财政部关于中央和地方预算的报告 中英双语

财政部

REPORT ON THE IMPLEMENTATION OF THE CENTRAL AND LOCAL BUDGETS FOR 2008 AND ON THE DRAFT CENTRAL AND LOCAL BUDGETS FOR 2009

Second Session of the Eleventh National People's Congress March 5, 2009

Ministry of Finance of the People's Republic of China

各位代表：
Fellow Deputies,

受国务院委托，向大会报告2008年中央和地方预算执行情况，提出2009年中央和地方预算草案，请予审议，并请全国政协各位委员提出意见。
The Ministry of Finance has been entrusted by the State Council to report on the implementation of the central and local budgets for 2008 and submit the draft central and local budgets for 2009 for your deliberation and approval, and also for comments and suggestions from the members of the National Committee of the Chinese People's Political Consultative Conference (CPPCC).

一、2008年中央和地方预算执行情况
I. Implementation of the Central and Local Budgets for 2008

2008年，面对国内外严峻复杂的形势，在中国共产党的正确领导下，全国各族人民坚持以邓小平理论和“三个代表”重要思想为指导，深入贯彻落实科学发展观，全面落实中央各项方针政策和十一届全国人大一次会议有关决定决议，改革开放和社会主义现代化建设取得新的重大成就。中央和地方预算执行情况较好，财政改革与发展也有新进展。
In the face of the grim and complex situations at home and abroad, the people of all our ethnic groups under the correct leadership of the Communist Party of China and the guidance of Deng Xiaoping Theory and the important thought of Three Represents, thoroughly applied the Scientific Outlook on Development and comprehensively implemented the principles and policies of the central leadership and the decisions and resolutions of the First Session of the Eleventh National People's Congress (NPC) in 2008. As a result, we made major continued achievements in reform, opening up and socialist modernization. The central and local budgets were satisfactorily implemented and fresh progress was made in reform and development of the public finance system.

全国财政收入61316.9亿元，比2007年（下同）增加9995.12亿元，增长19.5%，完成预算的104.8%。其中：中央本级收入32671.99亿元，地方本级收入28644.91亿元。加上调入中央预算稳定调节基金1100亿元，安排使用的收入总量62416.9亿元。全国财政支出62427.03亿元，增加12645.68亿元，增长25.4%，完成预算的101.7%。其中：中央本级支出13374.31亿元，地方本级支出49052.72亿元。加上安排中央预算稳定调节基金192亿元，支出总量合计62619.03亿元。
National revenue reached 6.13169 trillion yuan, an increase of 999.512 billion yuan or 19.5% over 2007 (both here and below), equivalent to 104.8% of the target. This consists of 3.267199 trillion yuan collected by the central government and 2.864491 trillion yuan collected by local governments. Added to the 110 billion yuan taken from the central budget stabilization fund, total revenue came to 6.24169 trillion yuan. National expenditures amounted to 6.242703 trillion yuan, an increase of 1.264568 trillion yuan or 25.4%, equivalent to 101.7% of the target. This figure consists of 1.337431 trillion yuan used by the central government and 4.905272 trillion yuan used by local governments. Added to the 19.2 billion yuan set aside for the central budget stabilization fund, total expenditures amounted to 6.261903 trillion yuan.

中央财政收入33611.92亿元，增加4999.97亿元，增长17.5%，完成预算的103.3%。其中：中央本级收入32671.99亿元，地方上解收入939.93亿元。加上调入中央预算稳定调节基金1100亿元，安排使用的收入总量34711.92亿元。中央财政支出36319.92亿元，增加6739.97亿元，增长22.8%，完成预算的102.5%。其中：中央本级支出13374.31亿元，对地方税收返还和转移支付支出22945.61亿元。安排中央预算稳定调节基金192亿元以备以后使用。支出总量合计36511.92亿元。收支相抵，中央财政赤字1800亿元，控制在十一届全国人大一次会议批准的数额之内。2008年末中央财政国债余额53270.76亿元，控制在年度预算限额55185.85亿元以内。
Revenue in the central budget totaled 3.361192 trillion yuan, an increase of 499.997 billion yuan or 17.5%, equivalent to 103.3%of the target. This consists of 3.267199 trillion yuan directly collected by the central government and 93.993 billion yuan turnedover by local governments. Added to the 110 billion yuan from the central budget stabilization fund, total revenue came to 3.471192 trillion yuan. Expenditures in the central budget totaled 3.631992 trillion yuan, an increase of 673.997 billion yuan or 22.8%, equivalent to 102.5% of the target. This figure consists of 1.337431 trillion yuan used by the central government and 2.294561trillion yuan in tax rebates and transfer payments to local governments. A total of 19.2 billion yuan was set aside for the central budget stabilization fund. Total expenditures thus added up to 3.651192 trillion yuan. Expenditures exceeded revenue, leaving a deficit of 180 billion yuan, which was within the target approved at the First Session of the Eleventh NPC. The outstanding balance of government bonds in the central budget at the end of 2008 totaled 5.327076 trillion yuan, which was under the set limit of 5.518585 trillion yuan.

中央财政对地方税收返还和转移支付情况。2008年中央对地方税收返还和转移支付22945.61亿元，增加4807.72亿元，增长26.5%，完成预算的106.1%。包括：税收返还4282.19亿元，增长3.9%。财力性（含一般性）转移支付8696.49亿元，增长22%。专项转移支付9966.93亿元，增长44.6%，增幅高主要是增加了补助地方教育、医疗卫生等重点事业发展支出。中央对地方税收返还和转移支付相应形成地方财政收入，并由地方安排财政支出。地方支出平均38%的资金来源于中央财政转移支付，其中中西部地区支出平均54.4%的资金来源于中央财政转移支付。
The central government's tax rebates and transfer payments to local governments. The central government turned over 2.294561 trillion yuan in tax rebates and transfer payments to local governments in 2008, an increase of 480.772 billion yuan or 26.5%, representing 106.1% of the target. This total consists of 428.219 billion yuan in tax rebates, up 3.9%, 869.649 billion yuan in fiscal transfer payments including general transfer payments, a 22% increase, and 996.693 billion yuan in special transfer payments, a 44.6% increase. The large increase in this last item was mainly due to the huge increase in expenditures required to subsidize key local programs such as education and medical and health care. Tax rebates and transfer payments turned over to local governments became part of the revenue of local governments, which made arrangements for their utilization. Transfer payments from the central government accounted for an average of 38% of local government spending nationwide and 54.4% in the central and western regions.

