2013年中央和地方預算報告（全文）
Full text: Report on China's Central, Local Budgets (2013)
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調整字號大小: 
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關于2012年中央和地方預算執行情況與2013年中央和地方預算草案的報告 |
REPORT ON THE IMPLEMENTATION OF CENTRAL AND LOCAL BUDGETS IN 2012 AND ON DRAFT CENTRAL AND LOCAL BUDGETS FOR 2013 |
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——2013年3月5日在第十二屆全國人民代表大會第一次會議上 |
First Session of the Twelfth National People's Congress March 5, 2013 |
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財政部 |
Ministry of Finance of the People's Republic of China |
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目錄 |
Contents |
| 一、2012年中央和地方預算執行情況 | I. Implementation of Central and Local Budgets in 2012 |
| 二、2013年中央和地方預算草案 | II. Draft Central and Local Budgets for 2013 |
| 三、深化財稅改革，加強科學管理，努力完成2013年預算 | III. Deepening Fiscal and Tax Reforms and Making Management More Scientific to Successfully Implement the 2013 Budgets |
| 各位代表： | Fellow Deputies, |
| 受國務院委托，現將2012年中央和地方預算執行情況與2013年中央和地方預算草案提請十二屆全國人大一次會議審議，并請全國政協各位委員提出意見。 | 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年中央和地方預算執行情況 | I. Implementation of Central and Local Budgets in 2012 |
| 2012年，在中國共產黨的堅強領導下，全國各族人民團結奮進、頑強拼搏，經濟社會發展呈現穩中有進的良好態勢。在此基礎上，財政發展改革取得新進展，預算完成情況較好。 | 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）公共財政預算執行情況。 | 1. Implementation of Public Finance Budgets |
| 全國財政收入117209.75億元，比2011年（下同）增長12.8%。加上從中央預算穩定調節基金調入2700億元，使用的收入總量為119909.75億元。全國財政支出125712.25億元，增長15.1%。加上中央財政用超收收入補充中央預算穩定調節基金184.15億元，以及地方政府債券還本支出2000億元和地方財政結轉下年支出13.35億元，支出總量為127909.75億元。全國財政收支總量相抵，差額8000億元。 | 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：中央財政收入56132.42億元，完成預算的100.4%，增長9.4%。加上從中央預算穩定調節基金調入2700億元，使用的收入總量為58832.42億元。中央財政支出64148.27億元，完成預算的100%，增長13.7%。其中：中央本級支出18764.8億元，增長13.6%；中央對地方稅收返還和轉移支付45383.47億元，增長13.7%。加上用超收收入補充中央預算穩定調節基金184.15億元，支出總量為64332.42億元。收支總量相抵，中央財政赤字5500億元，與預算持平。2012年末中央財政國債余額77565.7億元，控制在年度預算限額82708.35億元以內。 | 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. |
| 地方本級收入61077.33億元，增長16.2%。加上中央對地方稅收返還和轉移支付收入45383.47億元，地方財政收入總量106460.8億元。地方財政支出106947.45億元，增長15.3%，加上地方政府債券還本支出2000億元和結轉下年支出13.35億元，支出總量為108960.8億元。收支總量相抵，差額2500億元。 | 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年中央預算收支執行具體情況如下： | The following is a breakdown of main items in the central budget in 2012: |
| 1．主要收入項目執行情況。 | 1）Main revenue items |
| 國內增值稅19678.47億元，完成預算的97.2%,主要是工業增加值增幅和價格漲幅較低；國內消費稅7872.14億元，完成預算的102.2%；進口貨物增值稅、消費稅14796.41億元，完成預算的99.7%；關稅2782.74億元，完成預算的103.4%；企業所得稅12082.18億元，完成預算的108.7%，主要是匯算清繳2011年企業所得稅收入超過預計；個人所得稅3492.61億元，完成預算的102.7%；出口貨物退增值稅、消費稅10428.88億元，完成預算的104.8%；非稅收入2848.78億元，完成預算的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年中央財政收入比預算超收212.42億元，按照有關規定，車輛購置稅超收用于增加公路建設支出28.27億元，其余184.15億元超收收入全部用于補充中央預算穩定調節基金，留待以后年度經預算安排使用。 | 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. |
| 2．主要支出項目執行情況。 | 2) Main expenditure items |
| 按照穩增長、調結構、促改革、惠民生的要求，預算執行中根據經濟社會發展需要，在沒有擴大中央財政支出（包括中央本級支出和對地方轉移支付）預算規模的條件下，調整支出結構，重點增加了保障性安居工程、農業水利、節能環保等民生領域的投入。 | In line with the requirements of ensuring steady economic growth, adjusting the economic structure, promoting reform, and improving quality of life, and based on the need for economic and social development, we adjusted the structure of expenditures during budget implementation and focused on increasing investment in areas related to improving quality of life, such as government-subsidized housing, agriculture, water conservancy, energy conservation, and environmental protection, all of which was achieved without exceeding the budget for central government expenditure (including central government spending and transfer payments to local governments). |
| 教育支出3781.52億元，完成預算的100%，增長15.7%。支持學前教育發展，緩解“入園難”問題。完善農村義務教育經費保障機制，加強農村中小學校舍維修改造，大幅提高對中西部地區的補助標準。對3000多萬名農村義務教育學生實施營養改善計劃。免除3445萬名城市義務教育學生學雜費，幫助1260萬名農民工隨遷子女在城市接受義務教育。對中等職業學校的農村（含縣鎮）學生、城市涉農專業學生和家庭經濟困難學生免收學費。健全對家庭經濟困難學生的國家資助政策體系，約1596萬名學生受益。推動實施“985工程”、“211工程”，改善高校基本辦學條件，全面提高高等教育質量。 | Education spending reached 378.152 billion yuan, 100% of the budgeted figure and an increase of 15.7%. We provided funds to support the development of preschool education to ease the shortage of preschools. We refined the mechanism to ensure funding for rural compulsory education, helped to repair and upgrade more primary and secondary rural school buildings, and significantly raised subsidies to the central and western regions. We supported the implementation of a plan to improve the nutrition of over 30 million rural students in compulsory education. A total of 34.45 million urban compulsory education students were exempted from tuition and miscellaneous fees and compulsory education was provided to 12.6 million children of rural migrant workers living together in cities. Rural students, including those from counties and towns, and urban students who are studying agriculture-related majors or from poor families were exempted from secondary vocational school tuition fees. We improved the policy system for providing government financial aid to students from poor families, benefiting approximately 15.96 million students, and advanced Project 985 and Project 211, thereby improving college and university infrastructure and comprehensively raising the quality of higher education. |
