当前课程知识点:Economic law > 5. Finance and Tax Law > 5.2 Budget Preparation > 5.2
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hello class
今天我们学习第五章
today we study Chapter five
财税法之预算编制
budget preparation of Finance and Tax Law
预算编制是指
budget preparation refers to
制定预算草案的过程
the process of preparing a draft budget
预算草案是各级政府
the draft budget is prepared by governments at all levels
政府各部门
various government departments
各单位编制的
and various units
待法定程序审查和批准的
it is financial year income and expenditure plans
财政年度收支计划
which will be reviewed and approved by legal procedures
因此
therefore
预算编制
budget preparation
在预算管理程序的
in budget management process
首要的
is the foremost
基础性的环节
and basic link
我国预算法
China's Budget Law adopts
采取行政机关独任
administrative organ's sole responsibility
编制模式
preparation model
即
that is
各级政府行使本级
governments at all levels exercise their own
预算编制职权
functions and powers on budget preparation
财政部门负责
the financial department is responsible for
具体的编制工作
specific preparation work
经省级政府批准
if approved by the provincial governments
乡
townships
民族乡
ethnic townships
镇本级预算草案可以
town level’s draft budget may
由上一级政府代编
be compiled by the government at the next higher level
各级预算应当根据
the budgets at all levels shall be in accordance with
年度经济社会发展目标
the annual targets for economic and social development
国家宏观调控总体要求
general requirements of national macro-control
和跨年度预算平衡的需要
and the need for cross-year budget balance
参考上一年预算执行情况
refer to the implementation of the previous year's budget
有关支出绩效评价结果
related expenditure performance evaluation results
和本年度收支预测
and revenue and expenditure forecast for the current year
按照规定程序
in accordance with the prescribed procedure
征求各方面意见后
after soliciting opinions from all parties
进行编制
conduct preparation
预算编制
the budget preparation
应当遵循以下原则
shall follow the following principles
第一
first
完整性原则
integrity principle
又称为全面性原则
also known as the principle of comprehensiveness
即
that is
政府全部收入和支出
all government revenue and expenditure
都应当纳入预算
should be included in the budget
全口径预算反映全部财政活动
the full budget reflects all financial activities
第二
second
统一性原则
principle of unity
又称为一致性原则
also known as the principle of consistency
各级预算均
all levels of the budget
应按照统一的
should be in accordance with the unified
政府收支分类科目
classification of government revenue and expenditure
预算支出标准和要求
budgetary expenditure standards and requirements
进行编制
to be prepared
此外
in addition
预算收支
in budget revenue and expenditure
一般执行总额主义
the total doctrine is generally implemented
而不是净额主义
rather than net doctrine
不允许预算单位
budget units are not allowed to
坐收
reap a profit
坐支
or use collected cash for payment
第三
third
年度性原则
principle of year
预算应当
the budget shall be prepared
按预算年度编制
in accordance with the budget year
以本年度收入支应
use current year's revenue to cover
本年度支出
the current year's expenditure
预算年度
budget year
作为预算起止时间的跨度
as the span of starting and ending of a budget
成为预算编制和预算执行
in budget preparation and budget implementation
应当依据的法定界限
becomes the statutory limit which should be based on
世界各国的预算年度
the budget years of the world
可以分为历年制
can be divided into calendar year
和跨年制两种
and cross-year
我国预算年度
the budget year of our country
自公历1月1日起
begins from January 1 in the Gregorian calendar
至12月31日止
up to December 31
是历年制
it is calendar year system
第四
fourth
平衡性原则
principle of balance
根据财政稳健要求
on the basis of financial soundness
预算要收支平衡
to get budget balance
关键是控制政府债务
the key is to control government debt
中央一般公共预算中
in central general public budget
必需的部分资金
the necessary portion of fund
可以通过举借国内
can be raised by borrowing domestic
和国外债务等方式筹措
and foreign debt, etc.