地方财政收入51590.52亿元，增加9880.01亿元，增长23.7%，完成预算的106.4%。其中：地方本级收入28644.91亿元，来自中央税收返还和转移支付收入22945.61亿元。地方财政支出49992.65亿元，增加10790.57亿元，增长27.5%，完成预算的103.1%。其中：地方本级支出49052.72亿元，上解中央支出939.93亿元。地方财政收支相抵，结转和结余1597.87亿元，主要是中央和地方财政用超收收入安排的部分尚未执行完需结转的项目和结余资金。
Revenue of local governments totaled 5.159052 trillion yuan, an increase of 988.001 billion yuan or 23.7%, equivalent to 106.4% of the target. This consists of 2.864491 trillion yuan collected by local governments and 2.294561 trillion yuan in tax rebates and transfer payments from the central government. Local government expenditures totaled 4.999265 trillion yuan, an increase of 1.079057 trillion yuan or 27.5%, equivalent to 103.1% of the target. This total consists of 4.905272 trillion yuan spent by local governments and 93.993 billion yuan turned over to the central government. Revenue exceeded expenditures, leaving a surplus of 159.787 billion yuan, which mainly came from the surplus revenue in the central and local budgets that was not spent and will be rolled over into local budgets this year.

此外，全国政府性基金收入15636.35亿元，增加4467.2亿元，增长40%。全国政府性基金支出14984.7亿元，增加5300.26亿元，增长54.7%。
In addition, revenue from government-controlled funds nationwide totaled 1.563635 trillion yuan, an increase of 446.72 billion yuan or 40%. Expenditures from these funds came to 1.49847trillion yuan, representing an increase of 530.026 billion yuan or 54.7%.

中央政府性基金收入2525.66亿元，增长78%，增幅高主要是彩票公益金收入纳入预算管理及中央财政外汇经营基金财务收入增加较多。其中：三峡工程建设基金收入202.59亿元，铁路建设基金收入555.04亿元，民航机场管理建设费收入96.21亿元，港口建设费收入91.48亿元，大中型水库移民后期扶持基金收入148.70亿元，彩票公益金收入348.14亿元，中央财政外汇经营基金财务收入684.91亿元。加上上年结转收入559.87亿元，可安排使用的收入总量3085.53亿元。中央政府性基金本级支出2056.72亿元，增长94.5%。其中：三峡工程建设基金支出204.56亿元，铁路建设基金支出621亿元，民航机场管理建设费支出53.13亿元，港口建设费支出101.85亿元，彩票公益金用于社会福利、体育、教育等社会公益事业支出205.47亿元，中央财政外汇经营基金财务支出682.87亿元。加上补助地方的大中型水库移民后期扶持基金等支出464.89亿元，以及结转下年支出563.92亿元，支出总量合计3085.53亿元。
Revenue from the funds controlled by the central government reached 252.566 billion yuan, an increase of 78%. This large increase was mainly attributable to profits from the sale of lottery tickets coming under budgetary control and strong growth in revenue from the foreign exchange funds controlled by the central government. Total revenue includes 20.259 billion yuan from the fund for developing the Three Gorges Project, 55.504 billion yuan from the fund for developing railways, 9.621 billion yuan from civilian airport administration and development fees, 9.148 billion yuan from port development fees, 14.87 billion yuan from the fund for providing continuing aid to residents relocated to make way for the construction of large and medium-sized reservoirs, 34.814 billion yuan in profits from the sale of lottery tickets, and 68.491 billion yuan from operations of the foreign exchange funds controlled by the central government. Added to the 55.987 billion yuan from 2007, total revenue came to 308.553 billion yuan. Expenditures by the central government from funds under its control totaled 205.672 billion yuan, an increase of 94.5%. This includes 20.456 billion yuan from the fund for developing the Three Gorges Project, 62.1 billion yuan from the fund for developing railways, 5.313 billion yuan from civilian airport administration and development fees, 10.185 billion yuan from port development fees, 20.547 billion yuan taken from profits from the sale of lottery tickets to support social welfare programs, sports, education and other public service programs, and 68.287 billion yuan from operations of the central government foreign exchange fund. Added to the 46.489 billion yuan in subsidies for local governments from the fund for providing continuing aid to residents relocated to make way for the construction of large and medium-sized reservoirs and the 56.392 billion yuan rolled over into this year, total expenditures amounted to 308.553 billion yuan.

地方政府性基金收入13110.69亿元，增长34.5%，增幅高主要是土地出让收入全额纳入预算管理。其中：土地出让及新增建设用地土地有偿使用费收入10375.28亿元，养路费收入1184.88亿元。地方政府性基金支出12927.98亿元，增长49.9%。其中：土地相关支出10172.5亿元，包括征地、拆迁补偿以及补助征地农民支出3778.15亿元（增长113%，增长多主要是各地普遍提高了对失地农民的征地补偿标准），土地开发和耕地保护支出1286.22亿元，廉租住房支出141.65亿元，农村基础设施建设、基本农田建设和保护支出369.88亿元，城市建设支出3035.32亿元，破产或改制国有企业土地收入用于职工安置等支出1561.28亿元。养路费支出1173.44亿元。
Revenue from funds controlled by local governments reached 1.311069 trillion yuan, up 34.5%. This huge increase was mainly the result of the incorporation of all the income from the transfer of land-use rights into local budgets. Total revenue includes 1.037528 trillion yuan from the transfer of land-use rights and compensation for the use of new land for construction and 118.488 billion yuan from road maintenance fees. Total expenditures by local governments taken from the funds they control increased by 49.9% to reach 1.292798 trillion yuan. This figure includes 1.01725 trillion yuan in land-related expenditures which consists of 377.815 billion yuan as compensation for land requisition, housing demolition and resident relocation and subsidy grants to farmers for land expropriations, a large increase of 113% primarily attributable to the widespread increase in the level of compensation paid to farmers dispossessed of their land; and 128.622 billion yuan for developing and protecting farmland; 14.165 billion yuan for building low-rent housing; 36.988 billion yuan for developing rural infrastructure and developing and protecting primary farmland; 303.532 billion yuan for promoting urban development; and 156.128 billion yuan generated from the transfer of the land-use rights of bankrupt state-owned enterprises and those converted into joint stock companies and used to provide for their laid-off employees. A total of 117.344 billion yuan was spent in financing road maintenance.

