Shuozhou government procurement network in the Chinese people's **** and the basic content of the State Budget Law:
Chapter I General Provisions
Article 1 In order to strengthen the budget allocation and supervision functions, improve the state's management of the budget, to strengthen the state's macro-control and to ensure the healthy development of the economy and society, in accordance with the Constitution, the enactment of this Law.
Article 2 of the State to implement a one-level government level budget, the establishment of the central government, provinces, autonomous regions, municipalities directly under the Central Government, cities with districts, autonomous regions, counties, autonomous counties, municipalities without districts, municipal districts, townships, townships, townships of ethnic groups at five levels of the budget.
Not have the conditions for the establishment of the budget of the township, ethnic townships, townships, by the provincial, autonomous regions, municipalities directly under the Central Government to determine, may not set up a budget for the time being.
Article 3 of the budget at all levels shall achieve a balance between revenues and expenditures.
Article 4 of the central government budget (hereinafter referred to as the central budget) consists of the budget of the central departments (including directly under the unit, the same below). The central budget includes the amount of local revenue to the central government and the amount of central government to the local return or grant subsidies.
Article 5 of the local budget by the provinces, autonomous regions and municipalities directly under the Central Government's total budget.
Local government budget at all levels (hereinafter referred to as the current level budget) and summarize the next level of the general budget; the next level of only the current level of the budget, the next level of the general budget refers to the next level of the current level of the budget. If there is no budget of the next level, the total budget means the budget of the current level.
The budget of local governments at all levels consists of the budgets of the departments (including directly subordinate units, the same below) at this level.
The budgets of local governments at all levels include the amount of revenues transferred from the lower level governments to the higher level governments and the amounts returned or given as subsidies by the higher level governments to the lower level governments.
Article 6 The budget of each department consists of the budget of each building unit under this department.
Article VII unit budget refers to the budget of income and expenditure of state organs, social organizations and other units included in the departmental budget.
Article VIII of the state to implement the central and local tax system.
Article 9 The budget approved by the people's congress at this level may not be changed except through legal procedures.
Article 10 The budget year begins on January 1 and ends on December 31 of the Gregorian calendar.
Article 11 The budget revenue and budget expenditure shall be calculated in Renminbi Yuan.
Chapter II: Powers and Functions of Budget Administration
Article 12 The National People's Congress examines the draft central and local budgets and the reports on the implementation of the central and local budgets; approves the central budget and the reports on the implementation of the central budget; and alters or revokes inappropriate resolutions of the Standing Committee of the National People's Congress concerning the budget and final accounts.
The Standing Committee of the National People's Congress supervises the implementation of the central and local budgets; it examines and approves the adjustments to the central budget; it examines and approves the final accounts of the central government; it revokes administrative regulations, decisions and orders on budgets and final accounts enacted by the State Council that are in conflict with the Constitution and the laws; it revokes administrative regulations, decisions and orders on budgets and final accounts enacted by the people's congresses of the provinces, autonomous regions and municipalities directly under the Central Government, as well as by the standing committees of those regions, that are in conflict with the Constitution, the laws and the laws. revoke the local regulations and resolutions on budgets and final accounts enacted by the people's congresses of provinces, autonomous regions and municipalities directly under the central government and their standing committees that contradict the Constitution, laws and administrative regulations. Article 13 Local people's congresses at or above the county level examine the draft general budget of the level and the report on the implementation of the general budget of the level; approve the budget of the level and the report on the implementation of the budget of the level; change or revoke inappropriate resolutions of the standing committee of the people's congresses of the level on the budget and final accounts; revoke inappropriate decisions and orders of the government of the level on the budget and final accounts.
The standing committees of local people's congresses at or above the county level supervise the implementation of the general budget at their respective levels; examine and approve the adjustment program of the budget at their respective levels; examine and approve the final accounts of the government at their respective levels (hereinafter referred to as the final accounts at their respective levels); and revoke inappropriate decisions, orders and resolutions of the government at their respective levels and of the people's congresses at the next higher level and of the standing committees thereof concerning the budget and the final accounts.
The people's congresses of townships, ethnic townships and towns which have established budgets examine and approve the budgets of their respective levels and reports on the implementation of the budgets of their respective levels; supervise the implementation of the budgets of their respective levels; examine and approve proposals for adjustments to the budgets of their respective levels; examine and approve the final accounts of their respective levels; and revoke inappropriate decisions and orders of their respective levels of government concerning the budgets and final accounts.
Article 14 The State Council prepares the draft budget and final accounts of the central government; makes a report to the National People's Congress on the draft of the central and local budgets; submits for record to the Standing Committee of the National People's Congress a summary of the budgets submitted for record by the governments of the provinces, autonomous regions, and municipalities directly under the central government; organizes the implementation of the budgets of the central government and of the local governments; decides on the utilization of the reserve fund of the central government's budget; prepares a proposal of the adjustments of the central government's budget; supervises implementation of the budgets of the central departments and local governments; altering or revoking inappropriate decisions and orders of the central departments and local governments concerning the budget and final accounts; and reporting to the National People's Congress and the Standing Committee of the National People's Congress on the implementation of the central and local budgets.
