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Resolution of the Fourth Session of the Eleventh National People's Congress on the Report on the Implementation of the Central and Local Budgets for 2010 and on the Draft Central and Local Budgets for 2011 [Effective]
第十一届全国人民代表大会第四次会议关于2010年中央和地方预算执行情况与2011年中央和地方预算的决议 [现行有效]
【法宝引证码】

Resolution of the Fourth Session of the Eleventh National People's Congress on the Report on the Implementation of the Central and Local Budgets for 2010 and on the Draft Central and Local Budgets for 2011

 

第十一届全国人民代表大会第四次会议关于2010年中央和地方预算执行情况与2011年中央和地方预算的决议

(Adopted at the Fourth Session of the Eleventh National People's Congress on March 14, 2011) (2011年3月14日第十一届全国人民代表大会第四次会议通过)

The Fourth Session of the Eleventh National People's Congress reviewed the Report on the Implementation of the Central and Local Budgets for 2010 and on the Draft Central and Local Budgets for 2011 by the State Council, and the 2011 Draft Central and Local Budgets, 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 2010 and on the Draft Central and Local Budgets for 2011, and the 2011 Central Budgets. 第十一届全国人民代表大会第四次会议审查了国务院提出的《关于2010年中央和地方预算执行情况与2011年中央和地方预算草案的报告》及2011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2010年中央和地方预算执行情况与2011年中央和地方预算草案的报告》,批准2011年中央预算。
REPORT ON THE IMPLEMENTATION OF THE CENTRAL AND LOCAL BUDGETS FOR 2010 AND ON THE DRAFT CENTRAL AND LOCAL BUDGETS FOR 2011 关于2010年中央和地方预算执行情况与2011年中央和地方预算草案的报告
The Fourth Session of the Eleventh National People's Congress on March 5, 2011 --2011年3月5日在第十一届全国人民代表大会第四次会议上
Ministry of Finance 财政部
Fellow Deputies, 各位代表:
The Ministry of Finance has been entrusted by the State Council to submit this report on the implementation of the central and local budgets for 2010 and on the draft central and local budgets for 2011 to the Fourth Session of the Eleventh National People's Congress (NPC) for your deliberation and approval, 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2010年中央和地方预算执行情况与2011年中央和地方预算草案提请十一届全国人大四次会议审议,并请全国政协各位委员提出意见。
I. Implementation of the Central and Local Budgets for 2010   一、2010年中央和地方预算执行情况
In 2010, under the firm leadership of the Communist Party of China (CPC), the people of all the country's ethnic groups forged ahead in solidarity and worked tenaciously, and all localities and departments took Deng Xiaoping Theory and the important thought of Three Represents as their guide, thoroughly applied the Scientific Outlook on Development, comprehensively carried out the decisions and arrangements of the central leadership, and conscientiously implemented the relevant resolution of the Third Session of the Eleventh NPC. The national economy developed steadily and rapidly, society remained harmonious and stable, and new significant achievements were made in reform, opening up and socialist modernization. On this foundation, steady progress was made in fiscal development and reform; a basic framework of a government budget system that comprises budgets for public finances, government-managed funds and state capital operations was put in place; budgets for social security funds were compiled on a trial basis; and government budgets were successfully implemented. 2010年,在中国共产党的坚强领导下,全国各族人民团结奋进,顽强拼搏,各地区、各部门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,全面贯彻中央的决策部署,认真落实第十一届全国人民代表大会第三次会议的有关决议,国民经济平稳较快发展,社会保持和谐稳定,改革开放和社会主义现代化建设取得新的重大成就。在此基础上,财政发展改革稳步推进,由公共财政预算、政府性基金预算、国有资本经营预算组成的政府预算体系框架基本形成,社会保险基金预算开始试编,预算完成情况较好。
1. Implementation of budgets for public finances (一)公共财政预算执行情况
National revenue totaled 8.308032 trillion yuan, an increase of 21.3% over 2009 (here and below). Adding the 10 billion yuan the central budget stabilization fund contributed, utilized revenue totaled 8.318032 trillion yuan. National expenditures amounted to 8.957538 trillion yuan, up 17.4%. Adding the 224.8 billion yuan used to replenish the central budget stabilization fund and the 135.694 billion yuan of local government expenditures carried forward to 2011, national expenditures came to 9.318032 trillion yuan. Total national expenditures therefore exceeded total national revenue by 1 trillion yuan. 全国财政收入83080.32亿元,比2009年(下同)增长21.3%。加上预算安排从中央预算稳定调节基金调入100亿元,使用的收入总量为83180.32亿元。全国财政支出89575.38亿元,增长17.4%。加上补充中央预算稳定调节基金2248亿元和地方财政结转下年支出1356.94亿元,支出总量为93180.32亿元。全国财政收支总量相抵,差额10000亿元。
Breaking down, central government revenue amounted to 4.247052 trillion yuan, 111.6% of the budgeted figure and an increase of 18.3%. The central budget stabilization fund contributed 10 billion yuan, bringing the total revenue used by the central government to 4.257052 trillion yuan. Central government expenditures amounted to 4.832252 trillion yuan, 103.6% of the budgeted figure and an increase of 10.3%. This consisted of 1.597289 trillion yuan in central government spending, up 4.7%, and 3.234963 trillion yuan in tax rebates and transfer payments to local governments, an increase of 13.3%. Adding the 224.8 billion yuan used to replenish the central budget stabilization fund, central government expenditures totaled 5.057052 trillion yuan. Total expenditures exceeded total revenue, leaving a deficit of 800 billion yuan, 50 billion yuan less than the budgeted figure. The outstanding balance on government bonds in the central budget at the end of 2010 was 6.752691 trillion yuan, which was under the budgeted limit of 7.120835 trillion yuan for the year. 其中:中央财政收入42470.52亿元,完成预算的111.6%,增长18.3%。加上从中央预算稳定调节基金调入100亿元,使用的收入总量为42570.52亿元。中央财政支出48322.52亿元,完成预算的103.6%,增长10.3%。其中:中央本级支出15972.89亿元,增长4.7%;中央对地方税收返还和转移支付支出32349.63亿元,增长13.3%。加上补充中央预算稳定调节基金2248亿元,支出总量为50570.52亿元。收支总量相抵,赤字8000亿元,比预算减少500亿元。2010年末中央财政国债余额67526.91亿元,控制在年度预算限额71208.35亿元以内。
(Figure 1 Balance of Central Government Finances in 2010 Omitted) 图1:2010年中央财政平衡关系(略)
Revenue collected by local governments came to 4.06098 trillion yuan. Adding the 3.234963 trillion yuan in tax rebates and transfer payments from the central government, local government revenue totaled 7.295943 trillion yuan, an increase of 19.3%. Local government expenditures amounted to 7.360249 trillion yuan, up 20.6%. Adding the 135.694 billion yuan carried forward to 2011, local government expenditures totaled 7.495943 trillion yuan. Total expenditures exceeded total revenue by 200 billion yuan, and with the approval of the State Council, the Ministry of Finance offset this shortfall by issuing local government bonds on behalf of local governments. 地方本级收入40609.8亿元,加上中央对地方税收返还和转移支付收入32349.63亿元,地方财政收入总量72959.43亿元,增长19.3%。地方财政支出73602.49亿元,增长20.6%,加上结转下年支出1356.94亿元,支出总量为74959.43亿元。收支总量相抵,差额2000亿元,经国务院同意由财政部代理发行地方政府债券弥补。
(Figure 2 Balance of Local Government Finances in 2010 Omitted) 图2:2010年地方财政平衡关系(略)
The following is an overview of the major issues concerning the implementation of the central budget in 2010: 2010年中央财政预算主要执行情况如下:
1) Central government revenue and the use of surplus revenue 1.中央财政收入预算执行及超收使用情况