| 匯總中央和地方公共財政預算、政府性基金預算用于教育的支出，2012年國家財政性教育經費支出達到21994億元，占國內生產總值的比例達到了4%。 | Combining all budgetary expenditures on education from central and local public finances and government-managed funds, total government education spending reached 2.1994 trillion yuan in 2012, or 4% of GDP. |
| 科學技術支出2291.5億元，完成預算的100.3%，增長12.7%。國家科技重大專項有效實施。增加對國家自然科學基金和“973計劃”投入，國家重點實驗室和基礎科研機構的保障水平大幅提高。推動前沿技術研究、社會公益研究和重大共性關鍵技術研究，并取得明顯進展。積極支持科技基礎條件建設，推進科技資源開放、共享和高效利用。實施科技惠民計劃，促進科技成果轉化應用。 | Spending on science and technology came to 229.15 billion yuan, 100.3% of the budgeted figure and a 12.7% increase. Major state science and technology programs were effectively implemented, and we increased investment in the State Natural Sciences Fund and Program 973, thereby securing substantially more funding for key state laboratories and basic research institutes. Significant progress was made in promoting research on cutting-edge technologies and major generic key technologies, as well as research for public benefit. We vigorously supported construction of scientific and technological infrastructure, and promoted open sharing and highly efficient use of scientific and technological resources. We also funded the implementation of scientific and technological projects that benefit the people and encouraged the application of scientific and technological advances. |
| 文化體育與傳媒支出494.68億元，完成預算的100.2%，增長18.9%。支持1804家博物館、紀念館和4萬多家美術館、圖書館等公益性文化設施免費開放，積極推進文化信息資源共享、農家書屋等重點文化惠民工程。加大對國家重點文物、大遺址、紅色文化資源和非物質文化遺產保護力度。提升重點媒體國際傳播能力，促進中華文化“走出去”。推動文化產業快速發展。 | Expenditure on culture, sports, and media totaled 49.468 billion yuan, 100.2% of the budgeted figure and an increase of 18.9%. Funds were used to grant free admission to public cultural facilities, including 1,804 museums and memorial halls and over 40,000 galleries and libraries, and to make progress in the national cultural information resource sharing project, the rural library project, and other key cultural projects that benefit the people. Funding was provided to intensify protection of key national cultural artifacts, major cultural and historical sites, cultural resources that relate to the early history of the CPC, and intangible cultural heritage. The international broadcasting capabilities of key media were improved, and we supported efforts to take Chinese culture to a global audience and promoted the rapid development of the culture industry. |
| 醫療衛生支出2048.2億元，完成預算的100.6%，增長17.2%。提高新型農村合作醫療和城鎮居民基本醫療保險的財政補助標準，由每人每年200元增加到240元，醫療費用報銷水平進一步提高。建立對基層醫療衛生機構實施基本藥物制度的長效補償機制，在村衛生室全面實施基本藥物制度。支持17個城市和311個縣（市）開展了公立醫院改革試點。繼續實施基本公共衛生服務項目和重大公共衛生服務項目，加大城鄉醫療救助力度，群眾的受益面和受益程度不斷提升。 | Spending on medical and health care amounted to 204.82 billion yuan, 100.6% of the budgeted figure and a 17.2% increase. We raised subsidies to the new rural cooperative medical care system and basic medical insurance for non-working urban residents from 200 yuan to 240 yuan per person per year and further raised the proportion of medical expenses that are reimbursable. We put in place a permanent mechanism for compensating community-level medical and health care institutions that implement the basic drug system, and introduced it in all village clinics. We supported trial reforms of public hospitals in 17 cities and 311 counties or county-level cities. We continued to implement basic and major public health service projects and increased medical assistance, thereby enabling more people to benefit to a greater extent. |
| 社會保障和就業支出5753.73億元，完成預算的100.1%，增長22%。實現新型農村和城鎮居民社會養老保險制度的全覆蓋。連續第8年提高企業退休人員基本養老金，月人均水平達到1721元。對中央財政補助地區分別按月人均15元和12元增加城鄉低保補助資金。提高部分優撫對象等人員撫恤和生活補助標準。完善孤兒、殘疾人、流浪乞討人員等社會救助體系，加大對因災困難群眾的生活救助。健全促進就業的政策措施，支持城鎮居民就業創業。 | Spending on social security and employment amounted to 575.373 billion yuan, 100.1% of the budgeted figure and an increase of 22%. We achieved full coverage of the new old-age pension system for the rural population and the old-age pension system for non-working urban residents. We raised basic pensions for enterprise retirees for the eighth consecutive year, with average monthly benefits reaching 1,721 yuan per person. We increased subsistence allowances for urban and rural residents living in areas that receive central government subsidies by an average of 15 yuan and 12 yuan respectively per person per month. We raised subsidies and living allowances for some entitled groups; improved the social assistance system targeted at orphans, people with disabilities, the homeless, and beggars; and increased efforts to help people affected by natural disasters to restore their lives. We improved policies and measures aimed at boosting employment and supported urban residents in finding jobs or starting their own businesses. |
| 住房保障支出2601.6億元，完成預算的122.9%，增長44.6%。超過預算較多主要是預算執行中增加了對城鎮保障性安居工程和配套基礎設施建設以及農村危房改造的補助。其中，保障性安居工程支出2253.89億元，全年支持城鎮保障性安居工程住房基本建成601萬套、新開工建設781萬套（戶）；農村危房改造范圍由中西部地區擴大到全國農村地區并提高中央財政補助標準，支持改造農村危房560萬戶。 | The appropriation for guaranteeing adequate housing was 260.16 billion yuan, up 44.6% and 122.9% of the budgeted figure. The main reason for going over the budgeted figure was an increase in subsidies for building government-subsidized housing and supporting infrastructure in urban areas as well as renovating dilapidated rural houses in the course of implementing the budget. Of the total appropriation, 225.389 billion yuan was spent on government-subsidized housing projects, including basically finishing the construction of 6.01 million units of urban housing and starting construction on another 7.81 million during the year. The project to renovate dilapidated rural houses was expanded from the central and western regions to rural areas throughout the country and central government subsidies were raised, which resulted in the renovation of 5.6 million homes in 2012. |