Article 15: Local governments at or above the county level shall prepare the draft budget and final accounts of their respective levels; make a report to the people's congresses at their respective levels on the draft general budget of their respective levels; report to the standing committee of the people's congresses at their respective levels for the record a summary of the budgets submitted for the record by the governments of the lower levels; organize the implementation of the general budget of their respective levels; decide on the use of the budgetary reserve for the budgets of their respective levels; prepare a plan for the adjustment of the budgets of their respective levels; and monitor the budget implementation of departments and lower-level governments of their respective levels. departments and lower levels of government; change or revoke inappropriate decisions and orders of departments and lower levels of government concerning the budget and final accounts; and report to the people's congress at this level and to the Standing Committee of the People's Congress at this level on the implementation of the general budget at this level.
The government of a township, an ethnic township or a township prepares the draft budget and final account of its own level; makes a report on the draft budget of its own level to the people's congress of its own level; organizes the execution of the budget of its own level; decides on the use of the reserve funds of its own budget; prepares the adjustments to the budget of its own level; and reports on the execution of the budget of its own level to the people's congress of its own level.
Article 16: The financial department of the State Council shall prepare the draft of the central budget and final accounts; organize the implementation of the central and local budgets; propose the use of the reserve fund of the central budget; prepare the adjustment plan of the central budget; and report to the State Council on a regular basis on the implementation of the central and local budgets.
The financial departments of local governments at all levels prepare their own budgets and final accounts; organize the implementation of their own general budgets; propose plans for the use of reserve funds in their own budgets; prepare plans for the adjustment of their own budgets; and regularly report on the implementation of their own general budgets to their own governments and to the financial departments of the governments of the higher levels.
Article 17 departments prepare their own budgets and draft final accounts; organize and supervise the implementation of their own budgets; and regularly report on the implementation of their budgets to the financial departments of the government at their level.
Article 18 of the units to prepare their own budgets, draft final accounts; in accordance with state regulations to pay the budget revenue, arrange for budgetary expenditures, and accept the supervision of the relevant state departments.
Chapter III Scope of Budget Revenue and Expenditure
Article 19 of the budget consists of budget revenue and budget expenditure.
Budget revenues include:
(1) tax revenues;
(2) proceeds from state-owned assets that should be surrendered in accordance with the provisions;
(3) special revenues;
(4) other revenues.
Budgetary expenditures include:
(i) expenditures for economic construction;
(ii) expenditures for the development of education, science, culture, health, and sports;
(iii) expenditures for state management costs;
(iv) expenditures for national defense;
(v) expenditures for various subsidies;
(vi) other expenditures.
Article 20 of the budget revenues are divided into central budget revenues, local budget revenues, and central and local budget **** enjoyment revenues.
Budget expenditure is divided into the central budget expenditure and local budget expenditure.
Article 21 of the central budget and local budgets related to the division of income and expenditure items, the local to the central government revenue, the central government to the local return or give subsidies to the specific measures, the State Council shall provide for the record of the Standing Committee of the National People's Congress.
Article 22 of the budget revenue shall be utilized in an integrated manner; the State Council shall approve the establishment of special fund projects.
Article 23 of the higher level of government shall not be called outside the budget of the lower level of government budget. Lower level of government shall not squeeze or retain funds belonging to the budget of the higher level of government.
Chapter IV Budget Preparation
Article 24 Governments at all levels, departments and building units shall prepare draft budgets in accordance with the time prescribed by the State Council.
Article 25 The budget of the central government and the budgets of local governments at all levels shall be prepared with reference to the implementation of the budget of the previous year and the forecast of income and expenditure for the current year.
Article 26 of the central budget and local government budgets at all levels are prepared in accordance with the compound budget.
Methods for the preparation of the compound budget and steps for its implementation shall be formulated by the State Council.
Article 27 The central government's public **** budget does not include deficits.
Part of the funds for necessary construction investment in the central budget may be financed by borrowing domestic and foreign debt, etc., but the borrowing shall be of a reasonable size and structure.
The funds required for debt servicing in the central budget shall be handled in accordance with the preceding paragraph.
Article 28 of the local budgets at all levels in accordance with the principle of keeping expenditure within the limits of revenues and balancing revenues and expenditures, and does not include deficits. Except as otherwise provided by law and the State Council, local governments shall not issue local government bonds.
Article 29 of the budget revenue at all levels shall be prepared in accordance with the growth rate of the gross national product.
Revenues that must be included in the budget in accordance with the regulations shall not be concealed or understated, nor shall irregular revenues from the previous year be used as the basis for compiling budget revenues.
Article 30 The preparation of budget expenditures at all levels shall carry out the policy of practicing economy and building a nation through thrift and diligence.
Budget expenditure at all levels of preparation, should be balanced, to ensure that the focus, in order to ensure that the government's public **** expenditure on the premise of the reasonable needs of other types of budgetary expenditures properly arranged.
