关于2012年中央和地方预算执行情况与2013年中央和地方预算草案的报告（中英对照）

关于2012年中央和地方预算执行情况与2013年中央和地方预算草案的报告<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

Report on the Implementation of Central and Local Budgets in 2012 and on Draft Central and Local Budgets for 2013

——2013年3月5日在第十二届全国人民代表大会第一次会议上

First Session of the Twelfth National People’s Congress, March 5, 2013

财政部

Ministry of Finance of the People’s Republic of China

各位代表：

Fellow Deputies,

受国务院委托，现将2012年中央和地方预算执行情况与2013年中央和地方预算草案提请十二届全国人大一次会议审议，并请全国政协各位委员提出意见。

The Ministry of Finance has been entrusted by the State Council to submit this report on the implementation of the central and local budgets in 2012 and on the draft central and local budgets for 2013 to the First Session of the Twelfth National People’s Congress (NPC) for your deliberation and approval and for comments and suggestions from members of the National Committee of the Chinese People’s Political Consultative Conference (CPPCC).

一、2012年中央和地方预算执行情况

I. Implementation of Central and Local Budgets in 2012

    2012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，经济社会发展呈现稳中有进的良好态势。在此基础上，财政发展改革取得新进展，预算完成情况较好。

In 2012, under the firm leadership of the Communist Party of China (CPC), the people of all the country’s ethnic groups worked tenaciously and forged ahead in solidarity, and progress was achieved in economic and social development while ensuring stability. On the basis of this, fresh headway was made in fiscal development and reforms, and government budgets were satisfactorily implemented.

（一）公共财政预算执行情况。

1. Implementation of Public Finance Budgets

全国财政收入117209.75亿元，比2011年（下同）增长12.8%。加上从中央预算稳定调节基金调入2700亿元，使用的收入总量为119909.75亿元。全国财政支出125712.25亿元，增长15.1%。加上中央财政用超收收入补充中央预算稳定调节基金184.15亿元，以及地方政府债券还本支出2000亿元和地方财政结转下年支出13.35亿元，支出总量为127909.75亿元。全国财政收支总量相抵，差额8000亿元。

National revenue totaled 11.720975 trillion yuan, an increase of 12.8% over 2011 (here and below). Adding the 270 billion yuan from the central budget stabilization fund, utilized revenue totaled 11.990975 trillion yuan. National expenditure amounted to 12.571225 trillion yuan, up 15.1%. Adding the 18.415 billion yuan of central government surplus revenue used to replenish the central budget stabilization fund, the 200 billion yuan used to repay the principal on local government bonds and the 1.335 billion yuan of local government expenditure carried forward to 2013, national expenditure totaled 12.790975 trillion yuan. Total national expenditure therefore exceeded total national revenue by 800 billion yuan.

其中：中央财政收入56132.42亿元，完成预算的100.4%，增长9.4%。加上从中央预算稳定调节基金调入2700亿元，使用的收入总量为58832.42亿元。中央财政支出64148.27亿元，完成预算的100%，增长13.7%。其中：中央本级支出18764.8亿元，增长13.6%；中央对地方税收返还和转移支付45383.47亿元，增长13.7%。加上用超收收入补充中央预算稳定调节基金184.15亿元，支出总量为64332.42亿元。收支总量相抵，中央财政赤字5500亿元，与预算持平。2012年末中央财政国债余额77565.7亿元，控制在年度预算限额82708.35亿元以内。

Breaking these figures down, central government revenue amounted to 5.613242 trillion yuan, 100.4% of the budgeted figure and an increase of 9.4%. Including the 270 billion yuan contributed by the central budget stabilization fund, total revenue used by the central government came to 5.883242 trillion yuan. Central government expenditure amounted to 6.414827 trillion yuan, 100% of the budgeted figure and an increase of 13.7%. This consists of 1.87648 trillion yuan of central government spending, up 13.6%, and 4.538347 trillion yuan in tax rebates and transfer payments to local governments, an increase of 13.7%. Adding the 18.415 billion yuan of central government surplus revenue used to replenish the central budget stabilization fund, central government expenditure totaled 6.433242 trillion yuan. Total expenditure of the central government exceeded total revenue, leaving a deficit of 550 billion yuan, the same as the budgeted figure. The outstanding balance on government bonds in the central budget was 7.75657 trillion yuan at the end of 2012, which was under the budgeted limit of 8.270835 trillion yuan for the year.

地方本级收入61077.33亿元，增长16.2%。加上中央对地方税收返还和转移支付收入45383.47亿元，地方财政收入总量106460.8亿元。地方财政支出106947.45亿元，增长15.3%，加上地方政府债券还本支出2000亿元和结转下年支出13.35亿元，支出总量为108960.8亿元。收支总量相抵，差额2500亿元。

The revenue of local governments came to 6.107733 trillion yuan, an increase of 16.2%. Adding the 4.538347 trillion yuan in tax rebates and transfer payments from the central government, local government revenue totaled 10.64608 trillion yuan. Local government expenditure amounted to 10.694745 trillion yuan, up 15.3%. Adding the 200 billion yuan used to repay the principal on local government bonds and the 1.335 billion yuan carried forward to 2013, local government expenditure totaled 10.89608 trillion yuan. Total expenditure by local governments exceeded total revenue by 250 billion yuan.

2012年中央预算收支执行具体情况如下：

The following is a breakdown of main items in the central budget in 2012:

1、主要收入项目执行情况。

1) Main revenue items

国内增值税19678.47亿元，完成预算的97.2%,主要是工业增加值增幅和价格涨幅较低；国内消费税7872.14亿元，完成预算的102.2%；进口货物增值税、消费税14796.41亿元，完成预算的99.7%；关税2782.74亿元，完成预算的103.4%；企业所得税12082.18亿元，完成预算的108.7%，主要是汇算清缴2011年企业所得税收入超过预计；个人所得税3492.61亿元，完成预算的102.7%；出口货物退增值税、消费税10428.88亿元，完成预算的104.8%；非税收入2848.78亿元，完成预算的100.8%。

Domestic VAT revenue was 1.967847 trillion yuan, 97.2% of the budgeted figure. This shortfall was mainly due to small increases in the value-added of industry and the CPI. Domestic excise tax revenue was 787.214 billion yuan, 102.2% of the budgeted figure; revenue from VAT and excise tax on imports amounted to 1.479641 trillion yuan, 99.7% of the budgeted figure; and revenue from customs duties came to 278.274 billion yuan, 103.4% of the budgeted figure. Corporate income tax revenue was 1.208218 trillion yuan, 108.7% of the budgeted figure. It exceeded the budgeted figure largely because actual corporate income tax revenue for 2011 exceeded estimates on which tax was collected that year, with the remainder paid in 2012. Individual income tax revenue was 349.261 billion yuan, 102.7% of the budgeted figure; VAT and excise tax rebates on exports came to 1.042888 trillion yuan, 104.8% of the budgeted figure; and non-tax receipts totaled 284.878 billion yuan, 100.8% of the budgeted figure.

2012年中央财政收入比预算超收212.42亿元，按照有关规定，车辆购置税超收用于增加公路建设支出28.27亿元，其余184.15亿元超收收入全部用于补充中央预算稳定调节基金，留待以后年度经预算安排使用。

Central government revenue exceeded the budgeted figure by 21.242 billion yuan in 2012. Of this, 2.827 billion yuan from surplus vehicle purchase tax revenue was used to increase spending on highway construction as required by relevant regulations, and the remaining 18.415 billion yuan was used to replenish the central budget stabilization fund for future budgetary purposes.