5.2在线视频

同学你好
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