 |
| | 增收：是指当年财政收入比上年财政收入的增加额。 |
| | 超收：是指财政收入执行数超过年初预算的数额。 |
| | 财政赤字：一般为中央政府年度收不抵支的差额，通过发债弥补。由于我国设立中央预算稳定调节基金，中央财政赤字计算公式为：中央财政赤字=中央本级收入＋地方上解收入＋调进中央预算稳定调节基金收入－中央本级支出－对地方税收返还和转移支付支出－安排中央预算稳定调节基金支出。按照有关法律规定，地方各级预算按照量入为出、收支平衡的原则编制，不列赤字。 |
| | 出口退税：是指对出口货物在国内已征收的增值税和消费税按有关规定进行退税。 |
| | 标准收入：是指中央在分配一般性转移支付时，按照税基、税率、征管努力程度等因素测算出的地方财政应该能征收的收入。 |
| | 标准支出：是指在分配一般性转移支付时，中央对地方政府行使公共服务、社会管理等职能，按照大体均等的支出水平所测定的支出需求。 |
| | “三奖一补”政策：是指为调动地方政府共同缓解县乡财政困难的积极性，中央财政根据地方工作实绩给予奖励和补助的激励约束机制。主要内容包括：对调节县级财力差异给予奖励，对县乡精简机构、人员以及增加重点支出给予奖励，对产粮大县给予奖励，对以前缓解县乡财政困难工作做得好的地区给予补助。 |
| | 稳健财政政策：是指介于积极的和紧缩的财政政策之间的中性财政政策，其主要内容是：适当减少财政赤字和国债资金规模，合理把握财政收支规模，调整优化财政支出结构，促进经济又好又快发展和社会和谐。 |
| | 国债余额管理:是指全国人大只限定年末不得突破的国债余额上限，而不具体限定中央政府当年国债发行额度的国债规模管理方式。 |
| | 农资综合直补:是指国家统筹考虑柴油、化肥等农业生产资料价格变动对农民种粮的增支影响，对种粮农民给予适当补助，以有效保护农民种粮收益，调动农民种粮积极性。 |
| | 农机具购置补贴:是指国家对农民个人、农场职工、农机专业户和直接从事农业生产的农机作业服务组织，购置和更新农业生产所需的农机具给予的补贴，目的是促进提高农业机械化水平和农业生产效率。 |
| | 良种补贴：是指国家对农户、饲养户选用优质农作物品种、奶牛良种、生猪良种而给予的补贴。 |
| | 粮食直补：是指国家为鼓励粮食生产对种粮农民给予的补贴，原则上按粮食种植面积把粮食补贴直接发放到种粮农民。 |
| | 新增建设用地土地有偿使用费：是指国家为保护耕地，依法规定由市、县人民政府按照核定的当地实际新增建设用地面积、相应等别和征收标准缴纳的收入，专项用于基本农田建设和保护、土地整理、耕地开发。 |
| | 新型农村合作医疗制度：是指农民自愿参加，以大病统筹为主的农民医疗互助共济制度。通过中央财政补助、地方财政补助、集体扶持和农民个人缴费等渠道筹集资金，主要对农民住院及大病医疗费用给予补偿。 |
| | 城镇居民基本医疗保险制度：是指城镇非从业居民自愿参加、以大病统筹为主的医疗保险制度。通过中央财政补助、地方财政补助和参保居民家庭缴费等渠道筹集资金，主要对参保居民的住院和门诊大病医疗费用给予补偿。不属于城镇职工基本医疗保险制度覆盖范围的中小学生、少年儿童和其他非从业城镇居民都可参加城镇居民基本医疗保险。 |
| | 农村最低生活保障制度：是指由国家为家庭年人均纯收入低于当地最低生活保障标准的农村居民提供最低生活保障的社会救助制度。 |
| | 统一内外资企业所得税制度：2008年1月1日以前，在我国内、外资企业适用不同的企业所得税法。统一后的《中华人民共和国企业所得税法》从2008年1月1日起施行。新的企业所得税法体现了“四统一”：一是内外资企业统一实行新的企业所得税法；二是统一适用新的企业所得税率；三是进一步统一和规范税前扣除办法和标准；四是统一税收优惠政策，实行“产业优惠为主，区域优惠为辅”的新税收优惠体系。 |