On the whole, central government revenue grew fast in 2010, which was a reflection of factors including economic development, price increases and a relatively low base figure for fiscal revenue in 2009. Central government revenue exceeded the budgeted figure by 441 billion yuan, mainly because revenue projections at the beginning of 2010 were based on calculations using projected figures for economic targets. Some of the targets greatly exceeded predictions in the course of implementing the budget, and consequently actual revenue exceeded the budgeted figures. The total volume of imports and exports in 2010 increased by 34.7% (including a 38.7% rise in imports), exceeding the growth target of 8% set at the beginning of the year, and revenue from import taxes exceeded the budgeted figure by 286.5 billion yuan. Automobile sales in 2010 grew by 32.4%, and revenue from sales tax and vehicle purchase tax surpassed the budgeted figure by 128.5 billion yuan. Surplus revenue from the above two sources accounted for 94.1% of total central government surplus revenue, while revenue from other sources basically matched the projected figures. 2010年中央财政收入总体增长较快,是经济发展、物价上涨以及2009年财政收入基数相对较低等因素的综合反映。中央财政收入超过预算4410亿元,主要是年初收入预算安排是根据相关经济预期指标测算的,执行中一些指标超过预期较多,导致收入超过预算。2010年外贸进出口总额增长34.7%(其中进口增长38.7%),超过年初8%的增幅预期,进口环节税收比预算超收2865亿元;2010年汽车销售量增长32.4%,消费税和车辆购置税比预算超收1285亿元。这两项超收合计占中央财政超收额的94.1%。其他各项收入与预算基本持平。
Main sources of central government revenue
Domestic VAT revenue was 1.589559 trillion yuan, 103.6% of the budgeted figure and an increase of 14.2%. Domestic sales tax revenue was 607.154 billion yuan, 115.8% of the budgeted figure and an increase of 27.5%. Revenue from VAT and sales tax on imports was 1.048746 trillion yuan, 130% of the budgeted figure and an increase of 35.7%. Revenue from customs duties was 202.745 billion yuan, 128.3% of the budgeted figure and an increase of 36.6%. VAT and sales tax rebates on exports amounted to 732.731 billion yuan (which represents a decrease in revenue by the same amount), 103.6% of the budgeted figure and an increase of 13%. Corporate income tax revenue was 779.425 billion yuan, 96.7% of the budgeted figure and an increase of 2.3%. Personal income tax revenue was 290.285 billion yuan, 114.2% of the budgeted figure and an increase of 22.6%. Stamp tax revenue on securities trading amounted to 52.782 billion yuan, 102.3% of the budgeted figure and an increase of 6.6%. Vehicle purchase tax revenue was 179.203 billion yuan, 133.9% of the budgeted figure and an increase of 54%. Non-tax revenue totaled 196.801 billion yuan, 94.8% of the budgeted figure and a decrease of 22.9%.
 中央财政主要收入项目。国内增值税15895.59亿元,完成预算的103.6%,增长14.2%。国内消费税6071.54亿元,完成预算的115.8%,增长27.5%。进口货物增值税、消费税10487.46亿元,完成预算的130%,增长35.7%;关税2027.45亿元,完成预算的128.3%,增长36.6%。出口货物退增值税、消费税7327.31亿元(账务上作冲减收入处理),完成预算的103.6%,增长13%。企业所得税7794.25亿元,完成预算的96.7%,增长2.3%。个人所得税2902.85亿元,完成预算的114.2%,增长22.6%。证券交易印花税527.82亿元,完成预算的102.3%,增长6.6%。车辆购置税1792.03亿元,完成预算的133.9%,增长54%。非税收入1968.01亿元,完成预算的94.8%,下降22.9%。
(Figure 3 Central Government Revenue in 2010) 图3:2010年中央财政收入结构(略)
Use of central government surplus revenue
On the basis of relevant laws and regulations and the relevant resolution of the Third Session of the Eleventh NPC, of the 441 billion yuan in central government surplus revenue, 65 billion yuan was used to increase tax rebates and general transfer payments to local governments, 24.2 billion yuan was used to increase transfer payments to pay for local road maintenance, 26 billion yuan was used to increase spending on education, 5.6 billion yuan was used to increase spending on science and technology, and 45.4 billion yuan was spent on road construction. Of the remaining 274.8 billion yuan in surplus revenue, 50 billion yuan was used to reduce the central government deficit, and 224.8 billion yuan was used to replenish the central budget stabilization fund for future budgetary purposes. The State Council has reported on the arrangements and use of central government surplus revenue in 2010 to the 18th meeting of the Standing Committee of the Eleventh NPC.
 中央财政超收收入使用。根据有关法律法规和第十一届全国人民代表大会第三次会议有关决议要求,在中央财政超收的4410亿元中,用于增加对地方税收返还和一般性转移支付650亿元,增加对地方公路养护等经费转移支付242亿元;增加教育支出260亿元,增加科学技术支出56亿元,增加公路建设支出454亿元。其余2748亿元,用于削减中央财政赤字500亿元,补充中央预算稳定调节基金2248亿元,留待以后年度预算安排使用。2010年中央财政超收收入安排使用情况,国务院已向十一届全国人大常委会第18次会议报告。
2) Main central government expenditures 2.中央财政主要支出项目执行情况
In accordance with the decisions and arrangements of the central leadership, and following deliberation and approval by the NPC, the central government increased investment in agriculture, education, medical and health care, social security and employment, low-income housing, science and technology, and environmental protection, thereby ensuring spending on key items, including central government spending and transfer payments to local governments. 按照中央的决策部署,并经全国人大审议批准,2010年中央财政加大了对农业、教育、医疗卫生、社会保障和就业、保障性安居工程、科学技术、环境保护等方面的投入,各项重点支出(包括中央本级支出和中央对地方转移支付支出)得到较好保障。
(1) Total spending on education amounted to 254.734 billion yuan, 117.9% of the budgeted figure and an increase of 28.6%. This figure consists of 72.096 billion yuan in central government spending and 182.638 billion yuan in transfer payments to local governments. A total of 73.18 billion yuan was spent on improving the mechanism for guaranteeing the costs of rural compulsory education. All of the country' s 130 million rural students in compulsory education were exempted from paying tuition and miscellaneous fees and were supplied with free textbooks. In the central and western regions, roughly 12.28 million rural students in compulsory education from poor families received subsidies enabling them to live in school dormitories. More than 29 million urban students receiving compulsory education were exempted from paying tuition and miscellaneous fees. We implemented the plan to upgrade weak rural schools that provide compulsory education and comprehensively cleared the debts incurred from providing rural compulsory education. Students from poor families attending regular senior secondary schools were incorporated into the government student aid program, and government grants to college students were raised. Altogether 20.909 billion yuan was spent to strengthen vocational education infrastructure, exempt 4.4 million secondary vocational school students who are from poor families or studying agriculture-related majors from paying tuition, and continue to provide government grants to secondary vocational school students. We spent 60.663 billion yuan to launch a new round of Project 985, and move forward with Project 211 and the program to reform undergraduate teaching and improve its quality. We also spent 20.067 billion yuan to provide greater support for the reform and development of local institutions of higher learning. (1)教育支出2547.34亿元,完成预算的117.9%,增长28.6%。其中,中央本级支出720.96亿元,对地方转移支付1826.38亿元。完善农村义务教育经费保障机制,支出731.8亿元,全国1.3亿名农村义务教育阶段学生全部享受免除学杂费和免费教科书政策,中西部地区约1228万名农村义务教育阶段家庭经济困难寄宿生获得生活费补助。免除2900多万名城市义务教育阶段学生的学杂费。落实农村义务教育薄弱学校改造计划。全面清理化解农村义务教育债务。将普通高中家庭经济困难学生纳入国家资助政策体系,提高高校国家助学金资助标准。加强职业教育基础能力建设,免除440万名中等职业学校家庭经济困难学生和涉农专业学生学费,继续实施中等职业学校国家助学金政策等,共支出209.09亿元。启动新一轮“985工程”建设,推进“211工程”、高校本科教学质量与教学改革工程等,共支出606.63亿元。加大对地方高校改革发展的支持力度,支出200.67亿元。
