双语:关于2016年中央和地方预算执行情况与2017年中央和地方预算草案的报告

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摘要

Full text: Report on China’s Central, Local Budgets

Report on China’s Central, Local Budgets 2017

关于2016年中央和地方预算执行情况与2017年中央和地方预算草案的报告

Report on the Execution of the Central and Local Budgets for 2016 and on the Central and Local Draft Budgets for 2017

 

——2017年3月5日在第十二届全国人民代表大会第五次会议上

Delivered at the Fifth Session of the Twelfth National People’s Congress on March 5, 2017

 

财政部

Ministry of Finance

 

各位代表:

 

Esteemed Deputies,

 

受国务院委托,现将2016年中央和地方预算执行情况与2017年中央和地方预算草案提请十二届全国人大五次会议审议,并请全国政协各位委员提出意见。

 

The Ministry of Finance has been entrusted by the State Council to submit this Report on the Execution of the Central and Local Budgets for 2016 and on the Central and Local Draft Budgets for 2017 to the present Fifth Session of the 12th National People’s Congress (NPC) for your deliberation and for comments from the members of the National Committee of the Chinese People’s Political Consultative Conference (CPPCC).

 

一、2016年中央和地方预算执行情况

I. Execution of the Central and Local Budgets for 2016

 

2016年,面对严峻复杂的国内外环境,在以习近平同志为核心的党中央坚强领导下,各地区、各部门坚持稳中求进工作总基调,坚持新发展理念,以推进供给侧结构性改革为主线,适度扩大总需求,经济社会保持平稳健康发展,实现了“十三五”良好开局。中央和地方预算执行情况较好。

 

In 2016, we were faced with challenging and complicated environments both in China and abroad. However, under the leadership of the Central Committee of the Communist Party of China (CPC) with Xi Jinping at its core, all localities and departments strived for progress while working to keep performance stable, upheld China’s new development philosophy, and focused on supply-side structural reform while seeking an appropriate expansion of aggregate demand. As a result, we achieved steady and sound economic and social development and kicked the 13th Five-Year Plan for Economic and Social Development (2016-2020) off to a good start. Execution of the budgets was satisfactory.

 

(一)落实全国人大预算决议情况。

 

1. Implementation of the NPC resolution on the budgets

 

财政部门强化预算法治意识,积极发挥职能作用,认真落实十二届全国人大四次会议有关决议,以及全国人大财政经济委员会的审查意见。

 

Departments of finance improved rule of law awareness in the execution of the budgets, actively performed our functions, and conscientiously implemented the resolution adopted at the Fourth Session of the 12th NPC on the budgets as well as the views given by the NPC Financial and Economic Affairs Commission on the budgets.

 

有效实施积极财政政策。实行大规模减税降费。全面推开营改增试点,将试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,新增试点行业全部实现总体税负只减不增的预期目标,前期纳入试点的行业和原增值税行业因可抵扣进项税增加也实现了减税,全年降低企业税负5736亿元。进一步扩大企业研发费用加计扣除范围,加大对高新技术企业支持力度,出台股权激励和技术入股递延纳税政策,完善科技企业孵化器税收政策。取消、停征和归并一批政府性基金,扩大18项行政事业性收费免征范围,推动地方清理规范涉企行政事业性收费,减轻企业和个人负担460多亿元。合理扩大财政支出规模。赤字率适当提高,增加的赤字主要用于弥补减税降费带来的财政减收,保障政府应该承担的支出责任。新增地方政府债务限额1.18万亿元。继续发行地方政府债券置换存量债务4.9万亿元,加上2015年置换的3.2万亿元,累计置换8.1万亿元,全年降低利息成本约4000亿元。同时,实施针对性强的政策措施,着力推动“三去一降一补”。中央财政设立并及时拨付工业企业结构调整专项奖补资金,支持化解钢铁、煤炭行业过剩产能过程中职工分流安置工作。安排补助资金,支持中央企业处置“僵尸企业”。调整房地产交易环节契税、营业税政策,加强对居民自住和改善性住房需求的支持,推动化解商品房库存。明确债转股涉及的债权转让和核销政策,支持实施市场化银行债转股。阶段性降低社会保险费率,清理涉企保证金,进一步帮助企业降低成本。加大补短板力度,大幅增加财政扶贫投入助力脱贫攻坚,大力支持棚户区改造、基础设施建设等重点领域。