政府性基金收入按规定专款专用。政府性基金当年收入与支出不完全相等，主要原因是根据有关资金管理办法，部分收入结转下年使用。
Revenue from government-controlled funds was used exclusively for its intended purposes. The discrepancy between revenue and expenditures from these funds in 2008 arose primarily as a consequence of the requirement to roll over a portion of this revenue into this year in accordance with the measures for managing these funds.

2008年预算具体执行及财政主要工作如下：
Following is an overview of budget implementation and financial work in 2008:

（一）财政收入增长及超收使用情况
1. Budgetary revenue growth and use of surplus revenue

2008年，在经济发展的基础上，税务、海关、财政等部门依法加强收入征管，财政收入总体保持较快增长，但增幅明显前高后低。上半年，经济增长快，企业效益比较好，同时受2007年企业利润大幅增长、汇算清缴企业所得税入库较多以及税收政策调整翘尾增收等特殊因素影响，全国财政收入增长33.3%。下半年，这些特殊因素没有了，尤其是受国际金融危机影响，经济增幅下降，企业利润减少，2008年企业所得税税率大幅下调后，为加强和改善财政宏观调控、促进经济平稳较快发展，又出台了一系列税费减免政策，全国财政收入增幅逐步回落。下半年，全国财政收入增长5.2%，其中中央本级收入下降0.9%。
Thanks to intensified efforts in revenue collection and management by tax, customs and public finance departments in addition to economic development, overall revenue growth was fairly rapid, though growth in the second half of the year was noticeably more sluggish. Thanks to rapid economic growth and good corporate performance in the first half of the year, plus special factors such as the 2007 surge in corporate profits, increase in corporate income tax receipts and the effect of tax policy adjustments, national revenue grew by 33.3%. None of these special factors were present in the second half of the year. Due mainly to the impact of the global financial crisis, economic growth slowed and corporate profits weakened. Following a big cut in the corporate income tax rate in 2008, a series of policies to reduce or exempt taxes and fees were introduced to strengthen and improve macro-control through management of public finance and promote steady and rapid economic growth. This led to the slower growth in national revenue. National revenue grew by 5.2% in the second half of the year, while revenue collected by the central government dropped by 0.9%.

中央财政主要收入项目。国内增值税13497.42亿元，增长16.3%，完成预算的100.7%。国内消费税2567.8亿元，增长16.4%，完成预算的104%。进口货物增值税、消费税7391.07亿元，增长20.1%，完成预算的107.8%。出口货物退增值税、消费税5865.9亿元，增长4.1%，完成预算的102%（账务上作冲减收入处理）。营业税232.1亿元，增长14.5%，完成预算的103.2%。企业所得税7173.4亿元，增长27%，完成预算的111.6%，主要原因是汇算清缴2007年企业所得税增加较多。个人所得税2234.18亿元，增长16.9%，完成预算的110.1%，超预算较多主要是城镇居民人均可支配收入增加和征管加强。证券交易印花税949.68亿元，下降51.2%，完成预算的48.8%，未完成预算主要是股市低迷、降低证券交易印花税税率并改为单边征收导致大幅减收。关税1769.95亿元，增长23.6%，完成预算的110.6%，主要原因是一般贸易进口增长较快。非税收入1704.51亿元，增长23.6%，完成预算的118.4%，超预算较多主要是推进资源有偿使用制度改革，探矿权、采矿权使用费及价款收入和矿产资源补偿费收入增加较多。
Main revenue items in the central budget. Domestic VAT reached 1.349742 trillion yuan, up 16.3% and equivalent to 100.7% of the target. Domestic sales tax reached 256.78 billion yuan, a rise of 16.4% and equivalent to 104% of the target. VAT and sales tax on imports amounted to 739.107 billion yuan, up 20.1% and equivalent to 107.8% of the target. VAT and sales tax rebates for exports totaled 586.59 billion yuan, up 4.1% and equivalent to 102% of the target, which represents a decrease in revenue by the same amount. Business tax totaled 23.21 billion yuan, an increase of 14.5% and equivalent to 103.2% of the target. Corporate income tax registered 717.34 billion yuan, a rise of 27% and equivalent to 111.6% of the target, with the high increase mainly due to the large increase in corporate income tax in 2007. Individual income tax reached 223.418 billion yuan, up 16.9% and equivalent to 110.1% of the target, with the large increase mainly due to the growth of per capita disposable income for urban residents and improved collection and management. The securities transaction stamp tax reached 94.968 billion yuan, down 51.2% and equivalent to 48.8% of the target, with the shortfall due to a large decline in revenue triggered by the sluggish stock market, the reduction of the securities transaction stamp tax rate and the scrapping of the stamp tax on stock purchases. Tariffs hit 176.995 billion yuan, an increase of 23.6% and equivalent to 110.6% of the target, mainly due to the rapid growth of general imports. Non-tax revenue hit 170.451 billion yuan, up 23.6% and equivalent to 118.4% of the target, with the high increase mainly due to the increase in fees for mineral prospecting and mining rights and resource consumption charges as well as mineral resource compensation fees following reform of the system for paid use of resources.