(2) Expenditures on science and technology came to 172.834 billion yuan, 105.8% of the budgeted figure and an increase of 14.3%. This figure consists of 166.13 billion yuan in central government spending and 6.704 billion yuan in transfer payments to local governments. We spent 30.2 billion yuan to implement major national science and technology projects, and 24.439 billion yuan to support the State Natural Sciences Fund, Program 973, projects to develop and operate key national laboratories, and other basic research. We disbursed 90.413 billion yuan to increase research on cutting-edge technologies; research for public benefit; R&D on major, generic and key technologies; and other applied research. We spent 20 billion yuan to carry out the plan for restructuring and invigorating key industries, and to stimulate technological upgrading and innovation in enterprises. We also pushed forward the development of regional scientific and technological innovation systems, and promoted the organic integration of enterprises, universities, research institutes and end-users. (2)科学技术支出1728.34亿元,完成预算的105.8%,增长14.3%。其中,中央本级支出1661.3亿元,对地方转移支付67.04亿元。实施国家科技重大专项,支出302亿元。支持国家自然科学基金、“973计划”、国家重点实验室建设运行等基础研究,支出244.39亿元。加强前沿技术研究、社会公益研究和重大共性关键技术研究开发等应用研究,支出904.13亿元。实施重点产业调整振兴规划,促进企业技术改造和自主创新,支出200亿元。推动区域科技创新体系建设,促进产学研用有机结合。
(3) Expenditures on culture, sports and media were 31.6 billion yuan, 100.5% of the budgeted figure. This figure consists of 15.013 billion yuan in central government spending and 16.587 billion yuan in transfer payments to local governments. We intensified the construction of key cultural projects that benefit the people, such as those to develop multipurpose cultural centers in towns and townships, and to build libraries and show movies in rural areas. We enriched rural cultural life, and improved public cultural and sports facilities in communities. The number of public museums and memorial halls across the country open free of charge to the public reached 1,743. Protection of major cultural and historical sites, key cultural artifacts, and intangible cultural heritage continued to improve. We strengthened the broadcasting capability of the news media, deepened reform of the cultural management system, and stimulated development of the culture industry. (3)文化体育与传媒支出316亿元,完成预算的100.5%。其中,中央本级支出150.13亿元,对地方转移支付165.87亿元。加强乡镇综合文化站、农家书屋、农村电影放映等重点文化惠民工程建设,丰富农村文化生活,改善基层公共文化体育设施条件。全国向社会免费开放的公共博物馆、纪念馆达到1743家。大遗址、重点文物和非物质文化遗产保护工作继续加强。强化新闻媒体传播能力建设,促进深化文化体制改革,推动文化产业发展。
(4) Spending on medical and health care amounted to 148.535 billion yuan, 106.9% of the budgeted figure and an increase of 16.7%. This figure consists of 7.356 billion yuan in central government spending and 141.179 billion yuan in transfer payments to local governments. The number of people covered by the new rural cooperative medical care system reached 835 million and the number of non-working urban residents with basic medical insurance increased to 195 million, with government subsidies increasing to an average of 120 yuan per person, and the central government provided a 56 billion yuan subsidy for these purposes. We disbursed 6.3 billion yuan in subsidies to support uninsured retirees from closed or bankrupt state-owned enterprises (SOEs) as well as workers of financially distressed enterprises in taking part in basic medical insurance for urban workers. We provided 9.4 billion yuan in subsidies to further increase urban and rural medical assistance. We spent 22.5 billion yuan to strengthen the community-based medical and health care service system. We implemented the national system for basic drugs in 60% of government-run community-based medical and health care institutions and comprehensively reformed their systems and mechanisms. We spent 29.569 billion yuan in subsidies to provide nine types of basic public health services to urban and rural residents free of charge and to carry out major public health service projects. We also launched a pilot reform of public hospitals. (4)医疗卫生支出1485.35亿元,完成预算的106.9%,增长16.7%。其中,中央本级支出73.56亿元,对地方转移支付1411.79亿元。新型农村合作医疗参合人数达到8.35亿人,城镇居民基本医疗保险参保人数达到1.95亿人,财政补助标准达到人均120元,中央财政共补助560亿元。支持未参保的关闭破产国有企业退休人员和困难企业职工参加城镇职工基本医疗保险,补助63亿元。进一步提高城乡医疗救助水平,补助94亿元。加强基层医疗卫生服务体系建设,支出225亿元。在60%的政府举办的基层医疗卫生机构实施国家基本药物制度,推进体制机制综合改革。支持向城乡居民免费提供9类基本公共卫生服务,实施重大公共卫生服务项目,共补助295.69亿元。启动公立医院改革试点。
(5) Expenditures on social security and employment came to 378.499 billion yuan, 105.7% of the budgeted figure and an increase of 14.8%. This figure consists of 42.825 billion yuan in central government spending and 335.674 billion yuan in transfer payments to local governments. The central government spent 12 billion yuan in subsidies to extend trials of the new rural pension insurance system to 24% of the country' s counties. We launched pilot projects to fully fund enterprise employees' personal accounts for basic pension insurance, continued to increase basic pensions of enterprise retirees, with basic monthly pension benefits reaching 1,400 yuan per person on average, and provided a total of 156.1 billion yuan in subsidies to the basic pension insurance fund for enterprise employees. We spent 63.301 billion yuan to increase subsistence allowances for urban and rural recipients, and 21.562 billion yuan to raise benefits for entitled groups. We developed a system of subsistence allowances for orphans. We provided 13.769 billion yuan to ensure the basic living and working conditions for disaster victims and to appropriately raise central government subsidies to rural families for repairing or rebuilding their houses damaged or destroyed in natural disasters. We allocated 7.175 billion yuan in subsidies for policy-mandated closures or bankruptcies of SOEs. We implemented a more proactive employment policy, worked hard to carry out work-relief schemes, encouraged enterprises to hire laid-off workers, promoted the employment of university graduates, and provided special vocational training to rural migrant workers who had returned to their home villages. The central government raised subsidies to pay interest on guaranteed small loans and expand the scope of support. (5)社会保障和就业支出3784.99亿元,完成预算的105.7%,增长14.8%。其中,中央本级支出428.25亿元,对地方转移支付3356.74亿元。全国新型农村社会养老保险试点覆盖面达到24%,补助资金120亿元。开展做实企业职工基本养老保险个人账户试点,继续提高企业退休人员基本养老金水平,基本养老金月人均标准达到1400元,对企业职工基本养老保险基金共补助1561亿元。提高城乡低保补助标准,支出633.01亿元。提高优抚对象等人员抚恤和生活补助标准,支出215.62亿元。建立孤儿基本生活保障制度。切实保障受灾地区群众的基本生产生活,适当提高因灾农户倒损住房恢复重建中央补助标准,支出137.69亿元。做好国有企业政策性关闭破产相关工作,补助资金71.75亿元。落实更加积极的就业政策,积极推行以工代赈,鼓励企业吸纳下岗失业人员,促进高校毕业生就业,对返乡农民工等实施特别职业培训计划。加大小额担保贷款财政贴息力度,扩大扶持范围。
