各位代表：

Esteemed Deputies,

受國務(wù)院委托，現(xiàn)將2018年中央和地方預算執(zhí)行情況與2019年中央和地方預算草案提請十三屆全國人大二次會議審議，并請全國政協(xié)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 execution of the central and local budgets for 2018 and on the draft central and local budgets for 2019 to the present Second Session of the 13th National People's Congress (NPC) for your deliberation and for comments from members of the National Committee of the Chinese People's Political Consultative Conference (CPPCC).

一、2018年中央和地方預算執(zhí)行情況

I. Execution of the 2018 Central and Local Budgets

2018年是全面貫徹黨的十九大精神的開局之年。在以習近平同志為核心的黨中央堅強領(lǐng)導下，各地區(qū)各部門以習近平新時代中國特色社會主義思想為指導，深入貫徹黨的十九大和十九屆二中、三中全會精神，堅持穩(wěn)中求進工作總基調(diào)，按照高質(zhì)量發(fā)展要求，落實黨中央、國務(wù)院決策部署，嚴格執(zhí)行十三屆全國人大一次會議審查批準的預算，保持了經(jīng)濟持續(xù)健康發(fā)展和社會大局穩(wěn)定，朝著實現(xiàn)全面建成小康社會的目標邁出了新的步伐。中央和地方預算執(zhí)行情況較好。

The year 2018 was the first year of fully implementing the guiding principles from the 19th National Congress of the Communist Party of China (CPC). Under the strong leadership of the CPC Central Committee with Comrade Xi Jinping at its core, all localities and departments followed the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, thoroughly put into practice the guiding principles from the Party's 19th National Congress and the second and third plenary sessions of the 19th Party Central Committee, and remained committed to the general principle of pursuing progress while ensuring stability. With due consideration to the requirements of high quality development, we implemented the policy decisions and plans of the CPC Central Committee and the State Council, and acted in strict accordance with the budgets reviewed and approved by the First Session of the 13th NPC. As a result, we have maintained sustained and healthy economic development and overall social stability, and have taken new strides toward achieving our goal of building a moderately prosperous society in all respects. Execution of both central and local budgets was satisfactory.

（一）2018年一般公共預算收支情況。

1. General public budgetary revenue and expenditure in 2018

1．全國一般公共預算。

1) National general public budget

全國一般公共預算收入183351.84億元，為預算的100.1%，比2017年同口徑（下同）增長6.2%。加上調(diào)入資金及使用結(jié)轉(zhuǎn)結(jié)余14772.77億元（包括中央和地方財政從預算穩(wěn)定調(diào)節(jié)基金、政府性基金預算、國有資本經(jīng)營預算調(diào)入資金，以及地方財政使用結(jié)轉(zhuǎn)結(jié)余資金），收入總量為198124.61億元。全國一般公共預算支出220906.07億元，完成預算的105.3%，增長8.7%。加上補充中央預算穩(wěn)定調(diào)節(jié)基金1018.54億元，支出總量為221924.61億元。收支總量相抵，赤字23800億元，與預算持平。

Revenue in the national general public budget reached 18.335184 trillion yuan, representing 100.1% of the budgeted figure and an increase of 6.2% over 2017. With the addition of 1.477277 trillion yuan of funds from other sources and utilized carryover and surplus funds (namely, funds transferred from the Central Budget Stabilization Fund and local budget stabilization funds, the budgets of central and local government-managed funds, and the budgets of central and local government state capital operations; and carryover and surplus funds used by local governments), the total revenue rose to 19.812461 trillion yuan. 

Expenditure in the national general public budget reached 22.090607 trillion yuan, representing 105.3% of the budgeted figure and an increase of 8.7%. With the addition of 101.854 billion yuan used to replenish the Central Budget Stabilization Fund, the total expenditure rose to 22.192461 trillion yuan. Total expenditure therefore exceeded total revenue, leaving a deficit of 2.38 trillion yuan, which is consistent with the figure projected.

2018年我國經(jīng)濟運行總體平穩(wěn)、穩(wěn)中有進，全國一般公共預算收入保持增長。1－4月增長12.9%，隨著5月1日起實施增值稅減稅措施，出臺支持小微企業(yè)發(fā)展稅收優(yōu)惠政策，10月1日起提高個人所得稅基本減除費用標準并適用新的稅率表，以及經(jīng)濟出現(xiàn)新的下行壓力等，5－12月收入增幅放緩至2.6%。從收入構(gòu)成看，稅收收入156400.52億元，增長8.3%，占一般公共預算收入比重提高至85.3%；非稅收入26951.32億元，下降4.7%，占一般公共預算收入比重為14.7%。

Throughout 2018, China was able to achieve overall economic stability while also ensuring progress, and revenue in the national general public budget saw continued growth. The growth rate was 12.9% from January to April. As a combined result of measures on reducing value added tax (VAT) effective from May 1, preferential tax policies issued to support the development of small and micro businesses, the rise of the individual income tax threshold (basic standard deduction) and application of the new tax rate table starting from October 1, and new downward pressure on the economy, the revenue growth rate from May to December slowed to 2.6%. In terms of revenue composition, tax revenue totaled 15.640052 trillion yuan, an increase of 8.3% and rising to 85.3% as a proportion of national general public budget revenue; non-tax revenue totaled 2.695132 trillion yuan, a decrease of 4.7% and accounting for 14.7% of revenue in the national general public budget.

2．中央一般公共預算。

2) Central general public budget

中央一般公共預算收入85447.34億元，為預算的100.1%，增長5.3%。加上從中央預算穩(wěn)定調(diào)節(jié)基金調(diào)入2130億元，從中央政府性基金預算、中央國有資本經(jīng)營預算調(diào)入323億元，收入總量為87900.34億元。中央一般公共預算支出102381.8億元，完成預算的99.1%，增長7.7%，其中，本級支出32707.81億元，完成預算的100.7%，增長8.8%；對地方稅收返還和轉(zhuǎn)移支付69673.99億元，完成預算的99%，增長7.2%。加上補充中央預算穩(wěn)定調(diào)節(jié)基金1018.54億元，支出總量為103400.34億元。收支總量相抵，中央財政赤字15500億元，與預算持平。

Revenue in the central government's general public budget reached 8.544734 trillion yuan, representing 100.1% of the budgeted figure and an increase of 5.3% over 2017. Adding in contributions of 213 billion yuan from the Central Budget Stabilization Fund and 32.3 billion yuan from the budgets of central government-managed funds and central government state capital operations, the total revenue amounted to 8.790034 trillion yuan.

Expenditure in the central government's general public budget totaled 10.23818 trillion yuan, representing 99.1% of the budgeted figure and an increase of 7.7%. Within this total figure, central government expenditure reached 3.270781 trillion yuan, representing 100.7% of the budgeted figure and an increase of 8.8%; tax rebates and transfer payments from central to local governments reached 6.967399 trillion yuan, representing 99% of the budgeted figure and an increase of 7.2%. With the addition of 101.854 billion yuan contributed to the Central Budget Stabilization Fund, the total expenditure reached 10.340034 trillion yuan. Total expenditure exceeded total revenue, leaving a deficit of 1.55 trillion yuan, which is consistent with the figure projected.

中央一般公共預算主要收入項目具體情況是：國內(nèi)增值稅30753.04億元，為預算的104%。國內(nèi)消費稅10631.75億元，為預算的100.6%。進口貨物增值稅、消費稅16878.75億元，為預算的98.9%。關(guān)稅2847.75億元，為預算的90.7%。企業(yè)所得稅22241.81億元，為預算的101.6%。個人所得稅8324.41億元，為預算的107.4%。出口貨物退增值稅、消費稅15913.45億元，為預算的107.7%。

Main revenue items in the central government's general public budget: Domestic VAT revenue was 3.075304 trillion yuan, 104% of the budgeted figure. Domestic excise tax revenue amounted to 1.063175 trillion yuan, 100.6% of the budgeted figure. Revenue from VAT and excise tax on imports totaled 1.687875 trillion yuan, 98.9% of the budgeted figure. Revenue from customs duties came to 284.775 billion yuan, 90.7% of the budgeted figure. Corporate income tax revenue was 2.224181 trillion yuan, 101.6% of the budgeted figure. Individual income tax revenue was 832.441 billion yuan, 107.4% of the budgeted figure. VAT and excise tax rebates on exports totaled 1.591345 trillion yuan, 107.7% of the budgeted figure.

中央一般公共預算本級主要支出項目具體情況是：一般公共服務(wù)支出1503.68億元，完成預算的103.4%。外交支出583.37億元，完成預算的97.1%。國防支出11069.7億元，完成預算的100%。公共安全支出2041.51億元，完成預算的102.5%。教育支出1731.23億元，完成預算的101.2%?？茖W技術(shù)支出3120.27億元，完成預算的100.2%。糧油物資儲備支出1375.64億元，完成預算的100.3%。債務(wù)付息支出4161.65億元，完成預算的97.1%。

Main expenditures in the central government's general public budget: General public service expenditures reached 150.368 billion yuan, 103.4% of the budgeted figure. Spending on foreign affairs totaled 58.337 billion yuan, 97.1% of the budgeted figure. National defense spending was 1.10697 trillion yuan, 100% of the budgeted figure. Public security expenses totaled 204.151 billion yuan, 102.5% of the budgeted figure. Spending on education came to 173.123 billion yuan, 101.2% of the budgeted figure. Spending on science and technology amounted to 312.027 billion yuan, 100.2% of the budgeted figure. Spending on stockpiling grain, edible oils, and other materials was 137.564 billion yuan, 100.3% of the budgeted figure. Interest payments on debt reached 416.165 billion yuan, 97.1% of the budgeted figure.

中央對地方稅收返還和轉(zhuǎn)移支付具體情況是：稅收返還7987.86億元，完成預算的98.2%。一般性轉(zhuǎn)移支付38759.04億元，完成預算的99.4%，占轉(zhuǎn)移支付總額的比重提高至62.8%。專項轉(zhuǎn)移支付22927.09億元，完成預算的98.8%。

Central government tax rebates and transfer payments made to local governments: Tax rebates came to 798.786 billion yuan, 98.2% of the projected figure. General transfer payments reached 3.875904 trillion yuan, making up 99.4% of the budgeted figure and rising to 62.8% as a proportion of total transfer payments. Special transfer payments reached 2.292709 trillion yuan, 98.8% of the budgeted figure.

2018年中央一般公共預算收入超收90.34億元和支出結(jié)余928.2億元，全部轉(zhuǎn)入中央預算穩(wěn)定調(diào)節(jié)基金。中央預備費預算500億元，實際支出17.48億元，主要用于支持地方加強非洲豬瘟防控等方面，剩余482.52億元（已包含在上述支出結(jié)余928.2億元中）全部轉(zhuǎn)入中央預算穩(wěn)定調(diào)節(jié)基金。2018年末，中央預算穩(wěn)定調(diào)節(jié)基金余額3763.99億元。

In 2018, the extra 9.034 billion yuan of revenue in the central general public budget and the 92.82 billion yuan underspent were transferred in full to the Central Budget Stabilization Fund. Central government reserve funds budgeted for 2018 amounted to 50 billion yuan. Of this, actual spending was only 1.748 billion yuan, which was mainly used to support local governments in strengthening prevention and control of African swine fever, and in other areas. The 48.252 billion yuan surplus (already included in the aforementioned 92.82 billion yuan underspent) was transferred in full to the Central Budget Stabilization Fund. At the end of 2018, the Central Budget Stabilization Fund had a balance of 376.399 billion yuan.

3．地方一般公共預算。

3) Local general public budget

地方一般公共預算收入167578.49億元，其中，本級收入97904.5億元，增長7%；中央對地方稅收返還和轉(zhuǎn)移支付收入69673.99億元。加上地方財政從地方預算穩(wěn)定調(diào)節(jié)基金、政府性基金預算、國有資本經(jīng)營預算調(diào)入資金及使用結(jié)轉(zhuǎn)結(jié)余12319.77億元，收入總量為179898.26億元。地方一般公共預算支出188198.26億元，增長8.7%。收支總量相抵，地方財政赤字8300億元，與預算持平。

Revenue in the local general public budget reached 16.757849 trillion yuan. This figure included 9.79045 trillion yuan in local government revenue, which is an increase of 7% over 2017, and 6.967399 trillion yuan in tax rebates and transfer payments from the central government. With the addition of 1.231977 trillion yuan of funds transferred from local budget stabilization funds, local government-managed funds, and the local state capital operations budget as well as utilized carryover and surplus funds, the total revenue reached 17.989826 trillion yuan. Expenditures in the local general public budget totaled 18.819826 trillion yuan, representing an increase of 8.7%. Total expenditure exceeded total revenue, creating a local government deficit of 830 billion yuan, which is consistent with the figure projected.

（二）2018年政府性基金預算收支情況。

2. Budgetary revenue and expenditure of government-managed funds in 2018

按照地方政府債務(wù)管理有關(guān)規(guī)定，地方政府專項債務(wù)收支納入政府性基金預算管理。

In accordance with the relevant regulations for management of local government debt, revenue and expenditure generated from local government special debt are included in the budgets of government-managed funds.

全國政府性基金收入75404.5億元，增長22.6%。加上2017年結(jié)轉(zhuǎn)收入385.59億元和地方政府發(fā)行專項債券籌集收入13500億元，全國政府性基金相關(guān)收入為89290.09億元。全國政府性基金相關(guān)支出80562.07億元，增長32.1%。

Revenue of China's government-managed funds in 2018 reached 7.54045 trillion yuan, a rise of 22.6%. Adding 38.559 billion yuan carried over from 2017 and 1.35 trillion yuan raised through local government issuance of special purpose bonds, the total revenue amounted to 8.929009 trillion yuan. Expenditure of government-managed funds totaled 8.056207 trillion yuan, an increase of 32.1%.

中央政府性基金收入4032.65億元，為預算的104.4%，增長4.2%。加上2017年結(jié)轉(zhuǎn)收入385.59億元，收入總量為4418.24億元。中央政府性基金支出4021.55億元，完成預算的94.7%，增長8.4%，其中，本級支出3089.29億元，對地方轉(zhuǎn)移支付932.26億元。調(diào)入一般公共預算1.46億元。中央政府性基金收大于支395.23億元，其中，結(jié)轉(zhuǎn)下年繼續(xù)使用358.24億元；單項政府性基金結(jié)轉(zhuǎn)超過當年收入30%的部分合計36.99億元，按規(guī)定補充中央預算穩(wěn)定調(diào)節(jié)基金。

Revenue of central government-managed funds reached 403.265 billion yuan, representing 104.4% of the budgeted figure and an increase of 4.2%. With the additional 38.559 billion yuan carried forward from 2017, the total revenue rose to 441.824 billion yuan. Expenditure of central government-managed funds totaled 402.155 billion yuan, representing 94.7% of the budgeted figure and an 8.4% increase. Broken down, this figure included 308.929 billion yuan of central government spending and 93.226 billion yuan of transfer payments to local governments. Funds transferred from central government-managed funds to the general public budget amounted to 146 million yuan. Revenue of central government-managed funds exceeded expenditure by 39.523 billion yuan. Of this figure, 35.824 billion yuan was carried forward to 2019, and 3.699 billion yuan, comprised of any portion of carryover funds from individual government-managed funds exceeding 30% of that fund's revenue in 2018, was contributed to the Central Budget Stabilization Fund in accordance with regulations.

地方政府性基金本級收入71371.85億元，增長23.8%，其中，國有土地使用權(quán)出讓收入65095.85億元，增長25%。加上中央政府性基金對地方轉(zhuǎn)移支付收入932.26億元和地方政府發(fā)行專項債券籌集收入13500億元，地方政府性基金相關(guān)收入為85804.11億元。地方政府性基金相關(guān)支出77472.78億元，增長32.9%，其中，國有土地使用權(quán)出讓收入相關(guān)支出69941.04億元，增長34.2%。

Revenue of local government-managed funds reached 7.137185 trillion yuan, an increase of 23.8%. Revenue from the sale of state-owned land-use rights accounted for 6.509585 trillion yuan of this figure, a 25% rise. Adding in the transfer payments of 93.226 billion yuan from central government-managed funds and 1.35 trillion yuan raised through local government issuance of special purpose bonds, the total revenue rose to 8.580411 trillion yuan. Expenditure of local government-managed funds totaled 7.747278 trillion yuan, a rise of 32.9%; of this spending 6.994104 trillion yuan was funded by revenue from the sale of state-owned land-use rights, an increase of 34.2%.

（三）2018年國有資本經(jīng)營預算收支情況。

3. Budgetary revenue and expenditure of state capital operations in 2018

按照國有資本經(jīng)營預算管理有關(guān)規(guī)定，國有資本經(jīng)營預算收入主要根據(jù)國有企業(yè)上年實現(xiàn)凈利潤一定比例收取，同時按照收支平衡原則安排相關(guān)支出。2017年全國國有及國有控股企業(yè)（不含國有一級金融類企業(yè)）營業(yè)總收入53.75萬億元，實現(xiàn)凈利潤2.35萬億元，歸屬于母公司所有者的凈利潤1.42萬億元；年末資產(chǎn)總額183.52萬億元，負債總額118.46萬億元。

In accordance with relevant management regulations for the budgets of state capital operations, budgetary revenue from state capital operations is mostly collected as a certain proportion of the net profits of state-owned enterprises (SOEs) from the previous year, while expenditure is planned according to the principle of balance between expenditure and revenue. In 2017, Chinese SOEs and enterprises with state-held controlling stakes (not including class one state-owned financial enterprises) had a total business revenue of 53.75 trillion yuan, and their net profits reached 2.35 trillion yuan, of which 1.42 trillion yuan belonged to the owners of their parent companies; by the end of that year, their asset value totaled 183.52 trillion yuan and their total debt reached 118.46 trillion yuan.

全國國有資本經(jīng)營預算收入2899.95億元，增長9.8%。全國國有資本經(jīng)營預算支出2159.26億元，增長6.7%。

Budgetary revenue of state capital operations nationwide totaled 289.995 billion yuan in 2018, an increase of 9.8%, while expenditure totaled 215.926 billion yuan, an increase of 6.7%.

中央國有資本經(jīng)營預算收入1325.31億元，為預算的96.3%，增長1.6%。加上2017年結(jié)轉(zhuǎn)收入113.59億元，收入總量為1438.9億元。中央國有資本經(jīng)營預算支出1111.73億元，完成預算的95.1%，增長10.1%，其中，本級支出1024.85億元，對地方轉(zhuǎn)移支付86.88億元。調(diào)入一般公共預算321.54億元，調(diào)入比例提高至25%。結(jié)轉(zhuǎn)下年支出5.63億元。

Budgetary revenue of central state capital operations was 132.531 billion yuan, representing 96.3% of the budgeted figure and an increase of 1.6%. With the added 11.359 billion yuan carried over from 2017, the total revenue was 143.89 billion yuan. Budgetary expenditure of central state capital operations reached 111.173 billion yuan, representing 95.1% of the budgeted figure and an increase of 10.1%. This expenditure included 102.485 billion yuan of central government spending and 8.688 billion yuan in transfer payments to local governments. A total of 32.154 billion yuan was transferred into the central general public budget, with the transfer proportion being raised to 25%; 563 million yuan of budgetary revenue from these operations has been carried over to 2019.

地方國有資本經(jīng)營預算本級收入1574.64億元，增長17.8%。加上中央國有資本經(jīng)營預算對地方轉(zhuǎn)移支付收入86.88億元，收入總量為1661.52億元。地方國有資本經(jīng)營預算支出1134.41億元，下降9.2%，主要是調(diào)入一般公共預算資金增加至432.45億元。

Budgetary revenue of local state capital operations reached 157.464 billion yuan, a rise of 17.8%. Adding in the transfer payments of 8.688 billion yuan to local governments from the central state capital operations budget, the total revenue was 166.152 billion yuan. Budgetary expenditure of local state capital operations amounted to 113.441 billion yuan, a drop of 9.2%. This drop was mainly due to the proportion of funds allocated from the local state capital operations budget to the local general public budget being increased to 43.245 billion yuan.

（四）2018年社會保險基金預算收支情況。

4. Budgetary revenue and expenditure of social security funds in 2018

為均衡地區(qū)間企業(yè)職工基本養(yǎng)老保險基金負擔、實現(xiàn)基本養(yǎng)老保險制度可持續(xù)發(fā)展，2018年出臺實施了企業(yè)職工基本養(yǎng)老保險基金中央調(diào)劑制度，通過調(diào)劑將收支狀況較好省份的基金結(jié)余按一定比例調(diào)劑至缺口省份，確保各地養(yǎng)老金按時足額發(fā)放。

To coordinate the burden of enterprise employees' basic aged-care pension among different regions and ensure sustainable development of the basic aged-care insurance system, in 2018 we put in place a central regulation system for enterprise employees' basic aged-care pension funds to be used inter-provincially. Through central regulation, we can proportionately allocate the surplus funds of provinces with a good balance of payments to those provinces with shortfalls, ensuring that pension benefits are paid across all regions on time and in full. 