| | 增值税转型改革:是指将现行的生产型增值税改为消费型增值税。生产型增值税，即在征收增值税时,不允许扣除外购固定资产所含增值税进项税金。改革后的消费型增值税，允许企业将外购固定资产所含增值税进项税金一次性全部扣除。 |
| | 资源税制度改革:是指对现行资源税制度进行的改革，主要包括：对部分资源改为从价定率计征；提高部分资源税负水平；扩大征税范围；统一油气资源税费制度。 |
| | 农村综合改革:是农村税费改革的继续深化，主要包括：乡镇机构、农村义务教育、县乡财政管理体制和集体林权制度等改革。 |
| | 国有农场税费改革：是指为减轻国有农场农工负担、促进国有农场健康发展所进行的税费改革。主要内容是：全面取消农业税，将农工承担的土地承包费（管理费或租金）中类似农村“乡镇五项统筹”的收费全部免除。对因免除类似农村“乡镇五项统筹”收费而减少的收入，由中央财政和地方财政予以适当补助。严格控制国有农场面向农工的其他收费项目和标准。 |
| | 省直管县：是指在现行行政体制与法律框架内，为缓解基层财政困难，解决政府预算级次过多等问题，省级财政直接管理县（市）财政的一种方式。 |
| | 乡财县管：是指在乡镇政府管理财政的法律主体地位不变，财政资金所有权和使用权不变，乡镇享有的债权及负担的债务不变的前提下，县级财政部门在预算编制、账户统设、集中收付、采购统办和票据统管等方面，对乡镇财政进行管理和监督的一种方式。 |
| | 国有资本经营预算：是指国家以所有者身份依法取得国有资本收益，并对所得收益进行分配而发生的各项收支预算，是政府预算的重要组成部分。国有资本经营预算收入是指各级人民政府及其部门、机构履行出资人职责的企业上交的国有资本收益。国有资本经营预算支出，根据国家宏观经济政策，以及不同时期国有企业改革和发展的任务，统筹安排确定。中央本级国有资本经营预算从2008年开始实施，向纳入实施范围的企业收取其2007年实现的国有资本收益。 |
| | 部门预算：是指涵盖部门各项收支的综合财政计划，实行一个部门一本预算。 |
| | 支出标准体系：是指财政在分配预算资金时，建立的审核部门预算支出的政策依据和测算标准。 |
| | 实物费用定额：是指在编制部门基本支出预算时，根据部门在履行职能和完成事业任务过程中占有或消耗的实物资产情况，按照分类标准确定经费支出的管理方法。 |
| | 国库集中收付制度：一般也称为国库单一账户制度，包括国库集中支付制度和国库集中收缴制度。通过国库单一账户体系，财政收入直接缴入国库或财政专户；财政支出的资金直接支付到商品和劳务供应者或用款单位；未支用的财政资金均保留在国库单一账户，由财政部门进行管理运作。 |
| | 政府采购：是指各级国家机关、事业单位和团体组织，使用财政性资金采购依法制定的集中采购目录以内的或者采购限额标准以上的货物、工程和服务的行为。 |
| | 公务卡：是指预算单位工作人员持有的、主要用于日常公务支出和财务报销业务的信用卡。主要目的是减少传统现金支付结算，提高财政财务透明度。 |
| | 翘尾：在年度预算执行过程中出台的政策措施，只对当年政策出台后月份的财政收支产生影响，而对下一年度财政收支的影响则覆盖全年，往往大于对当年财政收支的影响。在分析两个年度中同期财政收支变化时，将这种影响形象地称为“翘尾”。 |
| | 廉租住房制度:是指国家制定的解决城市低收入家庭住房困难的保障制度。主要内容是：确定廉租住房保障对象和保障标准，明确廉租住房保障方式，筹集廉租住房房源，保障廉租住房保障资金来源，建立廉租住房保障进退机制等。 |
| | 绩效考评：是指运用一定的考核办法、量化指标及评价标准，对部门为实现其职能所确定绩效目标的实现程度，以及为实现这一目标安排预算的执行结果所进行的综合性考核与评价。其目的是提高预算资金使用效益。 |
| | 第十一届全国人民代表大会财政经济委员会 |
| | 关于2007年中央和地方预算执行情况与 |
| | 2008年中央和地方预算草案的审查结果报告 |