(6) Spending on guaranteeing housing totaled 112.573 billion yuan, 113.4% of the budgeted figure and an increase of 15%. This figure consists of 38.648 billion yuan in central government spending and 73.925 billion yuan in transfer payments to local governments. We intensified the construction of low-income housing, work was begun to build low-income housing and renovate housing in run-down areas throughout the country, involving 5.9 million housing units, 3.7 million of which have been basically completed. We accelerated renovations of ramshackle rural houses and the construction of permanent housing for nomads. Altogether, the central government spent 76.486 billion yuan on low-income housing projects, up 38.9%. In addition, 35.216 billion yuan was spent from the housing accumulation fund for employees in administrative agencies and institutions. (6)住房保障支出1125.73亿元,完成预算的113.4%,增长15%。其中,中央本级支出386.48亿元,对地方转移支付739.25亿元。加强保障性安居工程建设,全国保障性住房和棚户区改造住房开工590万套,基本建成370万套,加快推进农村危房改造和游牧民定居工程,中央财政保障性安居工程支出764.86亿元,增长38.9%。行政事业单位职工住房公积金等支出352.16亿元。
(7) Spending on agriculture, forests and water conservancy amounted to 387.966 billion yuan, 102.7% of the budgeted figure and an increase of 10.5%. This figure consists of 38.789 billion yuan in central government spending and 349.177 billion yuan in transfer payments to local governments. We spent 107.49 billion yuan in subsidies to implement a dynamic mechanism for adjusting general subsidies for agricultural supplies, further extend subsidies for superior crop varieties to more areas of the country and more varieties of crops, and expand subsidies for the purchase of agricultural machinery to 180 items in 12 categories. We spent 11.4 billion yuan to promote the application of advances in agricultural science and technology and the spread of advanced and appropriate agricultural technologies, support the development of specialized farmer cooperatives, stimulate the development of agriculture with unique local advantages, and increase agricultural safety and productivity. We spent 19.2 billion yuan on comprehensive agricultural development, including upgrading 1.608 million hectares of low- and medium-yield cropland to high-yield standards, and increasing our overall grain production capacity by 3.112 million tons. Spending on subsidies for agricultural and forest insurance premiums amounted to 6.777 billion yuan, and a total of 130 million farming households are now insured by agricultural or forest insurance policies. We made innovations in our funding mechanism for poverty alleviation through development, and provided 26 billion yuan in subsidies for 35.97 million people in poverty-stricken areas to support the development of industries with unique features or particular strengths. We spent 135.2 billion yuan on agricultural and rural infrastructure development to complete the task of the first round of a three-year program to reinforce dilapidated reservoirs, launch the second round of work to reinforce dilapidated key small reservoirs, include another 450 counties among the key counties for constructing small irrigation and water conservancy facilities, and move forward with the upgrading of rural power grids as well as key projects to build auxiliary facilities and upgrade water-saving devices in large and medium-sized irrigated areas. We spent 10.267 billion yuan to extend the trial of the government award and subsidy system for village-level public works projects, the launching of which is determined by villagers themselves, to 27 provincial-level administrative areas, which benefited 530 million rural residents. We also spent 7.581 billion yuan to expand the area of national public forests funded by the central government through the forest ecological conservation fund to 69.93 million hectares. (7)农林水事务支出3879.66亿元,完成预算的102.7%,增长10.5%。其中,中央本级支出387.89亿元,对地方转移支付3491.77亿元。落实农资综合补贴动态调整机制,农作物良种补贴覆盖地域和品种范围进一步扩大,农机购置补贴范围增加到12大类180个品目,共补贴1074.9亿元。促进农业科技成果转化和先进适用农业技术推广应用,扶持农民专业合作组织发展,推动优势特色和安全高效农业发展,支出114亿元。农业综合开发支出192亿元,改造中低产田、建设高标准农田2411.72万亩,增加粮食综合生产能力311.2万吨。农业林业保险保费补贴支出67.77亿元,累计参保农户达到1.3亿户次。创新财政扶贫开发机制,支持贫困地区发展特色优势产业,补助资金260亿元,覆盖扶贫对象3597万人。农业农村基础设施建设支出1352亿元,完成第一轮病险水库除险加固三年规划任务,启动第二轮重点小型病险水库除险加固,新增450个县实施小型农田水利重点县建设,推进大中型灌区续建配套节水改造等重点工程以及农村电网改造。村级公益事业建设一事一议财政奖补试点范围扩大到27个省份,支出102.67亿元,5.3亿农民受益。中央财政森林生态效益补偿基金支持的国家级公益林扩大到10.49亿亩,支出75.81亿元。
(8) Expenditures on land, resources and meteorology came to 37.004 billion yuan, 110% of the budgeted figure and an increase of 51.4%. This was mainly due to a considerable increase in revenue from use fees for mineral prospecting and mining rights and from mineral resource compensation fees, which are required by regulations to be used exclusively for exploiting and utilizing mineral resources. This figure consists of 17.639 billion yuan in central government spending and 19.365 billion yuan in transfer payments to local governments. This money was used to support the implementation of major geological and mining projects, and to further intensify basic geological prospecting, improve the environment in mining areas, and conserve and comprehensively utilize mineral resources. (8)国土气象等事务支出370.04亿元,完成预算的110%,增长51.4%,主要是探矿权采矿权使用费及矿产资源补偿费收入增加较多,按有关规定专项用于矿产资源开发和利用。其中,中央本级支出176.39亿元,对地方转移支付193.65亿元。支持实施与地质和矿业有关的重大项目,进一步加强基础性调查、矿山环境治理及矿产资源节约与综合利用等方面。
(9) Spending on environmental protection came to 144.31 billion yuan, 102.1% of the budgeted figure and an increase of 25.3%. This amount consists of 6.948 billion yuan in central government spending and 137.362 billion yuan in transfer payments to local governments. A total of 85.125 billion yuan was spent on conserving energy and reducing emissions. We supported 1,184 key energy conservation projects, helped 773 enterprises retrofit energy-conserving technology and assisted 1,689 enterprises in less developed areas in retiring outdated production facilities. We helped standardize 532 environmental monitoring stations and 691 environmental oversight and law enforcement agencies; carried out major emissions reductions projects to prevent and control water pollution in the key watersheds of the Huai, Hai, Liao and Songhua rivers and Tai, Chao and Dianchi lakes; and financed the construction of 87,000 kilometers of sewer lines to complement urban sewage treatment facilities. We carried forward demonstration work to improve the living environment in about 4,100 contiguous villages across 8 provincial-level administrative areas. We expanded the project to promote energy-efficient products for the benefit of the people, and put more than 30 million highly efficient and energy-conserving air-conditioners and 160 million energy-efficient lighting products into use. The trials of saving energy in the public domain and demonstrating and promoting alternative-fuel vehicles were expanded to 25 cities, and the pilot program to subsidize private purchases of such vehicles was launched in six cities. A total of 10.631 billion yuan was spent on accelerating the development of renewable energy. We implemented the Golden Sun Project to develop renewable energy, and actively carried out the large-scale domestic application of photovoltaic power. We promoted the development of biomass energy and wind power, and demonstrated the development and application of renewable energies in 26 cities and 62 counties. We used 46.806 billion yuan to consolidate progress already made in returning cultivated land to forests and grazing land to grassland, carry out key projects in the forestry industry and improve grassland ecology. (9)环境保护支出1443.1亿元,完成预算的102.1%,增长25.3%。其中,中央本级支出69.48亿元,对地方转移支付1373.62亿元。推动节能减排,支出851.25亿元。扶持1184个重点节能项目,促进773户企业开展节能技术改造,支持经济欠发达地区1689户企业淘汰落后产能。推动532个环境监测站和691个环境监察执法机构开展标准化建设,实施三河三湖及松花江流域水污染防治等重大减排工程,支持城镇污水处理设施配套管网建设8.7万公里。在8个省份约4100个村庄推进农村环境连片整治示范工作,改善农村生活环境。扩大节能产品惠民工程实施范围,推广高效节能空调近3000万台、高效照明产品1.6亿只。公共领域节能与新能源汽车示范推广试点城市扩大到25个,在6个城市启动私人购买新能源汽车补贴试点。加快发展可再生能源,支出106.31亿元。实施金太阳工程,积极推进光伏发电国内规模化应用。促进生物质能源、风电等发展,在26个城市、62个县启动可再生能源建设应用示范。巩固退耕还林、退牧还草成果,推进林业重点工程和草原生态建设,支出468.06亿元。