超收收入使用。全国财政收入比预算超收2830.9亿元，其中，中央财政超收1080.2亿元。超收形成的原因主要是工商业增加值、全社会固定资产投资额、外贸进出口总额、社会消费品零售总额等与税收直接相关的经济指标实际增长高于预期，同时2007年企业利润大幅增长、2008年汇算清缴2007年企业所得税等因素增加了较多收入。根据有关法律法规和十一届全国人大一次会议有关决定决议要求，中央财政超收收入安排使用具体情况是：增加对地方税收返还和转移支付支出185亿元；增加教育支出20亿元，主要是对地震灾区学生给予临时特别资助等；增加科学技术支出5亿元，用于重大科研装备自主研制等；车辆购置税超收40亿元，通过车辆购置税支出划转到中央地震灾后恢复重建基金，用于公路灾后恢复重建；因6月份成品油提价，增加对农业、渔业、林业等行业补助291亿元；增加救灾及应对突发公共事件支出47亿元，用于需追加的特大自然灾害救济、抗震救灾及应对婴幼儿奶粉事件等支出；为应对国际金融危机，进一步扩大内需，增加中央政府公共投资300亿元，主要用于保障性安居工程、重大基础设施等建设；安排中央预算稳定调节基金192亿元，转到以后年度经预算安排使用。2008年中央财政超收收入安排情况，国务院已向十一届全国人大常委会报告。
The use of surplus revenue. National revenue exceeded the budget target by 283.09 billion yuan, including a 108.02 billion yuan surplus in the central budget. The main reasons for the surplus are as follows: increases in real terms in economic indexes directly related to tax revenue, including the value-added of industry and commerce, total fixed asset investment, total volume of imports and exports and total retail sales of commodities, exceeded the projected figures. In addition, the increase in corporate income tax added to national revenue by a large margin due to the considerable increase in corporate profits in 2007. Surplus revenue in the central budget was used in the following areas in accordance with relevant laws and regulations as well as resolutions and decisions of the First Session of the Eleventh NPC. A total of 18.5 billion yuan was used to increase tax rebates and transfer payments to local governments. Two billion yuan was spent on education, the bulk of which went to students in the quake zone in need of special temporary assistance. Another 500 million yuan went to science and technology for independent research and development work on major scientific research equipment. Four billion yuan of surplus revenue from vehicle purchase tax receipts was transferred to the central government fund for post-earthquake recovery and reconstruction to rebuild damaged roads through expenditures from vehicle purchase tax receipts. Another 29.1 billion yuan was used to increase subsidies for agriculture, fisheries, forestry and other industries to offset the increases in the prices of refined petroleum products in June. An additional 4.7 billion yuan went to providing disaster relief, handling public emergencies and providing further relief for victims of massive natural disasters, the earthquake and the baby milk formula scandal. In response to the global financial crisis and in order to further boost domestic demand, the central government increased spending by 30 billion yuan mainly to build low-income housing and major infrastructure facilities. Finally, 19.2 billion yuan was added to the central budget stabilization fund to be incorporated into the budget in the years ahead. The State Council has reported the use of the surplus in 2008 to the Standing Committee of the Eleventh NPC.

（二）中央财政主要支出项目执行情况
2. Implementation of major expenditure items in the central budget

2008年，在年初预算安排时，落实中央有关决策部署，优化支出结构，加大对“三农”、教育、社会保障、医疗卫生、住房保障、自主创新、能源资源节约、生态环境保护等重点领域的投入力度，各项重点支出得到较好保障。预算执行中，根据经济社会发展的客观需要，超收收入和预备费也主要用于增加农业、教育、救灾等民生方面的支出（各项主要支出包括中央本级支出和对地方转移支付）。
In compiling the budgets in early 2008, we implemented the relevant decisions and plans of the central leadership by improving the structure of expenditures to increase funding in key areas such as agriculture, rural areas, farmers, education, the social safety net, medical and health care, housing, independent innovation, energy and resource conservation, and protection of the ecosystem. All key expenditure items received guaranteed funding. In light of the objective requirements for economic and social development, surplus revenue and some reserve funds were primarily applied to increase spending on agriculture, education and disaster relief during the implementation of the budget (all expenditures on major items consist of funds actually spent by the central government and transfer payments granted to local governments).

1.农林水事务支出1821.74亿元，增长43.6%，完成预算的125.6%，超预算较多主要是预算执行中加大农业补贴等投入。增加良种补贴和农机具购置补贴，水稻良种补贴实现全覆盖，晚稻良种补贴标准提高1倍多，小麦、玉米良种补贴面积分别增加1倍、5.7倍，农机具购置补贴范围扩大到所有农业县，共支出163.4亿元。加强农业基础设施建设支出1137.6亿元，重点用于大中型水库建设、大江大河治理，对2505座大中型和重点小型病险水库除险加固，解决4800多万农村人口的饮水安全问题等。农业综合开发支出127亿元，支持改造中低产田2500万亩，增加粮食综合生产能力286.6万吨。测土配方施肥从1200个县扩大到1861个县。种植业保险保费补贴试点省份由6个扩大到16个，累计参保农户达到7500万户。加强财政扶贫开发，支出167.3亿元，重点用于农村贫困地区基础设施建设、产业发展和农村贫困劳动力培训等。中央财政森林生态效益补偿基金支持的重点公益林扩大到7亿亩。
1) Expenditures for agriculture, forestry and water conservancy totaled 182.174 billion yuan, an increase of 43.6% and equivalent to 125.6% of the target, with the large excess mainly due to the increase in agricultural subsidies during the implementation of the budget. A total of 16.34 billion yuan was spent to increase subsidies for planting superior crop varieties and purchasing agricultural machinery and tools, subsidize all rice producers in the country planting superior rice varieties, raise the level of subsidies for planting superior late rice varieties by more than 100%, increase acreages sown to superior wheat and corn seeds with government subsidies by 100% and 570% respectively, and extend subsidies for the purchase of agricultural machinery and tools to all agricultural counties across the country. Expenditures for developing agricultural infrastructure totaled 113.76 billion yuan and were mainly used to develop large and medium-sized reservoirs, harness major rivers, reinforce 2,505 dilapidated large and medium-sized and key small reservoirs, and provide safe drinking water for more than 48 million rural residents. A total of 12.7 billion yuan was spent for overall agricultural development to support the improvement of 1.67 million hectares of low and medium-yield farmland and increase overall grain production capacity by 2.866 million tons. The number of counties conducting soil testing to determine appropriate fertilizer formulas increased from 1,200 to 1,861. Trials to subsidize insurance premiums for crops were extended from 6 to 16 provincial-level administrative areas, and 75 million rural households are now covered. A total of 16.73 billion yuan was disbursed to alleviate poverty through development, focusing on developing infrastructure and industry in poor rural areas and providing job training for poor rural residents. The area of key public forests funded by the central government with the forest ecological conservation fund expanded to 46.67 million hectares.