全國社會保險基金收入72649.22億元，增長24.3%，剔除機關(guān)事業(yè)單位基本養(yǎng)老保險后同口徑增長7.3%，其中，保險費收入52543.2億元，財政補貼收入16776.83億元。全國社會保險基金支出64586.45億元，增長32.7%，剔除機關(guān)事業(yè)單位基本養(yǎng)老保險后同口徑增長12.7%。當年收支結(jié)余8062.77億元，年末滾存結(jié)余86337.13億元。

Revenue of social security funds nationwide reached 7.264922 trillion yuan, an increase of 24.3%; the increase would be 7.3% after deducting the basic aged-care pension funds for employees of Party and government offices and public institutions. This revenue included 5.25432 trillion yuan in insurance premiums and 1.677683 trillion yuan in government subsidies. Expenditure of social security funds nationwide totaled 6.458645 trillion yuan, representing an increase of 32.7%; the increase would be 12.7% after deducting the basic aged-care pension funds for employees of Party and government offices and public institutions. The social security fund surplus for 2018 was 806.277 billion yuan, which was rolled over to make the year-end balance 8.633713 trillion yuan.

中央社會保險基金收入582.11億元，其中，保險費收入301.84億元，財政補貼收入274.7億元。加上地方上繳的中央調(diào)劑基金收入2413.3億元，收入總量為2995.41億元。中央社會保險基金支出532.13億元，加上安排給地方的中央調(diào)劑基金支出2406.8億元，支出總量為2938.93億元。當年收支結(jié)余56.48億元，年末滾存結(jié)余315.49億元。

Revenue of central government social security funds reached 58.211 billion yuan, which included 30.184 billion yuan in insurance premiums and 27.47 billion yuan in government subsidies. With the addition of 241.33 billion yuan contributed by local governments to come under central regulation, the total revenue rose to 299.541 billion yuan. Expenditure of central government social security funds reached 53.213 billion yuan. Adding in 240.68 billion yuan reallocated to local governments through central regulation, the total expenditure rose to 293.893 billion yuan. The surplus for 2018 was 5.648 billion yuan, which was rolled over to make the year-end balance 31.549 billion yuan.

地方社會保險基金收入72067.11億元，其中，保險費收入52241.36億元，財政補貼收入16502.13億元。加上中央調(diào)劑資金收入2406.8億元，收入總量為74473.91億元。地方社會保險基金支出64054.32億元，加上中央調(diào)劑資金支出2413.3億元，支出總量為66467.62億元。當年收支結(jié)余8006.29億元，年末滾存結(jié)余86021.64億元。

Revenue of local government social security funds reached 7.206711 trillion yuan, which included 5.224136 trillion yuan in insurance premiums and 1.650213 trillion yuan in government subsidies. Adding in 240.68 billion yuan of local government funds reallocated by the central government, the total revenue rose to 7.447391 trillion yuan. Expenditure of local government social security funds was 6.405432 trillion yuan. After adding 241.33 billion yuan of local government funds reallocated by the central government, the total rose to 6.646762 trillion yuan. The local government social security fund surplus for 2018 was 800.629 billion yuan, which was rolled over to result in a year-end balance of 8.602164 trillion yuan.

2018年末，中央財政國債余額149607.42億元，控制在全國人大批準的債務(wù)余額限額156908.35億元以內(nèi)；地方政府債務(wù)余額183861.52億元，包括一般債務(wù)余額109938.75億元、專項債務(wù)余額73922.77億元，控制在全國人大批準的債務(wù)余額限額209974.3億元以內(nèi)。

At the end of 2018, outstanding central government debt stood at 14.960742 trillion yuan, well within the budgeted limit of 15.690835 trillion yuan approved by the NPC. Total outstanding local government debt was 18.386152 trillion yuan, which included 10.993875 trillion yuan of general debt and 7.392277 trillion yuan of special debt, and fell within the NPC-approved budget limit of 20.99743 trillion yuan.

預算執(zhí)行中，按照深化黨和國家機構(gòu)改革統(tǒng)一部署，及時安排新組建部門所需開辦及籌建經(jīng)費，認真做好相關(guān)部門預算劃轉(zhuǎn)等工作，確保部門正常運轉(zhuǎn)和履職需要，保障黨和國家機構(gòu)改革順利實施。所有中央部門預算批復工作在法定時限內(nèi)完成。

During the course of implementing the budgets, in accordance with the unified arrangement for deepening reform of Party and state institutions, we promptly allocated the necessary funds for newly set up departments and made appropriate budget transfers between relevant departments. These efforts ensured that those departments were able to operate normally in the performance of their duties, and that the reforms could progress smoothly. We examined and approved all the budgets of central government departments within the statutory time frame.

以上預算執(zhí)行的具體情況及相關(guān)說明詳見《中華人民共和國2018年全國預算執(zhí)行情況2019年全國預算（草案）》。

For a more detailed account of the budget execution in regard to the above items, please refer to the Chinese language version of the Report on the Execution of the 2018 Budgets of the People's Republic of China and the 2019 Draft Budgets.

（五）2018年主要財稅政策落實和重點財政工作情況。

5. Implementation of main fiscal and tax policies and other major fiscal work in 2018

2018年，財政部門認真貫徹黨中央、國務(wù)院決策部署，按照預算法和《關(guān)于人大預算審查監(jiān)督重點向支出預算和政策拓展的指導意見》，落實全國人大預算決議要求，聚力增效實施積極的財政政策，加大對三大攻堅戰(zhàn)的支持，更多向創(chuàng)新驅(qū)動、“三農(nóng)”、民生等領(lǐng)域傾斜，深化財稅體制改革，狠抓預算執(zhí)行管理。

In 2018, finance departments conscientiously implemented the policy decisions and plans of the CPC Central Committee and the State Council, followed the Budget Law and the Guidelines on People's Congresses Expanding the Focus of Their Budget Review and Oversight to Cover Expenditure Budgets and Policies, and acted on the requirements in the budget resolution adopted at the NPC. We have enforced a proactive fiscal policy with the focus on concentrating fiscal strength and boosting fiscal efficacy, increased support for the three critical battles against potential risk, poverty, and pollution, weighted spending toward innovation-driven development, agriculture, rural areas, rural residents, and the improvement of living standards, deepened reform of the fiscal and tax systems, and worked vigorously to improve management of budget execution.

大力實施減稅降費。完善增值稅制度。降低制造業(yè)、交通運輸、建筑、基礎(chǔ)電信服務(wù)等行業(yè)及農(nóng)產(chǎn)品等貨物的增值稅稅率，統(tǒng)一增值稅小規(guī)模納稅人標準至500萬元，對裝備制造等先進制造業(yè)、研發(fā)等現(xiàn)代服務(wù)業(yè)符合條件企業(yè)和電網(wǎng)企業(yè)的期末留抵稅額予以一次性退還。實施個人所得稅改革。修改個人所得稅法，自2018年10月1日起，提高基本減除費用標準，調(diào)整優(yōu)化稅率結(jié)構(gòu)，在此基礎(chǔ)上研究制定個人所得稅專項附加扣除暫行辦法，設(shè)立子女教育等6項專項附加扣除，修訂個人所得稅法實施條例，自2019年1月1日起正式實施，實現(xiàn)從分類稅制向綜合與分類相結(jié)合稅制的重大轉(zhuǎn)變，惠及約8000萬納稅人。加大小微企業(yè)稅收支持力度。將享受減半征收企業(yè)所得稅優(yōu)惠政策的小型微利企業(yè)年應納稅所得額上限由50萬元提高到100萬元，將符合條件的小微企業(yè)和個體工商戶貸款利息收入免征增值稅單戶授信額度上限由100萬元提高到1000萬元。鼓勵企業(yè)加大研發(fā)投入。取消企業(yè)委托境外研發(fā)費用不得加計扣除限制，將企業(yè)研發(fā)費用加計扣除比例提高到75%的政策由科技型中小企業(yè)擴大至所有企業(yè)，將高新技術(shù)企業(yè)和科技型中小企業(yè)的虧損結(jié)轉(zhuǎn)年限由5年延長至10年，對企業(yè)新購進單位價值不超過500萬元的設(shè)備、器具允許當年一次性稅前扣除。調(diào)整完善進出口稅收政策。分兩批對4000多項產(chǎn)品提高出口退稅率并簡化退稅率結(jié)構(gòu)。對包括抗癌藥在內(nèi)的絕大多數(shù)進口藥品實施零關(guān)稅，降低汽車整車及零部件、部分日用消費品和工業(yè)品進口關(guān)稅，我國關(guān)稅總水平由2017年的9.8%降至7.5%。進一步清理規(guī)范涉企收費。停征首次申領(lǐng)居民身份證工本費等一批行政事業(yè)性收費，降低重大水利工程建設(shè)基金等部分政府性基金征收標準，延長階段性降低社會保險費率和企業(yè)住房公積金繳存比例政策期限。上述減稅降費措施全年減負約1.3萬億元。

We took strong measures to cut taxes and fees.

Improving the VAT system

We lowered VAT rates in industries such as manufacturing, transportation, construction, and basic telecommunication services as well as for agricultural products and other goods, and adopted a unified annual sales threshold of 5 million yuan for small-scale VAT payers. The end-of-tax-period VAT credit was refunded in one lump sum to qualified enterprises in equipment manufacturing and other advanced manufacturing industries and in research and development (R&D) and other modern service industries, as well as to power grid enterprises.

Implementing individual income tax reform 

Implementing the revised Individual Income Tax Law, we raised the individual income tax threshold and optimized the structure of tax rates, starting from October 1, 2018. On this basis, we formulated the interim measures for special additional deductions for individual income tax, creating six special additional deduction items including children's education, and amended the implementation regulations for the Individual Income Tax Law, which officially went into effect on January 1, 2019. This represents a major shift from a system of classified taxes to a system of taxation that is based on both adjusted gross income and specific income types, benefiting approximately 80 million taxpayers. 

Increasing tax support for small and micro businesses 

More low-profit small businesses now enjoy halved corporate income tax, with the upper limit of taxable annual income raised from 500,000 yuan to 1,000,000 yuan. We raised the single-client credit line on which the interest income is eligible for VAT exemption from 1 million yuan to 10 million yuan in loans made to qualified small and micro businesses and self-employed people.

Encouraging enterprises to increase investment in research and development 

We abolished the restrictions on additional tax deductions for R&D costs for those enterprises who entrust their R&D work to overseas contractors. The policy of additional tax deductions for 75% of R&D expenses for small and medium sci-tech enterprises was extended to cover all enterprises. The period for rollover of losses was extended from 5 years to 10 years for new- and high-tech enterprises and small and medium sci-tech enterprises. A one-off tax deduction in the year of purchase will be offered to enterprises for new instrument or equipment purchases of less than 5 million yuan in unit price. 

Adjusting and improving import and export tax policies 

Export rebate rates were raised for over 4,000 products in two batches and the rebate rate structure was simplified. We accorded zero tariff treatment to the vast majority of imported medicine including anticancer drugs, and lowered import tariffs for whole vehicles and auto parts, as well as for some non-durable consumer goods and manufactured goods. China's overall tariff level has been lowered from 9.8% in 2017 to 7.5% in 2018. 

Taking further steps to tidy up regulations for the levying of charges on enterprises 

A number of administrative charges were abolished, including the processing fee paid by first-time applicants for citizen identity cards. We lowered the required payments to some government-managed funds such as the major water conservancy projects fund. Further, we extended the validity period of the policies of temporarily reducing social insurance premiums and lowering the proportion that enterprises contribute to the housing provident fund. These efforts to reduce taxes and fees led to a relief of burdens by around 1.3 trillion yuan over the year.

推動三大攻堅戰(zhàn)取得明顯成效。加強地方政府債務(wù)風險防控。落實地方政府債務(wù)限額管理和預算管理，地方政府存量債務(wù)置換基本完成。支持地方做好專項債券發(fā)行和使用，提前兩個月完成1.35萬億元的發(fā)行目標，完善管理措施，嚴控法定限額內(nèi)專項債務(wù)風險。出臺地方政府債務(wù)信息公開辦法，指導地方有序公開債務(wù)限額余額、債券發(fā)行和資金使用安排、債務(wù)還本付息等信息。進一步完善地方政府隱性債務(wù)風險監(jiān)管政策，加強資金供給端、項目建設(shè)源頭風險防控。強化監(jiān)督問責，配合建立終身問責、倒查責任機制，組織核查部分市縣和金融機構(gòu)違法違規(guī)舉債行為，并公開通報曝光。健全統(tǒng)計監(jiān)測機制，及時警示債務(wù)風險。督促地方落實屬地管理責任，牢牢守住不發(fā)生系統(tǒng)性風險的底線。大力支持脫貧攻堅。中央財政補助地方專項扶貧資金1060.95億元，增加200億元，增長23.2%，增加的資金重點用于“三區(qū)三州”等深度貧困地區(qū)。全面推進貧困縣涉農(nóng)資金整合試點，全年整合資金超過3000億元。嚴控扶貧領(lǐng)域融資風險，將易地扶貧搬遷貸款融資等統(tǒng)一調(diào)整規(guī)范為發(fā)行地方政府債券融資。探索建立財政扶貧資金動態(tài)監(jiān)控機制，加強各級各類財政扶貧資金管理。制定財政扶貧項目資金績效管理辦法，績效目標管理基本實現(xiàn)全覆蓋，涉及約11萬個扶貧項目、8000多億元。全年減少農(nóng)村貧困人口1386萬。加大污染防治力度。中央財政支持污染防治攻堅戰(zhàn)相關(guān)資金約2555億元，增長13.9%，其中大氣、水、土壤污染防治投入力度為近年來最大。擴大中央財政支持北方地區(qū)冬季清潔取暖試點范圍。實施促進長江經(jīng)濟帶生態(tài)保護修復獎勵政策，建立長江流域重點水域禁捕補償制度。啟動城市黑臭水體治理示范，支持中西部地區(qū)城鎮(zhèn)污水處理提質(zhì)增效。將寧夏賀蘭山東麓、貴州烏蒙山區(qū)等14個項目納入第三批山水林田湖草生態(tài)保護修復工程試點，加上前兩批11個試點項目，基本涵蓋了“兩屏三帶”的生態(tài)功能區(qū)塊。

We achieved significant success in the three critical battles.

Strengthening prevention and control of local government debt risk 

Actions were taken to impose ceilings on local government debt and incorporate them into budget management, and the work on issuing local government bonds to replace outstanding debt was basically completed. We supported the issuance and use of special bonds by local governments and attained the goal of issuing 1.35 trillion yuan of special bonds two months ahead of schedule. We have improved management measures to put under strict control the risks related to special bonds within the statutory debt ceilings. We rolled out measures for the disclosure of local government debt information and guided local governments in the orderly release of information regarding the remaining balance of debt ceilings, bond issuance and arrangements for fund usage, and repayment of principal and interests. We further refined oversight and regulatory policies for hidden debt-related risks facing local governments, and further strengthened risk prevention and control at the supply end of funds and at the source of project construction. Intensifying oversight and accountability and setting up mechanisms for lifelong accountability and the retroactive investigation of liability, we organized investigations into illegal and regulation-breaking borrowing by some cities, counties, and financial institutions, publicly exposing those cases. We improved the statistical and monitoring mechanisms and gave timely warnings about debt risk, and we urged local governments to perform their due responsibilities within their geographical jurisdiction and succeeded in forestalling systemic risks. 

Providing strong support in the fight against poverty 

The central government allocated 106.095 billion yuan to subsidize local poverty alleviation funds, an increase of 20 billion yuan, or 23.2%, over 2017. The increase in funds was mainly directed to areas of extreme poverty such as the three regions and the three prefectures. We advanced trials across the country to integrate different rural development funds in poverty-stricken counties with merged funds surpassing 300 billion yuan for the year. We strictly controlled financing risks related to poverty alleviation, and replaced loans used to relocate people from inhospitable areas and other financing forms with a unified form of financing through issuance of local government bonds. We explored the establishment of mechanisms for dynamic monitoring of budgetary funds for poverty alleviation and strengthened management of government poverty alleviation funds of all kinds and at all levels. We formulated measures for performance-based management of budgetary funds in poverty alleviation projects, and basically achieved full coverage of performance targets, involving around 110,000 projects with an amount of over 800 billion yuan. A total of 13.86 million rural people were lifted out of poverty over the year. 

Intensifying pollution prevention and control efforts 

Around 255.5 billion yuan was allocated from the central budget to support the critical battle against pollution; this was a year-on-year increase of 13.9% and it included the largest investment toward addressing air, water, and soil pollution in recent years. We expanded the range of central government-financed trials to promote clean energy sources for winter heating across northern China, put in place incentivizing policies for the protection and restoration of ecosystems along the Yangtze Economic Belt, and established a compensation system for fishing bans in key waters of the Yangtze River basin. We launched models for treatment of black, malodorous water bodies in urban areas, and supported the enhancement of quality and efficacy in urban sewage treatment in the central and western regions. We entered 14 trial projects, including those at the eastern foot of the Helan Mountains in Ningxia and in the Wumeng mountainous areas in Guizhou, into the third group of pilot projects under the initiative to protect and restore mountain, water, forest, farmland, lake, and grassland ecosystems. Together with the previous two groups of 11 trial projects, these projects basically cover the key zones of the two ecological shields and three ecological belts.

支持深化供給側(cè)結(jié)構(gòu)性改革。推進科技創(chuàng)新能力建設(shè)。中央一般公共預算本級科學技術(shù)支出增長10.3%。支持實施國家科技重大專項，并選取部分專項探索開展基于誠信和績效的“綠色通道”試點。開展中央財政科研項目資金管理改革督察，在優(yōu)化科研項目和經(jīng)費管理、減少報表和過程檢查、推進科研項目績效評價等方面推出一系列新舉措。鼓勵香港、澳門特別行政區(qū)高等院校和科研機構(gòu)參與中央財政科技計劃（專項、基金等）組織實施。支持制造業(yè)轉(zhuǎn)型升級。推動智能制造、工業(yè)強基、綠色制造和工業(yè)互聯(lián)網(wǎng)發(fā)展，支持制造業(yè)創(chuàng)新中心加強能力建設(shè)。落實首臺（套）重大技術(shù)裝備保險補償試點政策，累計支持推廣1087個項目，涉及裝備價值總額1500多億元。激發(fā)創(chuàng)業(yè)創(chuàng)新活力。支持100個國家級、省級實體經(jīng)濟開發(fā)區(qū)打造特色載體，助推中小企業(yè)“雙創(chuàng)”升級。設(shè)立國家融資擔?；?，提升服務(wù)小微企業(yè)和“三農(nóng)”等的能力。對擴大小微企業(yè)融資擔保業(yè)務(wù)規(guī)模、降低小微企業(yè)融資擔保費率成效明顯的地方予以獎補激勵。落實“三去一降一補”重點任務(wù)。出臺推進去產(chǎn)能和“僵尸企業(yè)”債務(wù)重組相關(guān)政策，繼續(xù)支持鋼鐵、煤炭行業(yè)化解過剩產(chǎn)能，中央企業(yè)處置“僵尸企業(yè)”和治理特困企業(yè)工作取得積極進展。加大重點領(lǐng)域補短板力度，發(fā)揮中央基建投資作用。規(guī)范有序推進政府和社會資本合作（PPP），截至2018年末，全國PPP綜合信息平臺項目管理庫累計落地項目4691個、投資額7.2萬億元，落地率54.2%。促進城鄉(xiāng)區(qū)域協(xié)調(diào)發(fā)展。中央財政均衡性轉(zhuǎn)移支付增長9.2%，老少邊窮地區(qū)轉(zhuǎn)移支付增長15.7%，不斷加大對中西部地區(qū)的支持力度。構(gòu)建雄安新區(qū)規(guī)劃建設(shè)起步階段財政支持政策體系，研究對海南全面深化改革開放等重大區(qū)域戰(zhàn)略財政支持政策。建立健全實施鄉(xiāng)村振興戰(zhàn)略財政投入保障制度。建立跨省域補充耕地國家統(tǒng)籌機制和城鄉(xiāng)建設(shè)用地增減掛鉤節(jié)余指標跨省域調(diào)劑機制。加快消化糧食庫存，完善稻谷等糧食價格形成機制，全面推進優(yōu)質(zhì)糧食工程建設(shè)，支持深化農(nóng)業(yè)供給側(cè)結(jié)構(gòu)性改革。

We supported the deepening of supply-side structural reform.

Promoting capacity building for scientific and technological innovations

The central general public budget saw a 10.3% increase in expenditure on science and technology. We supported the implementation of major national science and technology programs and conducted trials on selected programs of a "green channel" based on integrity and performance. We supervised management reform of the funding for central government-funded scientific and technological research projects, launching a series of new measures to optimize project and economic management, reduce report forms and process reviews, and promote performance evaluation. We encouraged institutions of higher learning and research institutes in the Hong Kong and Macao special administrative regions to take part in the organization and implementation of central government-funded science and technology programs (projects and funds). 

Supporting the transformation and upgrading of the manufacturing sector 

We promoted the development of smart manufacturing, strong foundations for industry development, green manufacturing, and the industrial internet, and supported manufacturing innovation centers in improving their capacities. We implemented the policy on piloting insurance compensation for newly-developed major technological equipment, supporting and promoting a total of 1,087 projects with over 150 billion yuan worth of equipment. 