(10) Expenditures on transportation and transport came to 259.925 billion yuan, 122.7% of the budgeted figure and an increase of 19.3%. This figure consists of 148.958 billion yuan in central government spending and 110.967 billion yuan in transfer payments to local governments. We spent 151.2 billion yuan to construct more national and provincial highways and other public transportation infrastructure and to build or upgrade 300,000 kilometers of rural roads. We used 18.711 billion yuan to provide fuel subsidies for urban public transport and other public service industries. We provided 26 billion yuan in subsidies to local governments to phase out tolls on government-financed Grade II highways, and spent 12.5 billion yuan to build railroads, expressways and airports. (10)交通运输支出2599.25亿元,完成预算的122.7%,增长19.3%。其中,中央本级支出1489.58亿元,对地方转移支付1109.67亿元。推进国省干线等公共交通基础设施建设,新建、改造30万公里农村公路,支出1512亿元。对城市公交等部分公益性行业给予油价补贴,支出187.11亿元。取消政府还贷二级公路收费,补助地方260亿元。推进铁路、高速公路、机场等项目建设,支出125亿元。
(11) Expenditures on resource exploration, electricity and information totaled 82.777 billion yuan, 118.9% of the budgeted figure and a decrease of 2.8%. This figure consists of 48.838 billion yuan in central government spending and 33.939 billion yuan in transfer payments to local governments. We used 48.4 billion yuan for the construction of infrastructure for resource exploration, electricity and information. We spent 9.343 billion yuan to promote the development of small and medium-sized enterprises. (11)资源勘探电力信息等事务支出827.77亿元,完成预算的118.9%,下降2.8%。其中,中央本级支出488.38亿元,对地方转移支付339.39亿元。推进资源勘探电力信息等基础设施建设,支出484亿元。促进中小企业发展,支出93.43亿元。
(12) Expenditures on stockpiling grain, edible oils and other materials amounted to 79.324 billion yuan, 73.6% of the budgeted figure and a decrease of 28.2%. The decrease was mainly due to fewer subsidies for things such as actual interest payments related to grain and edible oils. This figure consists of 49.512 billion yuan in central government spending and 29.812 billion yuan in transfer payments to local governments. We provided 15.1 billion yuan in direct subsidies to grain growers and 10.9 billion yuan to subsidize interest payments incurred from raising the floor prices of grain. We spent 25.79 billion yuan to strengthen the reserve systems for grain and edible oils as well as petroleum, nonferrous metals and other important commodities. (12)粮油物资储备管理事务支出793.24亿元,完成预算的73.6%,下降28.2%,主要是据实结算的粮油利息费用等补贴减少。其中,中央本级支出495.12亿元,对地方转移支付298.12亿元。实施粮食直补支出151亿元。提高粮食最低收购价,补贴利息费用109亿元。加强粮油以及石油、有色金属等重要物资储备体系建设,支出257.9亿元。
(13) Spending on the commercial services industry totaled 80.285 billion yuan, 94.2% of the budgeted figure and an increase of 29.9%. The difference between the actual and budgeted amounts was mainly due to lower actual costs for stockpiling petroleum, cotton and other commodities. This figure consists of 14.091 billion yuan in central government spending and 66.194 billion yuan in transfer payments to local governments. We spent 40.358 billion yuan in subsidies to continue to implement the policies to encourage rural residents to purchase home appliances and motor vehicles and to encourage people to trade-in old home appliances and motor vehicles for new ones. We used 3.193 billion yuan to subsidize state cotton, sugar and meat reserves. We spent 8.1 billion yuan to build a modern logistics network in the new countryside, and stimulate the logistics services industry. (13)商业服务业等事务支出802.85亿元,完成预算的94.2%,增长29.9%,与预算的差异主要是据实结算的石油、棉花等物资储备费用减少。其中,中央本级支出140.91亿元,对地方转移支付661.94亿元。继续实施家电汽车下乡以及家电、汽车以旧换新政策,补贴403.58亿元。国家储备棉、糖、肉等补贴支出31.93亿元。推进新农村现代流通服务网络工程建设,促进商贸流通服务业发展,支出81亿元。
(14) Spending on post-Wenchuan earthquake recovery and reconstruction totaled 79.434 billion yuan, 101.8% of the budgeted figure. This figure consists of 3.79 billion yuan in central government spending and 75.644 billion yuan in transfer payments to local governments. Post-Wenchuan earthquake recovery and reconstruction work has basically been completed in two years instead of three years as scheduled. Spending in this area between 2008 and 2010 amounted to 233.088 billion yuan, and adding the 65.582 billion yuan from the central government' s state capital operations budget and the 4.657 billion yuan carried forward to the 2011 budget, total spending came to 303.327 billion yuan. We will achieve the central government' s financial support target for post-Wenchuan earthquake recovery and reconstruction of 300 billion yuan in three years. (14)地震灾后恢复重建支出794.34亿元,完成预算的101.8%。其中,中央本级支出37.9亿元,对地方转移支付756.44亿元。汶川地震灾后恢复重建三年任务两年基本完成。2008-2010年,汶川地震灾后恢复重建支出累计2330.88亿元,加上中央国有资本经营预算等安排的支出655.82亿元和结转下年支出46.57亿元,合计3033.27亿元,实现三年中央财政对地震灾后恢复重建投入3000亿元的规划目标。
(15) National defense spending amounted to 518.227 billion yuan, 99.8% of the budgeted figure and an increase of 7.3%. This difference between the actual and budgeted amounts was primarily due to actual settlement allowances for discharged military personnel being less than expected. This figure consists of 517.635 billion yuan in central government spending and 592 million yuan in transfer payments to local governments. These funds were used to improve the living conditions and benefits of army officers and enlisted personnel, strengthen the informationization of the army, increase its equipment and supporting facilities appropriately, and improve its ability to respond to emergencies and disasters. (15)国防支出5182.27亿元,完成预算的99.8%,增长7.3%。与预算的差异主要是据实结算的退役士兵安置经费低于预计。其中,中央本级支出5176.35亿元,对地方转移支付5.92亿元。支持改善军队官兵生活待遇,加强信息化建设,适当增加装备及配套设施,提高军队抢险救灾应急能力等。
(16) Spending on public security came to 147.542 billion yuan, 106.1% of the budgeted figure and an increase of 14.6%. This figure consists of 87.52 billion yuan in central government spending and 60.022 billion yuan in transfer payments to local governments. We pressed ahead with reforming the system for ensuring funding for procuratorial, judicial, and public security departments, and constantly raised the level of funding assurances. We strengthened the disaster preparation, mitigation and emergency response system. (16)公共安全支出1475.42亿元,完成预算的106.1%,增长14.6%。其中,中央本级支出875.2亿元,对地方转移支付600.22亿元。推进政法经费保障体制改革,不断提高保障水平。防灾减灾和灾害应急救援体系建设得到加强。
