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Regulation on the Implementation of the Budget Law of the People's Republic of China (2020 Revision) [Effective]
中华人民共和国预算法实施条例(2020修订) [现行有效]
【法宝引证码】
  • Issuing authority: State Council
  • Document Number: Order No. 729 of the State Council of the People's Republic of China
  • Date issued: 08-03-2020
  • Effective date: 10-01-2020
  • Level of Authority: Administrative Regulations
  • Area of Law:Finance

Order of the State Council of the People's Republic of China 

中华人民共和国国务院令

(No. 729) (第729号)

The revised Regulation on the Implementation of the Budget Law of the People's Republic of China is hereby issued and shall come into force on October 1, 2020. 现公布修订后的《中华人民共和国预算法实施条例》,自2020年10月1日起施行。
Premier: Li Keqiang 总 理 李克强
August 3, 2020 2020年8月3日
Regulation on the Implementation of the Budget Law of the People's Republic of China 中华人民共和国预算法实施条例
(Issued by Order No. 186 of the State Council of the People's Republic of China on November 22, 1995, and revised by Order No. 729 of the State Council of the People's Republic of China on August 3, 2020) (1995年11月22日中华人民共和国国务院令第186号发布 2020年8月3日中华人民共和国国务院令第729号修订)
Chapter I General Provisions 