| | （2008年3月11日第十一届全国人民代表大会第一次会议主席团第二次会议通过） |
| | 十一届全国人大一次会议主席团： |
| | 第十一届全国人民代表大会第一次会议审查了国务院提出的《关于2007年中央和地方预算执行情况与2008年中央和地方预算草案的报告》以及2008年中央和地方预算草案。全国人民代表大会财政经济委员会在上届财政经济委员会对预算报告和预算草案进行初步审查的基础上，根据各代表团的审查意见又作了进一步审查。国务院根据审查意见对预算报告作了修改。现将审查结果报告如下。 |
| | 一、财政经济委员会认为，2007年预算执行情况是好的。2007年，全国财政收入51304.03亿元，超过预算7239.18亿元，完成预算的116.4%；全国财政支出49565.4亿元，超过预算3050.55亿元，完成预算的106.6%。中央财政收入28589.49亿元，超过预算4168.41亿元，完成预算的117.1%；中央财政支出29557.49亿元，超过预算2686.41亿元，完成预算的110%。另有1032亿元列作中央预算稳定调节基金。中央财政赤字2000亿元，比预算减少450亿元，财政赤字占国内生产总值比重为0.8%。2007年末，中央财政国债余额为52074.65亿元，在全国人大批准的53365.53亿元限额之内。地方财政收支相抵，结转或结余2706.63亿元。 |
| | 2007年12月，国务院向全国人大常委会作了中央财政超收收入安排使用情况的报告。中央财政超收收入主要用于增加对地方一般性转移支付和税收返还，增加农业、教育、社会保障和就业、医疗卫生、环境保护等改善民生和加强薄弱环节方面的支出，削减财政赤字，增加中央预算稳定调节基金等。 |
| | 2007年，国务院和地方各级人民政府全面落实中共中央确定的方针政策和十届全国人大五次会议提出的各项要求，认真贯彻落实科学发展观，继续实施稳健的财政政策，加强和改善财政宏观调控，稳步推进财税改革。财政收入持续较快增长，财政对重点支出的保障力度进一步加大，国家财政在构建社会主义和谐社会中发挥了重要作用。同时必须看到，预算执行和财政运行中还存在一些亟待认真解决的问题。主要是：预算编制的预见性和准确性不够；部门预算制度不完善，固定资产投资资金年初分配到项目的到位率比较低，预算执行中追加较多的问题仍然突出；支出进度不均衡，资金使用效益仍需提高；财政转移支付结构不尽合理，专项转移支付比重偏高；财政管理不够精细，铺张浪费现象比较严重等。 |
| | 二、2008年的预算安排，全国财政收入58486亿元，比上年增加7181.97亿元，增长14%；全国财政支出60786亿元，比上年增加11220.6亿元，增长22.6%。中央财政收入32531.72亿元，比上年增加3942.23亿元，增长13.8%，在这个安排的基础上，从中央预算稳定调节基金中调入500亿元纳入预算安排；中央财政支出34831.72亿元，比上年增加5274.23亿元，增长17.8%。中央财政收支相抵，赤字1800亿元。2008年末，中央财政国债余额限额55185.85亿元。 |
| | 财政经济委员会认为，2008年中央预算草案，贯彻了党的十七大和中央经济工作会议精神，体现了落实科学发展观、实现国民经济又好又快发展和促进社会和谐的要求，继续实施稳健的财政政策，财政支出结构进一步优化，加大了对公共服务的投入，坚持深化财税改革，加强财政管理。预算草案是可行的。 |
| | 财政经济委员会建议，批准国务院提出的《2007年中央和地方预算执行情况与2008年中央和地方预算草案的报告》，批准2008年中央预算草案。地方各级政府预算由本级人民代表大会审查批准。 |
| | 三、为更好地完成2008年预算，做好财政工作，财政经济委员会提出以下建议： |
| | （一）加强收入征管 |