 

– Implementing proactive fiscal policy

 

Large-scale cuts were made to taxes and fees. In extending trials to replace business tax with VAT to all industries, we carried out trials in the construction, real estate, financial, and consumer service industries, and made the value-added of the new immovable property in all enterprises eligible for VAT deductions. The tax burdens of all industries newly included in the trials were reduced as planned, while other industries already included in these trials and industries originally using VAT also saw a reduction in their tax burdens due to increased business VAT deductions. Over the year, we reduced the tax burden on enterprises across all industries by 573.6 billion yuan.

 

We further expanded the scope of additional tax deductions for enterprises’ spending on research and development; increased funding for high-technology enterprises; introduced policies on equity-based incentives for innovation and on deferred payment of individual income tax for research and development personnel who have become shareholders through their technology and innovation; and improved tax policies for technology business incubators. We abolished or suspended a number of government-managed funds and consolidated some of these funds, expanded the coverage of exemption from 18 kinds of administrative charges; and urged local governments to overhaul and regulate their administrative charges on enterprises, thereby lessening the financial burden on enterprises and individuals by 46 billion plus yuan.

 

Reasonable increases were made to government expenditures. The government deficit was appropriately increased primarily to make up for reduced government revenue resulting from reductions in taxes and fees, ensuring funding for government spending. We raised the ceiling for local government debt by 1.18 trillion yuan. Local government bonds issued to replace outstanding debt reached 4.9 trillion yuan. Adding in the 3.2 trillion yuan worth of local government bonds issued in 2015, the value of such bonds issued over the past two years totaled 8.1 trillion yuan. Over the course of the year, local governments have saved approximately 400 billion yuan in interest payments by issuing bonds.

 

Meanwhile, targeted policies and measures were implemented to address overcapacity, reduce excessive inventory, deleverage, lower costs, and bolster areas of weakness. In funding the resettling of workers laid off from the steel and coal industries as result of overcapacity cuts, we set up funds financed by the central government and promptly allocated appropriations from such funds as subsidies or rewards for restructuring industrial enterprises. We ensured subsidies were provided to address the issue of central government “zombie enterprises.” We adjusted policies on deed transfer tax and business tax in the real estate industry with a view to boosting people’s demand for housing for personal use and second homes and helping reduce commodity housing stock.

 

We developed clear policies on the swapping and cancellation of debt in debt-to-equity swaps to support market-based swapping of debt owed to banks for company shares. We introduced short-term reductions on social insurance premiums and overhauled guaranty funds relating to enterprises, thereby further lowering the costs of enterprises. We redoubled efforts to strengthen areas of weakness, considerably increased funding for poverty alleviation, and fully supported major tasks such as rebuilding in rundown urban areas and infrastructure development.

 

积极推进财税改革与立法。实现增值税对货物和服务全覆盖。全面推进资源税从价计征改革,开展水资源税改革试点。推动出台环境保护税法。制定政府非税收入管理办法。出台推进中央与地方财政事权和支出责任划分改革的指导意见,明确了改革的总体要求、划分原则、主要内容。合理确定全面推开营改增试点后中央与地方增值税收入分享比例,保持现有财力格局总体稳定。调整中央对地方增值税返还办法,进一步完善分税制财政体制。出台实施支持农业转移人口市民化的财政政策并建立奖励机制。改革和完善中央对地方转移支付制度,专项转移支付项目数量进一步减少到94项,一般性转移支付占比提高至60.6%。大力推进预决算公开,首次在中国政府网和财政部门户网站集中发布中央部门决算信息,制定地方预决算公开操作规程。

 

– Working for progress in fiscal and tax reforms and legislation

 