2.教育支出1598.54亿元，增长48.5%，完成预算的102.4%。全面实行城乡免费义务教育，支出618.1亿元，从秋季学期起免除城市义务教育阶段学生学杂费，提高农村义务教育经费保障水平，免费提供农村义务教育阶段国家课程教科书，增加北方农村中小学取暖费。加强新农村卫生新校园和中西部地区初中校舍建设，改善中西部地区农村学校附属生活设施，支出建设资金53.1亿元。资助普通本科高校、高等和中等职业学校家庭经济困难学生支出223亿元。向中等职业学校中来自城市经济困难家庭和农村的学生提供助学金，每人每年1500元，惠及90%的在校生。支持三批共100所国家级示范性高等职业院校建设，提高师资水平，改善办学条件。促进提高高等教育质量，全面启动“211工程”三期建设，中央财政高等教育支出432.43亿元。
2) Spending on education reached 159.854 billion yuan, a 48.5% gain and equivalent to 102.4% of the target. A total of 61.81 billion yuan went to making free compulsory education available in both urban and rural areas. We stopped collecting tuition and miscellaneous fees from all urban students receiving compulsory education starting last autumn, raised the level of funding for operating expenses for rural compulsory education, provided free textbooks required by the state to rural students receiving compulsory education, and raised the school heating subsidies for rural primary and secondary schools in northern China. A total of 5.31 billion yuan was used to step up development of new schools with improved sanitation facilities as part of the developing new countryside and construction of primary and secondary school buildings in the central and western regions and improve the living facilities in rural schools there. A total of 22.3 billion yuan was used to grant financial assistance to students from poor families at regular undergraduate institutions, vocational colleges and secondary vocational schools. Secondary vocational school students from poor urban families and rural areas received financial aid of 1,500 yuan per student a year, a policy benefiting 90% of the student population. We supported development of three groups of state-level demonstration vocational colleges totaling 100 schools, resulting in improvement in the quality of their teachers and operating conditions. A total of 43.243 billion yuan was spent to raise the quality of higher education and begin full-scale development of the third phase of the 211 Project for Higher Education.

3.医疗卫生支出826.8亿元，增长24.5%，完成预算的99.4%。全面建立新型农村合作医疗制度，参合人数达到8亿多；城镇居民基本医疗保险制度试点城市由88个增加到317个，参保人数由4291万人增加到1亿人以上；中央财政对中西部地区补助标准提高到每人每年40元，并给予东部地区适当补助，共支出278.68亿元。将所有地方政策性关闭破产国有企业退休人员全部纳入当地城镇职工基本医疗保险范围，支出80亿元。加大重大疾病预防控制等公共卫生、食品药品监管及中医药事业发展的保障力度，加强突发公共事件医疗救治和卫生防疫工作，为食用含三聚氰胺奶粉的婴幼儿进行免费筛查，共支出126.14亿元。加大城乡医疗救助力度，支出34亿元，资助城乡低保对象、五保户等困难人群参保，减轻医疗负担。加强县乡基层医疗卫生服务设施建设，配备基本医疗设备，支出66亿元。将农村孕产妇住院分娩补助政策覆盖范围扩展到中西部所有地区，中、西部地区中央财政补助标准分别提高到每人300元、400元。
3) Expenditures for medical and health care amounted to 82.68 billion yuan, a 24.5% growth and equivalent to 99.4% of the target. We established a new type of cooperative medical care system in all rural areas across the country, covering more than 800 million residents. We increased the number of pilot cities making basic medical insurance available to their non-working residents from 88 to 317, with the number of participating residents increasing from 42.91 million to over 100 million. The central government raised the level of financial aid to 40 yuan per person a year in the central and western regions, and granted a certain level of subsidies to the eastern region. These measures claimed expenditures totaling 27.868 billion yuan. Eight billion yuan was used to expand the basic medical insurance program for urban workers to include all retirees from state-owned enterprises subject to policy-mandated closure or bankruptcy in all localities of the country. We increased funding for public health in areas such as prevention and control of major diseases, as well as for oversight and supervision of food and drugs and development of traditional Chinese medicine, improved medical treatment procedures for public emergencies, stepped up public health and epidemic prevention efforts, and screened infants and pre-school children potentially exposed to melamine-tainted milk power free of charge. These measures claimed expenditures by the central government totaling 12.614 billion yuan. A total of 3.4 billion yuan went to increasing medical assistance in both urban and rural areas, and providing assistance for medical care for urban and rural residents receiving cost of living allowances and rural childless and infirm residents who receive subsidies to cover food, clothing, medical care, housing and burial expenses to enable them to obtain medical insurance and reduce the burden on them from medical expenditures. We spent 6.6 billion yuan to step up development of public health facilities in counties and townships and equip them with basic medical equipment. We expanded the area of the country covered by the policy granting allowances to rural women giving birth in hospitals so that it now covers the entire central and western regions, and the central government raised the allowances to 300 yuan per person for the central region and 400 yuan for the western region.

