Tongren City People's Government
9 年全市及市本级预算调整方案(草案)的报告 Report on the 2009 and city-level budget adjustment plan (draft)
9 年 12 月 26 日在市二届人大常委会第 22 次会议上 ——At the 22nd meeting of the Standing Committee of the Second Municipal People's Congress on December 26 , 2009
Tongren City People's Government
Director, Deputy Director, Secretary General, Members:
全市各级各部门坚定不移贯彻中央、省、市决策部署，切实落实减税降费各项政策措施，政策性减收红利释放明显。 Since the beginning of this year, all levels and departments of the city have unswervingly implemented the central, provincial, and municipal decision-making arrangements, and have effectively implemented various policies and measures to reduce taxes and fees. The policy-based reduction of dividends has been significantly released. 2019年11月征收期结束，全市共计减免税费25.75亿元，有效减轻了企业负担，激发了市场创新和发展活力，促进了全市经济运行总体平稳、稳中提质。 By the end of the collection period in November 2019, the city's total tax reduction and exemption was 2.575 billion yuan, which effectively reduced the burden on enterprises, stimulated market innovation and development vitality, and promoted the city's overall economic stability and stability. With the tax and fee reduction effects continuing to appear, the city's general public budget revenue has been significantly reduced. As of the end of November 2019, the city's general public budget revenue has reached 5.949 billion yuan, accounting for 81.72% of the beginning of the budget, a year-on-year increase of -7.99% 509 million yuan. Looking at the situation throughout the year, under the continuous promotion of various tax and fee reduction policies and economic downturn factors, it is expected that by the end of the current year, the reduction of the general public budget revenue of the city will be further expanded. 201 9 年全市及市本级预算作适当调整。 In accordance with the requirements for reasonable adjustment of expectations and ensuring the balance of annual budget revenue and expenditure, it is recommended that appropriate adjustments be made to the citywide and city-level budgets in 2009. 和《贵州省预算审查监督条例》 有关规定，现将201 9 年全市及市本级预算调整方案(草案)报告如下，请予审议。 In accordance with the relevant provisions of the "Budget Law of the People's Republic of China" and the "Regulations on the Examination and Supervision of the Budget of Guizhou Province" , the budget adjustment plan (draft) for the entire city and municipal level in 2011 is reported as follows, please review it.
I. Adjustments to the General Public Budget
(I) Adjustments to the city's general public budget
关于一般公共预算 收入 拟调整情况 1. Proposed adjustment of general public budget revenue
减收因素影响情况。 ① Impact of income reduction factors. It is mainly due to tax and fee reductions and economic downturns. After analysis, it is estimated that the total public budget revenue at the city and county levels will be reduced by 1.53 billion yuan throughout the year. In terms of policy revenue reduction. 7.11亿元，将减收市县级收入2.74亿元;二是企业所得税优惠政策加大，全年预计减征企业所得税1.1亿元，将减收市县级收入 0.35亿元 ;三是 增值税小规模纳税人 地方 “六税两费”减按50%征收 ，全年 预计减免资源税、城镇土地使用税、房产税、耕地占用税、印花税、城建税、教育费附加、地方教育附加共计4.81亿元， 将减收市县级 收入3.46亿元 ;四是新修订的个人所得税法实施，全年 预计减免个人所得税2.96亿元， 将减收市县 收入0.95亿元。 The first is the reduction of the value-added tax rate. It is estimated that the value-added tax will be reduced by 711 million yuan, which will reduce the city-level and county-level income by 274 million yuan. The second is the increase in preferential corporate income tax policies. The city and county-level income is reduced by 35 million yuan ; the third is that the local "six taxes and two fees" of small-scale value-added taxpayers will be levied at 50% . It is estimated that resource tax, urban land use tax, real estate tax, cultivated land occupation tax, Stamp tax, urban construction tax, education surcharge, and local education surcharge total 481 million yuan, which will reduce city and county income by 346 million yuan . The fourth is the implementation of the newly revised personal income tax law, which is expected to reduce or reduce personal income tax of 296 million yuan throughout the year . The city and county income was 95 million yuan.