We worked toward extending VAT to cover all goods and services. We continued the reform to apply ad valorem rates to all resource taxes, piloted the reform to introduce the water resource tax, and drove progress in legislation on an environmental protection tax. We developed measures for the management of non-tax government revenue. We issued guidelines on the reform to share fiscal authority and spending responsibilities between the central and local governments, making clear the requirements, the sharing principles, and the main content of the reform. We determined the appropriate ratio for sharing VAT revenue between the central and local governments following the application of VAT in all industries in order to ensure the stability currently enjoyed in the sharing of financial resources continues. We adjusted the methods for central government VAT rebates to local governments, and improved the revenue-sharing fiscal system. We issued and implemented fiscal policies on granting urban residency to people with rural household registration living in urban areas, and introduced related reward mechanisms.

 

We reformed and improved the system of central government transfer payments to local governments, cutting the number of items receiving special transfer payments from the central government to 94, and raising the proportion of general transfer payments against total transfer payments to 60.6 percent. We stepped up efforts to see that government budgets and final accounts are made available to the public, publishing for the first time a whole package of final accounts of central departments on http://www.gov.cn/and http://www.mof.gov.cn/index.htm and drawing up operating procedures for publicly releasing local budgets and final accounts.

 

着力提高财政支出绩效。严格执行全国人大批准的预算,及时批复下达。加强预算绩效管理,中央部门项目支出绩效目标管理实现全覆盖,首次将重大项目的绩效目标及具体绩效指标同预算一并批复,对部分重大民生政策和重点专项支出开展绩效评价。部分中央部门预算绩效管理工作开展情况和项目绩效评价结果首次同部门决算一并向社会公开。盘活财政存量资金,按规定用于经济社会发展急需领域。开展贫困县统筹整合使用财政涉农资金试点,把纳入统筹整合范围的财政涉农资金的配置、使用权赋予贫困县。进一步完善中央财政科研项目资金管理,扩大高校、科研院所在科研项目资金、差旅会议等方面的管理权限。大力推广运用政府和社会资本合作(PPP)模式,加强PPP项目全生命周期财政管理,保障项目实施质量。截至2016年底,全国PPP综合信息平台入库项目11260个、总投资13.5万亿元,已签约落地的项目1351个、总投资2.2万亿元。加大政府购买服务改革力度,制定通过政府购买服务支持社会组织培育发展和做好事业单位政府购买服务改革工作的意见。推动政府投资基金加快运作,激发社会投资活力。

 

– Working to improve the performance of government funds

 

We promptly approved the appropriation of government funds in strict accordance with the budgets approved by the NPC. In strengthening budget performance administration, we applied performance target administration to all central department project expenditures, began for the first time to set performance targets and indicators for major projects at the same time as granting budgeted funds, and conducted performance evaluations in relation to expenditures for a portion of major policies on people’s wellbeing and for key special projects. Information on the performance administration and performance evaluation results of some central department budgets were for the first time released to the public along with the final accounts of these departments.

 

Available government funds were put to work, in accordance with regulations, in pressing areas of economic and social development. We carried out trials to integrate and coordinate the use of government funds for rural development in poor counties, granting these counties the power to allocate and utilize the funds earmarked for such trials. We improved fund management for central government-funded research programs, expanding the authority of colleges and research institutions to manage research funds and expenses on related travel and meetings. We made a big push to expand the use of public-private partnership (PPP) models, and strengthened lifecycle financial regulation of PPP projects to ensure the quality of implementation. At year end 2016, 11,260 projects, with a total investment of 13.5 trillion yuan, were included on the national information platform for multiple PPP models; 1,351 of these projects, representing a total investment of 2.2 trillion yuan, have already been contracted and are in implementation.

 

We strengthened reform to encourage government procurement of services, and formulated guidelines on supporting the fostering and development of social organizations through government procurement of their services and on carrying out reform to introduce government procurement of services from public institutions. We worked to accelerate the operations of government-invested funds, and encouraged nongovernmental sources to invest.