(17) Expenditures on general public services came to 99.27 billion yuan, 97.8% of the budgeted figure and a decrease of 8.3%. These funds were used mainly to ensure the normal operation of government agencies and assist local governments in providing grants to cadres leaving military service to find employment on their own. This figure consists of 83.724 billion yuan in central government spending and 15.546 billion yuan in transfer payments to local governments. (17)一般公共服务支出992.7亿元,完成预算的97.8%,下降8.3%,主要用于保障机关正常运转,以及支持地方落实自主择业军转干部退役金。其中,中央本级支出837.24亿元,对地方转移支付155.46亿元。
(18) Interest payments on government bonds totaled 151.236 billion yuan, 98.5% of the budgeted figure and an increase of 14.5%. (18)国债付息支出1512.36亿元,完成预算的98.5%,增长14.5%。
(Figure 4 Central Government Expenditures in 2010) 图4:2010年中央财政支出结构(略)
An analysis of the above expenditures shows that in 2010 the central government spent a total of 889.854 billion yuan, an increase of 19.9%, on areas that directly affect people's lives, namely education, medical and health care, social security and employment, guaranteeing adequate housing, and culture. The expenditures on agriculture and water conservancy, transportation and transport, and environmental protection were all closely related to the people' s wellbeing, and most of the tax rebates and general transfer payments from the central government to local governments were also used to improve the people' s wellbeing. In 2010 the central government spent a total of 857.97 billion yuan, an increase of 18.3%, to benefit agriculture, rural areas, and farmers. This figure consists of 342.73 billion yuan for agricultural production; 122.59 billion yuan in direct subsidies to grain growers, general subsidies for purchasing agricultural supplies, and subsidies for purchasing superior crop varieties and agricultural machinery; 335.03 billion yuan for the development of rural education, health care and other social undertakings; and 57.62 billion yuan for expenses related to stockpiling agricultural products and associated interest payments. It should be pointed out that expenditures on the people' s wellbeing and on agriculture, rural areas, and farmers do not constitute a single budgetary item. In order to make it easier for you to deliberate these expenditures, we have combined all expenditure items related to the people' s wellbeing and agriculture, rural areas, and farmers, so there is some overlap in the statement of expenditures. 汇总以上各项支出,2010年中央财政用在与人民群众生活直接相关的教育、医疗卫生、社会保障和就业、住房保障、文化方面的民生支出合计8898.54亿元,增长19.9%。农业水利、交通运输和环境保护等支出也与民生密切相关,中央财政对地方的税收返还和一般性转移支付大部分也用于民生支出。2010年中央财政用于“三农”的支出合计8579.7亿元,增长18.3%。其中:支持农业生产支出3427.3亿元,对农民的粮食直补、农资综合补贴、良种补贴、农机购置补贴支出1225.9亿元,促进农村教育、卫生等社会事业发展支出3350.3亿元,农产品储备费用和利息等支出576.2亿元。需要说明的是,民生和“三农”支出不是单独的预算科目,为了便于审议,将与民生和“三农”相关的支出项目综合反映出来,因而存在一些交叉重复。
2. Implementation of budgets for government-managed funds (二)政府性基金预算执行情况
In 2010, revenue from government-managed funds nationwide came to 3.578194 trillion yuan, and expenditures amounted to 3.258264 trillion yuan. 2010年全国政府性基金收入35781.94亿元,全国政府性基金支出32582.64亿元。
Revenue from central government-managed funds reached 317.557 billion yuan, 124.3% of the budgeted figure. This figure includes 5.916 billion yuan from the Three Gorges Project construction fund, 61.692 billion yuan from the railroad construction fund, 11.444 billion yuan from port development fees, 13.641 billion yuan from civilian airport administration and development fees, 24.773 billion yuan from lottery ticket proceeds, 18.344 billion yuan from the fund for providing ongoing aid to residents relocated to make way for the construction of large and medium-sized reservoirs, and 9.144 billion yuan from the central government fund for repaying rural power grid loans. Adding the 63.134 billion yuan carried forward from 2009, utilized revenue totaled 380.691 billion yuan in 2010.
Expenditures from central government-managed funds totaled 301.675 billion yuan, 94% of the budgeted figure. This total consists of two parts. The first is 228.405 billion yuan of central government spending, including 6.989 billion yuan on the construction of the Three Gorges Project; 58.2 billion yuan on railroad construction; 8.715 billion yuan on port development; 4.676 billion yuan on civilian airport administration and development; 13.91 billion yuan from lottery ticket proceeds, which was spent on social welfare programs, sports, education and other public service programs; 45 million yuan from the fund for providing ongoing aid to residents relocated to make way for the construction of large and medium-sized reservoirs; and 10.287 billion yuan from the central government fund for repaying rural power grid loans. The second part is 73.27 billion yuan in transfer payments to local governments, an increase of 13.34 billion yuan or 22.3%. A total of 79.016 billion yuan was carried forward to 2011 from central government-managed funds.
 中央政府性基金收入3175.57亿元,完成预算的124.3%。其中:三峡工程建设基金收入59.16亿元,铁路建设基金收入616.92亿元,港口建设费收入114.44亿元,民航机场管理建设费收入136.41亿元,彩票公益金收入247.73亿元,大中型水库移民后期扶持基金收入183.44亿元,中央农网还贷资金收入91.44亿元等。加上2009年结转收入631.34亿元,2010年使用的中央政府性基金收入总量3806.91亿元。中央政府性基金支出3016.75亿元,完成预算的94%。其中:中央本级支出2284.05亿元,包括三峡工程建设支出69.89亿元,铁路建设支出582亿元,港口建设支出87.15亿元,民航机场管理建设支出46.76亿元,彩票公益金用于社会福利、体育、教育等社会公益事业支出139.1亿元,大中型水库移民后期扶持基金支出0.45亿元,中央农网还贷资金支出102.87亿元等;对地方转移支付732.7亿元,增加133.4亿元,增长22.3%。中央政府性基金结转下年支出790.16亿元。
Revenue collected by local governments from funds under their control reached 3.260637 trillion yuan, 201.9% of the budgeted figure. This figure includes 2.910994 trillion yuan from the sale of state-owned land-use rights, 213.2% of the budgeted figure, which was mainly attributable to increased land supply, increase of overall land prices and better revenue management; 61.087 billion yuan from urban infrastructure construction fees; 24.364 billion yuan from lottery ticket proceeds; and 24.282 billion yuan from local education surcharges. Adding the 73.27 billion yuan in transfer payments from central government-managed funds, total revenue from local government-managed funds came to 3.333907 trillion yuan.
Expenditures from local government-managed funds totaled 3.029859 trillion yuan, 175% of the budgeted figure. This includes 2.697579 trillion yuan of spending from proceeds of the sale of state-owned land-use rights, consisting of 1.33956 trillion yuan paid out as compensation for land expropriation, housing demolition and resident relocation; 224.827 billion yuan for strengthening rural infrastructure and providing subsidies to farmers; 46.362 billion yuan for providing low-rent housing; 333.663 billion yuan from proceeds of the sale of land-use rights of SOEs that went bankrupt or were converted into stockholding companies, which was used to assist their laid-off employees in resettling; and 753.167 billion yuan for urban development spent in accordance with relevant provisions of the Law on Urban Real Estate Administration. A total of 28.819 billion yuan from lottery ticket proceeds was spent on social welfare, sports, education and other public service programs; 47.968 billion yuan was spent on urban infrastructure construction; and 17.741 billion yuan was added to local education expenditures. The surplus revenue from local government-managed funds was carried forward to 2011.