| 農林水事務支出5995.98億元，完成預算的109.2%，增長25.3%。超過預算較多主要是預算執行中增加了農業生產救災、特大防汛抗旱、重大水利工程和農田水利設施建設、小型病險水庫和中小河流治理等方面的投入。加強農業農村基礎設施建設，推進1250個小型農田水利重點縣建設，啟動實施“節水增糧行動”，基本完成7000座小型病險水庫除險加固和2209條中小河流2.75萬公里河段治理，支持958個縣開展山洪災害防治。增加對種糧農民的補貼，拓寬政策覆蓋范圍。擴大農業保險保費補貼區域和品種，帶動農業保險為1.83億戶次農戶提供風險保障9006億元。支持現代種業發展，推廣應用旱作農業技術和耕地保護技術。改造中低產田、建設高標準農田3003萬畝，新建續建中型灌區節水配套改造項目235個，新增和改善灌溉面積2607萬畝。草原生態保護補助獎勵政策覆蓋全部國家確定的牧區半牧區縣。加大財政綜合扶貧投入，提高農村貧困地區和貧困人口自我發展能力。村級公益事業建設一事一議財政獎補項目完成37.42萬個。 | Expenditure on agriculture, forestry, and water conservancy came to 599.598 billion yuan, 109.2% of the budgeted figure and a 25.3% gain. The main reason for exceeding the budget was an additional investment during implementation in efforts to provide relief from disasters that affect agricultural production, prevent and control serious floods and droughts, build major water conservancy projects as well as irrigation and water conservancy facilities, reinforce small dilapidated reservoirs, and clean up and improve the flood defenses of small and medium-sized rivers. We provided funding to step up agricultural and rural infrastructure development, move forward with the project to construct small irrigation and water conservancy facilities in 1,250 key counties, launch a campaign to save water and increase grain output, basically complete the work of reinforcing 7,000 small dilapidated reservoirs and cleaning up and improving the flood defenses of 27,500 kilometers of 2,209 small and medium-sized rivers, and support 958 counties in preventing and controlling mountain torrents. We increased subsidies for grain producers and extended the coverage of such policies. We expanded the areas and crop varieties eligible for agricultural insurance subsidies, thereby providing 900.6 billion yuan worth of risk protection to 183 million farming households. We supported the development of a modern seed industry and promoted the application of drought-resistant farming and arable land protection techniques. Last year, 2.002 million hectares of low- and medium-yield cropland was upgraded to high-yield standards, construction started or continued on 235 projects to upgrade water-saving equipment in medium-sized irrigated areas, 1.738 million hectares of irrigated land were created or improved, and the policy of subsidizing and rewarding grassland ecological conservation was expanded to cover all herding and semi-herding counties designated by the state. We increased investment in comprehensive poverty relief efforts to improve self-development capabilities of rural poverty-stricken areas and the poor population, and construction on 374,200 village-level public works projects was completed with government awards and subsidies, the launching of which were determined by villagers themselves. |
| 節能環保支出1998.43億元，完成預算的113%，增長23.1%。超過預算較多主要是預算執行中增加了節能產品惠民工程、建筑節能、城鎮污水處理設施配套管網建設等方面的投入。加快重點節能工程建設，完成北方采暖區居住建筑節能改造面積2億平方米。出臺實施平板電視、空調、電冰箱、洗衣機、熱水器等高效節能產品推廣政策，全年累計銷售3274萬臺。支持企業調整產業結構，淘汰1917萬噸焦炭、5969萬噸水泥、545萬千瓦小火電等落后產能。建設城鎮污水處理設施配套管網1.5萬公里，支持1.2萬個村莊開展農村環境連片整治，加強“三河三湖”等重點流域生態環境保護。實施天然林保護等林業重點工程，鞏固退耕還林、退牧還草成果。促進新能源、可再生能源發展，發展循環經濟。 | Spending on energy conservation and environmental protection came to 199.843 billion yuan, 113% of the budgeted figure and an increase of 23.1%. Spending significantly exceeded the budgeted figure due to extra investment during budget implementation in the project to promote the use of energy-efficient products that benefit the people, as well as in improving the energy efficiency of buildings and laying sewers to complement urban sewage treatment facilities. Funds were spent on accelerating the construction of key energy conservation projects and improving the energy efficiency of 200 million square meters of residential buildings with central heating in northern China. A policy was introduced to promote sales of flat-screen televisions, air conditioners, refrigerators, washing machines, water heaters, and other highly-efficient, energy-saving products, which resulted in sales of such products totaling 32.74 million units for the year. We made funds available to support enterprises in adjusting their industrial structures, decommission outdated production facilities with a total capacity of 19.17 million tons in the coke industry and 59.69 million tons in the cement industry, and close down 5.45 million kilowatts of small thermal power stations. A total of 15,000 kilometers of sewers were built to complement urban sewage treatment systems; the living environment of 12,000 contiguous villages was improved; and ecological protection was strengthened in the key watersheds of the Huai, Hai, and Liao rivers and Tai, Chao, and Dianchi lakes. Key forestry projects were carried out, including one to protect virgin forests, and past achievements in returning cultivated land to forests and grazing land to grasslands were consolidated. Finally, funds were provided to promote the development of new energy and renewable energy as well as to develop a circular economy. |