举借债务应当
the borrowing of debts shall
控制适当的规模
be controlled on an appropriate scale
保持合理结构
maintained as a reasonable structure
地方各级预算按照
local budgets at various levels shall be prepared
量入为出
based on revenue
收支平衡的原则编制
and the balance of revenue and expenditure
除预算法另有规定外
unless otherwise specified in the Budget Law
不列赤字
no deficit shall be listed
此外
in addition
地方债的法定用途
the statutory use of local debt
举债主体
subject of debt
规模
scale
方式
mode
程序等
program and so on
受到严格限制
shall be subject to strict restrictions
预算平衡要求是周期性的
budget balancing requirements are cyclical
因此
therefore
各级政府应当建立
governments at all levels should establish
跨年度预算平衡机制
a cross-year budget balance mechanism
第五
fifth
合理性原则
principle of rationality
各级预算支出的编制
preparation of budget expenditures at various levels
应当贯彻勤俭节约的原则
shall carry out the principle of diligence and thrift
严格控制各部门
strict control over all sectors
各单位的机关运行经费
and units on the operating expenses of organs
和楼堂馆所
and the buildings and halls
等基本建设支出
and other capital construction expenditure
各级政府
governments at various levels
一般公共预算支出的编制
when preparing general public budget expenditure
应当统筹兼顾
shall make all-round consideration
在保证
on the premise of
基本公共服务合理需要的前提下
ensuring the reasonable needs of basic public services
优先安排国家确定的重点支出
prioritize the key expenditures determined by the state
我国采取复式预算模式编列
China adopts a dual budget model to prepare
分为一般公共预算
include general public budgets
政府性基金预算
government funds budget
国有资本经营预算
state-owned capital operating budget
社会保险基金预算
social insurance fund budget
彼此保持完整
they keep intact
独立
and independent each other
后三者应当
the latter three should be
与一般公共预算相衔接
connected with the general public budget
一般公共预算
the general public budget is
是将以税收为主体的财政收入
the revenue which takes tax as the main body
安排用于
which are arranged for
保障和改善民生
protecting and improving people's livelihood
推动经济社会发展
promoting economic and social development
维护国家安全
safeguarding national security
维持
and maintaining
国家机构正常运转等方面的
the normal operation of state institutions
一般公共预算的收入
revenue in the general public budget
包括各项税收收入
includes various tax revenues
行政事业性收费收入
administrative fee income
国有资源资产有偿使用收入
income from paid use of state-owned resources and assets
转移性收入和其他收入
transfer income and other income
一般公共预算支出
general public budget expenditures
按照其功能分类
are classified according to their functions
包括一般公共服务支出
including general public service expenditure
外交
diplomacy
公共安全
public safety
国防支出
defense expenditure
农业
agriculture
环境保护支出
environmental protection expenditure
教育
education
科技
science and technology
文化
culture
卫生
hygiene
体育支出
sports expenditure
社会保障及就业支出
social security and employment expenditure
和其他支出
and other expenditures
一般公共预算支出
general public budget expenditures
按照其经济性质分类
are classified according to its economic nature
包括工资福利支出
including wage and welfare expenditure
商品和服务支出
goods and services expenditure
资本性支出和其他支出
capital expenditure and other expenditures
政府性基金预算
government funds budget
是指将依照法律
means that in accordance with the laws
行政法规的规定
and the provisions of administrative regulations
在一定期限内
within a certain period of time
向特定对象征收收取
the funds collected from specific objects
或者以其他方式筹集的资金
or the funds raised by other ways
专项用于
revenues and expenditures budget specifically
特定公共事业发展的收支预算
used for the development of specific public utilities
政府性基金预算
and government fund budget
应当根据基金项目收入情况
shall be based on the income of fund project
和实际支出需要
and actual expenditure needs
按基金项目编制
and prepared according to fund project
做到以收定支
making that decision of expenditure is up to revenue
