基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

中华人民共和国预算法(一)

2006-05-16 19:25   我要纠错 | 打印 | 收藏 | | |

中华人民共和国预算法
Budget Law of the People's Republic of China

(Adopted at the Second Session of the Eighth National People 's Congress on Mach 22, 1994, promulgated by Order NO. 21 of the President of the People 's Republic of China on March 22, 1994, and effective as of January 1, 1995)
颁布日期:19940322  实施日期:19950101  颁布单位:全国人大

  Contents

  Chapter I General Provisions

  Chapter II Functions and Powers for Budget Management

  Chapter III Scope of Budgetary Revenues and Expenditures

  Chapter IV Budget Compilation

  Chapter V Examination and Approval of Budgets

  Chapter VI Budget Implementation

  Chapter VII Budget Adjustment

  Chapter VIII Final Accounts

  Chapter IX Supervision

  Chapter X Legal Responsibility

  Chapter XI Supplementary Provisions

  Chapter I General Provisions

  Article l This Law is formulated in accordance with the Constitution with a view to strengthening the distribution and supervisory function of budget, improving the budget management of 6th State, intensifying the macroscopic regulation and control of the State, and ensuring the sound development of economy and society.

  Article 2 The State shall establish budget at each level of the government, namely, at the five levels: the Central Government; the provinces, autonomous regions and municipalities directly under the Central Government; the cities divided into districts and autonomous prefectures: the counties, autonomous counties, cities not divided into districts, and municipal districts; the townships, nationality townships and towns.

  Townships, nationality townships and towns where conditions do not permit the establishment of budget, subject to the determination by the People's governments of the respective provinces, autonomous regions or municipalities directly under the Central Government, may temporarily not establish budget.

  Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

  Article 4 The budget of the Central Government (hereinafter simplified as the central budget) consists of the budgets of its different departments (including the units directly under them, similarly hereinafter)。

  The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

  Article 5 The local budget consists of the general budgets of the various provinces, autonomous regions and municipalities directly under the Central Government.

  A local general budget at any level consists of the budget of the government at the corresponding level (hereinafter simplified as budget at the corresponding level and the totalized general budget at the next lower level. Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lower level means the budget of the government at the corresponding level. In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level.

  The budget of a local government at any level consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter)。

  The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

  Article 6 The budget of a department consists of the budgets of the units subordinate to it.

  Article 7 The budget of a unit refers to the budget for revenues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department.

  Article 8 The State practices a system of tax division between the Central and local governments.

  Article 9 The budget approved by the people's congress at the corresponding level shall not be altered without going through the procedures prescribed by law.

  Article l0 A budgetary year begins on January 1 and ends on December 31 according to the Gregorian calendar.

  Article 11 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit

  Chapter II Functions and Powers for Budget Management

  Article 12 The National People's Congress examines the central and local draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National People's Congress on budget and final accounts.

  The Standing Committee of the National People's Congress supervises the implementation of the central and local budgets, examines and approves the adjustment plan for the central budget, examines and approves the final accounts of the Central Government, annuls administrative rules and regulations, decisions, or orders of the State Council on budget or final accounts, which contravene the Constitution or laws, and annuls local regulations or resolutions made by the People's congresses or their standing committees of the provinces, autonomous regions or municipalities directly under the Central Government on budget or final accounts, which contravene the Constitution, laws or administrative rules and regulations.

  Article 13 A local people's congress at or above the county level examines the draft general budget at the corresponding level and the report on the implementation of the general budget, approves the budget and the report on its implementation at the corresponding level, alters or annuls inappropriate resolutions made by the standing committee of the People's congress at the corresponding level on budget or final accounts and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

  The standing committee of a local people's congress at or above the county level supervises the implementation of the general budget at the corresponding level, examines and approves the adjustment plan for the budget at the corresponding level, examines and approves the final accounts of the government at the corresponding level (hereinafter simplified as the final accounts at the corresponding level), and annuls inappropriate decisions, orders and resolutions made by the government at the corresponding level or by the people's congress at the next lower level and its standing committee on budget or final accounts.