| 交通運輸支出3969.22億元，完成預算的111.3%，增長20.3%。超過預算較多主要是預算執行中增加了鐵路建設投資。提高交通綜合運輸能力，改擴建國家和省級公路，改善內河航道，新建改建農村公路19.4萬公里。對城市公交、農村客運等公益性行業給予油價補貼。對取消政府還貸二級公路收費的地方給予補助。 | Expenditure on transportation totaled 396.922 billion yuan, 111.3% of the budgeted figure and an increase of 20.3%. The budgeted figure was exceeded largely due to an increase in investment in railway construction during the implementation of the budget. Comprehensive transportation capabilities were improved, national and provincial highways upgraded or expanded, inland waterways improved, and 194,000 kilometers of rural roads built or upgraded. We provided fuel subsidies for public transportation and other public service industries. We also granted subsidies to local governments for phasing out tolls on government-financed Grade II highways. |
| 國防支出6506.03億元，完成預算的100%，增長11.5%。改善部隊生活和訓練條件，支持軍隊提高信息化建設水平，加強高新技術武器裝備，增強現代化軍事能力。 | National defense spending was 650.603 billion yuan, 100% of the budgeted figure and an 11.5% increase. Funds were used to improve living and training conditions for our troops, support the military in promoting IT application, strengthen development of new- and high-technology weapons and equipment, and enhance the country's modern military capabilities. |
| 公共安全支出1880億元，完成預算的102.9%，增長10.9%。完善政法經費保障機制，提高基層政法部門的服務能力，重點支持中西部地區化解政法機關基礎設施建設債務。 | Spending on public security reached 188 billion yuan, 102.9% of the budgeted figure and an increase of 10.9%. We improved the mechanism for ensuring funding for primary-level procuratorial, judicial, and public security departments to enhance their service capabilities and gave priority to supporting procuratorial, judicial, and public security departments in the central and western regions in clearing their debts arising from infrastructure building. |
| 3．中央對地方稅收返還和轉移支付執行情況。 | 3) Central government tax rebates and transfer payments to local governments |
| 中央對地方稅收返還和轉移支付45383.47億元，完成預算的100.6%，增長13.7%。其中：一般性轉移支付21471.18億元，專項轉移支付18791.52億元。一般性轉移支付占全部轉移支付的53.3%，比2011年提高0.8個百分點。 | Central government tax rebates and transfer payments to local governments totaled 4.538347 trillion yuan, 100.6% of the budgeted figure and an increase of 13.7%. This figure includes 2.147118 trillion yuan in general transfer payments and 1.879152 trillion yuan in special transfer payments. General transfer payments accounted for 53.3% of total transfer payments, an increase of 0.8 percentage points over 2011. |
| （二）政府性基金預算執行情況。 | 2. Implementation of Budgets for Government-managed Funds |
| 2012年全國政府性基金收入37517.01億元，全國政府性基金支出36069.04億元。其中： | In 2012, revenue of government-managed funds nationwide came to 3.751701 trillion yuan, while expenditure amounted to 3.606904 trillion yuan. Below is a breakdown of these figures. |
| 中央政府性基金收入3313.44億元，完成預算的110.8%，增長5.8%。超過預算主要是為支持可再生能源發展，依法新設立可再生能源電價附加收入項目。加上2011年結轉收入822.21億元，2012年中央政府性基金收入總量為4135.65億元。中央政府性基金支出3354.63億元，完成預算的88.1%，增長8.1%。其中：中央本級支出2175.17億元，對地方轉移支付1179.46億元。中央政府性基金結轉下年支出781.02億元。中央政府性基金支出比預算減少，主要是有些項目前期工作準備不夠充分，當年未能實施；有些項目按“以收定支”原則相應減少支出。 | Receipts of central government-managed funds totaled 331.344 billion yuan, 110.8% of the budgeted figure and an increase of 5.8%. Receipts exceeded the budgeted figure mainly because funds from the surcharge on electricity generated from renewable energy sources were included in last year's budget for the first time in accordance with the law, so as to support the development of these energy sources. Adding the 82.221 billion yuan carried forward from 2011, revenue of central government-managed funds totaled 413.565 billion yuan in 2012. Expenditure of central government-managed funds totaled 335.463 billion yuan, 88.1% of the budgeted figure and an increase of 8.1%. This total consists of 217.517 billion yuan of central government spending and 117.946 billion yuan in transfer payments to local governments. A total of 78.102 billion yuan from central government-managed funds was carried forward to 2013. The expenditure of central government-managed funds was less than the budgeted figure mainly because some projects were not implemented in 2012 due to insufficient preparatory work, while others were granted less funding in accordance with the principle of determining spending based on revenue. |
| 地方政府性基金本級收入34203.57億元，下降10.5%，主要是國有土地使用權出讓收入減少。加上中央政府性基金對地方轉移支付1179.46億元，地方政府性基金收入為35383.03億元。地方政府性基金支出33893.87億元，下降10.3%，其中國有土地使用權出讓收入安排的支出28418.19億元。地方政府性基金收大于支的部分結轉下年使用。 | Revenue of funds managed by local governments reached 3.420357 trillion yuan, a decrease of 10.5% mainly due to fewer receipts from the sale of state-owned land use rights. Adding the 117.946 billion yuan in transfer payments from central government-managed funds, the total revenue of local government-managed funds came to 3.538303 trillion yuan. Expenditure of local government-managed funds totaled 3.389387 trillion yuan, down 10.3%. This total includes 2.841819 trillion yuan of spending from the proceeds of selling state-owned land use rights. Surplus revenue from local government-managed funds was carried forward to 2013. |
| （三）國有資本經營預算執行情況。 | 3. Implementation of Budgets for State Capital Operations |