Stimulating the drive for innovation and entrepreneurship 

We supported 100 real-economy development zones at national and provincial levels in developing platforms with distinctive features and we facilitated the efforts of small and medium-sized enterprises to upgrade the national initiative to promote business startups and innovation. We set up a national financing guaranty fund to enhance our capacity to serve small and micro businesses and serve agriculture, rural areas, and rural residents. We provided rewards and subsidies to regions that achieved clear results in expanding the scale of financing guaranties and reducing guaranty fees for small and micro businesses. 

Carrying out the five priority tasks 

We introduced policies on further cutting overcapacity and restructuring the debts of "zombie enterprises," and continued to support the de-escalation of overcapacity in the steel and coal industries. Active progress was made in the central government's efforts to address "zombie enterprises" and improve those enterprises in particular difficulty. We redoubled efforts to strengthen key areas of weakness, fully exerting central government investment in infrastructure. 

We regulated and promoted the application of the public-private partnership (PPP) model in an orderly fashion. By the end of 2018, of all the projects in the database of the national information platform for multiple PPP models, 4,691 were in progress, involving an aggregate investment of 7.2 trillion yuan, and accounting for 54.2% of the total. 

Promoting coordinated development between regions and between urban and rural areas 

To consistently strengthen support for central and western regions, the central government increased transfer payments to help equalize access to basic public services by 9.2%, and increased payments for old revolutionary base areas, areas with large ethnic minority populations, border areas, and poor areas by 15.7%. We set up a policy system for financial support to Xiongan New Area in its initial stage of planning and construction, and conducted studies on fiscal policies to support major regional strategies such as comprehensively deepening reform and opening up in Hainan Province. We established and implemented sound mechanisms for guaranteeing government funding for the implementation of the rural revitalization strategy. We put in place mechanisms for national coordination of newly-added cropland and for inter-provincial adjustment of quotas produced by linking newly-added cropland quotas with the amount of land used for construction. We accelerated our efforts to reduce excess stockpiles of grain, refined price-setting mechanisms for rice and other types of grain, promoted development of the quality grain project in all its aspects, and supported the deepening of supply-side structural reform in agriculture.

社會民生持續(xù)改善。實施更加積極的就業(yè)政策。落實就業(yè)創(chuàng)業(yè)補貼政策，加強公共就業(yè)服務(wù)能力建設(shè)，中央財政就業(yè)補助資金支出468.78億元，增長6.8%，全年城鎮(zhèn)新增就業(yè)1361萬人。推動教育改革發(fā)展。中央財政教育轉(zhuǎn)移支付的84.4%投向中西部地區(qū)，并向貧困地區(qū)傾斜。全國約1.45億義務(wù)教育學生免除學雜費并獲得免費教科書，1392萬家庭經(jīng)濟困難寄宿生獲得生活費補助，1400萬進城務(wù)工農(nóng)民工隨遷子女實現(xiàn)相關(guān)教育經(jīng)費可攜帶，3700萬學生享受營養(yǎng)膳食補助。支持學前教育、普通高中、職業(yè)教育、高等教育發(fā)展。加強基本民生保障。機關(guān)事業(yè)單位和企業(yè)退休人員基本養(yǎng)老金標準提高約5%。城鄉(xiāng)居民基本養(yǎng)老保險基礎(chǔ)養(yǎng)老金最低標準提高至88元，并建立了基本養(yǎng)老保險待遇確定和基礎(chǔ)養(yǎng)老金正常調(diào)整機制。劃轉(zhuǎn)部分國有資本充實社保基金，5戶中央企業(yè)和浙江、云南兩省的劃轉(zhuǎn)試點工作基本完成，19戶中央企業(yè)的劃轉(zhuǎn)工作正在推進中，推動建立國有資本劃轉(zhuǎn)和企業(yè)職工基本養(yǎng)老保險基金缺口逐步彌補相結(jié)合的運行機制。城鄉(xiāng)居民醫(yī)保財政補助標準提高到每人每年490元，增加的40元中一半用于加強大病保險保障能力。基本公共衛(wèi)生服務(wù)經(jīng)費人均財政補助標準達到55元。支持做好最低生活保障、特困人員救助供養(yǎng)等困難群眾救助工作。提高優(yōu)撫對象等人員撫恤和生活補助標準，惠及全國860余萬優(yōu)撫對象。繼續(xù)支持各類棚戶區(qū)改造、公租房配套基礎(chǔ)設(shè)施建設(shè)等，全年棚戶區(qū)改造開工626萬套、農(nóng)村危房改造190萬戶。深入實施文化惠民工程，支持5萬余所公共文化設(shè)施免費開放。

People's lives continued to improve. 

Implementing a more proactive employment policy 

We implemented policies on subsidies for employment and business start-ups, and strengthened capacity building for providing better public employment services. The central budget's employment subsidies totaled 46.878 billion yuan, a rise of 6.8%; a total of 13.61 million new urban jobs were created over the year. 

Promoting reform and development in education 

A total of 84.4% of the central budget's transfer payments for education went to the central and western regions, and were weighted especially toward poor areas. This has resulted in exemption of all tuition and miscellaneous fees and free textbooks for around 145 million students in compulsory education around the country, living allowances for 13.92 million boarding students from financially disadvantaged families, 14 million children living with migrant worker parents in cities being able to have their fiscal outlays for education transferred along with them, and 37 million students receiving subsidies for nutritious meals. Funding support was also provided for the development of preschool education, regular senior high schools, vocational education, and higher education. 

Ensuring the basic wellbeing of the people 

Basic pension payments for retirees of enterprises, Party and government offices, and public institutions were raised by around 5%. The minimum basic pension benefits for rural and non-working urban residents under the basic aged-care insurance scheme were raised to 88 yuan per person per month, and mechanisms were established to set standards on and regularly adjust basic aged-care insurance benefits. Work was carried out to transfer a portion of state capital to top up social security funds; this work was basically completed on a trial basis in five central government enterprises and in Zhejiang and Yunnan provinces, and is ongoing in 19 central government enterprises. This has promoted the establishment of an operating mechanism for combining transferring a portion of state capital with efforts to gradually make up for shortfalls in enterprise employees' basic aged-care pension funds. The government subsidy for basic medical insurance for rural and non-working urban residents was raised to 490 yuan per person per annum, with half of the 40-yuan increase being allocated to the serious disease insurance scheme. Annual per person government subsidies for basic public health services were raised to 55 yuan. 

We supported the provision of subsistence allowances and of assistance and aid to people living in extreme poverty or facing financial difficulties. Subsidies and living allowances were increased for entitled groups, benefiting over 8.6 million people around the country. We continued to provide support for the rebuilding of housing in run-down urban areas and for the development of supporting infrastructure for public rental housing, funding the rebuilding of 6.26 million housing units in run-down urban areas and 1.9 million dilapidated rural houses. We deepened our efforts to bring cultural benefits to the people, subsidizing over 50,000 public cultural facilities to keep them free and open to the public.

財稅改革向縱深推進。加快財政體制改革。出臺基本公共服務(wù)領(lǐng)域中央與地方共同財政事權(quán)和支出責任劃分改革方案，以及醫(yī)療衛(wèi)生領(lǐng)域財政事權(quán)和支出責任劃分改革方案。教育、科技、交通運輸?shù)阮I(lǐng)域財政事權(quán)和支出責任劃分改革正在積極推進。深化預算管理制度改革。深入貫徹落實《中共中央　國務(wù)院關(guān)于全面實施預算績效管理的意見》，在中央財政層面初步建立了項目支出為主的全過程預算績效管理體系，中央本級項目和對地方專項轉(zhuǎn)移支付績效目標、運行監(jiān)控和績效自評實現(xiàn)全覆蓋，建立重點績效評價常態(tài)化機制，2018年組織第三方機構(gòu)對38個重點民生政策和重大項目開展重點績效評價，涉及資金5513億元，評價結(jié)果已經(jīng)用于改進管理、預算安排和完善政策。中央預算決算公開內(nèi)容更加細化，省市縣級政府和部門預算決算公開深入推進。政府財務(wù)報告編制試點范圍進一步擴大。完善稅收制度。結(jié)合減稅降費，初步建立綜合與分類相結(jié)合的個人所得稅制，改革完善增值稅制度。加快稅收立法進程，環(huán)境保護稅法、船舶噸稅法、煙葉稅法順利實施，耕地占用稅法、車輛購置稅法經(jīng)全國人大常委會審議通過，資源稅法按程序提請全國人大常委會初次審議。深化國資國企改革。首次向全國人大常委會作了全口徑國有資產(chǎn)管理情況綜合報告和金融企業(yè)國有資產(chǎn)專項報告。推動出臺國有資本投資、運營公司改革試點的實施意見，推進中央黨政機關(guān)和事業(yè)單位經(jīng)營性國有資產(chǎn)集中統(tǒng)一監(jiān)管試點的實施意見，以及完善國有金融資本管理的指導意見，扎實有序落實相關(guān)重點工作。剝離國有企業(yè)辦社會職能和解決歷史遺留問題取得重要進展。

We intensified fiscal and tax reforms.

Accelerating reform of the fiscal system

We released reform plans on defining the respective fiscal powers and expenditure responsibilities of central and local governments for basic public services and for the medical and healthcare sector. Looking forward, we are actively advancing these reforms in fields like education, science and technology, and transportation. 

Deepening reform of the budget management system

We implemented the CPC Central Committee and the State Council's Guidelines on Implementing Comprehensive Performance-Based Budget Management, and established an initial management system of this kind for project outlays of the central budget, covering the whole budget process from performance targets to execution oversight and performance self-evaluation for all central government projects and special transfer payments to local governments. We also put in place a mechanism to ensure the regular performance evaluation of key budgets, and during 2018 organized performance evaluations by third-party organizations on 38 key policies regarding public wellbeing and major projects, involving a total of 551.3 billion yuan; the evaluation results have been used to improve management, budget arrangement, and relevant polices. Central government budgets and final accounts were released in more detail, and further progress has been made in advancing the disclosure of budgets and final accounts of local governments and their departments at the provincial, city, and county levels. The trial preparation of government financial statements was expanded.

Improving the tax system 

Amid tax and fee cuts, we took initial steps to establish an individual income tax system based on both adjusted gross income and specific types of income, and reformed and improved the VAT system. We pressed for tax legislation, for the smooth implementation of the Environmental Protection Tax Law, Vessel Tonnage Tax Law, and Tobacco Leaf Tax Law, for the deliberation and adoption by the NPC Standing Committee of the Tax Law on Farmland Used for Non-agricultural Purposes and the Vehicle Purchase Tax Law, and for the submission as per procedure of the Resource Tax Law to the NPC Standing Committee for its first reading. 

Deepening the reform of state capital and SOEs

For the first time, we presented to the NPC Standing Committee a comprehensive report on the management of all state-owned assets and a specific report on state-owned assets in financial enterprises. We drove forward the issuance of guidelines on piloting reforms in state capital investment and management companies, on piloting unified oversight and supervision over state-owned productive assets of central Party and government offices and public institutions, and on improving the management of state-owned financial capital, and we made steady and solid progress in ensuring their implementation. We made major progress in relieving SOEs of their obligations to operate social programs and in resolving their other longstanding issues.

財政管理水平繼續(xù)提高。強化管理基礎(chǔ)工作。多措并舉加快預算執(zhí)行進度，完善對地方轉(zhuǎn)移支付資金調(diào)度，支持地方做好保工資、保運轉(zhuǎn)、?；久裆约稗r(nóng)民工工資支付、清理拖欠民營企業(yè)賬款等工作。加快推進預算執(zhí)行動態(tài)監(jiān)控工作，36個省本級、絕大多數(shù)市縣都已建立預算執(zhí)行動態(tài)監(jiān)控機制。構(gòu)建網(wǎng)上報銷公務(wù)平臺，實現(xiàn)公務(wù)人員出差報銷全流程電子化管理。加強地方暫付款管理。清理整頓地方財政專戶工作基本完成。政府會計準則制度體系基本建成，行政事業(yè)單位內(nèi)部控制規(guī)范體系進一步健全。嚴肅財經(jīng)紀律。圍繞落實重大財稅政策加大財政監(jiān)督檢查力度，對地方政府債務(wù)管理、財政支持脫貧攻堅、污染防治資金使用、經(jīng)濟開發(fā)區(qū)稅收優(yōu)惠政策執(zhí)行等情況進行核查檢查。加強會計、政府采購代理機構(gòu)監(jiān)管，嚴肅處理違法違規(guī)行為。認真整改審計發(fā)現(xiàn)問題。高度重視審計指出的具有指定用途的轉(zhuǎn)移支付占比較高、預算績效評價覆蓋面小等問題，落實整改責任，細化整改措施，扎實推進整改，同時認真研究采納審計建議，注重舉一反三，從體制機制上鞏固整改成果。

We continued to improve fiscal management.

Strengthening basic work on fiscal management

Through a combination of measures, we accelerated the pace of budget execution, and improved the preparation and allocation of funds for transfer payments to local governments. In addition to this, we supported local governments in their efforts to ensure payment of salaries, normal operations, and the basic wellbeing of the people, to ensure that rural migrant workers get paid, and to clear up overdue payments to private enterprises. Work on conducting dynamic monitoring of budget execution was accelerated, and mechanisms for the dynamic monitoring of budget execution were established in 36 provincial-level budget institutions and in most city- and county-level governments. We built an online platform to enable online reimbursement of official travel expenses. We strengthened control over suspense payments of local governments, and basically completed the work of reviewing and overhauling local governments' special accounts. A basic system of governmental accounting principles and institutions was established, and internal control standards and systems for administrative agencies and public institutions were improved.

Tightening up financial discipline

We stepped up oversight and compliance checks around the implementation of major fiscal and tax policies, and inspected local governments' debt management, their financial support for poverty alleviation, their use of funds for pollution prevention and control, and their implementation of preferential tax policies for economic development zones. We strengthened oversight of governmental accounting and government procurement agencies and strictly dealt with violations of laws and regulations.

Conscientiously rectifying problems uncovered in auditing 

We put strong emphasis on rectifying problems discovered through the auditing process such as the proportion of transfer payments for specific purposes being too high and the coverage of performance-based budget evaluation being too narrow, determined responsibility for correction, produced detailed rectification measures, and made steady progress in resolving the issues. At the same time, we earnestly studied and adopted suggestions from auditing bodies and, with a focus on applying lessons learned from experience, established institutions and mechanisms for solid corrective results.

總的看，2018年預算執(zhí)行情況較好，財政改革發(fā)展工作取得新進展，有力促進了經(jīng)濟社會持續(xù)健康發(fā)展。這是以習近平同志為核心的黨中央堅強領(lǐng)導的結(jié)果，是習近平新時代中國特色社會主義思想科學指引的結(jié)果，是全國人大、全國政協(xié)及代表委員們監(jiān)督指導的結(jié)果，是各地區(qū)、各部門以及全國各族人民共同努力的結(jié)果。

Overall, budget execution in 2018 was satisfactory and we achieved new outcomes in the reform and development of public finance, which gave strong impetus to sustained and healthy economic and social development. We owe these achievements to the firm leadership of the Party Central Committee with Comrade Xi Jinping at its core; to the sound guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era; to the oversight of the NPC and the CPPCC National Committee together with their deputies and members; and to the concerted efforts of all regions, all departments, and the people of all our nation's ethnic groups.

同時，預算執(zhí)行和財政工作中還面臨一些問題和挑戰(zhàn)。主要是：財政收入增長基礎(chǔ)不穩(wěn)，支出剛性不減，一些市縣保工資、保運轉(zhuǎn)、?；久裆С鰤毫Υ?。預算編制的準確性和預算的約束力需要進一步增強；預算分配管理存在薄弱環(huán)節(jié)，內(nèi)部控制需要進一步加強；有的地方和部門預算執(zhí)行基礎(chǔ)工作不扎實，支出進度較慢，造成財政資金閑置浪費。專項轉(zhuǎn)移支付退出機制不完善，定期評估覆蓋面較窄。政府性基金預算中有的項目執(zhí)行慢、結(jié)轉(zhuǎn)資金較多；國有資本經(jīng)營預算范圍還不完整；企業(yè)職工基本養(yǎng)老保險全國統(tǒng)籌仍未實現(xiàn)，醫(yī)療保險可持續(xù)籌資和待遇調(diào)整機制尚需完善, 社會保險基金財務(wù)可持續(xù)性面臨挑戰(zhàn)。有的地區(qū)脫離實際，存在超出自身財力過高承諾等問題，影響財政可持續(xù)性。有的地方仍違規(guī)擔?；蜃兿嗯e債，防范化解債務(wù)風險任務(wù)艱巨。有的政策執(zhí)行和落實不到位，企業(yè)和群眾獲得感不強。我們高度重視這些問題，將下大氣力采取措施加以解決。

At the same time, we have yet to overcome the following main problems and challenges in budget execution and public finance work:

The foundation for revenue growth is fragile, while expenditures remain inflexible; some city- and county-level governments face serious budgetary constraints in ensuring payment of salaries, normal operations, and the basic wellbeing of people in their jurisdictions.

Accuracy in budget compilation still requires improvement and budgets are less binding than they should be; there are a number of weak links in budget allocation and management, and internal controls need to be further strengthened; and some local governments and departments fail to provide a solid foundation for budget execution, and their slow implementation leads to funds sitting idle.

Mechanisms for exit of special transfer payments need to be improved, and the coverage of periodic assessments is too narrow. 

The execution of some projects under government-managed fund budgets is too slow, leading to a large carry-over; budget compilation has yet to cover all state capital operations; and enterprise employees' basic aged-care pensions have not been placed under nationally coordinated management, mechanisms for ensuring sustainable funding and benefit adjustments for medical insurance schemes need improvement, and there are challenges in ensuring sustained financing for social security funds. 

Some local governments make promises beyond their financial capacity and in disregard of the actual situation, which harms their fiscal sustainability.

Some local governments are still guarantying debt or making borrowings in breach of regulations, making it hard to keep debt risk under control. 

Poor implementation of some policies is masking any sense of benefit that enterprises and the public would otherwise be feeling.

We attach the utmost importance to these problems and will adopt strong measures for their resolution.

二、2019年中央和地方預算草案

II. Draft Central and Local Budgets for 2019

2019年是新中國成立70周年，是全面建成小康社會、實現(xiàn)第一個百年奮斗目標的關(guān)鍵之年，做好預算編制和財政工作意義重大。要按照中央經(jīng)濟工作會議精神，認真編制2019年預算草案，科學研究提出財政收入、支出、轉(zhuǎn)移支付、赤字及債務(wù)規(guī)模等安排，保障黨中央、國務(wù)院重大決策部署的落實。

The year 2019 marks the 70th anniversary of the founding of the People's Republic of China, and represents a key year for completing the building of a moderately prosperous society in all respects and thus realizing the first Centenary Goal. With this in mind, we believe the compilation of this year's budgets and other public finance work is of major significance. In line with the guiding principles of the recent Central Economic Work Conference, we will draw up the draft budgets for 2019 and study and make appropriate arrangements for revenue, expenditures, transfer payments, deficit, and the scale of debt, thereby ensuring implementation of the major policy decisions and plans made by the Party Central Committee and the State Council.

（一）2019年財政收支形勢分析。

1. Analysis on the prospects for fiscal revenue and expenditure in 2019

當前，我國發(fā)展仍處于并將長期處于重要戰(zhàn)略機遇期，擁有足夠的韌性、巨大的潛力和不斷迸發(fā)的創(chuàng)新活力，經(jīng)濟長期向好趨勢沒有也不會改變。同時，經(jīng)濟發(fā)展面臨的國際環(huán)境和國內(nèi)條件都在發(fā)生深刻而復雜的變化，可以預料和難以預料的風險挑戰(zhàn)更多更大，經(jīng)濟運行穩(wěn)中有變、變中有憂。外部環(huán)境復雜嚴峻，貿(mào)易保護主義和單邊主義加劇，世界經(jīng)濟增長動能正在減弱，不穩(wěn)定不確定因素增多。國內(nèi)深層次結(jié)構(gòu)性矛盾和問題在外部沖擊下趨于顯性化，需求增長放緩，實體經(jīng)濟困難增多，市場信心和預期受到影響，推進供給側(cè)結(jié)構(gòu)性改革過程中不可避免會遇到一些困難和挑戰(zhàn)。從財政收入形勢看，受經(jīng)濟下行壓力加大、實施更大規(guī)模減稅降費，以及上年部分減稅降費政策翹尾減收等因素影響，預計2019年財政收入增速將有所放緩。從財政支出形勢看，各領(lǐng)域?qū)ω斦Y金需求很大，支持深化供給側(cè)結(jié)構(gòu)性改革、打好三大攻堅戰(zhàn)、實施鄉(xiāng)村振興戰(zhàn)略、加強科技創(chuàng)新和關(guān)鍵技術(shù)攻關(guān)、建設(shè)提升自然災害防治能力若干工程、加大基本民生領(lǐng)域投入力度、支持外交國防、增強基層財政保障能力等，都需要予以重點保障。綜合分析，2019年財政收入形勢較為嚴峻，收支平衡壓力較為突出，必須牢固樹立底線思維，切實增強憂患意識，提高風險防控能力，平衡好穩(wěn)增長和防風險的關(guān)系，進一步加強政策和資金統(tǒng)籌，在加大減稅降費力度和著力保障重點支出的同時，保持財政可持續(xù)。

China is still in an important period of strategic opportunity for development and will remain so for a long time to come. It has ample resilience, enormous potential, and great creativity to unleash. Our economy's long-term positive momentum remains, and will continue to remain, unchanged. At the same time, profound and complex changes are taking place both in the international environment and in domestic conditions, and we are faced with more and greater risks and challenges, foreseeable and otherwise; as a result the stability of our economic performance has seen some changes, some of which have caused concern. Our economy faces a complex and severe external environment in which trade protectionism and unilateralism are mounting, the impetus for global economic growth is weakening, and factors of instability and uncertainty are increasing. Domestically, deep-seated structural problems and issues are becoming ever-more pronounced due to the impact of external events, the growth of demand is slowing down, the real economy is facing growing numbers of difficulties, and market confidence and expectations have all been affected. There are inevitably some difficulties and challenges in advancing supply-side structural reform.