| | 要加强税收收入和非税收入的征收管理工作，坚持依法征管，努力做到应收尽收。认真贯彻企业所得税法，做好实施企业所得税法的征收管理和有关政策衔接工作。加强个人所得税的征管工作，健全全员全额扣缴申报制度，加强对高收入者个人所得税的征管。改进纳税服务手段和方式，提高办税效率。要加强非税收入管理，建立健全非税收入管理体系。对非税收入项目要严格清理，依法规范。积极采取措施，努力在2011年实现将非税收入纳入预算管理。 |
| | （二）加快调整财政支出结构 |
| | 要调整财政支出结构，把更多的财政资金投向公共服务领域，扩大公共服务的覆盖范围。集中财力办大事，着力保障和改善民生。要继续加大对“三农”的投入力度，加强以农田水利为重点的农业生产条件建设，充分发挥科技对农业发展的支撑和引领作用。全面实施义务教育经费保障机制改革，提高义务教育保障水平。要积极推进医药卫生体制改革，完善政府卫生投入机制，合理划分各级政府的支出责任，提高政府卫生投入占经常性财政支出的比重。支持建立覆盖城乡居民的社会保障体系，完善城乡居民最低生活保障制度，在物价上涨的情况下，适时增加对低收入群众的补贴力度，探索建立农村养老保险制度。积极支持城镇廉租住房保障制度建设。进一步加大对节能减排和环境保护、科技创新、促进就业等方面的投入力度。鉴于今年初部分地区发生了严重的低温雨雪冰冻灾害，各级政府要采取得力措施，调整支出结构，集中部分财力，加大对受灾地区的救助、重建和生产恢复工作。要在认真总结经验的基础上，加强应急体系和机制建设，提高预防和处置突发事件的能力。 |
| | （三）加强预算管理 |
| | 要切实改进收入预算测算方法，提高预算编制的科学性和准确性。编制2009年政府预算时，关系民生、社会发展等重点支出要按新的收支科目编列到“款”。加快完善项目库建设，切实提高固定资产投资等项目的年初预算到位率。进一步规范部门预算，研究建立科学合理的人员经费和公用经费定额标准体系。切实控制行政经费增长。继续做好事业单位收入分配制度改革和规范公务员津贴补贴工作。推进国有资本经营预算的试编工作，加快建立完善国有资本经营预算制度。进一步研究建立社会保障预算制度。研究建立全口径政府预算收支管理制度。积极推进政府预算及部门预算的公开透明。建立健全绩效评价制度，切实提高财政资金的使用效益。重视化解政府债务问题，防范财政风险。厉行节约，反对浪费，勤俭办一切事业。 |
| | （四）进一步深化财税体制改革 |
| | 要加快研究确定国家基本公共服务的范围、水平和支出标准。围绕推进基本公共服务均等化和主体功能区建设，明确中央和地方政府公共服务的职责重点，建立健全财力与事权相匹配的财税体制，在2008年内，研究提出初步方案。要以基本公共服务支出标准为核心，完善财政转移支付制度，提高一般性转移支付比重，规范专项转移支付项目的设立，增强资金分配、使用的科学性和透明度。及时下达对地方的税收返还和转移支付预算，以利于地方编制完整的预算，接受同级人大监督。研究和改革税收制度，健全税收法律制度。尽快出台新的资源税。认真总结增值税转型试点工作，争取2009年在全国推开。要积极推进省以下财政体制改革，促进省内地区间基本公共服务的均等化。加快建立县乡财政最低支出保障机制和省对下财力差异调控机制，促进财力向基层倾斜。 |
| | （五）进一步加强审计监督 |
| | 要加强对预算执行的审计。在2007年中央预算执行和其他财政收支的审计工作报告中，要重点报告人大批准的预算的执行情况。进一步完善对部门决算的审签工作，逐步扩大审签范围，强化对部门执行预算的责任追究。加强绩效审计，促进提高财政资金使用效益。要把查处问题与促进改革、完善制度和强化管理结合起来，注重从体制、机制和制度上发现问题、分析原因、提出建议，充分发挥审计工作的建设性作用。 |
| | 以上报告，请予审议。 |
| | 全国人民代表大会财政经济委员会 |
| | 2008年3月11日 |
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