| 2012年全國國有資本經營收入1572.84億元，全國國有資本經營支出1479.66億元。其中： | In 2012, revenue from state capital operations nationwide reached 157.284 billion yuan, and total expenditure reached 147.966 billion yuan. The following is a breakdown of these figures. |
| 中央國有資本經營收入970.83億元，完成預算的115%，增長26.9%，超過預算主要是提高煙草行業國有資本經營收益收取比例5個百分點，以及2011年部分行業企業經濟效益較好（國有資本經營收入按上年國有企業利潤的一定比例收取）。加上2011年結轉收入31.07億元，收入總量為1001.9億元。中央國有資本經營支出929.79億元，完成預算的106.3%，增長20.8%。其中，調入公共財政預算用于社會保障等民生支出50億元，增長25%。中央國有資本經營預算超收收入安排用于對五大發電集團補充資本金，有關情況國務院已向全國人大常委會報告。 | Revenue from state capital operations of the central government totaled 97.083 billion yuan, 115% of the budgeted figure and an increase of 26.9%. Revenue exceeded the budgeted figure mainly because the proportion of profits from state capital operations of tobacco enterprises collected by the central government was raised five percentage points and the economic returns of enterprises in some industries exceeded expectations in 2011 (revenue from state capital operations of state-owned enterprises is collected as a certain proportion of their profits for the previous year). Adding the 3.107 billion yuan carried forward from 2011, revenue totaled 100.19 billion yuan. Expenditure on the central government's state capital operations came to 92.979 billion yuan, 106.3% of the budgeted figure and an increase of 20.8%. This figure includes 5 billion yuan, up 25%, spent on social security and other areas related to improving quality of life as planned in last year's public finance budgets. Surplus revenue from the central government's state capital operations was used to shore up the capital bases of the five largest power corporations (China Huaneng Group, China Datang Corporation, China Huadian Corporation, China Guodian Corporation, and China Power Investment Corporation), details of which the State Council reported to the Standing Committee of the Eleventh NPC. |
| 地方國有資本經營收入602.01億元，地方國有資本經營支出549.87億元。 | Revenue from local governments' state capital operations totaled 60.201 billion yuan, and total expenditure amounted to 54.987 billion yuan. |
| （四）落實全國人大預算決議有關情況。 | 4. Implementation of the NPC Budget Resolution |
| 按照第十一屆全國人民代表大會第五次會議有關決議，以及全國人大財政經濟委員會的審查意見，努力做好并不斷改進財政工作。一是扎實實施積極的財政政策。加大結構性減稅力度，營改增試點由上海擴大到北京等9個省（直轄市）和3個計劃單列市，有力地促進了服務業發展和產業結構優化，減輕了企業負擔。提高增值稅、營業稅起征點，對小型微利企業減半征收企業所得稅并擴大政策覆蓋范圍。增加財政補助規模，提高低收入群體的收入，擴大居民消費。優化財政支出結構，加大民生投入，推動教育、衛生、社保等社會事業發展。發揮財稅政策的作用，推動經濟結構調整和區域協調發展。二是增強基層政府履行職能的財力保障。完善縣級基本財力保障機制，擴大保障范圍、提高保障水平，中央財政獎補資金達到1075億元，比2011年增加300億元，省級政府也認真落實保障責任，基本消除了縣級基本財力保障缺口，實現了基層政府“保工資、保運轉、保民生”的既定政策目標。三是加強地方政府性債務管理。進一步完善制度，規范管理。認真落實償債責任，2012年到期的地方政府債券按期償還。清理化解基層政府性債務取得明顯進展。四是深入推進預決算公開。按規定向社會公開了中央有關部門的預決算，在公開“三公經費”2011年財政撥款決算數和2012年預算數的同時，還公開了相關實物量信息，公開的內容更加細化、時間相對集中、格式基本規范。五是強化預算績效管理。積極推動將績效觀念和績效要求貫穿于預算管理的全過程和各環節，制定出臺了預算績效管理工作規劃，扎實開展預算績效管理工作試點。同時，狠抓預算支出執行管理，加快預算支出進度；強化財政監督，嚴肅財經紀律，較好保障了中央重大決策部署的落實。六是做好建議提案辦理工作。2012年共承辦建議提案3803件。同時加強了與代表委員溝通交流，進一步加大將建議提案轉化為政策措施和實際行動的工作力度。 |
In accordance with the relevant resolution of the Fifth Session of the Eleventh NPC, as well as the guidelines of the NPC Financial and Economic Affairs Commission, we strived to do better in public finance work. First, we faithfully followed a proactive fiscal policy. We increased structural tax reductions and extended the pilot project to replace business tax with VAT from Shanghai to nine provinces and municipalities directly under the central government, including Beijing, and three cities specially designated in the state plan, thereby effectively promoting the development of the service sector and the optimization of the industrial structure and reducing the burden on enterprises. We raised VAT and business tax thresholds, and halved the corporate income tax on small businesses with low profits and expanded the scope of the policy to cover more businesses. Efforts were made to increase government subsidies, raise the income of low-income groups, and boost consumer spending. We improved the structure of government spending to direct more funding toward maintaining and improving quality of life and promote the development of education, health, social security, and other social programs. We better leveraged the role of fiscal and tax policies and worked to adjust the economic structure and balance regional development. Second, we better ensured funding for county-level governments to perform their functions. We improved the mechanism for ensuring basic funding for governments at the county level, expanded its coverage, and increased the amount of funds guaranteed. The central government allocated a total of 107.5 billion yuan in awards and subsidies for this purpose, 30 billion yuan more than 2011, and provincial-level governments also carried out their responsibility in this regard, which basically made up the shortfall in funds for county-level governments and achieved the policy aim of ensuring these governments have sufficient funding to pay salaries, carry out normal operations, and safeguard the wellbeing of their residents. Third, we strengthened management of local government debts. We further improved the system for managing local government debts, put them under standardized supervision, clarified who is responsible for repaying them, and saw to it that all local government bonds due in 2012 were