In terms of fiscal revenue, the rate of growth in 2019 is projected to be slower due to mounting downward pressure on the economy, larger-scale tax and fee cuts, and the decline in government revenue as a result of the carryover effect of some tax and fee reduction policies. In terms of fiscal expenditure, the need for government funding across various fields is considerable, with priority assurance required in the areas of deepening supply-side structural reform, ensuring success in the three critical battles against potential risk, poverty, and pollution, implementing the rural revitalization strategy, promoting technological innovation and breakthroughs in key technologies, developing a number of projects for improving natural disaster prevention and control capabilities, increasing funding for areas related to people's basic wellbeing, supporting diplomacy and national defense, and strengthening public finance guarantees for primary-level government.

Taking all factors into account, fiscal revenue faces a grim situation in 2019 and there will be great pressure to keep the budget balanced. It is imperative that we firmly maintain worst-case scenario thinking, stay keenly aware of potential problems, enhance risk prevention and control capability, balance the needs for stabilizing growth and guarding against risks, continue to strengthen coordination in fiscal policy-making and use of government funds, and maintain fiscal sustainability while increasing tax and fee cuts and ensuring funding for key areas.

（二）2019年預算編制和財政工作的總體要求。

2. Overall requirements for the preparation of the 2019 budgets and public finance work

按照黨中央、國務(wù)院決策部署，2019年要統(tǒng)籌推進穩(wěn)增長、促改革、調(diào)結(jié)構(gòu)、惠民生、防風險、保穩(wěn)定工作，保持經(jīng)濟運行在合理區(qū)間，進一步穩(wěn)就業(yè)、穩(wěn)金融、穩(wěn)外貿(mào)、穩(wěn)外資、穩(wěn)投資、穩(wěn)預期。預算編制和財政工作的總體要求是：在以習近平同志為核心的黨中央堅強領(lǐng)導下，以習近平新時代中國特色社會主義思想為指導，全面貫徹黨的十九大和十九屆二中、三中全會精神，統(tǒng)籌推進“五位一體”總體布局，協(xié)調(diào)推進“四個全面”戰(zhàn)略布局，堅持穩(wěn)中求進工作總基調(diào)，堅持新發(fā)展理念，堅持推動高質(zhì)量發(fā)展，堅持以供給側(cè)結(jié)構(gòu)性改革為主線，堅持深化市場化改革、擴大高水平開放，加快建設(shè)現(xiàn)代化經(jīng)濟體系，繼續(xù)打好三大攻堅戰(zhàn)，著力激發(fā)微觀主體活力，創(chuàng)新和完善宏觀調(diào)控，統(tǒng)籌推進穩(wěn)增長、促改革、調(diào)結(jié)構(gòu)、惠民生、防風險、保穩(wěn)定工作。積極的財政政策要加力提效，實施更大規(guī)模的減稅降費，實質(zhì)性降低增值稅等稅率；優(yōu)化財政支出結(jié)構(gòu)，樹立過緊日子的思想，嚴格壓縮一般性支出，加大對重點領(lǐng)域支持力度，提高資金配置效率，有效降低企業(yè)負擔；加快建立現(xiàn)代財政制度，建立權(quán)責清晰、財力協(xié)調(diào)、區(qū)域均衡的中央和地方財政關(guān)系；全面實施預算績效管理，加快建成全方位、全過程、全覆蓋的預算績效管理體系；加強地方政府債務(wù)管理，較大幅度增加地方政府專項債券規(guī)模，積極防范化解地方政府債務(wù)風險，促進經(jīng)濟持續(xù)健康發(fā)展和社會大局穩(wěn)定，為全面建成小康社會收官打下決定性基礎(chǔ)，以優(yōu)異成績慶祝中華人民共和國成立70周年。

In accordance with the Party Central Committee and the State Council's policy decisions and plans, in 2019 the government will coordinate all work to maintain stable growth, advance reform, make structural adjustments, improve living standards, guard against risks, and ensure stability, see that the economy operates within an appropriate range, and devote more efforts to ensure stability in employment, financial operations, foreign trade, foreign investment, domestic investment, and expectations.

To help achieve these goals, we need to act on the following overall requirements for the preparation of this year's budgets and public finance work:

Follow the strong leadership of the Party Central Committee with Comrade Xi Jinping at its core.

Follow the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era.

Comprehensively follow all guiding principles from the Party's 19th National Congress, and the second and third plenary sessions of the 19th Party Central Committee.

Coordinate efforts to implement the five-sphere integrated plan and four-pronged comprehensive strategy.

Remain committed to the general principle of pursuing progress while ensuring stability, to the new development philosophy, and to high-quality development.

Continue to regard supply-side structural reform as our main task, deepen market-oriented reform and advance higher-level opening up, and accelerate the building of a modernized economy.

Continue to fight the three critical battles against potential risk, poverty, and pollution.

Focus on keeping micro-entities energized while developing and improving new ways of macro regulation.

Coordinate efforts to maintain stable growth, advance reform, make structural adjustments, improve living standards, guard against risks, and ensure stability.

Increase the intensity and effectiveness of our proactive fiscal policy, carry out tax and fee cuts on a larger scale, and ensure substantive VAT reductions.

Optimize the spending structure, tighten our belts, strictly reduce general expenditure, increase support for key areas, allocate funds more efficiently, and effectively lighten the burden on businesses.

Expedite the building of a modern public finance system, and establish a fiscal relationship between the central and local governments built upon clearly defined powers and responsibilities, appropriate financial resource allocation, and greater balance between regions.

Implement comprehensive performance-based budget management, and work faster to put in place a comprehensive system for such management that covers all sectors, projects, and budget types, as well as the whole budgetary process.

Strengthen local government debt management, considerably expand the scale of local government special purpose bonds, and take active steps to forestall and defuse local government debt risk.

Promote sustained and sound economic growth and overall social stability, lay a decisive foundation for completing the building of a moderately prosperous society in all respects, and celebrate the 70th anniversary of the founding of the People's Republic of China by achieving outstanding results.

按照上述要求，著重把握好五個方面：一是加大減稅降費力度，促進實體經(jīng)濟發(fā)展。實施更大規(guī)模的減稅和推進更明顯的降費，普惠性減稅和結(jié)構(gòu)性減稅并舉，重點降低制造業(yè)和小微企業(yè)稅收負擔，降低制度性交易成本，改善營商環(huán)境。降低社保繳費率，穩(wěn)定現(xiàn)行征繳方式。二是增加重點領(lǐng)域投入，提高支出精準度。落實黨中央、國務(wù)院重大決策部署，突出財政支出的公共性、普惠性，繼續(xù)調(diào)整優(yōu)化支出結(jié)構(gòu)，增強財政投入的精準度。重點增加對脫貧攻堅、“三農(nóng)”、結(jié)構(gòu)調(diào)整、科技創(chuàng)新、生態(tài)環(huán)保、民生等領(lǐng)域的投入，著力支持深化供給側(cè)結(jié)構(gòu)性改革、加強創(chuàng)新和技術(shù)攻關(guān)、實施鄉(xiāng)村振興戰(zhàn)略、促進區(qū)域協(xié)調(diào)發(fā)展和軍民融合發(fā)展。三是樹立過緊日子的思想，嚴格控制一般性支出。為支持企業(yè)減負，各級政府要過緊日子，厲行勤儉節(jié)約，把錢花在刀刃上。大力壓減一般性支出，嚴控“三公”經(jīng)費預算，取消低效無效支出，清理收回長期沉淀資金。中央財政帶頭嚴格管理部門支出，一般性支出按照不低于5%的幅度壓減，“三公”經(jīng)費再壓減3%左右。地方財政要比照中央做法，從嚴控制行政事業(yè)單位開支。四是深化財稅體制改革，加快建立現(xiàn)代財政制度。按照有利于激發(fā)微觀主體活力和調(diào)動地方積極性的要求，加強系統(tǒng)集成，注重統(tǒng)籌協(xié)調(diào)，扎實推進財政體制、預算管理制度、稅收制度等方面的重點改革任務(wù)。五是開大地方規(guī)范舉債前門，嚴堵違法違規(guī)舉債后門。健全規(guī)范地方政府舉債融資機制，妥善處置隱性債務(wù)存量，堅決遏制隱性債務(wù)增量，堵后門要更嚴，開前門要更大。較大幅度增加地方政府專項債券規(guī)模，支持重大在建項目建設(shè)和補短板，更好發(fā)揮專項債券對深化供給側(cè)結(jié)構(gòu)性改革、推進在建項目建設(shè)、化解隱性債務(wù)風險等一舉多得的政策效應。

In line with these requirements, we will focus our work on five areas: 

First, stepping up tax and fee cuts and promoting development of the real economy. We will roll out tax cuts on a larger scale and push ahead with more visible fee reductions, adopt both general-benefit and structural tax cuts, focus on easing tax burdens in the manufacturing industry and on small and micro businesses, reduce government-imposed transaction costs, and improve the business environment. We will lower contribution rates for social insurance schemes, and keep the current method of payment for contributions stable. 

Second, increasing investment in key areas and making spending more targeted. In implementing the Party Central Committee and the State Council's major policies and plans, we will orient spending more toward the public good and universal benefit, continue to adjust and optimize the government spending structure, and make budgetary investment more targeted. We will focus on increasing the funding for poverty alleviation, the development of agriculture, rural areas, and rural residents, structural adjustment, scientific and technological innovation, ecological and environmental protection, and the improvement of living standards. Further, we will prioritize efforts to deepen supply-side structural reform, strengthen innovation and technological breakthroughs, implement the rural revitalization strategy, and promote coordinated regional development and military-civilian integration.

Third, keeping our belts tightened and strictly limiting general expenditures. To help ease burdens on businesses, governments at all levels must tighten their belts, practice thrift and spend money where it can be used most efficiently, make a major push to reduce general expenditure, strictly control budgeted spending on official overseas visits, official vehicles, and official hospitality, cancel inefficient or ineffectual expenditure, and review and recall funds that have been idle for a long period of time. The central finance authorities should lead the way in exercising strict management over departmental spending, cutting general expenditure by a margin of no less than 5% and further reducing spending on official overseas visits, official vehicles, and official hospitality by approximately 3%. Local finance authorities should follow this lead by strictly controlling the expenditure of administrative agencies and institutions.

Fourth, deepening reform of the fiscal and tax systems and accelerating the establishment of a modern public finance system. In accordance with the requirements to boost the vitality of micro-entities and mobilize the initiative of local governments, we will improve systems integration, pay close attention to overall planning and coordination, and solidly advance key reforms regarding the fiscal system, budget management system, and tax system. 

Fifth, opening wider the "front door" for local governments to raise funds in compliance with regulation, while barricading the "back door" of borrowing money via illegal and against-regulation methods. We will improve standard mechanisms for local governments to secure financing, properly address local governments' existing hidden debts, and resolutely contain the rise in hidden debt, opening more widely the "front door" while closing up the "back door" even more firmly. We will increase the scale of local government special purpose bonds by a fairly large margin to ensure adequate funding for ongoing projects and the strengthening of weak points. We will also better utilize these special bonds to have them serve multiple purposes such as deepening supply-side structural reform, advancing ongoing projects, and defusing hidden debt-related risks.

（三）2019年財政政策。

3. Fiscal policy for 2019

2019年積極的財政政策要加力提效，發(fā)揮好逆周期調(diào)節(jié)作用，增強調(diào)控的前瞻性、針對性和有效性，加強政策協(xié)調(diào)，推動經(jīng)濟高質(zhì)量發(fā)展。

We will increase the intensity and effectiveness of our proactive fiscal policy in 2019. We will fully leverage counter-cyclic adjustments, make regulation more forward-looking, targeted, and effective, and strengthen policy coordination, to promote high-quality economic development.

“加力”體現(xiàn)在實施更大規(guī)模的減稅降費和加大支出力度。實施減稅降費方面。深化增值稅改革，將制造業(yè)等行業(yè)現(xiàn)行16%的稅率降至13%，將交通運輸業(yè)、建筑業(yè)等行業(yè)現(xiàn)行10%的稅率降至9%，確保主要行業(yè)稅負明顯降低；保持6%一檔的稅率不變，但通過采取對生產(chǎn)、生活性服務(wù)業(yè)增加稅收抵扣等配套措施，確保所有行業(yè)稅負只減不增，繼續(xù)向推進稅率三檔并兩檔、稅制簡化方向邁進。抓好年初出臺的小微企業(yè)普惠性減稅政策落實。全面實施修改后的個人所得稅法，落實好6項專項附加扣除政策。同時，明顯降低企業(yè)社保繳費負擔，從今年5月1日起，下調(diào)城鎮(zhèn)職工基本養(yǎng)老保險單位繳費比例，各地可降至16%，繼續(xù)執(zhí)行階段性降低失業(yè)和工傷保險費率政策，務(wù)必使企業(yè)特別是小微企業(yè)社保繳費負擔有實質(zhì)性下降。繼續(xù)清理規(guī)范行政事業(yè)性收費。綜合各項減稅降費措施，全年減輕企業(yè)稅收和社保繳費負擔近2萬億元。為支持實施大規(guī)模減稅降費，要想方設(shè)法籌集資金，中央財政將增加特定國有金融機構(gòu)和央企上繳利潤，地方財政也將主動挖潛，多渠道盤活各類資金和資產(chǎn)。加大支出力度方面。繼續(xù)增加財政支出規(guī)模，安排全國財政赤字27600億元，比2018年增加3800億元，赤字率由2.6%適度提高到2.8%。同時，安排地方政府專項債券21500億元，比2018年增加8000億元。這樣安排，與各方面支出需求相適應，釋放了財政政策積極有力的信號，有利于更好引導企業(yè)預期和增強市場信心，也考慮為應對今后可能出現(xiàn)的風險隱患留出政策空間。

We will implement tax and fee cuts on a larger scale and increase spending. 

On cutting taxes and fees: We will deepen VAT reform, reducing the current rate of 16% in manufacturing and other industries to 13%, lowering the rate in the transportation, construction, and other industries from 10% to 9%, and ensuring that tax burdens in our main industries are meaningfully reduced. The lowest bracket rate will remain unchanged at 6%, but the adoption of supporting measures, like increased tax deductions for producer and consumer services, will guarantee that in all industries tax burdens only go down, not up. We will make continued efforts toward cutting the number of tax brackets from three to two and streamlining our tax system. We will ensure that the general-benefit tax cut policies issued at the start of the year for small and micro businesses are put into effect.

The revised Individual Income Tax Law will come into full effect, as will the policy on six special additional individual income tax deduction items. At the same time, we will significantly reduce enterprise contributions to social insurance schemes. Starting from May 1, 2019, we will lower the share borne by employers for urban workers' basic aged-care insurance, enabling all localities to reduce contributions to 16%. Further, we will continue polices on reducing in stages the premiums for unemployment insurance and workers' compensation insurance, to ensure substantial reductions in enterprise contributions to social insurance schemes, particularly for small and micro businesses. We will continue to review and standardize government administrative charges. The above measures will reduce the tax burdens and social insurance premium contributions of enterprises by nearly 2 trillion yuan. To support tax and fee cuts on a larger scale, we will find workable means of raising funds, the central finance authorities will increase profits turned in by certain state-owned financial institutions and enterprises directly under the central government, and local finance authorities should also tap into their potential to put all kinds of funds and assets to good use through multiple avenues. 

On increasing spending: We will further increase the scale of government expenditure. The government deficit for 2019 is projected to be 2.76 trillion yuan, an increase of 380 billion yuan over 2018, and the deficit-to-GDP ratio will rise moderately from 2.6% to 2.8%. At the same time, we plan to issue 2.15 trillion yuan worth of local government special bonds, an 800 billion yuan increase over 2018. These arrangements meet the demands of spending across various areas, send a signal of proactive and vigorous fiscal policy, help to better guide enterprise expectations, more strongly boost market confidence, and also take into consideration the importance of keeping policy options open in case there is a need to respond to risks in the future. 

“提效”體現(xiàn)在提高財政資金配置效率和使用效益。提高資金配置效率方面。著力調(diào)整優(yōu)化支出結(jié)構(gòu)，堅持有保有壓，該保的支出保障好，該減的支出減下來，繼續(xù)盤活財政存量資金，加大資金統(tǒng)籌力度，精準聚焦增強對國家經(jīng)濟社會發(fā)展大局的支撐能力。提高資金使用效益方面。以全面實施預算績效管理為抓手，將預算績效管理貫穿預算編制執(zhí)行全過程，加快預算執(zhí)行進度，做好預算績效監(jiān)控，及時糾正偏差，盡早發(fā)揮財政資金作用，更好推動政策落地見效。

We will increase the efficiency of allocating and using fiscal funds.

On fund allocation: We will work hard to adjust and optimize the spending structure, maintain expenditure in some areas while reducing it in others, ensure that all essential items receive sufficient funding while non-essential items are cut, continue to put idle funds to good use, strengthen unified management of funds, and focus on enhancing our capacity to support China's overall economic and social development.

On fund use: We will prioritize the implementation of comprehensive performance-based budget management and see that it permeates throughout the entire process of budget compilation and execution. Moreover, we will accelerate the pace of budget execution, strengthen oversight of budget performance, and promptly rectify errors, to ensure fiscal funds can play their part as soon as possible and fiscal policies are implemented and deliver results.

2019年主要收支政策：

The main revenue and expenditure policies for 2019 are as follows:

1．著力支持深化供給側(cè)結(jié)構(gòu)性改革。

1) Vigorously supporting efforts to deepen supply-side structural reform

堅持以供給側(cè)結(jié)構(gòu)性改革為主線不動搖，更多采取改革的辦法，更多運用市場化、法治化手段，在“鞏固、增強、提升、暢通”上下功夫。

Resolutely upholding supply-side structural reform as the main task, we will make greater use of reforms and means reliant on the market and the law to focus on consolidating, strengthening, upgrading, and ensuring unimpeded flows:

鞏固“三去一降一補”成果。加大破、立、降力度，用好工業(yè)企業(yè)結(jié)構(gòu)調(diào)整專項獎補資金，繼續(xù)處置“僵尸企業(yè)”，推動更多產(chǎn)能過剩行業(yè)加快出清，做好產(chǎn)業(yè)結(jié)構(gòu)調(diào)整中的民生托底工作。落實企業(yè)改制重組、去產(chǎn)能調(diào)結(jié)構(gòu)等方面的稅收優(yōu)惠政策，促進企業(yè)優(yōu)勝劣汰。繼續(xù)支持剝離國有企業(yè)辦社會職能和解決歷史遺留問題。

We will consolidate the gains made in the five priority tasks. 

We will step up efforts to cut ineffective supply, foster new growth drivers, and reduce costs in the real economy. We will put to good use special funds for rewards and subsidies to encourage structural adjustments in industrial enterprises, continue to handle the issue of "zombie enterprises," promote faster clean-up in more industries with overcapacity, and ensure people's basic wellbeing during adjustments of the industrial structure. Preferential tax policies will be implemented regarding enterprises' restructuring and reorganization, cutting of overcapacity, and structural adjustments, to encourage competition among enterprises. We will continue to relieve SOEs of obligations to operate social programs and help them resolve other longstanding issues.

增強微觀主體活力。大幅放寬可享受企業(yè)所得稅優(yōu)惠的小型微利企業(yè)標準并加大所得稅優(yōu)惠力度，將小規(guī)模納稅人增值稅起征點由月銷售額3萬元提高到10萬元，允許地方在50%稅額幅度內(nèi)減征資源稅、城市維護建設(shè)稅、房產(chǎn)稅、城鎮(zhèn)土地使用稅、印花稅（不含證券交易印花稅）、耕地占用稅和教育費附加、地方教育附加，擴展投資初創(chuàng)科技型企業(yè)享受稅收優(yōu)惠政策的范圍。

We will strengthen the dynamism of micro entities.

