1、财政部Ministry of Finance各位代表:Fellow Deputies,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。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 b
2、udgets for 2011 to the Fourth Session of the Eleventh National Peoples Congress (NPC) for your deliberation and approval, and also for comments and suggestions from the members of the National Committee of the Chinese Peoples Political Consultative Conference (CPPCC).一、2010年中央和地方预算执行情况I. Implementat
3、ion of the Central and Local Budgets for 20102010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。In 2010, under th
4、e firm leadership of the Communist Party of China (CPC), the people of all the countrys 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 S
5、cientific 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 a
6、nd 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
7、 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. (一)公共财政预算执行情况1. Implementation of budgets for public finances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831
8、80.32亿元。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。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 reve
9、nue 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 c
10、ame to 9.318032 trillion yuan. Total national expenditures therefore exceeded total national revenue by 1 trillion yuan.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%。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
11、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。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 billio
12、n 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%, a
13、nd 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,
14、 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.地方本级收入40609.8亿元,加上中央对地方税收返
15、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。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 centra
16、l 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 expend
17、itures 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.2010年中央财政预算主要执行情况如下:The following is an overview of the major issues concerning the implementa
18、tion of the central budget in 2010:1 中央财政收入预算执行及超收使用情况1) Central government revenue and the use of surplus revenue2010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;201
19、0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。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 revenu
20、e 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
21、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. Automob
22、ile 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
23、 projected figures.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
24、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%。Main sources of central government revenueDomestic 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%
25、 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 ta
26、x 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 re
27、venue 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
28、 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
29、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。Use of central government surplus revenueOn 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 billio
30、n 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 scienc
31、e 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 p
32、urposes. 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.2中央财政主要支出项目执行情况2) Main central government expenditures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