一般公共预算收入拟调整情况。 ② The planned adjustment of general public budget revenue. Based on the calculation of the above income reduction factors, combined with the actual implementation since this year, and considering other favorable income growth factors, it is recommended to adjust the expected target of the city's general public budget revenue in 2019 as follows:
The city's general public budget revenue was adjusted from the 7.28 billion yuan budget at the beginning of the year, an increase of 5.17% from the previous year ’s final target, to 6.32 billion yuan, a decrease of 960 million yuan, and an estimated increase of -8.69%. Among them: the tax revenue was adjusted from 5.533 billion yuan at the beginning of the year to 4.552 billion yuan, which was reduced by 981 million yuan, and it is expected to increase by -11.42% after adjustment; non-tax revenue was adjusted from 1.747 billion yuan at the beginning of the year to 1.768 billion yuan, increased by 0.21 100 million yuan, after adjustment is expected to increase -0.78% over the previous year, non-tax accounted for 27.97%.
What needs to be reported is: due to the large changes in various income reduction factors, in the implementation of the budget, in order to ensure the annual income and expenditure balance, further increase the non-tax income settlement and asset activation disposal to make up for the financial gap. Under the circumstances of large tax reduction and non-tax stability, the corresponding non-tax proportion is relatively high, and it is expected to change slightly throughout the year.
关于一般公共预算 支出 拟调整情况 。 2. Regarding the planned adjustment of general public budget expenditure . 3 0亿元， 比上年决算数 增长 5.02 %。 At the beginning of the year, the city's general public budget expenditure arrangement was 43 billion yuan, an increase of 5.02 % over the previous year's final accounts . 18 亿元，比年初预算减少 12 亿元，调整后比上年增长 2.09 %。 The proposed adjustment is 418 billion yuan, 1.2 billion yuan less than the beginning of the year, and an increase of 2.09 % over the previous year after adjustment . The main reasons for the adjustment are: First, the general public budget revenue has decreased, and some expenditures have been reduced accordingly. 。 Second, since this year, due to the need for funds at all levels to prevent and resolve debt risks, the funds that can be adjusted into the general public budget overall arrangement are expected to decrease, and some expenditures will be reduced accordingly .
(II) Adjustment of the general public budget at the municipal level
关于一般公共预算收入调整。 1. Regarding general public budget income adjustment. The city's general public budget revenue consists of a proportion of the county-level tax revenue and non-tax revenue of municipal organizations. 所辖区(县) 一般公共预算收入调整后， 市本级收入相应需作调整。 After the general public budget revenue of the district (county) under the jurisdiction of the city is adjusted, the city's income at the corresponding level needs to be adjusted accordingly. 一般公共预算收入 作如下调整: Based on the calculation of the estimated completion of tax revenue in the general public budget revenue of each district (county), combined with the estimated completion of non-tax revenue at the municipal level, it is recommended that the general public budget revenue at the municipal level be adjusted as follows:
The city's general public budget revenue at the beginning of the year was 1.56 billion yuan, an increase of 4.89% from the previous year ’s final target, adjusted to 1.39 billion yuan, a reduction of 170 million yuan, and an estimated increase of -6.54%. Among them: tax revenue was adjusted from 1.08 billion yuan at the beginning of the year to 860 million yuan, reduced by 220 million yuan, and it is expected to increase by -14.33% after adjustment; non-tax revenue was adjusted from 480 million yuan at the beginning of the year to 530 million yuan, increased by 0.5 100 million yuan, an increase of 9.73% is expected after adjustment, and the proportion of non-taxes is 38.13%. 盘活国有资产(资源) 和 依法应收尽收的 罚没收入增加。 The increase in non-tax revenue at the municipal level is mainly due to the increase in the activation of state-owned assets (resources) and the increase in fines and confiscated income receivable according to law .