We will greatly relax restrictions on low-profit small businesses eligible for corporate income tax relief and provide them greater tax preferences. The VAT threshold for small-scale taxpayers will be raised from 30,000 yuan to 100,000 yuan of sales per month. Local governments will be allowed to reduce resource tax, urban construction and maintenance tax, property tax, urban land-use tax, stamp duty (excluding stamp duty on securities transactions), tax on farmland used for nonagricultural purposes, education surcharges, and local education surcharges within a range of no more than 50% of the respective total tax amount. The range of preferential tax policies for investment in sci-tech start-ups will be expanded.

提升產(chǎn)業(yè)鏈水平。綜合運用風險補償、后補助等手段，引導企業(yè)加大科技投入，促進成果轉(zhuǎn)化和產(chǎn)業(yè)化。再支持一批實體經(jīng)濟開發(fā)區(qū)打造不同類型的創(chuàng)新創(chuàng)業(yè)特色載體。發(fā)揮好國家中小企業(yè)發(fā)展基金、新興產(chǎn)業(yè)創(chuàng)業(yè)投資引導基金作用，加大對早中期、初創(chuàng)期創(chuàng)新型企業(yè)的支持，培育更多新動能。落實好創(chuàng)業(yè)投資個人所得稅優(yōu)惠政策，開展適當提高居民企業(yè)技術(shù)轉(zhuǎn)讓所得免征企業(yè)所得稅限額標準試點。

We will upgrade industrial chains.

We will use a variety of methods, including risk compensation and post-project subsidies, to guide enterprises in increasing their investment into R&D and to promote commercialization and industrial application of scientific and technological advances. We will support more real-economy development zones in developing different types of specialized platforms for innovation and business startups. We will make full use of the national fund for the development of small and medium-sized enterprises and the national seed fund for investing in emerging industries, and increase support for innovative enterprises which are still in the early or middle stages of development, so as to foster more drivers for growth. We will provide individual income tax incentives related to venture capital, and carry out trials of appropriately raising the corporate income tax-free threshold for resident enterprises on income derived from technology transfer.

暢通國民經(jīng)濟循環(huán)。綜合運用融資增信、以獎代補、稅收優(yōu)惠等方式，鼓勵金融機構(gòu)加大對民營企業(yè)和中小企業(yè)的支持，緩解企業(yè)融資難融資貴問題。加快國家融資擔保基金運作，對單戶擔保金額500－1000萬元的，實行與500萬元以下統(tǒng)一的收費政策，收費由原不高于承擔風險責任的0.5%降為0.3%，引導合作機構(gòu)逐步將平均擔保費率降至1%以下。支持30個城市開展深化民營和小微企業(yè)金融服務(wù)綜合改革試點，引導試點城市降低企業(yè)綜合融資成本。對小微企業(yè)年化擔保費率不超過2%的省份進行獎補。增強金融體系服務(wù)實體經(jīng)濟能力，推動形成金融和實體經(jīng)濟良性循環(huán)。

We will ensure unimpeded flows in the economy.

We will use a combination of methods such as credit enhancement, rewards in place of subsidies, and tax relief, to encourage financial institutions to increase support for private enterprises and small and medium businesses, and thus mitigate difficulties faced by the latter in accessing affordable financing. We will speed up the operation of the national financing guaranty fund, and adopt a unified fee policy mandating that cases involving a single-client guarantee amount of 5 to 10 million yuan are to be charged the same as those below 5 million yuan, with the fee rate reduced from no higher than 0.5% of the risk liability to 0.3%, and we will encourage cooperating institutions to gradually lower their average guarantee fee to below 1%. We will support 30 cities in piloting comprehensive reforms of financial services for private companies and small and micro businesses, and encourage them to reduce overall financing costs of enterprises. We will speed up the operation of the national financing guaranty fund. Rewards and subsidies will be given to provincial-level governments where the annual rate of guarantee fee for small and micro businesses is no more than 2%. We will strengthen the capacity of the financial system to serve the real economy, and promote the forming of a positive cycle between the financial sector and the real economy.

2．繼續(xù)支持打好三大攻堅戰(zhàn)。

2) Continuing support for the three critical battles

防范化解財政金融風險。堅持疏堵并舉，有效防控地方政府隱性債務(wù)風險。新增地方政府債務(wù)限額30800億元，其中一般債務(wù)9300億元、專項債務(wù)21500億元，為重點項目建設(shè)提供資金保障，也為防范化解地方政府隱性債務(wù)風險創(chuàng)造更好條件。繼續(xù)發(fā)行地方政府債券置換符合政策規(guī)定的債務(wù)，全面完成存量債務(wù)置換。妥善處置隱性債務(wù)存量，督促高風險市縣盡快壓減隱性債務(wù)規(guī)模，降低債務(wù)風險水平。鼓勵金融機構(gòu)與融資平臺公司協(xié)商采取市場化方式，通過合適期限的金融工具應對到期存量隱性債務(wù)風險，避免項目資金鏈斷裂。推進融資平臺公司市場化轉(zhuǎn)型。堅決遏制隱性債務(wù)增量，加強風險監(jiān)測分析，對違法違規(guī)舉債融資行為，發(fā)現(xiàn)一起、問責一起、通報一起，終身問責、倒查責任。完善專項債券管理方式，推進實行限額規(guī)模全額管理，有關(guān)政府性基金預算必須首先用于到期專項債券還本付息，嚴格將專項債券與項目資產(chǎn)、收益相對應，依法落實償債責任，確保專項債券不發(fā)生任何風險。

We will work to forestall and defuse fiscal and financial risks.

We will continue to use both channeling and blocking measures to effectively prevent and control risks related to local governments' hidden debt. The ceiling for newly-incurred local government debt is set at 3.08 trillion yuan, within which 930 billion yuan is general debt and 2.15 trillion yuan is special debt. This acts as a funding guarantee for major projects and also creates more favorable conditions for forestalling and defusing hidden debt-related risks of local governments. We will continue to issue local government bonds to replace those debts that meet policy regulations, and ensure full replacement of all outstanding debts. We will take prudent measures to address existing hidden debts, and urge high-risk cities and counties to reduce the scale of their hidden debts as rapidly as possible, so as to lower the level of debt risk. We will encourage financial institutions and financing platform companies to discuss and adopt market-based approaches and use financial instruments with appropriate maturity to address the hidden risks of existing maturing debts, with a view to avoiding breaks in the project funding chain. We will advance market-oriented transformation of financing platform companies. 

We will resolutely control hidden debt expansion, and strengthen risk monitoring and analysis. Any illegal or against-regulation debt financing will be dealt with immediately, those responsible held accountable, and the case reported to relevant authorities; we will enforce lifelong accountability and retroactive investigation of liability. We will improve the management of special bonds and implement a management model wherein the scale of bonds is strictly controlled and must not exceed the set ceiling; related government-managed funds set in the budget must first of all be used to repay the principal and interests of mature special bonds; special bonds must strictly correlate to project assets and profits; the responsibility for bond repayment must be clearly defined in accordance with the law. All of the above management measures will help ensure against the emergence of risk with regard to special bonds.

大力支持脫貧攻堅。堅持脫貧攻堅目標和現(xiàn)行扶貧標準，進一步強化財政投入保障，加大深度貧困地區(qū)和特殊貧困群體脫貧攻堅力度。中央財政專項扶貧資金安排1260.95億元，增長18.9%，增量主要用于深度貧困地區(qū)。其他相關(guān)轉(zhuǎn)移支付和債務(wù)限額分配也繼續(xù)向貧困地區(qū)特別是深度貧困地區(qū)傾斜。重點支持解決好實現(xiàn)“兩不愁三保障”面臨的突出問題，深入實施產(chǎn)業(yè)、就業(yè)、教育、健康、社會保障、文化等扶貧。堅持扶貧同扶志扶智相結(jié)合，增強貧困地區(qū)、貧困群眾內(nèi)生動力和自我發(fā)展能力。繼續(xù)推進貧困縣涉農(nóng)資金整合試點，落實省負總責要求，促進扶貧資金精準投放、精準使用。加快財政扶貧資金動態(tài)監(jiān)控機制建設(shè)，實時動態(tài)監(jiān)控各級各類財政扶貧資金，對扶貧項目資金實施全過程績效管理。省市縣扶貧資金分配結(jié)果一律公開，鄉(xiāng)村兩級扶貧項目安排和資金使用情況一律公告公示，堅決防止扶貧資金被擠占挪用。對摘帽縣和脫貧人口的扶持政策保持一段時間，鞏固脫貧成果。

We will firmly support the fight against poverty. 

Working toward the goal of poverty alleviation and adhering to the current poverty line, we will further guarantee funding and step up efforts to enable areas of extreme poverty and particular groups of people living in poverty to move out of their current situation. The central government will specially allocate 126.095 billion yuan to fund poverty alleviation, an increase of 18.9%, and these additional funds will be used mainly in areas of extreme poverty. Other related transfer payments and bond fund allocation will also continue to be channeled toward impoverished areas, especially those affected by extreme poverty. We will prioritize addressing the prominent issues of guaranteeing the basic needs of food and clothing for those living in poverty and ensuring that they have due access to compulsory education, medical care, and safe housing; we will step up efforts to alleviate poverty by developing local industries and boosting employment, education, healthcare, social security, and cultural activities. We will continue to invigorate people's confidence in their ability to eliminate poverty and help them develop the skills they need to do so, thereby strengthening the internal drive and capacity for self-development within those impoverished areas and groups living in poverty. 

We will continue to advance the trial integration of various funds for rural development in poor counties, ensure that provincial-level governments assume overall responsibility, and promote targeted investment and use of poverty alleviation funds. We will move faster to set up a mechanism for dynamic monitoring of government funds for poverty alleviation, place under real-time dynamic monitoring all types of budgetary funds for poverty alleviation at all levels, and carry out performance-based management of poverty alleviation project funds throughout the whole process of project implementation. Outcomes of the allocation of provincial, prefectural, and county-level poverty alleviation funds as well as information on township-level and village-level poverty alleviation projects and spending will all be released to the public. We will work resolutely to prevent any misappropriation of poverty alleviation funds. Support policies applying to counties and populations that have recently been lifted out of poverty will be maintained for a period to consolidate progress in poverty alleviation.

積極支持污染防治。聚焦打贏污染防治攻堅戰(zhàn)七大標志性戰(zhàn)役，加大投入力度。將打贏藍天保衛(wèi)戰(zhàn)作為重中之重，中央財政大氣污染防治資金安排250億元，增長25%。繼續(xù)支持做好北方地區(qū)冬季清潔取暖試點等工作。將消滅城市黑臭水體作為水污染治理的重點，水污染防治方面的資金安排300億元，增長45.3%。支持全面落實土壤污染防治行動計劃，加強土壤污染狀況詳查、污染土壤修復治理等，土壤污染防治資金安排50億元，增長42.9%。加大長江經(jīng)濟帶生態(tài)保護修復獎勵政策力度，推動相關(guān)省份加快建立省際和省內(nèi)橫向生態(tài)保護補償機制。推進山水林田湖草生態(tài)保護修復工程試點。支持大規(guī)模國土綠化行動，完善天然林保護制度，擴大退耕還林還草，加強森林資源培育管護，強化濕地保護和恢復，開展沙化土地封禁保護，繼續(xù)實施草原生態(tài)保護補助獎勵政策。重點生態(tài)功能區(qū)轉(zhuǎn)移支付安排811億元，增長12.5%，引導地方加強生態(tài)建設(shè)、建立以國家公園為主體的自然保護地體系等。

We will provide full support for pollution prevention and control.

We will focus on winning the seven key campaigns in pollution prevention and control, and greatly increase the scale of fiscal input. Top priority will be keeping our skies blue; the central government will allocate 25 billion yuan to prevent and control air pollution, an increase of 25%. Continued support will be provided for trials to promote clean winter heating in northern China. With efforts centering on the elimination of black, malodorous water bodies in our cities, we will allocate 30 billion yuan to prevent and control water pollution, a rise of 45.3% over last year. In full support of the action plan to prevent and control soil pollution, we will allocate 5 billion yuan, an increase of 42.9%, for strengthening detailed surveying of soil pollution and treatment and restoration of polluted land. We will strengthen reward policies for ecological conservation and restoration along the Yangtze Economic Belt, and help relevant provinces to establish trans-provincial and intra-provincial compensation mechanisms for ecological conservation. We will advance pilot projects under the initiative to protect and restore mountain, water, forest, farmland, lake, and grassland ecosystems. We will support large-scale afforestation, improve the system for protecting natural forests, expand the scope of work to turn marginal land back into forest or grassland, strengthen cultivation, management, and protection of forest resources, boost protection and restoration of wetlands, and support closing off desertified land for its protection. We will continue to implement reward and subsidy policies for grassland ecological conservation. We will allocate 81.1 billion yuan of transfer payments to key ecosystem service zones, an increase of 12.5%, which will help local governments to strengthen ecological conservation and develop a system of nature reserves composed mainly of national parks.

3．堅持創(chuàng)新引領(lǐng)發(fā)展。

3) Maintaining commitment to innovation-driven development

推動制造業(yè)高質(zhì)量發(fā)展。發(fā)揮財政資金“四兩撥千斤”的作用，引導資本、資源向戰(zhàn)略關(guān)鍵領(lǐng)域聚焦，支持重大短板裝備攻堅、重點產(chǎn)業(yè)創(chuàng)新服務(wù)平臺等，推進戰(zhàn)略關(guān)鍵領(lǐng)域創(chuàng)新突破。以制造業(yè)為重點實質(zhì)性降低增值稅稅率，將制造業(yè)適用的稅率由16%降至13%，逐步建立期末留抵退稅制度，有效降低企業(yè)成本負擔。將固定資產(chǎn)加速折舊優(yōu)惠政策擴大至全部制造業(yè)領(lǐng)域。健全支持創(chuàng)新和綠色發(fā)展的政府采購政策，充分發(fā)揮首臺（套）等政策功能，加大對制造業(yè)特別是重大裝備和關(guān)鍵產(chǎn)品的支持力度。

We will promote high-quality development of the manufacturing industry. 

We will give full play to the leveraging role of government funds in guiding capital and resources toward key areas of strategic importance, to help shore up weaknesses in major equipment manufacturing and create new service platforms in key industries, and promote innovations and breakthroughs in key strategic areas. Focusing our tax reductions on the manufacturing industry, we will substantially lower VAT rates, reducing the rate applying to the manufacturing industry from 16% to 13%, and gradually establish a system to refund end-of-tax-period VAT credit, with the goal of effectively reducing enterprise costs. The preferential policy of accelerated depreciation of fixed assets will be extended to all sectors of manufacturing. We will improve the government procurement policy to support innovation and green development. We will fully exert the function of policies on newly-developed major technological equipment, and provide greater support to the manufacturing industry, particularly major equipment and key products.

提升科技支撐能力。突出問題導向和需求導向，積極支持基礎(chǔ)研究和應用基礎(chǔ)研究，加大對突破關(guān)鍵核心技術(shù)的支持。加強國家戰(zhàn)略科技力量建設(shè)，推進國家實驗室建設(shè)和科技創(chuàng)新基地布局優(yōu)化，推動科研設(shè)施與儀器開放共享，實施國家科技重大專項和“科技創(chuàng)新2030－重大項目”。加大對科研院所穩(wěn)定支持力度，加強科技人才隊伍建設(shè)。狠抓中央財政科研項目資金管理改革等政策落地見效，開展基于績效、誠信和能力的科研管理改革試點，形成更有效的創(chuàng)新激勵機制。推動健全以企業(yè)為主體的產(chǎn)學研一體化創(chuàng)新機制，支持企業(yè)牽頭實施重大科技項目。綜合運用風險補償、后補助、創(chuàng)投引導等手段，引導企業(yè)加大科技投入，促進成果轉(zhuǎn)化和產(chǎn)業(yè)化。支持全面加強知識產(chǎn)權(quán)保護。

We will increase scientific and technological support for development. 

Adopting problem-oriented and demand-oriented approaches, we will provide full support for basic research including application-oriented basic research, and step up our support to achieve breakthroughs in core technologies for key fields. We will boost China's strategic scientific and technological strength, advance the building of national laboratories, optimize the layout of our science and technology innovation centers, promote the open sharing of scientific research facilities and equipment, and implement major national science and technology projects and the programs for the Sci-Tech Innovation 2030 Agenda. We will increase our steady support for research institutes, and step up human resources development in science and technology. We will redouble our efforts to ensure effective implementation of policies including reform of fund management for central government-funded science and technology initiatives, and begin piloting project management reform based on performance, integrity, and capacity, to form more effective incentive mechanisms for innovation. 

We will promote the establishment of an innovation mechanism, with enterprises as the main players, that integrates the efforts of enterprises, universities, and research institutes, and we will support enterprises in heading up major science and technology programs. We will use a combination of means including risk compensation, post-project subsidies, and venture capital guidance, to encourage enterprises to increase investments in science and technology and promote the commercialization and industrial application of advances in science and technology. We will support efforts to strengthen all-round protection of intellectual property rights.

4．促進形成強大國內(nèi)市場。

4) Encouraging the formation of a strong domestic market

著力擴大居民消費。完善相關(guān)財稅政策，支持社會力量提供教育、文化、體育、養(yǎng)老、醫(yī)療等服務(wù)供給，培育新的消費增長點。加快重點領(lǐng)域政府購買服務(wù)改革，擴大購買范圍和規(guī)模，提升公共服務(wù)質(zhì)量。堅持扶優(yōu)扶強原則支持新能源汽車產(chǎn)業(yè)發(fā)展，繼續(xù)對新能源汽車免征車輛購置稅，調(diào)整完善購置補貼政策，鼓勵加快充電基礎(chǔ)設(shè)施建設(shè)和城市公交新能源車替代。推動建設(shè)現(xiàn)代供應鏈體系，改善物流基礎(chǔ)設(shè)施。深入推進電子商務(wù)進農(nóng)村綜合示范，支持農(nóng)產(chǎn)品進城和工業(yè)品下鄉(xiāng)。

We will work hard to expand consumer spending. 

We will refine the related fiscal and tax policies to support non-governmental provision of services in education, culture, sports, elderly care, healthcare, and other sectors, and foster new areas of consumption growth. We will expedite the reform of government service procurement in key areas to expand the scope and scale of the procurement and upgrade the quality of public services. We will support the development of the new-energy vehicle industry by prioritizing assistance to enterprises with the greatest strength and advantages, continue to waive vehicle purchase tax for new-energy vehicles, adjust and improve policies on purchase subsidies, and encourage more rapid construction of charging facilities and use of new-energy vehicles for urban public transport. We will promote the establishment of a modern supply chain system and the improvement of logistics infrastructure. We will strongly advance comprehensive demonstrations for introducing e-commerce into rural areas to encourage the flow of agricultural products to urban areas and of industrial products to the countryside.

發(fā)揮投資關(guān)鍵作用。中央基建投資安排5776億元，比2018年增加400億元，優(yōu)化投資方向和結(jié)構(gòu)，強化績效考核，重點用于“三農(nóng)”建設(shè)、重大基礎(chǔ)設(shè)施建設(shè)、創(chuàng)新驅(qū)動和結(jié)構(gòu)調(diào)整、保障性安居工程、社會事業(yè)和社會治理、節(jié)能環(huán)保與生態(tài)建設(shè)等方面。加強交通、水利、能源、生態(tài)環(huán)保、農(nóng)業(yè)農(nóng)村等重點領(lǐng)域和薄弱環(huán)節(jié)建設(shè)，提升信息網(wǎng)絡(luò)、現(xiàn)代物流等基礎(chǔ)設(shè)施支撐能力。繼續(xù)支持做好三峽庫區(qū)后續(xù)工作。大力支持中央部門和地方實施提高自然災害防治能力若干重點工程。推進川藏鐵路規(guī)劃建設(shè)。進一步規(guī)范推廣運用PPP，著力提高民間資本參與度。

We will give full play to the key role of investment. 

The central government has earmarked 577.6 billion yuan for investment into infrastructure, an increase of 40 billion yuan over 2018. We will optimize the direction and structure of this investment, strengthen performance evaluation, and  use the funds mainly for areas including development of agriculture, rural areas, and rural residents, major infrastructure construction, innovation-driven development and structural adjustments, government subsidized housing projects, social programs and social governance, energy conservation, environmental protection, and ecological improvement. We will strengthen development in transportation, water conservancy, energy, ecological and environmental protection, agriculture and rural areas, and other key sectors and weak links, and increase the support capacity of infrastructure like information networks and modern logistics. We will continue to support follow-up work in the Three Gorges Reservoir region. We will strongly support central departments and local governments in carrying out major projects for natural disaster prevention and response. We will advance the planning and construction of the Sichuan-Tibet railway. We will take further steps to standardize and popularize the use of the PPP model and strive to expand the involvement of private capital.

更加有效發(fā)揮地方政府債券作用。根據(jù)十三屆全國人大常委會第七次會議有關(guān)授權(quán)決定，國務(wù)院已提前下達2019年地方政府新增一般債務(wù)限額5800億元、新增專項債務(wù)限額8100億元，合計13900億元，提前下達債務(wù)限額在授權(quán)范圍內(nèi)。合理擴大專項債券使用范圍，科學合理安排專項債券地區(qū)結(jié)構(gòu)和投向結(jié)構(gòu)，加快債券發(fā)行進度，發(fā)債籌措資金優(yōu)先用于在建項目，防止“半拉子”工程。允許先行調(diào)度財政庫款加快專項債券對應的項目建設(shè)。

We will more effectively leverage the role of local government bonds.