redeemed on time. We also made notable progress in clearing debts of county-level governments. Fourth, we pushed ahead with the work on releasing government budgets and final accounts. Relevant central government departments released their budgets and final accounts in accordance with relevant regulations. In addition to appropriations for spending on official overseas travel, official vehicles, and official hospitality disclosed in their 2011 final accounts and 2012 budgets, specific details regarding such expenditures were also made public. The information these departments provided was more meticulous, covered similar time periods, and was presented in a standardized form. Fifth, we improved performance-based budget management. We worked hard to stress the importance of achieving results in the full course and every link of our budget management, formulated and promulgated a work plan for performance-based budget management, and made steady progress in carrying out pilot projects in this area. We also redoubled efforts to manage the implementation of budgetary expenditure, and implemented budgets more quickly. We tightened oversight of public finances, observed strict financial and economic discipline, and ensured smooth implementation of major policy decisions and plans of the central leadership. Sixth, we dealt with suggestions and proposals. We handled a total of 3,803 suggestions and proposals in 2012. We also improved communication with NPC deputies and CPPCC National Committee members and increased efforts to translate their suggestions and proposals into policies and measures as well as concrete action. |
| 2012年是本屆政府任期的最后一年。回顧過去的5年，我們認真貫徹落實黨中央、國務院的決策部署，著力優化財政支出結構，推進財稅體制改革，加強財政科學管理，積極發揮財政職能作用，既促進了經濟社會持續健康發展，財政發展改革也呈現新的面貌。 | The year 2012 was the last year of the term of this government. During the past five years, we fully implemented the policy decisions and plans of the CPC Central Committee and the State Council, strived to improve the structure of government spending, advanced reform of the fiscal and tax systems, strengthened scientific management of public finances, and made good use of its functions and role, thereby spurring steady, sound economic and social development and also giving the development and reform of public finance a new appearance. |
| 財政宏觀調控作用有效發揮。國際金融危機爆發以來，財政部門全面貫徹落實積極的財政政策，綜合運用多種調控工具，實施了一系列針對性強的政策措施。在政策運用上，堅持統籌兼顧，注重綜合平衡，既擴大國內需求特別是刺激消費需求，努力擴大出口，又增加有效供給，提高農業綜合生產能力，支持企業發展生產；既著力加強短期的調控，又著眼增強發展后勁，促進了經濟平穩較快發展和民生持續改善。加強財政科學管理，合理把握政策實施力度和節奏，赤字率和債務負擔率控制在安全水平，強化地方政府性債務管理，有效管控風險，保持了財政穩健運行和可持續性。2008－2012年，全國公共財政收入累計約43.4萬億元，比前個5年增加26.42萬億元，年均增長18%；全國公共財政支出累計約46.37萬億元，比前個5年增加28.65萬億元，年均增長20.4%。 | Public finance played an effective role in macro-control. In response to the global financial crisis, finance departments comprehensively implemented a proactive fiscal policy, employed a full range of macro-control tools, and adopted a variety of well-targeted policies and measures. When formulating policies, we took a holistic and balanced approach in order to not only bolster domestic demand, particularly consumer demand, and strive to expand exports, but to increase effective supply by raising overall agricultural production capacity and supporting enterprises in developing production. We focused on imposing strong short-term macro-control but also paid attention to enhancing the sustainability of the country's development, thereby promoting steady and rapid economic development and continued improvement in people's lives. We managed public finances more scientifically, implemented policies with the proper force and pace, and kept China's deficit-to-GDP and debt-to-GDP ratios at safe levels. We strengthened supervision of local government debts, effectively managed and controlled risks, and maintained the sound operation and sustainability of public finance. From 2008 to 2012, government revenue increased at an average annual rate of 18% and totaled approximately 43.4 trillion yuan for the five-year period, 26.42 trillion yuan more than the total for the preceding five years, and government expenditure increased at an average annual rate of 20.4% and totaled approximately 46.37 trillion yuan for the five-year period, 28.65 trillion yuan more than the previous five-year period. |
| 保障和改善民生成效顯著。國家財政性教育經費支出占國內生產總值比例從2007年的3.12%提高到2012年的4%，有力地促進了教育改革發展，家庭經濟困難學生就學問題在制度上基本得到解決。全國財政醫療衛生支出5年累計2.52萬億元，年均增長29.3%，醫藥衛生體制改革取得重大進展，全民醫保基本實現。加強保障性安居工程建設，全國城鎮保障性住房和棚戶區改造住房5年基本建成1800多萬套，覆蓋面提高到12.5%；農村危房改造竣工900萬戶。城鄉居民社會養老保險制度實現全覆蓋，1.3億60歲以上老人按月領取養老金。支持就業和創業力度不斷加大，新型社會救助體系基本形成，社會救助和保障標準與物價上漲掛鉤的聯動機制初步形成。穩步推進公益性文化設施免費開放，公共文化服務體系建設明顯加快，文化體制改革全面推進，文化事業產業健康發展。勝利完成了汶川地震、舟曲山洪泥石流災后恢復重建任務，支持玉樹地震災后恢復重建，積極支持抗擊重大自然災害，保障了受災群眾基本生活。中央公共財政用于民生的支出5年累計16.89萬億元，年均增長21.1%，占中央公共財政支出的比重穩定在2/3以上。 | Remarkable progress was achieved in maintaining and improving quality of life. Government spending on education increased to 4% of GDP in 2012 from 3.12% in 2007, which has greatly promoted education reform and development and led to the formation of an institutional basis for providing schooling to students from poor families. Government spending on medical and health care nationwide grew at an average annual rate of 29.3% and totaled 2.52 trillion yuan over the past five years. Significant progress was made in reforming the pharmaceutical and health care systems, and a medical insurance system that covers the whole population is emerging. Construction of government-subsidized housing picked up speed, with more than 18 million units of government-subsidized urban housing built and housing in run-down urban areas renovated nationwide over the past five years, making government-subsidized housing accessible to 12.5% of the country's urban households in 2012. The dilapidated houses of 9 million rural households were also renovated. We extended the old-age insurance system to all non-working urban residents and the rural population, with 130 million people aged 60 and over drawing a monthly pension. Greater support was lent to employment and business start-ups, a new social aid system was basically put in place, and the mechanism to increase social aid and social security benefits when consumer prices rise began to take shape. Steady progress was achieved in making public cultural facilities open to the public free of charge, development of the public cultural service system was accelerated, reform of the cultural administrative system proceeded across the board, and cultural programs and industries enjoyed sound development. The government successfully completed recovery and reconstruction work following the massive Wenchuan earthquake and major mudslide in Zhugqu; gave strong support to post-disaster recovery and rebuilding work following the Yushu earthquake; assisted in the fight against other major natural disasters; and ensured basic living conditions for the victims of disasters. Central government spending on maintaining and improving quality of life grew at an average annual rate of 21.1% and totaled 16.89 trillion yuan for the five-year period, which accounted for over two-thirds of total central government spending. |
| 推動經濟結構調整和區域協調發展。大力支持科技創新，優化財政科技支出結構，重點支持基礎研究、前沿和共性技術研究等，加快實施國家科技重大專項。加大強農惠農富農財稅政策力度，中央財政用于“三農”的支出5年累計4.47萬億元，年均增長23.5%，比前個5年增加2.92萬億元，增強了城鄉發展的協調性。積極支持實施十大重點產業調整振興規劃，推動戰略性新興產業加快發展，建立健全扶持服務業發展的財稅政策體系，出臺實施并不斷完善促進中小企業特別是小型微型企業健康發展的財稅政策。扎實推進節能減排和生態環境保護，全國財政節能環保支出5年累計1.14萬億元，年均增長24.1%。建立健全草原生態保護補助獎勵機制。不斷加大轉移支付力度，中央對地方轉移支付由2007年的1.4萬億元增加到2012年的4.03萬億元，年均增長27.1%，資金重點用于中西部地區、民族地區、革命老區、貧困地區、糧食主產區和重點生態功能區。通過中央財政轉移支付實施再分配，中西部地區人均公共財政支出水平大幅提高，有力促進了地區間基本公共服務均等化。東部地區積極支持了中西部地區發展。 | Impetus was given to adjusting the economic structure and balancing regional development. We strongly supported scientific and technological innovation; optimized the structure of government spending on science and technology, with the focus on supporting basic research and research on cutting-edge and generic technologies; and encouraged faster implementation of major national science and technology projects. We increased fiscal and tax policy support to strengthen agriculture, benefit farmers, and enrich rural areas. Over the past five years, central government spending on agriculture, rural areas, and farmers increased at an average annual rate of 23.5% to reach a total of 4.47 trillion yuan for the period, 2.92 trillion yuan more than the previous five-year period, which helped to balance urban and rural development. We supported the implementation of the plan for adjusting and reinvigorating ten key industries, helped accelerate the development of strategic emerging industries, established a sound fiscal and tax policy system to support the service sector, and introduced and improved fiscal and tax policies to promote sound development of small and medium-sized enterprises, especially small and micro-businesses. Solid progress was made in conserving energy, reducing emissions, and protecting the ecological environment, with government spending in this area totaling 1.14 trillion yuan nationwide over the past five years, an average annual increase of 24.1%. Sound mechanisms for subsidizing and rewarding grassland ecological conservation were also put in place. Transfer payments were constantly increased, with payments from the central to local governments growing at an average annual rate of 27.1% from 1.4 trillion yuan in 2007 to 4.03 trillion yuan in 2012. These funds mainly went to the central and western regions, ethnic minority areas, old revolutionary base areas, poor areas, main grain-producing areas, and key ecological zones. Following the redistribution of government funds through central government transfer payments, per capita government expenditure rose significantly in the central and western regions. This redistribution has strongly promoted the equalization of basic public services between regions, with the eastern region giving strong support to the development of the two regions. |