关于一般公共预算 支出 的调整 。 2. Regarding the adjustment of general public budget expenditure . ，市本级安排的支出未含上级专款， 预算 数为 4 2 . 55 亿元，其中 : 市本级 列支 34.28 亿元，对区县 补助 7. 2 亿元，上解上级支出 1.07 亿元。 At the beginning of the year , municipal-level expenditures did not include higher-level special funds, and the budget amount was 425 billion yuan, of which : municipal- level expenditures were 3.428 billion yuan, subsidies to districts and counties were 720 million yuan, and higher-level expenditures were 107 million yuan. yuan. Since the beginning of this year, due to factors such as the successive transfer of higher-level transfer payments, the addition of general bond funds for the current year, and the reduction in tax and fee reductions in municipal revenues, major changes have occurred in municipal expenditures. The following adjustments are recommended:
The general public budget expenditure at the municipal level was adjusted from 3.428 billion yuan at the beginning of the year to 6.3 billion yuan, mainly due to the increase in expenditures for special expenditures at higher levels. The adjusted expenditure at the municipal level is expected to increase by 29.1% over the previous year. The main reason for the increase in expenditure at the municipal level is that after all urban and rural residents' medical insurance has been adjusted to municipal level coordination this year, the municipal level expenditure will increase. ，根据省财政下达市本级当年新增债券资金以及市本级 保工资、保运转、保基本民生“三保” 需求变化情况 ， 需要调整增加部分支出项目。 Since the beginning of this year , according to the provincial government's new bond funds for the current year at the municipal level and the changes in the "three guarantees" demand for guaranteed wages, guaranteed operation, and basic people's livelihood at the municipal level , some additional expenditure items need to be adjusted. 388万元，全部安排用于铜仁高新区易地扶贫搬迁教育配建项目。 The first was to add 3.88 million yuan of general bond funds , all of which were arranged for the Tongren Hi-tech Zone's poverty alleviation and relocation education education construction project. After the provincial bond refinancing funds were issued, the city's general debt balance will be increased accordingly. So far, the city's general debt limit is RMB903.881 million, and the general debt balance is RMB903.354 million. The debt balance is within the limit. , 主要 通过 清理调整今年内不需再执行的其他各项结余指标 和 收回的存量资金统筹安排。 The second is an increase of 126.83939 million yuan in "three guarantees" , mainly through the adjustment and adjustment of other balance indicators and the resumption of existing funds that will not be implemented this year .
7.2亿元调整为15.5亿元，主要是省直管县管理体制改革后，部分原由省直接下达县级转移支付，调整为市级转分配下达区县后增加。 Subsidized subordinated expenditures were adjusted from 720 million yuan arranged at the beginning of the year to 1.55 billion yuan. This was mainly due to the reform of the management system of counties directly under the provincial government, and some of them were directly transferred by the province to county-level transfer payments, and increased after being adjusted to city-level transfer allocations to districts and counties.
当年专项 上解 省级支出 增加。 Expenditure of the superiors of the higher level was adjusted from 107 million yuan arranged at the beginning of the year to 365 million yuan, mainly due to the increase in provincial expenditures of the special higher level of the year .
。 3. Balance of payments . 82.15 亿元 。 City-level revenue totaled 8.215 billion yuan . .73 亿元 (含省下达市由市转区县部分) 、下级上解收入6.9亿元、调入资金 5.6亿元、 债务转贷收入0.04亿元。 Of which: 1.39 billion yuan of general public budget income at this level, 5.573 billion yuan of subsidy income from higher levels (including the transfer of cities from cities to districts and counties) , 690 million yuan of income from lower-level superiors, 560 million yuan of transferred funds , and debt transfer Loan income was RMB 04 million. City-level expenditures totaled 8.215 billion yuan. Of which: the city's general public budget expenditure of 6.3 billion yuan, subsidized lower-level expenditures of 1.55 billion yuan, and higher-level expenditures of 365 million yuan. break even.
年度内上级 非固定专项补助 和上解上级支出 全部 下达 后，实际 收 支还会变化 ，届时在报告年度预算执行时，再向市人大常委会报告。 What needs to be reported is that after the non-fixed special subsidies of superiors and expenses of superiors are all released within the year, the actual income and expenditure will change . At that time, when reporting the implementation of the annual budget, they will report to the Standing Committee of the Municipal People's Congress.