第一章 总  则

Article 1 This Regulation is developed in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as “Budget Law”).   第一条 根据《中华人民共和国预算法》(以下简称预算法),制定本条例。
Article 2 The local offices of the local governments at and above the county level shall conduct budget management activities as authorized by the governments at the same level, with their budgets at levels separated from those of the said governments, and their revenues and expenditure shall be included in the budgets at the local level.   第二条 县级以上地方政府的派出机关根据本级政府授权进行预算管理活动,不作为一级预算,其收支纳入本级预算。
Article 3 Social insurance fund budgets shall realize sustainable operation on the basis of actuarial balance, and general public budgets may, based on needs and financial strengths, appropriately allocate funds to supplement social insurance fund budgets.   第三条 社会保险基金预算应当在精算平衡的基础上实现可持续运行,一般公共预算可以根据需要和财力适当安排资金补充社会保险基金预算。
Article 4 For the purpose of paragraph 6 of Article 6 of the Budget Law, “all departments” means the state organs, armed forces, political and Party organizations, public institutions, social organizations and other entities that have direct budgetary payment and appropriation relationship with the financial departments of the governments at the same level.   第四条 预算法六条第二款所称各部门,是指与本级政府财政部门直接发生预算缴拨款关系的国家机关、军队、政党组织、事业单位、社会团体和其他单位。
Article 5 A departmental budget shall reflect all budgetary funds allocated by general public budgets, government fund budgets and state-owned capital operating budgets to this department and all entities under it.   第五条 各部门预算应当反映一般公共预算、政府性基金预算、国有资本经营预算安排给本部门及其所属各单位的所有预算资金。
The budgetary revenues of a department include budgetary revenues from appropriations from the financial department at the same level to this department and all entities under it and other revenues. The budgetary expenditure of a department is the expenditure corresponding to the budgetary revenues of the department, including basic expenditure and project expenditure. 各部门预算收入包括本级财政安排给本部门及其所属各单位的预算拨款收入和其他收入。各部门预算支出为与部门预算收入相对应的支出,包括基本支出和项目支出。
For the purpose of paragraph 2 of this article, “basic expenditure” means the expenditure incurred by a department or entity for guaranteeing its normal operation and completion of routine work tasks, including personnel expenses and public expenses; and “project expenditure” means the expenditure incurred by a department or entity for completing its specific work tasks and undertaking development objectives. 本条第二款所称基本支出,是指各部门、各单位为保障其机构正常运转、完成日常工作任务所发生的支出,包括人员经费和公用经费;所称项目支出,是指各部门、各单位为完成其特定的工作任务和事业发展目标所发生的支出。
The budgetary revenues from appropriations from the financial department at the same level to a department or all entities under it and the corresponding expenditure shall be reflected separately in the departmental budget. 各部门及其所属各单位的本级预算拨款收入和其相对应的支出,应当在部门预算中单独反映。
The specific measures for the preparation and implementation of departmental budgets shall be specified by the financial department of the government at the same level according to the law. 部门预算编制、执行的具体办法,由本级政府财政部门依法作出规定。
Article 6 The public disclosure of general-purpose transfer payments shall be detailed to regions. The public disclosure of special-purpose transfer payments shall be detailed to regions and items.   第六条 一般性转移支付向社会公开应当细化到地区。专项转移支付向社会公开应当细化到地区和项目。
The information on government debts, operating costs of organs, government procurement, and funds in special-purpose financial accounts, among others, shall be disclosed to the public in accordance with relevant provisions. 政府债务、机关运行经费、政府采购、财政专户资金等情况,按照有关规定向社会公开。
In departmental budgets and final accounts, basic expenditure and project expenditure shall be disclosed to the public. The public disclosure of expenditure in departmental budgets and final accounts shall be specific to items based on the classification of their functions, and the public disclosure of basic expenditure shall be specific to funds based on the classification of their economic nature. 部门预算、决算应当公开基本支出和项目支出。部门预算、决算支出按其功能分类应当公开到项;按其经济性质分类,基本支出应当公开到款。