  The people's congress of a township, nationality township or town which has established budget examines and approves the budget at the corresponding level and the report on the implementation of the budget at the corresponding level, supervises the implementation of the budget at the corresponding level, examines and approves the adjustment plan for the budget at the corresponding level, examines and approves the final accounts at the corresponding level and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

  Article 14 The State Council Compiles the drafts of the central budget and final accounts, makes report to the National People's Congress on the drafts of central and local budgets, submits for the record to the Standing Committee of the National people's Congress reports on the totalled budgets submitted for the record by the governments of provinces, autonomous regions and municipalities directly under the Central Government, organizes the implementation of the central and local budgets, makes decisions to draw on reserve funds of the central budget, works out the adjustment plan for the central budget, supervises the implementation Of the budgets of the departments of the Central Government and of the local governments, alters or annuls inappropriate decisions and orders made by the departments of the Central Government or by the local governments on budgets or final accounts, and makes report to the National people's Congress or its Standing Committee on the implementation of the central and local budgets.

  Article 15 A local government at or above the county level com piles the draft budget and draft final accounts at the corresponding level, makes report on the draft general budget at the corresponding level to the people's congress at the corresponding level, submits for the record the totalized general budget submitted by the next lower level to the standing committee of the people's congress at the corresponding level for the record, organizes the implementation of the general budget at the corresponding level, makes decisions to draw on reserve funds of the budget at the corresponding level, works out the adjustment plan for the budget at the corresponding level, supervises the budget implementation by the departments at the corresponding level and by the government at the next lower level, alters or annuls inappropriate decisions and orders made by the departments at the corresponding levels and the government at the next lower level on budget or final accounts, and makes report to the people's congress at the corresponding level or its standing committee on the implementation of the general budget at the corresponding level.

  The government of a township, nationality township or town compiles the draft budget and draft final accounts at the corresponding levels, makes report to the people's congress at the corresponding level on the draft budget, organizes the implementation of the budget at the corresponding level, makes decisions to draw on reserve funds of the budget at the corresponding level, works out the adjustment plan for the budget at the corresponding level, and makes report to the people's congress at the corresponding level on the implementation of the budget at the corresponding level.

  Article l6 The financial department under the State Council compiles the specific draft of the central budget and draft of the final accounts, practically organizes the implementation of the central and local budgets, puts forward proposals for drawing on reserve funds of the central budget, works out the specific adjustment plan for the central budget, and regularly reports to the State Council on the implementation of the central and local budgets.

  The financial department of a local government at any level compiles the specific drafts of budget and final accounts at the corresponding level, practically organizes the implementation of the general budget at the corresponding level, puts forward proposals for drawing on reserve funds of the budget at the corresponding level, works out the specific adjustment plan for the budget at the corresponding level, and regularly reports to the government at the corresponding level and the financial department of the government at the next higher level on the implementation of the general budget at the corresponding level.

  Article l7 The various departments compile the drafts Df their own budgets and final accounts, organize and supervise the budget implementation by their own departments, and regularly report to the financial departments of the governments at the corresponding levels on their budget implementation.

  Article 18 The various units compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State.

  Chapter III Scope of Budgetary Revenues and Expenditures

  Article l9 A budget consists of budgetary revenues and budgetary expenditures.

  The budgetary revenues include:

  (l) tax receipts;

  (2) receipts from the State-owned assets that should be turned over in accordance with relevant regulations;

  (3) receipts from special items; and

  (4) receipts from other sources.

  The budgetary expenditures include:

  (l) expenditure for economic construction;

  (2) expenditure for the development of undertakings in education, science, culture, public health and physical culture;

  (3) the administrative expenditure of the State;

  (4) expenditure for national defence;

  (5) expenditure for various subsidies; and

  (6) other expenditures.

  Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.

  The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.

  Article 2l Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning-over of revenues by the local governments to the Central Government and the refundment of revenues or the grant of subsidies by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record.

  Article 22 The budgetary revenues shall be used in a manner of overall consideration and arrangement. The establishment of any fund for a specific purpose, where really necessary, shall be subject to the approval by the State Council.

  Article 23 No government at a higher level may allocate, beyond its budget, any budgetary funds of the government at a lower level. No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level.

  Chapter IV Budget Compilation

  Article 24 The governments, departments and units at various levels shall compile their respective draft budgets within the period of time prescribed by the State Council.

  Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the actual implementation of the previous year's budget and to the estimation of the current year's revenues and expenditures.

  Article 26 The central budget and the budgets of local governments at various levels shall be compiled according to the dual budget system.

  Measures for the compilation of the dual budget system and rules for the implementation thereof shall be formulated by the State Council.

  Article 27 The public budget of the Central Government shall not contain deficit.

  Partial funds for construction investment indispensable to the central budget may be raised in form of domestic and foreign loans, provided that loans shall be in a rational scale and structure.

  The funds needed for the servicing of the debts already raised in the central budget shall be managed in accordance with the provisions of the preceding paragraph.

  Article 28 The local budgets at various levels shall be compiled according to the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures, and shall not contain deficit.

  The local governments may not issue local government bonds, except as otherwise prescribed by laws or the State Council.

  Article 29 The compilation of the budgetary revenues at various levels shall be in keeping with the growth rate of the gross national product.

  Revenues which must be listed in the budget in accordance with relevant regulations, may not be concealed or incompletely listed, and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues.

  Article 30 The guiding principle of practising strict economy and building up the country through thrift and hard work shall be followed in compiling the budgetary expenditures at various levels.

  The budgetary expenditures at various levels shall be compiled by making overall plans and taking all factors into consideration while securing priorities; and budgetary expenditures for various purposes shall be properly arranged under the precondition that the reasonable requirements of government public expenditures be secured.

  Article 3l Necessary funds shall be arranged in the central and relevant local budgets to assist the developing areas such as areas of regional national autonomy, old revolutionary bases and outlying and poverty stricken areas, in developing undertakings of economy and culture.

  Article 32 Reserve funds in government budgets at various levels shall be established at a ratio of 1% to 3% of the budgetary expenditures at the corresponding level for coping with the relief for natural calamities and other unexpected expenditures in the implementation of the current year's budgets.

  Article 33 Budgetary circulating funds shall be established in government budgets at various levels as prescribed by the State Council.

  Article 34 The balance of the previous year's government budget at any level may be used in the next year for the expenditure of the previous year's carry-over projects; any surplus thereof may be used as a supplement to the budgetary circulating funds; any further surplus may be used as budgetary expenditures essential to the next year.

  Article 35 The State Council shall give timely instructions regarding the compilation of the next year's draft budgets.

  The concrete matters relating to the compilation of draft budgets shall be arranged by the financial department under the State Council.

  Article 36 The governments of the provinces, autonomous regions and municipalities directly under the Central Government shall, within the period of time defined by the State Council, submit the general draft budgets at the corresponding levels to the State Council for examination, verification and totalization.

  Article 37 The financial department under the State Council shall, one month before the annual session of the National People's Congress, submit the main contents of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination.

  The financial departments under the governments of the provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts or autonomous prefectures shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the relevant special committees of the people's congresses at the corresponding levels, or to the relevant working committees or the standing committees of the people's congresses at the corresponding levels in accordance with the decisions made by the councils of chairmen of the standing committees of the people's congresses at the corresponding levels.

  The financial departments under the governments of the counties, autonomous counties, cities not divided into districts or municipal districts shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the standing committees of the people's congresses at the corresponding levels.

[1][2]
相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371