In accordance with the relevant authorization decisions of the Seventh Session of the 13th NPC Standing Committee, the State Council has issued in advance a total ceiling amount of 1.39 trillion yuan for new local government debt in 2019, which is comprised of a 580 billion yuan limit for general bonds and an 810 billion yuan limit for special bonds. The issuance of debt ceilings prior to NPC approval is within the scope of authorization. We will appropriately expand the scope of use for special bonds, ensure sound and reasonable distribution among different regions and investment structures, quicken the pace of bond issuance, and give priority to financing on-going projects in the use of funds raised through the issuance of special bonds so as to prevent the occurrence of half-done projects. Furthermore, we will allow funds from the treasury to be allocated in advance to expedite projects that are to be funded by special bonds.

5．促進區(qū)域協(xié)調(diào)發(fā)展。

5) Promoting coordinated regional development

支持實施國家重大區(qū)域戰(zhàn)略。以共建“一帶一路”、京津冀協(xié)同發(fā)展、長江經(jīng)濟帶發(fā)展、粵港澳大灣區(qū)建設(shè)、長江三角洲區(qū)域一體化發(fā)展等重大戰(zhàn)略為引領(lǐng)，以西部、東北、中部、東部四大板塊為基礎(chǔ)，推動國家重大區(qū)域戰(zhàn)略融合發(fā)展。西部地區(qū)企業(yè)所得稅優(yōu)惠政策到期后繼續(xù)執(zhí)行。繼續(xù)積極支持雄安新區(qū)高標準建設(shè)、海南全面深化改革開放等國家重大區(qū)域戰(zhàn)略實施。同時，支持實施海洋強國戰(zhàn)略，發(fā)展海洋經(jīng)濟，促進海洋科技發(fā)展，保護海洋環(huán)境，加強海島、海域、海岸帶生態(tài)修復。

We will support the implementation of major national strategies for promoting regional development. 

Giving primary consideration to major strategies such as jointly pursuing the Belt and Road Initiative, the coordinated development of the Beijing-Tianjin-Hebei region, the development of the Yangtze Economic Belt and the Guangdong-Hong Kong-Macao Greater Bay Area, and the integrated development of the Yangtze River Delta, we will push for integrated development of major national strategies regarding regional growth, based on the development of the western, northeastern, central, and eastern regions of China. We will continue with the current policy on corporate income tax relief for the western region after its expiration. We will continue to provide firm support for high-standard development of the Xiongan New Area, for comprehensively deepening reform and opening up in Hainan Province, and for implementing other major national strategies for regional development. Meanwhile, we will offer support for implementation of the strategy to build China into a maritime power, development of the marine economy and marine science and technology, protection of the marine environment, and strengthening ecological restoration of islands, sea areas, and coastlines.

進一步提升區(qū)域間基本公共服務(wù)均等化水平。發(fā)揮轉(zhuǎn)移支付作用，較大幅度增加中央對地方轉(zhuǎn)移支付規(guī)模，并向中西部地區(qū)傾斜。中央財政均衡性轉(zhuǎn)移支付安排15632億元，增長10.9%。加大對革命老區(qū)、民族地區(qū)、邊疆地區(qū)、貧困地區(qū)支持力度，老少邊窮地區(qū)轉(zhuǎn)移支付安排2489.05億元，增長14.7%?？h級基本財力保障機制獎補資金安排2709億元，增長10%。安排民生政策托底保障財力補助400億元，增強財政困難地區(qū)托底能力。支持資源枯竭城市轉(zhuǎn)型發(fā)展。深入實施興邊富民行動。完善省以下財政體制，引導財力下沉，增強省以下政府基本公共服務(wù)保障能力。

We will further equalize access to basic public services among regions. 

In order to fully exert the role of transfer payments, we will arrange a considerable increase in the scale of transfer payments from central to local governments, and weight the increase toward the central and western regions. The central government will allocate 1.5632 trillion yuan of transfer payments to ensure equal access to basic public services, an increase of 10.9%. Transfer payments to old revolutionary base areas, areas with large ethnic minority populations, border areas, and impoverished areas will reach 248.905 billion yuan, a rise of 14.7%, to increase support for these areas. A total of 270.9 billion yuan in rewards and subsidies will be allocated for the mechanism to ensure county-level governments' basic funding, an increase of 10%. A total of 40 billion yuan in subsidies will be allocated to support policies for meeting people's basic needs, so as to help regions in financial difficulty better ensure basic public wellbeing. We will support the transformation and development of resource-depleted areas, and deepen efforts to boost development in the border regions to benefit the people living there. We will improve the fiscal system at and below the provincial level, guide the flow of financial resources toward lower levels of government, and strengthen the capacity of governments at and below the provincial level to guarantee the provision of basic public services.

健全區(qū)域互助和利益分享機制。發(fā)揮跨省域補充耕地國家統(tǒng)籌機制和城鄉(xiāng)建設(shè)用地增減掛鉤節(jié)余指標跨省域調(diào)劑機制作用，所得收益全部用于鞏固脫貧攻堅成果和支持實施鄉(xiāng)村振興戰(zhàn)略。東部地區(qū)根據(jù)財力增長情況逐步增加資金投入，深入實施東西部扶貧協(xié)作。深化全方位、精準對口支援，促進新疆、西藏和青海、四川、云南、甘肅四省藏區(qū)經(jīng)濟社會持續(xù)健康發(fā)展。

We will improve the system for mutual assistance and interest sharing between regions. 

We will fully leverage the mechanisms that allow for national coordination in offsetting farmland between provinces and for surplus quotas produced by linking newly-added cropland quotas with the amount of land used for construction to be adjusted inter-provincially, and all profit therefrom will be used to fight poverty and support rural revitalization. The eastern region will be encouraged to gradually increase investment in line with its growing finances as part of deep collaboration on poverty alleviation between the eastern and western regions. We will enhance the provision of targeted and all-around one-on-one assistance programs, and encourage sustained and sound economic and social development in Xinjiang and Tibet as well as in the four Tibetan ethnic areas in the provinces of Qinghai, Sichuan, Yunnan, and Gansu.

推進新型城鎮(zhèn)化建設(shè)。中央財政安排農(nóng)業(yè)轉(zhuǎn)移人口市民化獎勵資金300億元，加大對吸納農(nóng)業(yè)轉(zhuǎn)移人口地區(qū)的支持。進一步完善財政轉(zhuǎn)移支付辦法，合理分擔農(nóng)業(yè)轉(zhuǎn)移人口市民化的成本，促進實現(xiàn)基本公共服務(wù)常住人口全覆蓋。及時撥付海綿城市、城市地下綜合管廊試點補助經(jīng)費，支持地方提高城市建設(shè)質(zhì)量。

We will advance the development of the new type of urbanization. 

A 30 billion yuan rewards fund will be put in place by the central government to support the process of granting urban residency to people with rural household registration living in urban areas. We will further improve transfer payment methods, ensure a reasonable sharing of costs in the residency-granting process, and ensure that basic public services are accessible to all permanent residents. We will provide timely subsidies to trial construction of "sponge cities" and urban underground utility tunnels, to support local governments in pursuing higher quality urban development.

6．貫徹實施鄉(xiāng)村振興戰(zhàn)略。

6) Implementing the rural revitalization strategy

推動農(nóng)業(yè)高質(zhì)量發(fā)展。繼續(xù)增加中央財政農(nóng)業(yè)生產(chǎn)發(fā)展資金、農(nóng)業(yè)資源及生態(tài)保護補助資金等。深入實施藏糧于地、藏糧于技戰(zhàn)略，支持高標準農(nóng)田、高效節(jié)水灌溉等農(nóng)田水利建設(shè)，擴大耕地輪作休耕制度試點，加強農(nóng)業(yè)科技改革創(chuàng)新，推廣應用先進適用農(nóng)業(yè)技術(shù)，提升農(nóng)業(yè)綜合產(chǎn)能。全面推進農(nóng)作物秸稈綜合利用工作。支持種質(zhì)資源保護與利用，加快綠色新品種試驗推廣。推進長江流域重點水域禁捕補償工作。扶持新型農(nóng)業(yè)經(jīng)營主體，實施新型職業(yè)農(nóng)民培育工程，健全農(nóng)業(yè)生產(chǎn)社會化服務(wù)體系。推進現(xiàn)代農(nóng)業(yè)產(chǎn)業(yè)園創(chuàng)建和產(chǎn)業(yè)興村強縣行動，促進農(nóng)村一二三產(chǎn)業(yè)深度融合。積極支持做好動物防疫工作。

We will promote the high-quality development of agriculture. 

The central government will continue to increase financial support for the development of agricultural production, and the subsidy fund for agricultural resources protection and ecological conservation. We will strongly implement the food crop production strategy based on farmland management and technological application, support the development of cropland and water conservancy projects such as high-standard farmland and efficient water-saving irrigation, expand trials in crop rotation and letting land lie fallow, step up reform and innovation in agricultural science and technology, broaden the application of advanced and appropriate agricultural technology, and increase overall agricultural production capacity. We will make all-around efforts to advance comprehensive use of straw from crops. We will support the protection and use of germplasm resources, and accelerate our efforts to experiment with and spread the application of new, eco-friendly varieties. We will move forward with the work on compensation for fishing bans in key waters of the Yangtze River basin. We will lend our support to new types of agribusiness, carry out programs to train new types of professional farmers, and build up the system of commercial services for agricultural production. We will advance the establishment of modern agriculture industrial parks and the initiatives to invigorate villages and strengthen counties through developing local industries, and encourage deeper integration of primary, secondary, and tertiary industries in rural areas. We will provide active support for animal epidemic prevention and control.

大力支持鄉(xiāng)村建設(shè)。以農(nóng)村垃圾污水處理、農(nóng)業(yè)生產(chǎn)廢棄物資源化利用、廁所革命、村容村貌提升等為重點，支持改善農(nóng)村人居環(huán)境。推進農(nóng)村電網(wǎng)升級改造，加強農(nóng)村道路等基礎(chǔ)設(shè)施建設(shè)和管護，全面提升鄉(xiāng)村公共服務(wù)水平。加快實施農(nóng)村飲水安全鞏固提升工程。完善農(nóng)村公益事業(yè)財政獎補機制，支持美麗鄉(xiāng)村建設(shè)提檔升級、村級集體經(jīng)濟發(fā)展等。強化農(nóng)村基層組織保障能力建設(shè)。

We will provide strong support for rural development. 

We will support the improvement of rural living environments with our focus on garbage and sewage treatment, agricultural production waste recycling, the Toilet Revolution, and the improvement of village appearance. We will promote rural power grid upgrades, step up the building and maintenance of roads and other infrastructural facilities in rural areas, and raise the level of public services across the board. We will accelerate the implementation of programs to consolidate and build on progress already made in providing safe drinking water in rural areas. We will refine government reward and subsidy mechanisms for rural public works projects, and support efforts to bring the beautiful countryside initiative to the next level and the growth of collective village economies. We will strengthen the capacity of rural community-level organizations to provide guarantees for rural development.

深化農(nóng)業(yè)農(nóng)村改革。加快建立新型農(nóng)業(yè)支持保護政策體系。深入推進以綠色生態(tài)為導向的農(nóng)業(yè)補貼制度改革。加強涉農(nóng)資金統(tǒng)籌整合。堅持市場化改革方向，調(diào)整完善最低收購價政策，穩(wěn)定對稻谷、小麥等主要糧食品種的財政支持水平。完善玉米和大豆生產(chǎn)者補貼政策。擴大農(nóng)業(yè)大災保險試點。完善糧食庫存消化政策，分品種把握好去庫存節(jié)奏和力度。深入實施優(yōu)質(zhì)糧食工程，增加綠色優(yōu)質(zhì)農(nóng)產(chǎn)品供給。全面推進農(nóng)業(yè)水價綜合改革。穩(wěn)步推進農(nóng)村綜合性改革試點試驗。

We will deepen agricultural and rural reforms. 

We will move more quickly to develop policies that support and protect a new type of agriculture. Upholding green development and ecological conservation as our guiding principles, we will continue to reform the system for agricultural subsidies. Rural development funds will be further integrated and used in a coordinated way. We will remain committed to carrying out market-oriented reforms, adjust and refine minimum purchase price policies, and stabilize the level of fiscal support for rice, wheat, and other major grain varieties. We will improve the policy on subsidizing corn and soybean production. Trials on agricultural catastrophe insurance will be expanded. We will improve the policies on reducing excess grain stockpiles, and maintain an appropriate tempo and intensity of reduction based on different varieties of grain. We will work hard to implement the quality grain project and increase the supply of high quality green produce. Reform of pricing for water used in agriculture will be advanced across the country, and trials and experiments for comprehensive rural reform will progress steadily.

7．加強保障和改善民生。

7) Doing more to ensure and improve living standards

積極促進就業(yè)創(chuàng)業(yè)。中央財政就業(yè)補助資金安排538.78億元，增長14.9%，再通過調(diào)整失業(yè)保險基金等支出結(jié)構(gòu)，大力促進就業(yè)創(chuàng)業(yè)。落實國家普惠性就業(yè)創(chuàng)業(yè)政策，支持高校畢業(yè)生、農(nóng)民工和退役軍人等重點群體就業(yè)，對招用農(nóng)村貧困人口、城鎮(zhèn)登記失業(yè)半年以上人員的各類企業(yè)，三年內(nèi)給予定額稅費減免。加大創(chuàng)業(yè)擔保貸款貼息支持力度，將符合條件的個人和小微企業(yè)創(chuàng)業(yè)擔保貸款最高額度分別提高至15萬元和300萬元。鼓勵企業(yè)加強在崗培訓，對職工教育經(jīng)費提高稅前扣除限額。通過支持大規(guī)模開展職業(yè)技能培訓、全面推行企業(yè)新型學徒制、實施國家高技能人才振興計劃等，促進提升勞動者就業(yè)技能，緩解勞動力市場結(jié)構(gòu)性矛盾。

We will actively promote employment and business startups. 

The central government will allocate 53.878 billion yuan for employment subsidies, which is an increase of 14.9%, and great support will be provided to boost employment and business startups through adjustment of spending structures in such areas as unemployment insurance funds. Inclusive policies for employment and entrepreneurship will be implemented, and we will provide support for the employment of key groups like university graduates, rural migrant workers, and demobilized military personnel. Enterprises hiring staff from rural poor populations or from the urban registered unemployed population for a minimum period of six months will be entitled to a fixed amount of tax and fee deductions for three years. We will offer greater financial support to subsidize interest payments on guarantee loans for business startups, raising the loan ceilings to 150,000 yuan for qualified individuals and 3 million yuan for small and micro businesses. We will encourage enterprises to step up on-the-job training by raising the ceiling on deductible expenses for employee education. We will support large-scale vocational skills training, the introduction of new types of apprenticeships in enterprises across the board, and implementation of the national plan to cultivate highly-skilled personnel, so as to help raise the level of workers' employment skills and alleviate the structural problems of the labor market.

支持優(yōu)先發(fā)展教育事業(yè)。鞏固城鄉(xiāng)統(tǒng)一、重在農(nóng)村的義務(wù)教育經(jīng)費保障機制，支持義務(wù)教育薄弱環(huán)節(jié)改善和能力提升，重點消除城鎮(zhèn)“大班額”，加強鄉(xiāng)村小規(guī)模學校和鄉(xiāng)鎮(zhèn)寄宿制學校建設(shè)，保障進城務(wù)工人員隨遷子女教育。繼續(xù)做好義務(wù)教育教師工資待遇保障工作。加強鄉(xiāng)村教師隊伍建設(shè)。中央財政支持學前教育發(fā)展資金安排168.5億元，增長13.1%，促進公辦民辦并舉擴大普惠性學前教育資源。中央財政現(xiàn)代職業(yè)教育質(zhì)量提升計劃專項資金安排237.21億元，增長26.6%，支持職業(yè)教育改革發(fā)展，深化產(chǎn)教融合、校企合作。擴大高職院校獎助學金覆蓋面、提高資助標準。設(shè)立中等職業(yè)教育國家獎學金。健全中央高校預算撥款制度體系，支持地方高校改革發(fā)展，加快推進“雙一流”建設(shè)。支持辦好民族教育、特殊教育。完善家庭經(jīng)濟困難學生資助制度，提升資助精準度。

We will prioritize the development of education. 

We will consolidate and build on the unified funding mechanism for compulsory education in urban and rural areas, with a focus on rural areas. We will support the strengthening of weak links and improvement of abilities in compulsory education, focus on eliminating extremely large class sizes in urban schools, step up the development of small-scale schools in villages and boarding schools in counties and townships, and ensure access to education for children living with their migrant worker parents in cities. We will continue work to ensure the full payment of pay packages to teachers working in compulsory education, and step up efforts to strengthen the teacher workforce in rural areas. 

In support of the development of preschool education, the central government will allocate 16.85 billion yuan, an increase of 13.1%, for the expansion of inclusive preschool education resources including both public and private schools. Central government funding for initiatives devised to improve the quality of modern vocational education will reach 23.721 billion yuan, a rise of 26.6%, as part of an effort to support reform and development of vocational education, and promote integration between industry and vocational education and cooperation between colleges and businesses. We will expand the coverage of scholarships and grants for vocational college students and raise the level of financial assistance. A state scholarship for secondary vocational education will be established. 

We will improve the budgetary appropriation system for institutions of higher learning directly under the central government, support the reform and development of local universities, and accelerate the pace of developing world-class universities and world-class disciplines. We will support the development of quality education for ethnic minority groups and people with special needs. We will improve the system of financial aid for students from families in financial difficulty, making such aid more targeted. 

提高養(yǎng)老保障水平。從2019年1月1日起，按平均約5%的幅度提高企業(yè)和機關(guān)事業(yè)單位退休人員基本養(yǎng)老金標準。提高企業(yè)職工基本養(yǎng)老保險基金中央調(diào)劑比例至3.5%，加快推進養(yǎng)老保險省級統(tǒng)籌，推動地方進一步統(tǒng)一政策和基金統(tǒng)收統(tǒng)支，為實現(xiàn)全國統(tǒng)籌創(chuàng)造條件。繼續(xù)劃轉(zhuǎn)部分國有資本充實社保基金。

We will increase the level of guarantee for aged-care pensions. 

Starting from January 1, 2019, we have raised basic pension payments for retirees of enterprises, government offices, and public institutions by an average of 5%. We will increase the centrally-regulated share of basic aged-care pension funds for enterprise employees to 3.5%, accelerate efforts in advancing overall planning of aged-care pension schemes at the provincial level, and urge local authorities to further unify policies and the collection and spending of funds, to create the right conditions for overall planning at the national level. We will continue to appropriate a portion of state capital to replenish social security funds.

推進健康中國建設(shè)。支持全面建立統(tǒng)一的城鄉(xiāng)居民基本醫(yī)療保險和大病保險制度，城鄉(xiāng)居民醫(yī)保財政補助標準提高30元，達到每人每年520元，提高的30元中安排一半用于增強大病保險保障能力，同時合理提高個人繳費標準。支持深化基本醫(yī)療保險支付方式改革和醫(yī)療保險信息系統(tǒng)建設(shè)，提高醫(yī)保資金使用效率，加強基金監(jiān)管?；竟残l(wèi)生服務(wù)經(jīng)費人均財政補助標準提高5元，加上從原重大公共衛(wèi)生服務(wù)平移的補助資金折算為人均9元，達到每人每年69元，其中新增基本公共衛(wèi)生服務(wù)財政補助經(jīng)費全部用于村和社區(qū)。深化公立醫(yī)院綜合改革，完善政府對公立醫(yī)院的投入政策，鞏固公立醫(yī)院破除以藥補醫(yī)成果。推進區(qū)域醫(yī)療中心建設(shè)。支持實施癌癥防治行動。加強衛(wèi)生健康人才培養(yǎng)培訓。支持中醫(yī)藥事業(yè)傳承創(chuàng)新發(fā)展。

We will make progress in building a Healthy China. 

We will support the establishment of unified basic health and unified major disease insurance schemes for rural and non-working urban residents across the country, and increase government subsidies for medical insurance for rural and non-working urban residents by 30 yuan to reach 520 yuan per person per annum, with half of the 30 yuan to be used for strengthening the guarantee for major disease insurance, while at the same time raising the rates for individual contributions by an appropriate amount. We will support further reform of payment methods for basic health insurance and the building of health insurance information systems, increase the efficiency of the use of insurance funds, and strengthen oversight of such funds. Per capita government subsidies for basic public health services will rise by 5 yuan, and adding a 9 yuan subsidy from the original funding for major public health services, government subsidies will reach 69 yuan per person per year. The entirety of the increases in subsidies for basic public health services will be used for villages and communities. We will deepen comprehensive reform of the public hospital sector, refine the policies on government investment into public hospitals, and consolidate the progress we have made in halting the practice of charging high medicine prices to compensate for low medical service fees in public hospitals. We will advance the development of regional medical service centers, support actions toward cancer prevention and treatment, and step up the cultivation and training of healthcare personnel. We will support the preservation, innovation, and development of traditional Chinese medicine. 