4.社会保障和就业支出2743.59亿元，增长19.2%，完成预算的99.3%。全面加强城乡居民最低生活保障制度建设，中央财政分别于2008年1月1日和7月1日两次按月人均城市15元、农村10元的标准提高城乡低保对象补助水平，补助支出达到363.1亿元。继续提高企业退休人员基本养老金水平，人均每月增加110元，中央财政养老保险专项补助支出1127.43亿元，并向中西部地区和东北地区等老工业基地倾斜。支持80户国有企业实施政策性关闭破产，支出200亿元，安置职工32万人。实施针对就业困难群体的社会保险补贴、公益性岗位补贴等就业扶持政策，支出252.08亿元。完善收费、小额担保贷款政策，促进创业带动就业。
4) Expenditures for the social safety net and employment work reached 274.359 billion yuan, up 19.2% and equivalent to 99.3% of the target. A total of 36.31 billion yuan was used to improve all aspects of the cost of living allowance system for both urban and rural residents and raise the monthly allowances for urban dwellers by 15 yuan per person and for rural residents by 10 yuan per person on January 1 and again on July 1. The central government allocated 112.743 billion yuan in subsidies for old-age insurance to continue to increase basic old-age benefits for retirees from state-owned enterprises by 110 yuan per person a month, with the focus on the central and western regions and northeast China and other old industrial bases. Twenty billion yuan was spent to support policy-mandated closures or bankruptcies of 80 state-owned enterprises and provide for 320,000 of their laid-off employees. The central government spent 25.208 billion yuan to support the implementation of policies to secure employment for people experiencing difficulty in finding employment by granting them subsidies for subscribing to social security and working in low-paying public service positions. We improved the policies on charges and fees and on guaranteed small loans to encourage business startups in order to expand employment.

5.保障性安居工程支出181.9亿元，增长114.3%。加大廉租住房实物配租力度，扩大廉租住房租赁补贴范围。稳步推进棚户区（危旧房）改造。全国共有295万户城市低收入住房困难家庭享受廉租住房保障，其中，租赁住房补贴229万户，实物配租26万户，租金核减34万户。
5) Expenditures to develop low-income housing totaled 18.19 billion yuan, an increase of 114.3%. More families were made eligible for low-rent housing and rent subsidies for such housing became available to more people. We made steady progress in renovating shantytowns (old and dilapidated housing). A total of 2.95 million low-income urban families across the country benefited from the low-rent housing program. This included 2.29 million families enjoying rent subsidies, 260,000 households renting government-managed housing, and 340,000 families paying discounted rent.

6.文化支出252.81亿元，增长20%，完成预算的99.9%。全国1007个博物馆、纪念馆向全社会免费开放。支持实施全国文化信息资源共享工程，部分省市提前实现县级全覆盖。农村电影放映补贴扩大到中西部所有行政村。支持中西部地区46434个行政村配备农村适用图书，并对东部地区农家书屋工程开展好的省份给予奖励。
6) Expenditures on culture reached 25.281 billion yuan, up 20% and equivalent to 99.9% of the target. Admission to 1,007 museums and memorial halls across the country was offered free of charge to the public. We supported the project to build a national shared database for cultural information and resources; this has proceeded ahead of schedule and now covers all counties in some provinces and municipalities directly under the central government. Grant of subsidies to enable villages to show movies has been extended to all incorporated villages in the central and western regions. We supported 46,434 incorporated villages in the central and western regions in purchasing suitable books and rewarded those provinces and municipalities directly under the central government in the eastern region that did well in setting up rural reading rooms.

7.科学技术支出1163.29亿元，增长16.4%，完成预算的102.6%。支持加强基础研究和应用研究，支出903.91亿元。全面启动实施16个国家重大科技专项，支出60亿元。支持国家重点实验室开放运行、仪器设备研制更新和自主创新研究。全面启动50个主要农产品的现代农业产业技术体系建设。
7) Spending on science and technology reached 116.329 billion yuan, up 16.4% and equivalent to 102.6% of the target. This included 90.391 billion yuan applied to step up basic and applied research and 6 billion yuan to launch and carry out all the 16 key state science and technology projects. Funds were used to enable key state laboratories to allow outside personnel to use their facilities and design, manufacture and upgrade their instruments and equipment, and undertake independent innovation and research. Funds were also used to develop a system of industrial technologies for modern agriculture involving 50 major farm products.

8.环境保护支出1040.3亿元，增长33%，完成预算的101.2%。促进十大重点节能工程建设、循环经济发展、重点流域水污染治理等，完善中西部地区城镇管网配套设施，支出423亿元。支持实施天然林保护工程，继续落实退耕还林、退牧还草政策，支出499.6亿元。开展太湖流域和天津滨海新区排污权有偿取得和交易试点。推动资源综合利用和新能源、可再生能源发展。
8) Spending on environmental protection totaled 104.03 billion yuan, up 33% and equivalent to 101.2% of the target. Included in this total is 42.3 billion yuan used to promote development of the ten major energy conservation projects and the circular economy, control water pollution in key river valleys, and improve urban water supply and wastewater pipe networks in the central and western regions, and 49.96 billion yuan used to support the project to protect natural forests and implement policies for returning farmland to forests and returning grazing land to natural grasslands. Funds were used to finance the trial of a compensation and credit trading system for the right to release pollutants in the Tai Lake basin and the Binhai New Area of Tianjin. Funds were also spent to promote comprehensive utilization of resources and develop new and renewable energy sources.

9.工业商业金融等事务支出3871.35亿元，增长59.4%，完成预算的114.8%。粮食直补、农资综合补贴867亿元，增长103%，惠及7.28亿农民。支持三次较大幅度提高粮食最低收购价，提价幅度超过20%，并实施主要农产品临时收储政策，粮油储备等支出461.69亿元。对受成品油调价影响较大的渔业等五大行业补贴365.38亿元。家电下乡试点扩大到12个省份，补贴20亿元。支持金融体制改革，支出895亿元。促进产业升级和结构调整，加快高新技术产业化，支出建设资金369.69亿元。
9) Spending on industry, commerce and banking totaled 387.135 billion yuan, an increase of 59.4% and equivalent to 114.8% of the target. This figure includes 86.7 billion yuan in direct subsidies to grain farmers and general subsidies for purchasing agricultural supplies, representing an increase of 103%, which benefited 728 million farmers. Another 46.169 billion yuan was used to raise the minimum grain purchase prices three times by a significant accumulative of more than 20%, implement a short-term policy for purchasing and storing major agricultural products, and maintain grain and edible oil reserves. A total of 36.538 billion yuan in subsidies was granted to the fishery industry and four other major industries seriously affected by adjustments in prices of refined petroleum products. Another 2 billion was used to extend to 12 provincial-level administrative areas the program to grant subsidies to enable rural residents to buy home appliances. A total of 89.5 billion yuan was used to support reform of the banking system. Finally, 36.969 billion yuan was spent to promote industrial upgrading and restructuring and accelerate industrial application of new and high technologies.