The budgets, final accounts, and statements of entities under a department shall be disclosed by the entities to the public within 20 days after approval by the department. In the budgets and final accounts of the entities, basic expenditure and project expenditure shall be disclosed to the public. The public disclosure of the expenditure in departmental budgets ad final accounts of the entities shall be specific to items based on the classification of their functions, and the public disclosure of basic expenditure shall be specific to funds based on the classification of their economic nature. 各部门所属单位的预算、决算及报表,应当在部门批复后20日内由单位向社会公开。单位预算、决算应当公开基本支出和项目支出。单位预算、决算支出按其功能分类应当公开到项;按其经济性质分类,基本支出应当公开到款。
Article 7 For the purpose of Article 15 of the Budget Law, “system of tax sharing between the Central and local governments” means the financial management system in which the scope of fiscal expenditure of the Central and local governments is determined on the basis of the division of powers between the said governments, and the budgetary revenues of the Central and local governments are classified on the basis of tax types.   第七条 预算法十五条所称中央和地方分税制,是指在划分中央与地方事权的基础上,确定中央与地方财政支出范围,并按税种划分中央与地方预算收入的财政管理体制。
The specific content and implementation measures of the tax-sharing fiscal management system shall be governed by the relevant provisions issued by the State Council. 分税制财政管理体制的具体内容和实施办法,按照国务院的有关规定执行。
Article 8 A local government at or above the county level shall determine the fiscal management system of the government at the same level for the governments at lower levels according to the principle of the system of tax sharing between the Central and local governments and the relevant provisions issued by the governments at higher levels.   第八条 县级以上地方各级政府应当根据中央和地方分税制的原则和上级政府的有关规定,确定本级政府对下级政府的财政管理体制。
Article 9 For the purpose of subparagraph (2) of Article 16 of the Budget Law, “general-purpose transfer payments” includes:   第九条 预算法十六条第二款所称一般性转移支付,包括:
(1) transfer payments for equalizing access to basic public services; (一)均衡性转移支付;
(2) financial subsidies for old revolutionary base areas, ethnic minority areas, border areas, and poverty-stricken areas; and (二)对革命老区、民族地区、边疆地区、贫困地区的财力补助;
(3) other general-purpose transfer payments. (三)其他一般性转移支付。
Article 10 For the purpose of subparagraph (3) of Article 16 of the Budget Law, “special-purpose transfer payments” means the budgetary funds allocated by the governments at higher levels to the local governments at lower levels for the purpose of specific economic and social development objectives and are arranged and used by the governments at lower levels according to the purposes specified by the people's governments at higher levels.   第十条 预算法十六条第三款所称专项转移支付,是指上级政府为了实现特定的经济和社会发展目标给予下级政府,并由下级政府按照上级政府规定的用途安排使用的预算资金。
The financial departments of the governments at and above the county level shall, in conjunction with relevant departments, establish and improve the periodic assessment and withdrawal mechanisms for special-purpose transfer payments. The assessed special-purpose transfer payments shall be handled respectively according to the following circumstances: 县级以上各级政府财政部门应当会同有关部门建立健全专项转移支付定期评估和退出机制。对评估后的专项转移支付,按照下列情形分别予以处理:
(1) A special-purpose transfer payment which complies with laws, administrative regulations and the provisions issued by the State Council and is necessary to continue to be implemented may continue to be implemented. (一)符合法律、行政法规和国务院规定,有必要继续执行的,可以继续执行;
(2) If the relevant requirements on the establishment of any special-purpose transfer payment change, or there is a relatively large gap between actual performance and objectives or the management is imperfect, the special-purpose transfer payment shall be adjusted. (二)设立的有关要求变更,或者实际绩效与目标差距较大、管理不够完善的,应当予以调整;
(3) If the basis for the establishment of a special-purpose transfer payment is invalidated or abolished, the special-purpose transfer payment shall be cancelled. (三)设立依据失效或者废止的,应当予以取消。
Article 11 Budgetary revenues and expenditure shall be calculated in Renminbi yuan. Budgetary revenues and expenditure that are collected and paid in currencies other than RMB shall be converted into RMB.   第十一条 预算收入和预算支出以人民币元为计算单位。预算收支以人民币以外的货币收纳和支付的,应当折合成人民币计算。
Chapter II Scope of Budgetary Revenues and Expenditure 