 地方政府性基金本级收入32606.37亿元,完成预算的201.9%。其中:国有土地使用权出让收入29109.94亿元,完成预算的213.2%,主要是土地供应增加、地价总体水平上升以及收入管理加强等因素所致。城市基础设施配套费收入610.87亿元。彩票公益金收入243.64亿元。地方教育附加收入242.82亿元。加上中央政府性基金对地方转移支付732.7亿元,地方政府性基金收入为33339.07亿元。地方政府性基金支出30298.59亿元,完成预算的175%。其中:国有土地使用权出让收入安排的支出26975.79亿元,包括征地拆迁补偿等成本性支出13395.6亿元、农村基础设施建设和补助农民等支出2248.27亿元、廉租住房保障支出463.62亿元、破产或改制企业土地出让收入用于安置职工支出3336.63亿元、按城市房地产管理法有关规定用于城市建设的支出7531.67亿元。彩票公益金支出288.19亿元,用于社会福利、体育、教育等社会公益事业。城市基础设施配套支出479.68亿元。地方教育附加支出177.41亿元。地方政府性基金收入大于支出部分结转下年使用。
3. Implementation of the budget for the central government's state capital operations (三)中央国有资本经营预算执行情况
In 2010, revenue from state capital operations of central government enterprises totaled 55.87 billion yuan, 132.7% of the budgeted figure. The surplus was mainly because proceeds from the sale of state shares in enterprises were included in the budget for state capital operations. Adding the 1.89 billion yuan carried forward from 2009, utilized revenue totaled 57.76 billion yuan. Expenditures from the central government' s state capital operations came to 56.343 billion yuan, consisting of 14.854 billion yuan for supplementing the national social security fund, 932 million yuan for post-Wenchuan earthquake recovery and reconstruction, 17.95 billion yuan for restructuring the state sector of the economy and industrial restructuring, 12.196 billion yuan in subsidies for reforming central government enterprises and making them profitable, 3.2 billion yuan for fostering major scientific and technological innovations, 3 billion yuan for major energy conservation and emissions reductions projects, 2.241 billion yuan for overseas investment, 470 million yuan for social security, 1 billion yuan transferred to the public finance budget to be spent on the people' s wellbeing, and 500 million yuan for the industrial development of the Xinjiang Production and Construction Corps. 2010年收取中央企业国有资本收益558.7亿元,完成预算的132.7%。超过预算主要是将国有股减持收入纳入国有资本经营预算管理。加上2009年结转收入18.9亿元,使用的收入总量为577.6亿元。中央国有资本经营支出563.43亿元,其中:补充全国社会保障基金支出148.54亿元,地震灾后恢复重建支出9.32亿元,国有经济和产业结构调整支出179.5亿元,中央企业改革脱困补助支出121.96亿元,重大科技创新支出32亿元,重大节能减排支出30亿元,境外投资支出22.41亿元,社会保障等支出4.7亿元,调入公共财政预算用于民生方面的支出10亿元,新疆生产建设兵团产业发展资金支出5亿元。
 以上有关预算执行的具体情况详见《中华人民共和国2010年全国预算执行情况2011年全国预算(草案)》。
4. Implementation of a proactive fiscal policy (四)积极的财政政策实施情况
We conscientiously implemented a proactive fiscal policy, spurred the national economy to continue to develop in the direction anticipated by the exercise of macro-control, and further consolidated the positive momentum of the economy. 认真落实积极的财政政策,促进国民经济继续朝着宏观调控的预期方向发展,进一步巩固经济向好势头。
We increased urban and rural incomes and boosted consumer demand. We increased subsidies to farmers, strengthened agricultural infrastructure and overall agricultural production capacity, and raised rural incomes. We raised subsidies for urban and rural recipients of subsistence allowances, enterprise retirees and entitled groups, and increased people' s consumption capacity. We continued to implement the policies to encourage consumption, such as those that encourage rural residents to purchase home appliances and motor vehicles and people to trade in old home appliances and motor vehicles for new ones. 提高城乡居民收入,扩大居民消费需求。增加对农民的补贴,加强农业基础设施和农业综合生产能力建设,促进农民增收。提高对城乡低保对象、企业退休人员和优抚对象等群体的补助水平,增强居民消费能力。继续实施家电汽车下乡以及家电、汽车以旧换新等鼓励消费的一系列政策。
We allocated and used government public investment and optimized its structure. On the basis of overall plans for using appropriations from the public finance budget, revenue from government-managed funds, and income from state capital operations, the central government spent 1.071 trillion yuan on public investment, which mainly went to developing agricultural infrastructure and projects meant to improve the wellbeing of rural residents; education, health and other social undertakings; low-income housing; energy conservation, emissions reductions and ecological improvement; and innovation and restructuring. We again issued 200 billion yuan worth of government bonds on behalf of local governments, and gave top priority in using these funds to carrying forward and completing public welfare projects. 安排使用好政府公共投资,优化投资结构。通过统筹使用公共财政预算拨款、政府性基金收入、国有资本经营收益等,中央政府公共投资支出10710亿元,主要用于农业基础设施及农村民生工程、教育卫生等社会事业、保障性安居工程、节能减排和生态建设、自主创新和结构调整等方面。继续代理发行2000亿元地方政府债券,优先用于公益性项目续建和收尾。
We implemented a policy of structural tax reduction, and guided enterprise investment and consumer spending. We consolidated progress in VAT reform and the reform of taxes and fees on refined petroleum products. We implemented a preferential income tax policy for some small enterprises with low profits. We reduced the purchase tax on passenger vehicles with engine displacement of 1.6 liters or less to 7.5%. We continued to implement all tax and fee reduction and exemption policies, and tightened management over the examination and approval of administrative fees and projects financed through government-managed funds. 落实结构性减税政策,引导企业投资和居民消费。巩固增值税转型改革以及成品油税费改革成果。对部分小型微利企业实施所得税优惠政策。对1.6升及以下排量乘用车减按7.5%的税率征收车辆购置税。继续执行各项税费减免政策,严格行政事业性收费和政府性基金项目的审批管理。
5. Progress in fiscal and taxation reforms (五)财税改革进展情况
We optimized the structure of transfer payments, increased the size and proportion of general transfer payments, and combined and streamlined special transfer payments. We improved the method of distributing transfer payments to ethnic minority areas and the system of transfer payments to functional ecological zones, and gradually increased transfer payments to cities once dependent on now-depleted mineral resources. We established a sound mechanism for ensuring basic funding for county-level governments, and enhanced the capacity of primary-level governments to provide public services. We carried out the reform to place county finances directly under the management of provincial-level governments in 970 counties in 27 provincial-level administrative areas, and to put township finances under the management of county governments in 28,600 towns and townships. We improved public finance budgets, comprehensively compiled budgets for central and local government-managed funds, continued to expand trials of the budget system for state capital operations, and started compiling budgets for social security funds on a trial basis. We deepened the reform of budget management systems, such as departmental budgeting, centralized treasury collection and payment, and government procurement. We conducted trials of the reform of resource taxes first in Xinjiang and then in other parts of the western region. We extended urban construction and maintenance taxes and education surcharges to foreign enterprises and nationals on the same basis as their domestic counterparts. We energetically pressed forward with the reform of the income distribution system, fully implemented the policy of linking the pay to performance for teachers in compulsory education, and accelerated implementation of the policy to institute a performance-based salary system in public health institutions and community-based medical and health care institutions. 优化转移支付结构,提高一般性转移支付规模和比例,归并和清理专项转移支付项目。完善民族地区转移支付办法,健全生态功能区转移支付制度,资源枯竭城市转移支付规模逐步扩大。建立完善县级基本财力保障机制,增强基层政府公共服务保障能力。27个省份970个县实行了省直管县财政管理方式改革,2.86万个乡镇实行了乡财县管财政管理方式改革。健全公共财政预算,全面编制中央和地方政府性基金预算,继续扩大国有资本经营预算制度试点范围,启动试编社会保险基金预算。深化部门预算、国库集中收付、政府采购等预算管理制度改革。资源税改革相继在新疆和西部地区试点。统一了内外资企业和个人城市维护建设税、教育费附加制度。积极推动收入分配制度改革。义务教育学校绩效工资政策全面落实。公共卫生与基层医疗卫生事业单位绩效工资政策加快实施。
6. Implementation of the NPC budget resolution (六)落实全国人大预算决议有关情况