加強基本住房保障。中央財政城鎮(zhèn)保障性安居工程專項資金安排1433億元，增長12.4%。嚴把棚改范圍和標準，堅持將老城區(qū)臟亂差的棚戶區(qū)和國有工礦區(qū)、林區(qū)、墾區(qū)棚戶區(qū)作為改造重點。支持城鎮(zhèn)公租房建設(shè)和老舊小區(qū)改造，開展住房租賃市場發(fā)展試點。農(nóng)村危房改造補助資金安排298.5億元，增長12.9%，支持優(yōu)先開展建檔立卡貧困戶、低保戶、分散供養(yǎng)特困人員和貧困殘疾人家庭等重點對象危房改造，資金增量主要用于地震高烈度設(shè)防地區(qū)農(nóng)房抗震改造。

We will strengthen basic housing security. 

The central government will allocate 143.3 billion yuan for government-subsidized housing projects in urban areas, an increase of 12.4%. We must be strict in determining the scope and standards for redeveloping run-down areas; our efforts should focus on dirty, disorderly, and unsanitary parts of old city centers and on run-down state-owned industrial and mining areas, forest regions, and land reclamation zones. We will support the development of public-rental housing and renovation of old residential communities in cities, and conduct trials on development of the housing rental market. Central government funding for dilapidated rural housing renovation will reach 29.85 billion yuan, increasing by 12.9%, with priority given to registered poor households, recipients of subsistence allowances, people in extreme poverty who live at home on government assistance, and financially disadvantaged families of people with disabilities. The increased funds are to be used primarily for upgrading rural housing in areas of high seismic activity to make them more earthquake resistant.

強化民生政策兜底。統(tǒng)籌推進社會救助體系建設(shè)，中央財政困難群眾救助補助資金安排1466.97億元，增長5.1%，支持各地開展低保、特困人員救助供養(yǎng)、臨時救助、流浪乞討人員救助、孤兒基本生活保障等工作，其中，按人均補助水平城鎮(zhèn)提高5%、農(nóng)村提高8%的幅度增加對地方低保的補助。中央財政醫(yī)療救助補助資金安排271.01億元，適度提高醫(yī)療救助水平。加大對困境兒童、農(nóng)村留守兒童的保護力度。完善困難殘疾人生活補貼和重度殘疾人護理補貼政策，支持殘疾人事業(yè)發(fā)展。

We will strengthen policies to ensure people's basic living needs are met. 

We will coordinate efforts to build a social assistance system. The central government will allocate 146.697 billion yuan, a 5.1% increase over the previous year, in aid subsidies for groups in difficulty, to support local governments in providing subsistence allowances, assistance to people in extreme poverty, temporary assistance, and assistance to beggars and the homeless, and in ensuring basic living conditions for orphans. Out of that amount, per capita subsistence allowances will grow by an average of 5% for urban beneficiaries, and 8% for rural beneficiaries. Central government funding for medical aid subsidies will total 27.101 billion yuan, and the level of medical assistance will be increased as appropriate. We will provide a better level of protection for children in difficult situations and those left behind in rural areas. We will refine the policies on providing living allowances to people with disabilities who face financial difficulties and on granting care subsidies to people with serious disabilities, and provide financial support for programs that benefit people with disabilities.

促進文化事業(yè)發(fā)展。中央補助地方公共文化服務(wù)體系建設(shè)專項資金安排147.1億元，增長14%。加快構(gòu)建現(xiàn)代公共文化服務(wù)體系，提高基本公共文化服務(wù)的覆蓋面和適用性。推進文物保護利用和文化遺產(chǎn)保護傳承。支持繁榮發(fā)展社會主義文藝。推動媒體融合發(fā)展，加強國際傳播能力建設(shè)。加大運用市場化方式支持文化產(chǎn)業(yè)發(fā)展的力度。改善城鄉(xiāng)公共體育設(shè)施條件，支持廣泛開展全民健身活動。支持做好北京冬奧會、冬殘奧會籌辦工作。

We will promote the development of cultural programs. 

The central government will allocate 14.71 billion yuan in subsidies for the development of systems for local public cultural services, an increase of 14%. We will accelerate the establishment of a modern public cultural services system, and work to expand the coverage of basic public cultural services and better adapt them to meet specific local needs. We will advance efforts to protect and utilize cultural relics and protect and pass on Chinese cultural heritage, and we will support the flourishing development of socialist literature and arts. Promoting the integrated development of media, we will strengthen capacity building for international communication. Stronger support through market-based approaches will be provided to facilitate the development of the cultural sector. We will improve public sports facilities in both rural and urban areas and support extensive fitness-for-all activities. We will contribute our part to the preparatory work for the 2022 Winter Olympics and Paralympics in Beijing.

8．支持國防、外交和政法工作。

8) Supporting national defense, diplomacy, and judicial and law enforcement work

支持國防和軍隊改革，全面推進國防和軍隊現(xiàn)代化建設(shè)。加快推進軍民融合深度發(fā)展，做好資金保障，健全配套政策。完善優(yōu)撫安置制度體系，落實退役軍人待遇保障，完善退役士兵基本養(yǎng)老、基本醫(yī)療保險接續(xù)政策，中央財政繼續(xù)增加對軍隊轉(zhuǎn)業(yè)干部、退役安置、優(yōu)撫對象等補助經(jīng)費。支持中國特色大國外交，深度參與全球治理體系改革和建設(shè)，堅定維護和增進國家利益。支持深化國家監(jiān)察體制和司法體制改革。完善社會治安防控體系，加強法律援助工作，深入推進平安中國、法治中國建設(shè)。

We will support national defense and military reform, and push forward defense and military modernization across the board. We will work faster to intensify civil-military integration, providing financial support and improving supporting policies. We will improve our systems for the provision of benefits to entitled groups, work to ensure demobilized military personnel receive their due benefits and care, and improve polices on basic aged-care insurance and basic medical insurance for demobilized military personnel. The central government will continue to increase funding for subsidies for army officers transferred to civilian jobs, settlement of demobilized military personnel, and entitled groups. We will support the development of China's diplomacy as a major country, fully participate in the reform and development of the global governance system, and stand firm in safeguarding and advancing national interests. We will support deeper reform of the national supervisory system and judicial system. We will improve the crime prevention and control system, strengthen the provision of legal aid, and further pursue the Peaceful China and rule of law initiatives.

（四）2019年一般公共預算收入預計和支出安排。

4. Revenue and expenditure in the general public budgets for 2019

1．中央一般公共預算。

1) Central general public budget

中央一般公共預算收入89800億元，比2018年執(zhí)行數(shù)同口徑（下同）增長5.1%。加上從中央預算穩(wěn)定調(diào)節(jié)基金調(diào)入2800億元，從中央政府性基金預算、中央國有資本經(jīng)營預算調(diào)入394億元，收入總量為92994億元。中央一般公共預算支出111294億元，增長8.7%。收支總量相抵，中央財政赤字18300億元，比2018年增加2800億元。中央預算穩(wěn)定調(diào)節(jié)基金余額963.99億元。

Revenue in the central general public budget is expected to be 8.98 trillion yuan, an increase of 5.1% over the actual figure for 2018 (as detailed below). Adding in 280 billion yuan from the Central Budget Stabilization Fund and 39.4 billion yuan from the budgets of central government-managed funds and central government state capital operations, the total revenue for 2019 will be 9.2994 trillion yuan. Expenditure in the central general public budget is projected to reach 11.1294 trillion yuan, an increase of 8.7%. Total expenditure is projected to exceed total revenue, leaving a deficit of 1.83 trillion yuan, an increase of 280 billion yuan over last year. The Central Budget Stabilization Fund is projected to carry a balance of 96.399 billion yuan.

按照黨的十九大報告提出的“建立權(quán)責清晰、財力協(xié)調(diào)、區(qū)域均衡的中央和地方財政關(guān)系”要求，結(jié)合我國中央與地方共同財政事權(quán)較多的實際情況，2019年中央財政將原轉(zhuǎn)移支付中屬于共同財政事權(quán)的項目整合設(shè)立共同財政事權(quán)轉(zhuǎn)移支付，暫列入一般性轉(zhuǎn)移支付，以集中反映中央承擔的共同財政事權(quán)的支出責任，進一步加強共同財政事權(quán)經(jīng)費保障，更好推進基本公共服務(wù)均等化。同時，將中央對地方稅收返還與固定數(shù)額補助合并，列入一般性轉(zhuǎn)移支付。作出上述調(diào)整后，一般性轉(zhuǎn)移支付和專項轉(zhuǎn)移支付的項目和規(guī)模的口徑發(fā)生較大變化，并已體現(xiàn)在2019年預算中。

In 2019, in accordance with the requirements of establishing a fiscal relationship between the central and local governments built on clearly defined powers and responsibilities, appropriate financial resource allocation, and greater regional balance as stated in the report to the Party's 19th National Congress, and combined with the oft-encountered reality of fiscal powers in China being shared between central and local governments, the central government will take items subject to shared fiscal powers covered by transfer payments to set up integrated transfer payments under shared fiscal powers, and include them into general transfer payments. This will fully reflect the expenditure responsibilities of the central government under shared fiscal powers, strengthen guarantees of adequate funding under shared fiscal powers, and better promote the equalization of access to basic public services. At the same time, central government tax rebates to local governments and subsidies of fixed amounts will be merged, and included into general transfer payments. After making the above adjustments, the items and scales of general transfer payments and special transfer payments have changed greatly, which is reflected in the 2019 budgets.

2019年中央一般公共預算支出分中央本級支出、對地方轉(zhuǎn)移支付、中央預備費反映。

The 2019 expenditures in the central general public budget are divided into central government expenditures, transfer payments to local governments, and payments to central government reserve funds.

（1）中央本級支出35395億元，增長6.5%。其中：一般公共服務(wù)支出1990.46億元，下降3.1%。外交支出627.1億元，增長7.4%。國防支出11898.76億元，增長7.5%。公共安全支出1797.8億元，增長5.6%。教育支出1835.13億元，增長6%?？茖W技術(shù)支出3543.12億元，增長13.4%。糧油物資儲備支出1177.15億元，下降14.2%，主要是玉米、大豆去庫存成效顯著，相應減少利息費用補貼支出。債務(wù)付息支出4994.23億元，增長20%。

(1) Central government expenditures will total 3.5395 trillion yuan, up 6.5%. This can be broken down as follows: General public service spending will total 199.046 billion yuan, down by 3.1%. Spending on foreign affairs will total 62.71 billion yuan, up 7.4%. National defense spending will amount to 1.189876 trillion yuan, up 7.5%. Public security expenses will total 179.78 billion yuan, up 5.6%. Spending on education will reach 183.513 billion yuan, up 6%. Spending on science and technology will be 354.312 billion yuan, up 13.4%. Spending on stockpiling grain, edible oils, and other materials will total 117.715 billion yuan, a reduction of 14.2%, which is mainly due to the remarkable progress made in reducing excess stockpiles of corn and soybeans and a corresponding reduction in spending on subsidizing interest payments on loans for their stockpiling. Interest payments on debt will total 499.423 billion yuan, up 20%.

（2）對地方轉(zhuǎn)移支付75399億元，增長9%。一般性轉(zhuǎn)移支付67763.1億元，增長7.5%，其中，共同財政事權(quán)轉(zhuǎn)移支付31845.69億元，主要用于保障教育、衛(wèi)生健康、社會保障、農(nóng)業(yè)農(nóng)村、節(jié)能環(huán)保等領(lǐng)域共同財政事權(quán)有關(guān)政策的落實。專項轉(zhuǎn)移支付7635.9億元，扣除土地指標跨省域調(diào)劑收入安排的支出和整合新設(shè)自然災害防治體系建設(shè)補助資金后，增長8.1%，主要用于保障污染治理、鄉(xiāng)村振興、重點區(qū)域發(fā)展等黨中央、國務(wù)院重大決策部署的落實。

(2) A total of 7.5399 trillion yuan will be transferred to local governments, up 9%. General transfer payments to local governments will total 6.77631 trillion yuan, up 7.5%. Of this amount, transfer payments under shared fiscal powers will be 3.184569 trillion yuan and mainly used for ensuring the implementation of relevant policies on shared fiscal powers in education, healthcare, social security, agriculture and rural areas, energy conservation and environmental protection, and other areas. Special transfer payments to local governments will total 763.59 billion yuan, an increase of 8.1% after deducting the expenditure allocated from the proceeds of inter-provincial land quota adjustments and the subsidies for establishing an integrated prevention and control system for natural disasters. These special transfer payments will be mainly used to ensure implementation of the major policy decisions and plans of the Party Central Committee and the State Council on pollution control, rural revitalization, and the development of key areas.

（3）中央預備費500億元，與2018年預算持平。預備費執(zhí)行中視情況分別計入中央本級支出和對地方轉(zhuǎn)移支付。

(3) Central government reserve funds total 50 billion yuan, which is consistent with the budgeted figure for 2018. The use of reserve funds will be counted as either central government expenditure or transfer payments to local governments, as the situation requires.

2．地方一般公共預算。

2) Local general public budget

地方一般公共預算本級收入102700億元，增長4.9%。加上中央對地方轉(zhuǎn)移支付收入75399億元、地方財政調(diào)入資金及使用結(jié)轉(zhuǎn)結(jié)余11950億元，收入總量為190049億元。地方一般公共預算支出199349億元，增長6.2%。地方財政赤字9300億元，比2018年增加1000億元，通過發(fā)行地方政府一般債券彌補。

Revenue in the local general public budget is projected to be 10.27 trillion yuan, up 4.9%. Adding in 7.5399 trillion yuan in transfer payments from the central government and 1.195 trillion yuan transferred from other local sources and utilized carryover and surplus funds, the total revenue is expected to reach 19.0049 trillion yuan. Expenditure in the local general public budget is projected to be 19.9349 trillion yuan, an increase of 6.2%. This will create a deficit of 930 billion yuan at the local level, an increase of 100 billion yuan over 2018, which will be made up for through local government issuance of general bonds.

3．全國一般公共預算。

3) National general public budget

匯總中央和地方預算，全國一般公共預算收入192500億元，增長5%。加上調(diào)入資金及使用結(jié)轉(zhuǎn)結(jié)余15144億元，收入總量為207644億元。全國一般公共預算支出235244億元（含中央預備費500億元），增長6.5%。赤字27600億元，比2018年增加3800億元。

Revenue in the national general public budget is projected to total 19.25 trillion yuan, an increase of 5%. With the addition of 1.5144 trillion yuan transferred from other sources and utilized carryover and surplus funds, the total revenue is expected to reach 20.7644 trillion yuan. Expenditure in the national general public budget is 23.5244 trillion yuan (including 50 billion yuan for central government reserve funds), an increase of 6.5%. This will leave a deficit of 2.76 trillion yuan, an increase of 380 billion yuan over 2018.

（五）2019年政府性基金預算收入預計和支出安排。

5. Budgetary revenue and expenditure of government-managed funds for 2019

中央政府性基金收入4193.15億元，增長4%。加上上年結(jié)轉(zhuǎn)收入358.24億元，收入總量為4551.39億元。中央政府性基金支出4547.16億元，增長13.1%，其中，本級支出3395.55億元，增長9.9%；對地方轉(zhuǎn)移支付1151.61億元，增長23.5%。調(diào)入一般公共預算4.23億元。

Revenue of central government-managed funds is projected to be 419.315 billion yuan, up 4%. Adding in 35.824 billion yuan carried forward from last year, the total revenue will reach 455.139 billion yuan. Expenditure of central government-managed funds is expected to total 454.716 billion yuan, up 13.1%. This figure consists of 339.555 billion yuan of central government expenditure, an increase of 9.9%, and 115.161 billion yuan in transfer payments to local governments, an increase of 23.5%. A projected 423 million yuan will be transferred into the central general public budget.

地方政府性基金本級收入73754.56億元，增長3.3%，其中，國有土地使用權(quán)出讓收入67077.39億元，增長3%。加上中央政府性基金對地方轉(zhuǎn)移支付收入1151.61億元、地方政府專項債務(wù)收入21500億元，地方政府性基金相關(guān)收入為96406.17億元。地方政府性基金相關(guān)支出96406.17億元，增長24.4%，其中，國有土地使用權(quán)出讓收入支出64656.96億元（不包括專項債券相關(guān)支出），增長15.3%。

Revenue of local government-managed funds is projected to be 7.375456 trillion yuan, up 3.3%. Of this figure, proceeds from selling state-owned land-use rights account for 6.707739 trillion yuan, an increase of 3%. Adding in 115.161 billion yuan in transfer payments from central government-managed funds and 2.15 trillion yuan of revenue generated from local government special debt, revenue of local government-managed funds is projected to total 9.640617 trillion yuan. Expenditure of local government-managed funds is expected to total 9.640617 trillion yuan, up 24.4%. This figure includes 6.465696 trillion yuan of expenditure funded by the proceeds from selling state-owned land-use rights (not including expenditure on the issuance of special bonds), an increase of 15.3%.

匯總中央和地方預算，全國政府性基金收入77947.71億元，增長3.4%。加上上年結(jié)轉(zhuǎn)收入358.24億元和地方政府專項債務(wù)收入21500億元，全國政府性基金相關(guān)收入為99805.95億元。全國政府性基金相關(guān)支出99801.72億元，增長23.9%。

Revenue of the government-managed funds nationwide is projected to be 7.794771 trillion yuan, an increase of 3.4%. Adding in 35.824 billion yuan carried forward from last year and 2.15 trillion yuan of revenue generated from local government special debt, the total revenue is projected to be 9.980595 trillion yuan. Expenditure of government-managed funds nationwide is projected to be 9.980172 trillion yuan, up 23.9%.

（六）2019年國有資本經(jīng)營預算收入預計和支出安排。

6. Budgetary revenue and expenditure of state capital operations for 2019

中央國有資本經(jīng)營預算收入1638.11億元，增長23.6%。加上上年結(jié)轉(zhuǎn)收入5.63億元，收入總量為1643.74億元。中央國有資本經(jīng)營預算支出1253.97億元，增長12.8%，其中，本級支出1135.97億元，增長10.8%；對地方轉(zhuǎn)移支付118億元。調(diào)入一般公共預算389.77億元，增長21.2%，調(diào)入比例進一步提高到28%。

Budgetary revenue of central government state capital operations is projected to be 163.811 billion yuan, up 23.6%. Adding in 563 million yuan carried forward from last year will bring the projected total to 164.374 billion yuan. 

Budgetary expenditure of central government state capital operations is expected to be 125.397 billion yuan, up 12.8%. This figure consists of 113.597 billion yuan of central government expenditure, which is an increase of 10.8%, and 11.8 billion yuan in transfer payments to local governments. A projected 38.977 billion yuan will be transferred into the central general public budget, an increase of 21.2%, further raising the proportion of funds in the central government's state capital operations budget transferred into its general public budget to 28%.

地方國有資本經(jīng)營預算本級收入1727.73億元，增長9.7%。加上中央國有資本經(jīng)營預算對地方轉(zhuǎn)移支付收入118億元，收入總量為1845.73億元。地方國有資本經(jīng)營預算支出1264.88億元，增長11.5%。調(diào)入一般公共預算580.85億元。

Budgetary revenue of local government state capital operations is projected to be 172.773 billion yuan, up 9.7%. Adding in 11.8 billion yuan in transfer payments from the central government state capital operations budget, the total revenue will be 184.573 billion yuan. Budgetary expenditure of local government state capital operations is estimated to be 126.488 billion yuan, up 11.5%. A projected 58.085 billion yuan will be transferred into the local general public budget.

匯總中央和地方預算，全國國有資本經(jīng)營預算收入3365.84億元，增長16.1%。加上上年結(jié)轉(zhuǎn)收入5.63億元，收入總量為3371.47億元。全國國有資本經(jīng)營預算支出2400.85億元，增長11.2%。調(diào)入一般公共預算970.62億元。

Revenue in the state capital operations budgets of both the central and local governments is projected to be 336.584 billion yuan, up 16.1%. Adding in 563 million yuan carried over from last year, the total budgetary revenue of state capital operations nationwide will be 337.147 billion yuan. Budgetary expenditure of state capital operations nationwide is expected to be 240.085 billion yuan, up 11.2%. A projected 97.062 billion yuan will be transferred into general public budgets.

（七）2019年社會保險基金預算收入預計和支出安排。

7. Budgetary revenue and expenditure of social security funds for 2019

中央社會保險基金收入709.23億元，增長21.8%，其中，保險費收入377.54億元，財政補貼收入324.25億元。加上地方上繳的中央調(diào)劑基金收入4826.6億元，收入總量為5535.83億元。中央社會保險基金支出696.34億元，增長30.9%。加上安排給地方的中央調(diào)劑基金支出4813.6億元，支出總量為5509.94億元。本年收支結(jié)余25.89億元，年末滾存結(jié)余341.38億元。

Revenue of central government social security funds is projected to be 70.923 billion yuan, up 21.8%, which includes 37.754 billion yuan in insurance premiums and 32.425 billion yuan in government subsidies. Adding in 482.66 billion yuan paid by local governments to be under central regulation, the total revenue will reach 553.583 billion yuan. Expenditure of central government social security funds is expected to reach 69.634 billion yuan, up 30.9%. Adding in the 481.36 billion yuan to be reallocated to local governments through central regulation, the total expenditure is expected to be 550.994 billion yuan. With this year's projected surplus of 2.589 billion yuan, the year-end balance will be 34.138 billion yuan after the balance from 2018 has been rolled over.