第二章 预算收支范围

Article 12 For the purpose of paragraph 1 of Article 27 of the Budget Law, “revenues from administrative charges” means the revenues formed through the collection of charges by state organs and public institutions, among others, from specific objects according to the specified standards in the process of conducing social public management and providing specific public services to citizens, legal persons and other organizations in accordance with laws and regulations and upon approval under the procedures as prescribed by the State Council.   第十二条 预算法二十七条第一款所称行政事业性收费收入,是指国家机关、事业单位等依照法律法规规定,按照国务院规定的程序批准,在实施社会公共管理以及在向公民、法人和其他组织提供特定公共服务过程中,按照规定标准向特定对象收取费用形成的收入。
For the purpose of paragraph 1 of Article 27 of the Budget Law, “revenues from the compensated use of state-owned resources (or assets)” means the revenues from the compensated use of mineral deposits, waters, sea areas, uninhabited islands, and forests and grasslands owned by the state as provided for by the law and other state-owned resources, and the income from state-owned assets incorporated into the general public budget management as required, among others. 预算法二十七条第一款所称国有资源(资产)有偿使用收入,是指矿藏、水流、海域、无居民海岛以及法律规定属于国家所有的森林、草原等国有资源有偿使用收入,按照规定纳入一般公共预算管理的国有资产收入等。
For the purpose of paragraph 1 of Article 27 of the Budget Law, “transfer income” means tax refunds and the transfer payments from the governments at higher levels, revenues transferred from the governments at lower levels, allocated funds, and grants from governments without a subordinate relationship which are included in transfer income as prescribed by the Ministry of Finance. 预算法二十七条第一款所称转移性收入,是指上级税收返还和转移支付、下级上解收入、调入资金以及按照财政部规定列入转移性收入的无隶属关系政府的无偿援助。
Article 13 Transfer expenditure includes the expenditure transferred to the governments at higher levels, the tax refunds and the transfer payments to the governments at lower levels, funds transferred out, and grants from governments without a subordinate relationship which are included in transfer expenditure as prescribed by the Ministry of Finance.   第十三条 转移性支出包括上解上级支出、对下级的税收返还和转移支付、调出资金以及按照财政部规定列入转移性支出的给予无隶属关系政府的无偿援助。
Article 14 The revenues in a government fund budget include revenues from various government fund items and transfer income.   第十四条 政府性基金预算收入包括政府性基金各项目收入和转移性收入。
The expenditure in a government fund budget includes the project expenditure and transfer payments corresponding to revenues in the government fund budget. 政府性基金预算支出包括与政府性基金预算收入相对应的各项目支出和转移性支出。
Article 15 Revenues in a state-owned capital operating budget include the profit revenues transferred as required to the state treasury by wholly state-owned enterprises and wholly state-owned companies, income from dividends and bonuses obtained from companies in which the state has a stake, whether controlling or non-controlling, revenues from the transfer of state-owned property rights, liquidation income and other income that shall be included in the state-owned capital operating budget n accordance with relevant laws and administrative regulations and the relevant provisions issued by the State Council.   第十五条 国有资本经营预算收入包括依照法律、行政法规和国务院规定应当纳入国有资本经营预算的国有独资企业和国有独资公司按照规定上缴国家的利润收入、从国有资本控股和参股公司获得的股息红利收入、国有产权转让收入、清算收入和其他收入。
The expenditure in a state-owned capital operating budget includes capital expenditure, expenses, funds transferred to general public budgets, and other transfer payments and other expenditure. 国有资本经营预算支出包括资本性支出、费用性支出、向一般公共预算调出资金等转移性支出和其他支出。
Article 16 The revenues in a social insurance fund budget include social insurance premium income, interest income, investment returns, subsidy income in the social insurance fund budget, collective subsidy income, transfer income, revenues from grants from the governments at higher levels, revenues transferred from the governments at lower levels and other revenues.   第十六条 社会保险基金预算收入包括各项社会保险费收入、利息收入、投资收益、一般公共预算补助收入、集体补助收入、转移收入、上级补助收入、下级上解收入和其他收入。
The expenditure in a social insurance fund budget includes expenditure on social insurance benefits, transfer expenditure, expenditure on subsidies to the governments at lower levels, expenditure transferred to the governments at higher levels, and other expenditure. 社会保险基金预算支出包括各项社会保险待遇支出、转移支出、补助下级支出、上解上级支出和其他支出。
Article 17 The specific measures for the division of relevant revenue and expenditure items between the local budgets at higher and lower levels and for the transfer of revenues and expenditure to the governments at higher levels, refund or transfer payment shall be developed by the local governments at higher levels, and be filed with the standing committees of the people's congresses at the same level.   第十七条 地方各级预算上下级之间有关收入和支出项目的划分以及上解、返还或者转移支付的具体办法,由上级地方政府规定,报本级人民代表大会常务委员会备案。
Article 18 The specific measures for the division of relevant revenue and expenditure items between the local social insurance fund budgets at higher and lower levels and for the transfer of revenues and expenditure to the governments at higher levels and subsidization shall be developed by the local governments at high levels by levels of overall planning, and be filed with the standing committees of the people's congresses at the same level.   第十八条 地方各级社会保险基金预算上下级之间有关收入和支出项目的划分以及上解、补助的具体办法,按照统筹层次由上级地方政府规定,报本级人民代表大会常务委员会备案。
Chapter III Budget Preparation 