 

高度重视和防范地方政府债务风险。严格按照预算法、担保法等有关法律法规要求,进一步规范地方政府债务管理。2016年末,全国地方政府债务余额15.32万亿元,控制在年度地方政府债务限额17.19万亿元以内。完善地方政府一般债务和专项债务预算管理制度,首次在预算草案中全面反映地方政府债务情况,主动接受监督。开展地方政府债务风险评估和预警并向有关部门和地方政府通报结果,督促高风险地区多渠道筹集资金化解债务风险。出台地方政府性债务风险应急处置预案和分类处置指南,妥善做好风险事件应急处置政策储备。印发财政部驻各地专员办实施地方政府债务监督暂行办法,开展常态化监督。组织核查地方违法违规担保融资问题,督促相关地区和金融机构依法整改。

 

– Working to prevent risks posed by local government debt

 

We worked in strict accordance with the Budget Law, the Guarantee Law, and other relevant laws and regulations to take further steps to ensure standards were in place for the management of local government debt. At year end 2016, total outstanding local government debt stood at 15.32 trillion yuan, which was within the limit of 17.19 trillion yuan budgeted for the year. We improved the budgetary management system for general and special local government debt, and incorporated for the first time a full review of local government debt into the draft budgets, thereby proactively subjecting it to oversight.

 

We carried out risk assessments and provided early warnings on local-government debt risks and reported the results to the relevant authorities and local governments, urging high-risk regions to raise funds through multiple channels so as to defuse their debt risks. We introduced emergency response contingency plans for local government debt risks and guidelines on dealing with risks by type, building up our policy reserve for responding to risks and emergencies.

 

We issued the Provisional Measures for the Representative Offices of Supervisors from the Ministry of Finance in Localities to Conduct Oversight on Local Government Debt to make oversight regular. We also organized an investigation into illegal local government financing, and urged the regions and financial institutions concerned to rectify this problem in accordance with the law.

 

严格按预算法要求规范预算管理。细化预算编制,进一步压缩代编预算规模,做实中央部门预算项目库。政府性基金项目减少到23项,对保留的项目实行目录清单管理。进一步扩大中央国有资本经营预算实施范围,制定中央国有资本经营预算支出管理暂行办法。开展全国行政事业单位资产清查。积极推进权责发生制政府综合财务报告制度改革,印发固定资产等4项政府会计具体准则。组织开展新能源汽车推广应用补贴、地方预决算公开情况、政府采购代理机构执业情况等检查,查处曝光一批违反预算法和财经纪律的行为,对相关责任人员严肃追责。

 

– Ensuring budgets were managed in strict accordance with the Budget Law

 

We made the budgets more detailed, further scaled down the amount of tentative budgets prepared by the Ministry of Finance for other government offices or projects, and worked to ensure all projects were covered by central government department budgets. We cut the number of projects financed by government-managed funds to 23, and introduced a list and catalogue system to manage these projects. We expanded the scope of the central government’s state capital operations budget, and formulated the provisional measures for the management of expenditures from this budget. We conducted a nationwide review of assets owned by administrative agencies and institutions.

 

We moved forward with the reform to establish a system for comprehensive government financial reporting based on accrual accounting, and issued four sets of regulations concerning government accounting principles including principles on fixed assets. We organized inspections on the implementation of subsidies for the use of new-energy vehicles, the disclosure of local budgets and final accounts, and the operations of government procurement agencies. During the inspections, we investigated and exposed a number of cases of violations of the Budget Law and financial and economic discipline and held those responsible to account.

 

2016年,财政部改进和加强服务全国人大代表、政协委员工作。认真办理建议提案,全年承办人大代表建议2889件、政协委员提案1323件。加大与代表委员沟通交流力度,积极听取和吸纳代表委员提出的意见建议,进一步改进财政工作。

 

In 2016, the Ministry of Finance improved its services for the deputies to the NPC and members of the CPPCC National Committee. We dealt conscientiously with their suggestions and proposals, handling over the course of the year a total of 2,889 suggestions made by deputies and 1,323 proposals by members. We did more to improve communication with the deputies and members, soliciting and taking on board their opinions and suggestions in order to improve public finance work.

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