10.公共安全支出875.77亿元，增长9.3%，完成预算的102.1%。加强政法机关经费保障，重点满足开展主要业务工作经费需要，强化基础建设。积极保障实施诉讼收费办法改革。支持重点地区应对处置突发事件。
10) Spending on public security came to 87.577 billion yuan, up9.3% and equivalent to 102.1% of the target. We intensified our efforts to ensure adequate funding for procuratorial, judicial and public security organs, with the focus on guaranteeing sufficient operating expenses to carry out their major duties and improve their infrastructure. We made funds available for reforming the method for collecting court fees for bringing suits. We supported key areas of the country in responding to emergencies.

11.国防支出4099.43亿元，增长17.7%，完成预算的100%。
11) Expenses for national defense totaled 409.943 billion yuan, up 17.7% and equivalent to 100% of the target.

12.交通运输支出1290.77亿元，增长3.4%（如扣除2007年用铁路运输企业出售国有资产变现收入安排的铁路建设一次性支出，增长22.6%），完成预算的122.4%，超预算较多主要是执行中增加了车辆购置税支出和公路、铁路等交通运输设施建设支出。加强高速公路网、铁路、内河航道、机场等交通基础设施建设，支出建设资金495亿元。加大对农村公路建设的支持力度，支出492亿元，新建、改建39.1万公里农村公路。
12) Expenditures for transportation amounted to 129.077 billion yuan, an increase of 3.4% (or 22.6% if not including the one-time expenditures in 2007 for railway construction financed with the proceeds from the sale of state assets held by railway enterprises) and equivalent to 122.4% of the target. The large amount over the target was mainly due to increase in expenditures from vehicle purchase tax receipts and in expenditures for developing highways, railways, and other transport facilities during implementation of the budget. Included in this total is 49.5 billion yuan used to strengthen transportation infrastructure such as expressway networks, railways, inland channels, and airports, and 49.2 billion yuan spent to increase support for construction of rural roads, resulting in 391,000 kilometers of newly built or upgraded roads.

13.一般公共服务支出2522.99亿元，增长8.7%，完成预算的95%。其中：用于机关运行等基本公共管理与服务方面的支出1272.33亿元，下降4.3%，完成预算的89.6%，原因是年初预算含工商部门停征两费转移支付，执行中调整到财力性转移支付，以及压缩中央国家机关公用经费用于抗震救灾；国债利息支出1250.66亿元，增长26.2%，完成预算的101.2%。
13) Expenditures for providing general public services totaled 252.299 billion yuan, up 8.7% and equivalent to 95% of the target. This consists of 1) 127.233 billion yuan for basic public administration and services, such as operation of government offices, down 4.3% and equivalent to 89.6% of the target (expenditures were under the budgeted amount for this item mainly because the budget compiled early last year included transfer payments to administrations of industry and commerce in compensation for the fees they used to collect from sole proprietors and fair trade markets, but during actual implementation this item was incorporated into fiscal transfer payments, and regular budgeted expenditures of state organs were reduced to make more funds available to fight the earthquake and provide disaster relief); and 2) 125.066 billion yuan was used to pay interest on national debt, an increase of 26.2% and equivalent to 101.2% of the target.

汇总以上各科目，中央财政用在与人民群众生活直接相关的教育、医疗卫生、社会保障、就业、保障性住房、文化方面的民生支出合计5603.64亿元，增长29.2%。中央财政用于“三农”的支出合计5955.5亿元，增加1637亿元，增长37.9%。其中：支持农业生产方面的支出2260.1亿元；对农民的四项补贴（粮食直补、农资综合补贴、良种补贴、农机具购置补贴）支出1030.4亿元，比上年增长一倍；促进教育、医疗卫生、社会保障、就业、保障性住房、文化等农村社会事业发展方面的支出2072.8亿元；主要农产品储备费用和利息等支出576.2亿元。中央财政对地方的税收返还和财力性转移支付12559.32亿元（扣除已列入上述具体支出科目的专项转移支付和财力性转移支付部分项目后的金额），大部分也用于民生和“三农”支出。
Total spending by the central government on the above items in areas such as education, medical and health care, the social safety net, employment, low-income housing and culture that directly affect the people's lives came to 560.364 billion yuan, an increase of 29.2%. Central government expenditures for agriculture, rural areas and farmers totaled 595.55 billion yuan, an increase of 163.7 billion yuan or 37.9%. This figure includes 226.01 billion yuan for agricultural production; 103.04 billion yuan, an increase of 100%, for direct subsidies to grain producers, general subsidies for purchasing agricultural supplies, subsidies for planting superior crop varieties and subsidies for purchasing agricultural machinery and tools; 207.28 billion yuan for social programs such as education, medical and health care, the social safety net, employment, low-income housing and culture in rural areas; and 57.62 billion yuan for expenses and interests related to stockpiles of major agricultural products. The central government's tax rebates and fiscal transfer payments to local governments totaled 1.255932 trillion yuan, the bulk of which went to the people's wellbeing, agriculture, rural areas, and farmers.

（三）财政宏观调控积极有效
3. Public finance's active effect in macro-control

根据国内外经济形势发展变化，中央对宏观调控导向作了两次重大调整。年中，适时把宏观调控的首要任务，从防经济过热、防明显通胀，调整为“保持经济平稳较快发展、控制物价过快上涨”。9月份，又果断地把宏观调控的着力点转到防止经济增速过快下滑上来。根据中央宏观调控导向，年中在实施稳健财政政策过程中，采取了一些更为积极的财税政策措施，10月份后进一步明确实施了积极的财政政策，适当减免税费，多次提高出口退税率，增加中央政府公共投资和重点支出，对促进经济平稳较快发展发挥了重要作用。
The central leadership made major adjustments in the orientation of macro-control on two occasions in light of developments and changes in the domestic and international economic situations. The primary task for macro-control shifted mid-year from preventing overheated economic growth and significant inflation to maintaining steady and rapid economic development and preventing prices from rising too fast. In September, the central leadership resolutely shifted the focus of macro-control to preventing economic growth from slowing down too quickly. Even more proactive fiscal and taxation policies and measures were adopted mid-year in line with the orientation of central government macro-control while the government continued to pursue a prudent fiscal policy. An even more proactive fiscal policy was implemented in and after October by reducing and exempting taxes and fees by an appropriate amount, raising export rebate rates several times and increasing the spending and key expenditures of the central government. These moves played an important role in promoting steady and rapid economic development.