第三章 预算编制

Article 19 For the purpose of Article 31 of the Budget Law, “draft budgets” means the budgets that are prepared by governments at all levels and all departments and entities and have not been subject to examination and approval under statutory procedures.   第十九条 预算法三十一条所称预算草案,是指各级政府、各部门、各单位编制的未经法定程序审查和批准的预算。
Article 20 For the purpose of paragraph 1 of Article 32 of the Budget Law, “performance evaluation” means the systematic and objective evaluation of the inputs, use process, outputs and effects of budgetary funds according to the pre-determined performance objectives and standard procedures.   第二十条 预算法三十二条第一款所称绩效评价,是指根据设定的绩效目标,依据规范的程序,对预算资金的投入、使用过程、产出与效果进行系统和客观的评价。
The results of performance evaluation shall be used as the basis for improving management and preparing budgets for the subsequent years as required. 绩效评价结果应当按照规定作为改进管理和编制以后年度预算的依据。
Article 21 For the purpose of paragraph 3 of Article 32 of the Budget Law, “budgetary expenditure standards” means the budget preparation standards for classifying in a reasonable manner and respectively providing for budgetary matters, including basic expenditure standards and project expenditure standards.   第二十一条 预算法三十二条第三款所称预算支出标准,是指对预算事项合理分类并分别规定的支出预算编制标准,包括基本支出标准和项目支出标准。
The financial departments of the local governments at all levels shall, according to the budgetary expenditure standards developed by the Ministry of Finance and in consideration of the level of economic and social development and financial strengths, among others, of local regions, develop the budgetary expenditure standards for their respective regions or at the local levels. 地方各级政府财政部门应当根据财政部制定的预算支出标准,结合本地区经济社会发展水平、财力状况等,制定本地区或者本级的预算支出标准。
Article 22 The Ministry of Finance shall direct the specific matters on the preparation of draft budgets for the next year before June 15 of each year, and provide for statement formats, preparation methods, the periods for submission, among others.   第二十二条 财政部于每年6月15日前部署编制下一年度预算草案的具体事项,规定报表格式、编报方法、报送期限等。
Article 23 All departments of the Central Government shall organize the preparation of draft budgets of these departments and all entities under them in accordance with the requirements of the State Council and the arrangements made by the Ministry of Finance and in consideration of the specific circumstances of these departments.   第二十三条 中央各部门应当按照国务院的要求和财政部的部署,结合本部门的具体情况,组织编制本部门及其所属各单位的预算草案。
All departments of the Central Government shall be responsible for the examination of the draft budgets of all entities under them, and prepare draft budgets of these departments on a consolidated basis, and report them to the Ministry of Finance for examination as required. 中央各部门负责本部门所属各单位预算草案的审核,并汇总编制本部门的预算草案,按照规定报财政部审核。
Article 24 The Ministry of Finance shall examine the draft budgets of all departments of the Central Government, and prepare the specific draft central budget; and consolidate the draft local budgets or budgets of local governments, and compile the draft central and local budgets.   第二十四条 财政部审核中央各部门的预算草案,具体编制中央预算草案;汇总地方预算草案或者地方预算,汇编中央和地方预算草案。
Article 25 The governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the requirements of the State Council and the arrangements made by the Ministry of Finance and in light of the specific circumstances of local regions, put forward the requirements for the preparation of draft budgets within their respective administrative regions.   第二十五条 省、自治区、直辖市政府按照国务院的要求和财政部的部署,结合本地区的具体情况,提出本行政区域编制预算草案的要求。
The financial departments of the local governments at and above the county level shall direct the specific matters on the preparation of draft budgets for the next year within their respective administrative regions before June 30 of each year, and provide for statement formats, preparation methods, and the periods for submission, among others. 县级以上地方各级政府财政部门应当于每年6月30日前部署本行政区域编制下一年度预算草案的具体事项,规定有关报表格式、编报方法、报送期限等。
Article 26 All departments of the local governments at and above the county level shall, according to the requirements of the governments at the same level and the financial departments of the governments at the same level and in light of the specific circumstances of these departments, organize the preparation of the draft budgets of these departments and all entities under them, and submit them to the financial departments of the governments at the same level for examination as required.   第二十六条 县级以上地方各级政府各部门应当根据本级政府的要求和本级政府财政部门的部署,结合本部门的具体情况,组织编制本部门及其所属各单位的预算草案,按照规定报本级政府财政部门审核。
Article 27 The financial departments of the local governments at and above the county level shall examine the draft budgets of all departments at the same level, prepare the specific draft budgets at the same level, compile the draft general budgets at the same level, and, upon review by the governments at the same level, submit them to the financial departments of the governments at the next higher level during the specified periods.   第二十七条 县级以上地方各级政府财政部门审核本级各部门的预算草案,具体编制本级预算草案,汇编本级总预算草案,经本级政府审定后,按照规定期限报上一级政府财政部门。
The draft general budgets at the same level or the general budgets at the same level consolidated by the financial departments of the governments of provinces, autonomous regions, and municipalities directly under the Central Government shall be submitted to the Ministry of Finance before January 10 of the next year. 省、自治区、直辖市政府财政部门汇总的本级总预算草案或者本级总预算,应当于下一年度1月10日前报财政部。
Article 28 The financial department of a government at or above the county level shall, when examining the draft budget of a department at the same level, correct all noncompliance with the requirements of the draft budget it finds; and it shall, when compiling the draft general budget at the same level, report in a timely manner any noncompliance of the draft budget at a lower level with the budget preparation requirements of the government at a higher level or at the same level it finds to the government at the same level, and the government at the same level shall correct it.   第二十八条 县级以上各级政府财政部门审核本级各部门的预算草案时,发现不符合编制预算要求的,应当予以纠正;汇编本级总预算草案时,发现下级预算草案不符合上级政府或者本级政府编制预算要求的,应当及时向本级政府报告,由本级政府予以纠正。
Article 29 When preparing draft budgets for revenues, the financial departments of the governments at all levels shall request comments from taxation, customs and other departments and entities collecting budgetary revenues.   第二十九条 各级政府财政部门编制收入预算草案时,应当征求税务、海关等预算收入征收部门和单位的意见。
The departments and entities collecting budgetary revenues shall, according to the requirements of financial departments, provide the information on the forecasts of collection of budgetary revenues for the next year. 预算收入征收部门和单位应当按照财政部门的要求提供下一年度预算收入征收预测情况。
Article 30 Financial departments shall, in conjunction with the social insurance administrative departments, direct the specific matters on the preparation of draft social insurance fund budgets for the next year.   第三十条 财政部门会同社会保险行政部门部署编制下一年度社会保险基金预算草案的具体事项。
Social insurance agencies shall prepare the specific draft social insurance fund budgets for the next year, and submit them to the social insurance administrative departments at the same level for examination and consolidation. The specific draft budgets for revenues from social insurance funds shall be prepared by social insurance agencies in conjunction with institutions collecting social insurance premiums. Financial departments shall be responsible for reviewing and preparing after consolidation draft social insurance fund budgets. 社会保险经办机构具体编制下一年度社会保险基金预算草案,报本级社会保险行政部门审核汇总。社会保险基金收入预算草案由社会保险经办机构会同社会保险费征收机构具体编制。财政部门负责审核并汇总编制社会保险基金预算草案。
Article 31 The financial departments of the governments at all levels shall, in accordance with the provisions of the Budget Law and this Regulation, develop procedures for the preparation of draft budgets at the same level.   第三十一条 各级政府财政部门应当依照预算法和本条例规定,制定本级预算草案编制规程。
Article 32 When preparing budget drafts, all departments and entities shall prepare relevant expenditure budgets according to the asset allocation standards and in consideration of their assets in place.
......
   第三十二条 各部门、各单位在编制预算草案时,应当根据资产配置标准,结合存量资产情况编制相关支出预算。
......

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