国有资本经营预算
state-owned capital operating budget
是对国有资本收益
arrangement on the income of state-owned capital
作出支出安排的收支预算
is the revenue and expenditure budget to make expenditure
国有资本经营预算
the operating budget of state-owned capital
应当按照
shall be in accordance with
收支平衡的原则编制
the principle of balance of payments and prepared
不列赤字
no deficit shall be listed
并安排资金
and arrange funds to be
调入一般的公共预算
transferred into the general public budget
社会保险基金预算
social insurance fund budget
是对社会保险缴款
is the funds raised from social insurance contribution
一般公共预算安排
general public budget arrangement
和其他方式筹集的资金
and other ways
专项用于社会保险的
the revenue and expenditure budget
收支预算
only for social insurance
社会保险基金预算
the budget of social insurance fund
应当按照统筹层次
shall be in accordance with the overall planning level
和社会保险项目分别编制
and social insurance programs and prepared separately
做到收支平衡
to make the balance of payments
这个知识点就讲到这里
that's all
再见
goodbye
-1.1 Meaning and characteristics of economic law
--1.1
-1.2Adjusting object and system of economic law
--1.2
-1.3 Relations between economic law and adjacent law
--1.3
-1.4Origin and development of economic law
--1.4
-1.5.Basic principles of economic law
--1.5
-1.6Subject and types of Economic Law
--1.6
-1.7The rights of the subjects of economic law and their obligations and responsibili
--1.7
-1.8The formulation and implementation of economic law
--1.8
--Chapter homework
-2.1The basic issues of Anti-Monopoly Law
--2.1
-2.2Related markets and their definitions
--2.2
-2.3Legal regulation of monopoly agreement
--2.3
-2.4Legal regulation on abuse of market dominance 2.4
--2.4
-2.5 Centralized legal regulation of operators
--2.5
-2.6 Legal regulation of administrative monopoly
--2.6
-2.7 Enforcement system of antimonopoly law
--2.7
-Chapter homework
--章节习题exercises
-3.1The basic problem of Anti-Unfair Competition Act
--3.1
-3.2 Regulation of Market Confusion Act
--3.2
-3.3 Regulation of Commercial Bribery
--3.3
-3.4 Regulation of False Publicity Act
--3.4
-3.5 Regulation and Defamation of Goodwill
--3.5
-3.6 Regulation of the Infringement of Trade Secrets
--3.6
-3.7 Regulation of Improper Sales with Prizes
--3.7
-3.8 Regulation of Unfair Competition in Network Field
--3.8
-Chapter homework
--exercises
-4.1 Overview of Consumer Rights and Interests Protection Act
--4.1
-4.2 The Right of Consumers
--4.2
-4.3 Operator's Obligation
--4.3
-4.4 The Protection of Consumers' Rights and Interests Made by the State and
--4.4
-4.5 Legal Liability
--4.5
-4.6 The Category of Civil Liability
--Chapter homework
--4.6
-5.1 overview of Finance and Tax Law
--5.1
-5.2 Budget Preparation
--5.2
-5.3 budget review and preparation
--5.3
-5.4 Budget Implementation and Adjustment
--5.4
-5.5 scope of application in the Government Procurement Law
--5.5
-5.6 principles and policies of government procurement
--5.6
-5.7 government procurement procedures and methods
--5.7
-5.8 government procurement contract
--5.8
-5.9 government procurement relief mechanism
--5.9
-5.10 principle of law-based taxation
--5.10
-5.11 taxpayer's right
--5.11
-5.12 tax constitutive requirements
--5.12
-5.13 the principles of the turnover tax law
--5.13
-5.14 principle of income tax law
--5.14
-5.15 principle of Property Tax Law
--Chapter homework
--5.15
-6.1 the concepts of finance and Financial Law
--6.1
-6.2 China's financial institutions and regulatory agencies
--6.2
-6.3 central bank law
--6.3
-6.4 commercial bank law system
--6.4
-6.5the securities regulatory system
--Chapter homework
--6.5
-Final Examination