保持中央政府公共投资适度增长。年初适当减少中央财政赤字和国债项目资金，同时增加中央基建投资。预算执行中，根据抗震救灾需要，调整支出规模和结构，建立中央地震灾后恢复重建基金，大力支持灾区恢复重建。第四季度，为应对国际金融危机的影响，积极筹措资金，新增中央政府公共投资1040亿元，用于加快灾区恢复重建、实施保障性安居工程等民生工程和农业基础设施建设。
We maintained an appropriate increase in central government spending. At the beginning of the year, we reduced the central government deficit and funding for bond-financed projects and increased spending on capital construction in the central budget. The scale and structure of expenditures were adjusted during implementation of the budget to provide relief for quake-hit areas. We set up a central government fund for post-earthquake recovery and reconstruction to give full support for recovery and reconstruction efforts. In the fourth quarter, we energetically raised funds and increased central government spending by 104 billion yuan to ward off the impact of the global financial crisis, accelerate recovery and reconstruction efforts in quake-hit areas, construct low-income housing and carry out other measures to improve the people's wellbeing, and strengthen agricultural infrastructure.

促进稳定物价和缓解价格矛盾。大幅度增加农资综合补贴和良种补贴。三次较大幅度提高粮食最低收购价，扩大国内紧缺农产品和重要原材料等进口，严格控制粮食、化肥等出口，加强重要商品储备调控。对受成品油调价影响较大的渔业等五大行业实施补贴。积极扶持一些价格矛盾短期内难以理顺的资源性产品生产企业。及时提高低收入群体的补助水平。对普通高校全日制在校本专科学生和研究生给予临时伙食补贴。
We promoted price stability and alleviated price irrationality. We increased general subsidies for purchasing agricultural supplies and subsidies for planting superior seed varieties by a large margin. We raised minimum grain purchase prices significantly three times, imported a greater volume of agricultural products and important raw materials in short supply on the domestic market, strictly controlled the export of grain and chemical fertilizers and improved regulation of reserves of important commodities. Subsidies were granted to the fishery industry and four others that were greatly affected by changes in the prices of refined petroleum products. We assisted producers of resource products because prices became irrational and were not likely to see correction in the near future. Subsidies for the low-income population were raised promptly as needed. Junior and regular college students in full-time programs received temporary meal allowances.

减轻企业和居民负担。实施企业所得税新税法，降低企业税负。提高个人所得税工薪所得减除费用标准，暂免征收储蓄存款和证券交易结算资金利息个人所得税。实施促进廉租住房、经济适用房建设和住房租赁市场发展的财税扶持政策。降低住房交易环节税收负担。下调证券交易印花税税率并改为单边征收。调整汽车消费税政策。允许困难企业阶段性缓缴社会保险费、降低四项社会保险费率等。初步统计，2008年各项税费减免政策共减轻企业和居民负担约2800亿元。
We reduced the load on enterprises and individuals. The new Law on Corporate Income Tax was implemented, reducing the tax load on enterprises. The salary threshold for the individual income tax was increased and the individual income taxes on interest earnings from savings and stock account balance were suspended. Fiscal and taxation policies were adopted to support development of low-rent housing, affordable housing and the rental housing market. Taxes on housing sales were reduced. The securities transaction stamp tax rate was reduced and the stamp tax on stock purchases was scrapped. We adjusted policies for the sales tax on vehicle purchases. Financially-strapped enterprises were temporarily allowed to suspend their payment of social security contributions, and the required contributions to medical, unemployment, worker's compensation and maternity insurance funds were decreased. According to preliminary statistics, the tax load on enterprises and individuals was reduced by about 280 billion yuan in 2008 due to policies requiring tax reductions and exemptions.

扶持中小企业发展。中央和省级财政支出286.4亿元，促进中小企业技术创新、产品升级和国际市场开拓。推动创业投资试点。完善中小企业担保体系，对开展中小企业担保业务给予奖励和补贴。扩大小额担保贷款覆盖范围，提高小额担保贷款中央财政贴息标准，建立贷款奖励和风险分担与补偿机制。积极落实促进中小企业发展的税收优惠政策。
We supported development of small and medium-sized enterprises. The central government and governments at the provincial level allocated 28.64 billion yuan to assist small and medium-sized enterprises in innovating technology, upgrading products and expanding into international markets. Trials were carried out in investment of venture capital. We improved the credit guarantee system for small and medium-sized enterprises, and granted rewards and subsidies to agencies providing guarantees for them. More enterprises became eligible for guaranteed small loans, the central government raised subsidies for interest on guaranteed small loans, and a mechanism for rewarding lending institutions and a mechanism for risk sharing and compensation in the event of losses from nonperforming loans were set up. Preferential taxation policies were adopted to promote development of small and medium-sized enterprises.

支持稳定出口。四次调高了纺织、服装等劳动密集型产品、附加值和技术含量较高产品的出口退税率。取消部分钢材、化工品和粮食的出口关税，降低部分化肥出口关税并调整征税方式。
We supported efforts to stabilize exports. We increased export rebate rates for textiles, garments and other labor-intensive products, as well as high value added products with high technology content four times. Export tariffs on some steel and chemical products and grain were rescinded, and export tariffs on some chemical fertilizers were lowered and collection methods adjusted.

（四）抗灾救灾保障有力
4. A powerful effort to fight natural disasters and provide disaster relief

年初，努力保障抗击南方部分地区低温雨雪冰冻灾害，全国财政拨付救灾资金479.1亿元。加大对受灾群众临时生活困难救助力度，着力保障受灾群众基本生活。大力支持恢复农业生产、重建倒塌民房，以及修复电网、交通、教育等方面的基础设施。“5