In accordance with the relevant resolution of the Third Session of the Eleventh NPC, as well as the guidelines of its Financial and Economic Affairs Commission, we strengthened and improved macro-control through the management of public finance, worked hard to ensure funding for key areas, improved the compilation of budgets, strictly implemented budgets, carried forward the reform of the fiscal and taxation systems, and strengthened government debt management. We made fiscal management more scientific and meticulous. We made important progress in revising the Budget Law and the Law on Certified Public Accountants as well as enacting the Law on Vehicle and Vessel Tax. We made budgets more detailed, reduced the number of budgets compiled by the central government for local governments, and made sure funds were available for more budgetary items at the beginning of the year. We actively evaluated budgets of major projects, and made budgetary expenditure items more accurate and scientific. We notified local governments in advance of the amount of budgeted transfer payments from the central government, with the result that local government budgets were significantly more complete. We made budget implementation more balanced and efficient. The percentage of budget expenditures for the whole year that were made in December nationwide dropped from 26.3% in 2009 to 20.1% in 2010. We formulated specific measures and improved policies for strengthening the management of corporations run by local government financing platforms, and saw to it the debts of these corporations were cleared up and verified. We constantly improved the mechanisms for budget compilation, implementation, final settlement and oversight to be coordinated with and stimulate each other. Our efforts to bring unauthorized departmental coffers under control constantly deepened. We organized a review and inspection of the funds for aiding agriculture and benefiting farmers, and promoted innovation in and improvement of management mechanisms. We comprehensively increased the openness of budgets, with the number of central government budget tables made public increasing from 4 in 2009 to 12 in 2010, and detailed expenditure tables now have several section-level headings. A total of 74 central budgetary departments have opened their budgets to the public. Further achievements were made in making local budgets more open. We strengthened basic fiscal management work such as developing a system of standards for expenditures. We constantly standardized township and town fiscal management and gradually strengthened oversight. We successfully finished the work of responding to the NPC Standing Committee' s inquiries on the central government final budget for 2009. We reported to the Standing Committee on budget implementation in the middle of the year, and implemented measures to improve implementation on the basis of the Standing Committee' s response to our report. The State Council has reported relevant developments to the Standing Committee of the Eleventh NPC. 按照第十一届全国人民代表大会第三次会议有关决议,以及十一届全国人大财政经济委员会的审查意见,加强和改善财政宏观调控,着力保障重点支出,完善预算编制,严格预算执行,推进财税体制改革,加强政府债务管理。深入推进财政科学化精细化管理。预算法注册会计师法修订和车船税立法工作取得重要进展。进一步细化预算编制,减少代编预算规模,预算年初到位率有所提高。积极开展重大项目预算评审,增强项目支出预算的准确性和科学性。提前通知中央转移支付预计数额,地方预算编制的完整性明显增强。提高预算执行的均衡性和效率,12月份全国财政支出占全年支出的比重,从2009年的26.3%下降到2010年的20.1%。制定加强地方政府融资平台公司管理具体实施方案,完善相关政策,组织清理核实融资平台公司债务。预算编制、执行、决算和监督相互协调、相互促进的机制不断健全。“小金库”专项治理工作不断深入。组织开展强农惠农资金专项清理和检查,促进管理机制的创新和完善。预算公开全面推进,对外公开的中央财政预算表格从2009年的4张增加到2010年的12张,支出预算表细化到了款级科目。74个中央预算部门公开了部门预算。地方预算公开取得新的进展。加强支出标准体系建设等财政管理基础工作。不断规范乡镇财政管理,监管力度逐步增强。顺利完成全国人大常委会对2009年中央决算询问的应询工作,年中向全国人大常委会报告预算执行情况,并根据审议意见落实相关改进措施,有关情况国务院已向十一届全国人大常委会报告。
The year 2010 was the last year of the Eleventh Five-Year Plan period. A review of the past five years shows that the development and reform of public finance have taken on new appearances. 2010年是“十一五”的最后一年。回顾过去的五年,财政发展改革呈现新的面貌。
The scale of revenue and expenditures expanded constantly, and the structure of expenditures further improved. During the Eleventh Five-Year Plan period, public finance revenue totaled 30.3 trillion yuan, with an average annual increase of 21.3%, and public finance expenditures totaled 31.9 trillion yuan, with an average annual increase of 21.4%. The government substantially increased funding for improving the people' s wellbeing, made compulsory education free to all urban and rural students throughout the country, significantly improved basic medical insurance for urban and rural residents, put in place the basic framework for a social security system covering both urban and rural areas, and greatly accelerated the development of the system of public cultural services. During the Eleventh Five-Year Plan period, public finance spending on education totaled 4.45 trillion yuan, an increase of 160% over the Tenth Five-Year Plan period; expenditures on medical and health care totaled 1.49 trillion yuan, an increase of 260%; spending on social security and employment totaled 3.33 trillion yuan, an increase of 130%; spending on culture totaled 560 billion yuan, an increase of 140%; and central government spending on agriculture, rural areas, and farmers came to nearly 3 trillion yuan. 财政收支规模不断扩大,支出结构进一步优化。“十一五”时期,全国公共财政总收入30.3万亿元,年均增长21.3%;全国公共财政总支出31.9万亿元,年均增长21.4%。国家财政用于民生方面的投入大幅增加,城乡免费义务教育全面实现,城乡居民基本医疗保障水平显著提高,覆盖城乡的社会保障制度框架基本形成,公共文化服务体系建设明显加快。“十一五”时期全国公共财政用于教育、医疗卫生、社会保障和就业、文化方面的支出达到4.45万亿元、1.49万亿元、3.33万亿元和5600亿元,分别比“十五”时期增长1.6倍、2.6倍、1.3倍和1.4倍。中央财政用于“三农”的支出累计近3万亿元。
Fiscal and taxation policies constantly improved, and macro-control through management of public finance was further strengthened. In light of developments and changes in the international and domestic economic situations, we first followed a prudent fiscal policy and then a proactive fiscal policy, coordinated our fiscal policy with monetary and industrial policies, and improved the macro-control system under conditions of the socialist market economy. As a result, we effectively dealt with the impact of the global financial crisis and laid a foundation for our long-term sustainable development. 财税政策不断完善,财政宏观调控进一步加强。根据国内外经济形势的发展变化,先后实施了稳健的财政政策和积极的财政政策,并与货币政策、产业政策等协调配合,健全了社会主义市场经济条件下的宏观调控体系,有效应对了国际金融危机的冲击,并为长期可持续发展奠定了基础。
Fiscal and taxation reforms were constantly deepened, and the public finance system further improved. The system of transfer payments was progressively improved, a rudimentary mechanism to ensure funding for county-level governments was established, and the general framework for a government budget system was basically formed. The agricultural tax was rescinded nationwide; VAT reform was fully implemented; tax policies were comprehensively unified for domestic and overseas-funded enterprises; the sales tax system continued to improve; the reform of taxes and fees on refined petroleum products progressed smoothly; trials of the reform of resource taxes were initiated; and the reform of the local taxation system made steady progress. 财税改革不断深化,公共财政体系进一步健全。财政转移支付制度逐步完善,县级基本财力保障机制初步建立,政府预算体系框架基本形成。农业税全面取消,增值税转型改革全面实施,内外资企业税制全面统一,消费税制度继续完善,成品油税费改革顺利推进,资源税改革启动试点,地方税改革稳步推进。
Fiscal management was constantly strengthened, and the level of management was raised further. We intensively exercised management over public finance in accordance with the law, constantly improved the system for classifying government revenue and expenditure items, strengthened management over the compilation and implementation of budgets, accelerated efforts to make budgets more open, constantly improved the fiscal oversight mechanism, further improved the fiscal accounting system, and ensured that public finance performed its functions.
......
 财政管理不断加强,管理水平进一步提高。依法理 财深入推进,政府收支分类科目体系不断健全,预算编制和执行管理得到加强,预算公开工作加快推进,财政监督机制不断完善,财务会计制度进一步健全,较好保障了财政职能作用的发挥。
......

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