(3) Main measures adopted for annual budget balance. 一是 正确处理减税降费与加强收入征管的关系，在切实落实各项减税降费政策的同时，依法加强 征管， 充分挖掘征收潜力，做到 应收尽收。 After reducing the expected target of general public budget revenue for the whole year, in order to ensure the budget balance of the year, the following measures are taken: First , the relationship between tax reduction and fee reduction and strengthening of revenue collection and management shall be properly handled. Strengthen the collection and management in accordance with the law , fully tap the potential of collection, and achieve the full collection of receivables. 严格落实过“紧日子”各项要求，执行压减党政机关行政经费的 8% 和会议费、培训费等一般性支出的 10%到位 ，将节省下来的资金优先安排用于落实“三保”支出、支持打赢三大攻坚战等重点领域。 The second is to strictly implement the requirements of the "tight days" , reducing 8% of the administrative expenses of party and government organs and 10% of general expenses such as conference and training expenses , and prioritizing the saved funds for the implementation of " "Three guarantees" spending, support to win the three major areas of attack and other key areas. 对当年可支可不支的 支出 项目，不再执行，将其结余全部用于平衡预算。 The third is to clean up the expenditure items of the annual budget arrangement. The expenditure items that can be spent in the current year will no longer be implemented, and all the balances will be used to balance the budget. The fourth is to vigorously revitalize existing funds and state-owned assets. For all kinds of carry-over balance funds that have been used for more than two years or less than two years and do not need to be arranged according to the original channel, all the financial coordination arrangements at the same level are recovered. Realize some state-owned assets reasonably, and use the realised disposal income to make up for the income reduction gap. 加强财政资金统筹使用。 The fifth is to strengthen the overall use of fiscal funds. 入 一般公共预算统筹安排。 All government fund budgets and state-owned capital operating budgets that are not required to be carried forward and carry over from the balance of funds are transferred to the general public budget overall arrangement. 是积极争取上级转移支付增量，弥补当年财力缺口。 Sixth , actively strive for the increase of transfer payments from superiors to make up for the financial gap of the year.
Adjustments to the budget of government funds
(1) Regarding the adjustment of the municipal government fund budget. The adjustment of the budgetary revenues and expenditures of government funds in all districts (counties) of the city shall be reported to the Standing Committee of the same level for consideration by the districts (counties) in accordance with procedures, and no unified adjustment will be made at the municipal level.
(II) Adjustment of the budget of the municipal government fund
Income From the 1.356 billion yuan arranged at the beginning of the year, it was adjusted to 1.12 billion yuan, a reduction of 236 million yuan, and an increase of 4.83% year-on-year after adjustment. Mainly due to the increasing downward pressure on the economy, in addition to resolving historical issues at the municipal level, revitalizing land assets and increasing part of land repayment fees, the transaction volume of the remaining commercial land has fallen sharply, resulting in government fund revenues reduced from the beginning of the year Close.
2. Expenditure. It was adjusted from 540 million yuan arranged at the beginning of the year to 901 million yuan (excluding higher-level funds), an increase of 361 million yuan, and an increase of 53.23% year-on-year after adjustment. The main reason for the adjustment was that the land transfer fee paid for solving the problems left over by history was 410 million yuan, and all arrangements were used for municipal state-owned investment companies to prevent the resolution of debt risks. The balance of land transfer income in that year was all transferred to the general public budget overall arrangement.
Adjustments to the operating budget of state-owned capital
(1) Regarding the adjustment of the city's state-owned capital operating budget. No unified adjustment at the municipal level (for the same reasons).
(II) Adjustment of the Municipal State-owned Capital Operating Budget
income. 0.5亿元 ，不作调整 。 50 million yuan was arranged at the beginning of the year without adjustment .
expenditure. 0.25亿元调整为0.5亿元，全部用于补充市级航班培育基金。 It was adjusted from 25 million yuan arranged at the beginning of the year to 50 million yuan, all of which were used to supplement the municipal flight training fund.
Fourth, the adjustment of the social insurance fund budget
(1) Adjustment of the city's social insurance fund budget
收入。 Income 76.99亿元调整为74.77亿元，调减2.22亿元。 From the 7.699 billion yuan arranged at the beginning of the year, it was adjusted to 7.477 billion yuan, a reduction of 222 million yuan. The main reason for the adjustment was that the social insurance premium rate for the tax reduction and fee reduction policy was reduced and income decreased.
2. Expenditure. The 6.831 billion yuan arranged at the beginning of the year was adjusted to 6.975 billion yuan, an increase of 144 million yuan. The main reason for the adjustment is that the treatment standards for some types of insurance have increased.
(II) Adjustment of the budget of the municipal social insurance fund
收入。 Income 32亿元调整为58.58亿元，调增26.58亿元。 From the 3.2 billion yuan arranged at the beginning of the year, it was adjusted to 5.858 billion yuan, an increase of 2.658 billion yuan. The main reason for the adjustment was that the urban and rural residents' medical insurance was adjusted to the municipal-level co-ordination to increase municipal-level income.
2. Expenditure. From the 2.918 billion yuan arranged at the beginning of the year, it was adjusted to 5.538 billion yuan, an increase of 2.62 billion yuan. The main reason for the adjustment was that the urban and rural residents' medical insurance was adjusted to increase the expenditure after the city-level co-ordination.
Please review the above budget adjustment plan.