地方社會保險基金收入78968.31億元，增長9.6%，其中，保險費收入56616.19億元，財政補貼收入19144.71億元。加上中央調(diào)劑資金收入4813.6億元，收入總量為83781.91億元。地方社會保險基金支出73555.95億元，增長14.8%。加上中央調(diào)劑資金支出4826.6億元，支出總量為78382.55億元。本年收支結(jié)余5399.36億元，年末滾存結(jié)余91421億元。

Revenue of local government social security funds is projected to be 7.896831 trillion yuan, up 9.6%, which includes 5.661619 trillion yuan in insurance premiums and 1.914471 trillion yuan in government subsidies. Adding in 481.36 billion yuan from local social security funds to be under central regulation, the total revenue will reach 8.378191 trillion yuan. Expenditure of local government social security funds is expected to be 7.355595 trillion yuan, up 14.8%. Adding in the 482.66 billion yuan from local social security funds to be reallocated by the central government, the total expenditure is expected to be 7.838255 trillion yuan. With this year's projected surplus of 539.936 billion yuan, the year-end balance will be 9.1421 trillion yuan after the balance from 2018 has been rolled over.

匯總中央和地方預算，全國社會保險基金收入79677.54億元，增長9.7%，其中，保險費收入56993.73億元，財政補貼收入19468.96億元。全國社會保險基金支出74252.29億元，增長15%。本年收支結(jié)余5425.25億元，年末滾存結(jié)余91762.38億元。

Counting both central and local government budgets, revenue of social security fund budgets nationwide is projected to be 7.967754 trillion yuan, up 9.7%. This includes 5.699373 trillion yuan in insurance premiums and 1.946896 trillion yuan in government subsidies. Expenditure of social security funds nationwide is expected to total 7.425229 trillion yuan, up 15%. With this year's projected surplus of 542.525 billion yuan, the year-end balance will be 9.176238 trillion yuan after the balance from 2018 has been rolled over.

2019年，中央財政國債余額限額175208.35億元；地方政府一般債務(wù)余額限額133089.22億元、專項債務(wù)余額限額107685.08億元。

In 2019, the ceiling for outstanding central government bonds is 17.520835 trillion yuan; the ceiling for outstanding local government general bonds is 13.308922 trillion yuan; and the ceiling for outstanding local government special bonds is 10.768508 trillion yuan.

需要說明的是，地方預算由地方各級人民政府編制，報同級人民代表大會批準，目前尚在匯總中，本報告中地方收入預計數(shù)和支出安排數(shù)均為中央財政代編。

It should be noted that as local budgets are formulated by local people's governments and submitted for approval to the people's congresses at their respective levels, the relevant data is still being compiled. All projected figures for local revenue and expenditure in this report have been compiled in lieu of the final projections by the central finance authorities.

以上預算具體安排及相關(guān)說明詳見《中華人民共和國2018年全國預算執(zhí)行情況2019年全國預算（草案）》。

For a detailed account of the above budget arrangements, please refer to the Chinese language version of the Report on the Execution of the 2018 Budgets of the People's Republic of China and the 2019 Draft Budgets. 

根據(jù)預算法規(guī)定，預算年度開始后，在全國人民代表大會批準本預算草案前，可安排下列支出：上年度結(jié)轉(zhuǎn)支出；參照上年同期的預算支出數(shù)額安排必須支付的本年度部門基本支出、項目支出，以及對下級政府的轉(zhuǎn)移性支出；法律規(guī)定必須履行支付義務(wù)的支出，以及用于自然災害等突發(fā)事件處理的支出。根據(jù)上述規(guī)定，2019年1月中央一般公共預算支出13453億元，其中，中央本級支出2104億元，對地方轉(zhuǎn)移支付11349億元。

In accordance with the Budget Law, after the beginning of a new budget year and prior to the approval of these draft budgets by the National People's Congress, arrangements may be made for the following expenditures: carryover expenditures from the previous fiscal year; government department basic expenditures and program expenditures, and transfer payments to lower-level governments, that must be made in the current year after referring to the amount of budgetary expenditures for the corresponding period over the previous year; expenditures mandated by law, and expenditures for dealing with natural disasters and other emergencies. Based on the above stipulations, in January 2019, expenditures in the central general public budget totaled 1.3453 trillion yuan, including 210.4 billion yuan spent at the central level and 1.1349 trillion yuan in transfer payments made to local governments.

三、扎實做好2019年財政改革發(fā)展工作

III. Fiscal Reform and Development in 2019

2019年經(jīng)濟社會發(fā)展任務(wù)重、挑戰(zhàn)多。要深入貫徹黨中央、國務(wù)院決策部署，緊扣重要戰(zhàn)略機遇新內(nèi)涵，緊緊抓住和用好戰(zhàn)略機遇，統(tǒng)籌兼顧、突出重點，精準發(fā)力做好財政改革發(fā)展各項工作，推動經(jīng)濟社會發(fā)展取得新成就。

Economic and social development in 2019 is faced with arduous tasks and many challenges. We must fully implement the policy decisions and plans of the Party Central Committee and the State Council, focus on the new elements of important strategic opportunities and take advantage of such opportunities, take coordinated action that covers all sectors and focus on clear priorities, and take well-targeted steps to carry out all work related to fiscal reform and development. In this way, we will achieve new success in economic and social development.

（一）嚴格實施預算法。

1. Ensuring strict compliance with the Budget Law

牢固樹立預算法治意識，全面落實預算法，盡快修訂出臺預算法實施條例，進一步規(guī)范財政收支管理。研究進一步擴大國有資本經(jīng)營預算實施范圍。加強社會保險基金預算管理和收支管理，推進信息化建設(shè)。加大預算決算公開力度，拓展公開范圍和內(nèi)容。增強預算編制的科學性、準確性，深化部門預算改革，加快構(gòu)建科學的預算支出標準體系，提升部門預算的全面性、規(guī)范性和透明度。嚴格按照人大批準的預算執(zhí)行，強化預算執(zhí)行主體責任，加強預算執(zhí)行管理和監(jiān)督，硬化預算約束，依法進行預算調(diào)劑。完善國庫集中支付運行機制，健全財政資金動態(tài)監(jiān)控體系，保障預算單位財政資金使用安全。加強地方暫存款管理，除國庫集中支付結(jié)余外一律不得按權(quán)責發(fā)生制列支。嚴格規(guī)范暫付款的范圍、期限和審批程序，嚴控增量、消化存量。強化政府投資基金、涉企財政資金、民生資金監(jiān)督管理，推動財稅政策有效落實，嚴肅財經(jīng)紀律。

We will firmly establish awareness of the rule of law in the execution of the budgets, fully implement the Budget Law, release the revised regulations on implementation of the Budget Law at the earliest possible date, and further improve standardization of fiscal revenue and expenditure management. We will study how to further expand the scope of state capital operations budgets, strengthen management of budgets, revenue, and expenditure for social security funds, and promote the application of information technology. We will do more to release budgets and final accounts, expanding the scope and content of information that is made publicly available. We will make budget compilation more scientific and accurate, and deepen the reform of departmental budgets by moving faster to establish a sound system of standards for budgetary expenditure, and making departmental budgets more comprehensive, standard, and transparent. 

We will strictly implement the budgets approved by people's congresses, emphasize the primary responsibility of budget institutions for budget execution, strengthen management and oversight of budget execution, make budgets more binding, and make necessary budgetary adjustments in accordance with the law. We will improve operating mechanisms for centralized treasury payments and the dynamic monitoring system for government funds, ensuring that budget institutions use these funds safely. We will strengthen management of local government suspense deposits and see to it that no expenditures shall be produced based on accrual accounting except surplus from centralized treasury payments. We will strictly regulate the scope, time limits, and approval procedures of suspense payments, closely control expansion of such payments, and reduce the existing number of such payments. We will tighten oversight and management of government investment funds, government funding for enterprises, and funds aimed at improving the people's wellbeing, and make a push for effective action on fiscal and tax policies and a serious tightening up of financial discipline.

（二）深化財稅體制改革。

2. Deepening fiscal and tax system reform

抓緊制定應急救援、自然資源等領(lǐng)域中央與地方財政事權(quán)和支出責任劃分改革方案。在保持中央與地方財力格局總體穩(wěn)定的基礎(chǔ)上，穩(wěn)步推進中央與地方收入劃分改革。完善轉(zhuǎn)移支付制度，優(yōu)化中央對地方轉(zhuǎn)移支付體系，增加一般性轉(zhuǎn)移支付規(guī)模，健全專項轉(zhuǎn)移支付定期評估和退出機制。深化增值稅改革。落實綜合與分類相結(jié)合的個人所得稅制，推進個人收入和財產(chǎn)信息系統(tǒng)建設(shè)。逐步健全地方稅體系，研究將部分品目消費稅征收環(huán)節(jié)后移。落實稅收法定原則要求，加大推進稅收立法相關(guān)工作力度。加快形成采購主體職責清晰、交易規(guī)則科學高效、監(jiān)管機制健全、政策功能完備、法律制度完善、技術(shù)支撐先進的現(xiàn)代政府采購制度。完善地方政府債券發(fā)行管理，提升發(fā)行定價市場化水平，促進投資主體多元化。做好政府會計準則制度的貫徹實施，進一步擴大政府財務(wù)報告編制試點范圍。推進國有資本投資、運營公司改革試點。建立健全國有資產(chǎn)報告制度體系，做好2018年度國有資產(chǎn)綜合報告和行政事業(yè)性國有資產(chǎn)專項報告工作。

We will lose no time in drawing up plans for reforms that facilitate clear division of respective fiscal powers and expenditure responsibilities of central and local governments in areas including emergency relief services and natural resources. We will steadily reform the division of revenue between central and local governments while maintaining general stability in their respective fiscal strength. We will improve the transfer payments system, optimizing the system for transfer payments from central to local governments, expanding the scale of general transfer payments, and improving the mechanisms for regular evaluation and exiting of special transfer payments. We will deepen VAT reform. We will implement an individual income tax system that is based on both adjusted gross income and specific types of income, and work on creating an individual income and property ownership information system. We will steadily improve local tax systems, and study the possibility of collecting excise tax on certain items during a further downstream stage of the production-to-consumption process. 

We will ensure taxation is administered in accordance with the law, and intensify efforts to promote tax legislation and relevant work. We will accelerate development of a modern government procurement system featuring clearly defined duties and responsibilities of procurement entities, well-conceived and effective trading rules, sound oversight mechanisms, a full array of policy functions, an improved system of laws, and advanced technological support. We will improve management of local government bond issuance, make issue prices more market-based, and encourage more parties to invest. We will implement the system of governmental accounting principles and further expand the scope of the trial preparation of government financial statements. Trial reforms in state capital investment and management companies will be advanced. We will establish a sound reporting system for state-owned asset management, and accomplish our work regarding comprehensive reporting on state-owned assets and special reporting on state-owned assets of government administrative offices and public institutions for the year 2018.

（三）落實減稅降費各項措施。

3. Implementing measures to cut taxes and fees

各地區(qū)各部門上下聯(lián)動、協(xié)同并進，加大工作力度，共同把減稅降費工作做實做好。抓緊制定簡明易行可操作的實施方案并盡早公布實施，推動形成穩(wěn)定積極的預期，將中央經(jīng)濟工作會議關(guān)于實施更大規(guī)模減稅降費的部署切實落實到位。加強組織領(lǐng)導，精心謀劃部署，讓企業(yè)盡快享受政策紅利。進一步增強服務(wù)意識，開展多種形式的政策宣傳和解讀，加強對企業(yè)家的宣介和對企業(yè)財務(wù)人員的培訓以及政策輔導，幫助企業(yè)知曉政策、用足用好政策。密切跟蹤減稅降費政策執(zhí)行情況，及時研究解決政策實施過程中的問題，不斷完善政策舉措。加強收費項目清單“一張網(wǎng)”建設(shè)，健全亂收費舉報投訴查處機制。加大督查和監(jiān)督力度，確保各項措施落實到位，讓企業(yè)和人民群眾有實實在在的獲得感。

All regions and government departments at all levels need to work together, coordinate their actions, and intensify their efforts to jointly reduce taxes and fees. We will promptly formulate simple, feasible, and practicable implementation plans for tax and fee cuts, and promulgate them as soon as possible. In so doing, we will facilitate the formation of stable and positive expectations, and ensure effective action on all arrangements set forth at the Central Economic Work Conference regarding the implementation of larger-scale tax and fee cuts. 

We will strengthen organization and guidance and plan carefully to ensure our policies bring benefits to enterprises as soon as possible. We will raise our awareness of services, and help businesses understand and make the best of our policies by publicizing and explaining them in various ways, communicating with entrepreneurs, and offering more training and policy guidance to financial personnel in businesses. We will closely follow the implementation of policies on tax and fee cuts, and promptly study and resolve any problems that may arise during the course of implementation, in an effort to constantly improve our policy measures. We will step up development of a comprehensive national listing system for government-managed funds, administrative charges, and business and services fees set by the government, and improve the system for accepting and handling reports and complaints of illegitimate charging. Oversight and supervision will be strengthened to ensure effective implementation of all measures, so as to enable enterprises and people to feel a true sense of gain.

（四）健全民生支出管理機制。

4. Improving the system for managing expenditures aimed at improving quality of life

統(tǒng)籌經(jīng)濟發(fā)展和民生改善，堅持盡力而為、量力而行，突出?；尽⒍档拙€，提高保障和改善民生水平，讓人民群眾有更多獲得感。完善中央民生政策落實機制，地方預算安排要優(yōu)先保障中央民生政策需要，確保中央民生政策落實到位。圍繞人民群眾基本公共服務(wù)需求，探索建立民生支出清單管理制度，明確相關(guān)政策名稱、保障范圍、支出標準和備案流程等，地方自行出臺民生支出政策應按程序備案。加強民生政策事前論證評估，充分考慮各級政府特別是基層政府和困難地區(qū)的財力，全面分析有關(guān)政策對財政支出的當期和長遠影響，嚴禁出臺影響財政可持續(xù)的支出政策。加強對地方轉(zhuǎn)移支付資金調(diào)度管理，支持基層財政提高民生支出保障能力。完善民生支出監(jiān)測預警體系，加強財政綜合保障能力評估，及時糾正脫離實際、超財力建設(shè)等支出政策或項目。

We will coordinate our efforts for economic development and improving people's lives, consistently do everything within our power to meet basic needs, help those in the greatest difficulty, and do more to ensure and improve living standards, so that the people feel a greater sense of benefit. We will improve the mechanism for implementing central authorities' policies on improving public wellbeing, and local government budgets need to prioritize meeting the requirements of such policies so that they may be effectively implemented. Based on the people's needs for basic public services, we will explore establishing a list-based management system for expenditures aimed to improve living standards, which will clarify relevant policies, policy coverage, expenditure standards, and filing procedures. Local governments should commit to file their own policies for improving the people's wellbeing in line with procedure. 

We will intensify debate and evaluation prior to introduction of public-wellbeing policies, take into full account the financial resources of governments at all levels, especially those of county and township levels and of regions facing financial difficulties, and comprehensively analyze the present and long-term influences of these policies on government expenditure, avoiding the adoption of policies that harm fiscal sustainability. We will improve funding management of transfer payments made to local governments, and support county and township governments in improving their capacity to guarantee spending on public wellbeing. We will improve monitoring and early-warning systems for expenditures aimed at raising living standards, strengthen assessment of comprehensive fiscal capacity, and promptly put a stop to policies and projects that are unaffordable or divorced from reality.

（五）全面實施預算績效管理。

5. Implementing comprehensive performance-based budget management

進一步完善預算績效管理制度辦法和業(yè)務(wù)流程，健全分行業(yè)分領(lǐng)域分層次的核心績效指標和標準體系。推動預算績效管理擴圍升級，逐步將績效管理覆蓋所有財政資金，延伸到基層單位和資金使用終端，開展中央部門整體支出績效評價試點。將預算績效管理關(guān)口從事后評價向事前和事中延伸，提高預算編制的科學性和精準性，防止財政資源配置環(huán)節(jié)和使用過程中的損失浪費。充分調(diào)動部門和資金使用單位的積極性，促進財務(wù)和業(yè)務(wù)管理深度融合，推進預算和績效管理一體化。強化績效管理責任，建立健全績效評價結(jié)果應用激勵約束機制，與預算安排掛鉤，低效無效支出一律削減。穩(wěn)步推進重大政策和項目績效目標、績效評價結(jié)果向同級人大報告，并隨同預算決算向社會公開。

We will further improve measures and procedures for a performance-based budget management system, and improve the multi-tiered system of core performance indicators and standards for individual industries and fields. We will push for upgraded and more extensive performance-based budget management that will eventually cover all budgetary funds as well as all primary-level organizations and funding end users. Trial performance evaluations will be conducted on the overall expenditure of central departments. We will expand performance-based budget management from follow-up evaluation to include pre- and ongoing review, to raise the level of soundness and accuracy in budget compilation, and to guard against loss and wastage during the process of allocating and using financial resources. 

We will fully mobilize the initiative of departments and fund-using institutions, and encourage deeper integration of financial and business management and of budgetary and performance-based management. We will strengthen the responsibility for performance-based management, establish well-conceived incentive and constraint mechanisms for using performance evaluation results, link such results to budget arrangements, and cut all inefficient and ineffectual expenditures. We will take measured steps to encourage every level of government to report their performance targets and performance evaluation results for major policies and projects to the people's congresses of the same level, making them publicly available along with their government budgets and final accounts.

（六）支持和配合人大依法開展預算審查監(jiān)督。

6. Supporting and cooperating with people's congresses in their review and oversight of government budgets

進一步落實《關(guān)于人大預算審查監(jiān)督重點向支出預算和政策拓展的指導意見》要求，提高支出預算和政策的科學性有效性。緊緊圍繞貫徹落實黨中央、國務(wù)院重大決策部署，結(jié)合人大代表和人民群眾普遍關(guān)心的熱點難點問題、審計查出的突出問題、制約事業(yè)發(fā)展的關(guān)鍵問題等，不斷完善支出預算和政策。認真落實人大及其常委會有關(guān)預算決算的決議，及時通報落實工作安排和進展情況，增強落實效果。加大審計問題整改力度，建立健全長效機制。完善服務(wù)代表委員工作，充分研究吸納代表委員的意見和建議，在加強日常溝通交流、優(yōu)化預算報告和草案編制、提高建議提案辦理質(zhì)量、解決代表委員關(guān)注的實際問題等方面下更大功夫。

We will further act on the requirements in the Guidelines on People's Congresses Expanding the Focus of Their Budget Review and Oversight to Cover Expenditure Budgets and Policies, to raise the level of design and efficiency of budgetary expenditures and policies. Improvements will be made around the implementation of major policy decisions and plans of the Party Central Committee and the State Council, with due consideration to major and difficult issues of shared concern to people's congress deputies and the general public, pronounced problems discovered in auditing, and key issues hindering our development. The resolutions on budgets and final accounts of people's congresses and their standing committees will be fully implemented, and relevant work arrangements and progress will be promptly reported to them in order to make this implementation more effective. We will step up efforts to rectify problems discovered during auditing, and establish a sound long-term mechanism to address such issues.

We will work to ensure that services for deputies to people's congresses and CPPCC committee members are improved, that their comments and suggestions are studied and drawn upon, and that routine communication with them is strengthened. More efforts will be made to improve compilation of reports on budget execution and draft budgets, raise the quality of the handling of deputies' and members' suggestions and proposals, and resolve any practical concerns they might have.

各位代表，做好2019年財政預算工作意義重大。我們要更加緊密地團結(jié)在以習近平同志為核心的黨中央周圍，堅持以習近平新時代中國特色社會主義思想為指導，自覺接受全國人大的監(jiān)督，虛心聽取全國政協(xié)的意見和建議，迎難而上、開拓進取，扎實做好財政預算各項工作，更好發(fā)揮財政職能作用，促進經(jīng)濟持續(xù)健康發(fā)展和社會大局穩(wěn)定，為全面建成小康社會收官打下決定性基礎(chǔ)，以優(yōu)異成績慶祝中華人民共和國成立70周年！

Esteemed Deputies, 

Accomplishing the fiscal and budgetary work for 2019 is highly significant. We will unite ever more closely around the CPC Central Committee with Comrade Xi Jinping at its core, uphold Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era as our guide, willingly accept the oversight of the NPC, welcome the comments and suggestions of the CPPCC National Committee, rise to challenges and pioneer forth, solidly carry out all fiscal and budgetary work, and give full play to the role of public finance. In this way, we will promote sustained and sound economic development as well as overall social stability, lay a stable foundation to complete the building of a moderately prosperous society in all respects, and uphold our outstanding achievements as celebration of the 70th anniversary of the founding of the People's Republic of China.

（來源：新華網(wǎng)）

(Source: Xinhua)