| 財稅改革深入推進。構建有利于科學發展的財稅體制機制取得重要進展。優化轉移支付結構，一般性轉移支付占轉移支付總量的比重由2007年的50.8%提高到2012年的53.3%。縣級基本財力保障機制全面建立，省直管縣和鄉財縣管財政管理方式改革深入推進。政府預算體系更加完整，全面取消了預算外資金，將所有政府性收支納入預算管理。改進超收收入使用辦法，建立完善了預算穩定調節基金制度。部門預算制度改革全面推開，國庫集中收付制度改革覆蓋到縣以上各級預算單位及有條件的鄉級預算單位。增值稅先轉型后擴圍的改革取得明顯成效，消費稅制度逐步完善，成品油稅費改革順利實施，房產稅、資源稅改革穩步推進，內外資企業稅收制度實現統一，不斷完善個人所得稅制度，進一步規范了國家與企業和個人之間的收入分配關系。 | Fiscal and tax reforms continued to deepen. We made substantial progress in establishing fiscal and tax systems and mechanisms conducive to developing scientifically. We improved the transfer payment structure to raise the share of general transfer payments from 50.8% of total transfer payments in 2007 to 53.3% in 2012. We established a mechanism to ensure basic funding for all county-level governments and deepened the reform to place county finances directly under the management of provincial-level governments and township finances under the management of county governments. The government budget system improved as we eliminated all off-budget funds and placed all government revenue and expenditure under budgetary management. We improved the way surplus revenue is used, and established a sound budget stabilization fund system. We fully implemented the reform to establish a departmental budget system, and extended the coverage of the centralized treasury collection and payment system to all levels of departments at and above the county level that prepare their own budgets and to those with the right conditions at the township level. We made significant headway in VAT reform and in expanding the scope of the VAT system, improved the excise tax system over time, smoothly reformed taxes and fees related to refined oil products, made steady progress in reforming property and resource taxes, unified the tax systems for domestic and overseas enterprises, constantly improved the personal income tax system, and further standardized income distribution between the government on the one hand and enterprises and individuals on the other. |
| 財政管理不斷加強。管理基礎工作和基層建設進一步強化，財政科學化精細化管理全面推進。新的企業所得稅法、車船稅法頒布實施，預算法修訂工作取得進展。地方預算編制的完整性明顯增強，預算執行的及時性、均衡性、有效性和安全性顯著提高。預算績效管理有序推進。財政預決算公開實現常態化、機制化，“三公經費”公開取得重要進展。全面核實地方政府性債務，摸清了債務底數，出臺了一系列加強地方政府融資平臺公司債務管理的政策措施，積極防范財政金融風險。有序開展了經國務院核準的地方政府債券發行工作。積極化解地方政府存量債務，減輕了債務負擔。覆蓋所有政府性資金和財政運行全過程的監督機制逐步健全。 | Fiscal management steadily improved. Basic work on fiscal management and its development at the primary level of government intensified, and overall progress was achieved in making fiscal management more scientific and meticulous. The new Law on Corporate Income Tax and Law on Vehicle and Vessel Tax came into force, and progress was achieved in revising the Budget Law. Local government budgets were made significantly more complete and their implementation more timely, balanced, effective, and secure. Work on introducing performance-based budget management moved forward in an orderly manner, and government budgets and final accounts were released on a regular basis and according to institutional procedures. Important headway was made in requiring government departments to release information regarding their spending on official overseas trips, official vehicles, and official hospitality. We verified all the debts of local governments and obtained a clear picture of their debt position, introduced policies and measures to strengthen debt management by local government financing companies, and stayed vigilant against financial risks in public finance. We carried out the work of issuing bonds for local governments with the approval of the State Council in an orderly manner, worked to clear the outstanding debts of local governments to reduce their burden, and gradually improved oversight mechanisms that cover all government-managed funds and all stages of fiscal operations. |
| 5年來財政工作取得的成績，是黨中央、國務院科學決策、正確領導的結果，是全國人大、政協及代表委員們加強監督、有力指導的結果，是各地區、各部門以及全國各族人民艱苦奮斗、共同努力的結果。同時，我們也清醒地認識到財政工作中存在的問題和不足：財稅立法進度有待加快，稅收立法級次偏低；財稅政策在促進經濟發展方式轉變和調節收入分配等方面的職能作用需進一步發揮；財政體制改革需進一步加快，政府間事權和支出責任劃分仍不夠清晰，轉移支付制度還不夠完善，專項轉移支付項目過多；稅制結構不盡合理，地方稅體系建設相對滯后；一些地方非稅收入規模偏大，影響財政收入的穩定性；一些地方和單位財政資金使用效益不高，存在鋪張浪費現象，預算績效管理需加快推進；部分地區償債壓力較大，潛在的風險不容忽視等。我們要高度重視這些問題，并采取有效措施，努力加以解決。 | The achievements made in fiscal work over the past five years were the result of the scientific policymaking and correct leadership of the Party Central Committee and the State Council, increased oversight and effective guidance of the NPC and its deputies and the CPPCC National Committee and its members, and concerted, strenuous efforts of all regions and departments and the people of all of China's ethnic groups. At the same time, we are soberly aware of the following problems and shortcomings in our fiscal work: Progress in fiscal and taxation legislation needs to be accelerated, as tax legislation is still in its infancy. Fiscal and tax policies need to play a bigger role in promoting change in the growth model and regulating income distribution. Reform of the fiscal system needs to be accelerated in order to clearly define powers and corresponding spending responsibilities among different levels of government. The system of transfer payments requires improvement, as there are currently too many items funded by special transfer payments. The structure of the tax system is not sufficiently balanced, and the development of local tax systems has fallen behind schedule. The excessive non-tax revenues collected by some local governments are having an adverse effect on the stability of government receipts. Government funds are not used efficiently in some localities and organizations that are prone to extravagance and waste, which requires performance-based budget management to be introduced more quickly. Some localities are under immense pressure to repay their debts, and the potential risks involved must not be overlooked. We must take these problems seriously and adopt effective measures to solve them. |
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