Article 31 The central budget and the budgets of the local governments concerned shall arrange for the necessary funds to be used to assist economically underdeveloped national autonomous areas, old revolutionary bases, and remote and impoverished areas in developing their economic and cultural construction endeavors.
Article 32 The budgets of governments at all levels shall set up reserve funds in accordance with one to three percent of the budgeted expenditures of the government at the current level, to be used for natural disaster relief expenditures in the implementation of the current year's budget and for other special expenditures that are difficult to foresee.
Article 33 The budgets of governments at all levels shall set up budget working capital in accordance with the provisions of the State Council.
Article 34 of the previous year's balance of government budgets at all levels can be used in the following year for expenditures on projects carried over from the previous year; if there is a balance, it can be supplemented with budget working capital; if there is a further balance, it can be used for necessary budgetary expenditures in the following year.
Article 35 The State Council shall issue timely instructions on the preparation of the draft budget for the following year.
Specific matters for the preparation of the draft budget shall be deployed by the financial department of the State Council.
Article 36 The governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the time prescribed by the State Council, submit the draft general budget of their respective levels to the State Council for examination and summarization.
Article 37 of the State Council's financial department shall, one month before the annual session of the National People's Congress, the main content of the draft central budget submitted to the National People's Congress of the Finance and Economic Committee for preliminary examination.
The financial departments of the governments of provinces, autonomous regions, municipalities directly under the central government, cities with districts, and autonomous prefectures shall, one month before the meeting of the people's congresses at their respective levels, submit the main contents of the draft budgets of their respective levels to the relevant specialized committees of the people's congresses of their respective levels, or, on the basis of a decision of the meeting of the chairmen of the standing committees of the people's congresses of their respective levels, to the relevant working committees of the standing committees of the people's congresses at their respective levels for preliminary examination.
The financial departments of the governments of counties, autonomous counties, unincorporated cities and municipal districts shall, one month before the session of the people's congresses at their respective levels, submit to the standing committee of the people's congresses at their respective levels the main contents of the draft budgets of their respective levels for preliminary examination.
Chapter V Budget Review and Approval
Article 38 The State Council shall make a report to the National People's Congress on the drafts of the central and local budgets when the Congress meets.
Local governments at all levels make reports on the draft general budgets of their respective levels to the General Assembly when it meets.
Article 39 The central budget shall be examined and approved by the National People's Congress.
The budgets of local governments at various levels shall be examined and approved by the people's congresses at their respective levels.
Article 40 Townships, national townships and township governments shall promptly report the budgets of their respective levels, as approved by the people's congresses of their respective levels, to the government at the next higher level for the record. Local governments at or above the county level shall promptly report for the record to the government at the next higher level a summary of the budget at this level approved by the people's congress at this level and the budgets submitted for the record by the governments at the next higher level.
Local governments at or above the county level shall summarize the budgets submitted for the record by the governments at the next level in accordance with the preceding paragraph and report them to the Standing Committee of the People's Congress at this level for the record. The State Council shall report to the Standing Committee of the National People's Congress for the record after summarizing the budgets submitted for the record by the governments of provinces, autonomous regions and municipalities directly under the central government in accordance with the preceding paragraph.
Article 41 The State Council and local governments at or above the county level shall submit for the record to the Standing Committee of the National People's Congress at its own level for consideration and decision any budget submitted for record by the government at the next higher level in accordance with the provisions of Article 40 of this Law which they deem to be in contradiction with the laws and administrative regulations or to be inappropriate in any other respect, and which they consider necessary to revoke the resolution approving the budget.
Article 42 After the budgets of governments at all levels have been approved by the people's congresses at their respective levels, the financial departments of the governments at their respective levels shall promptly approve the budgets to the departments at their respective levels. Departments shall promptly approve the budgets to the units to which they belong.
Chapter VI Budget Execution
Article 43 The budgets at all levels shall be organized and executed by the governments at their respective levels, and the financial departments of the governments at their respective levels shall be responsible for the specific work.
Article 44 After the beginning of the budget year, the draft budgets of the governments at all levels are approved by the people's congresses at their respective levels before the governments at their respective levels may first arrange for expenditures in accordance with the amount of budgeted expenditures for the same period of the previous year; after the budgets are approved by the people's congresses at their respective levels, they shall be implemented in accordance with the approved budgets.
Article 45 The department for the collection of budgetary revenues must, in accordance with the provisions of laws and administrative regulations, collect the budgetary revenues due in a timely manner and in full. They may not, in violation of the provisions of laws and administrative regulations, reduce, exempt or suspend the collection of budgetary revenues due without authorization, nor may they retain, occupy or misappropriate budgetary revenues.
Article 46 The departments and units that have the task of contributing budgetary revenues must, in accordance with the laws, administrative regulations and the provisions of the financial department of the State Council, pay the budgetary funds that should be contributed to the State Treasury (hereinafter referred to as the Treasury) in a timely manner and in full, and may not be detained, appropriated, misappropriated, or in arrears.
Article 47 The financial departments of the governments at all levels must, in accordance with the laws, administrative regulations and the provisions of the financial departments of the State Council, allocate funds for budgetary expenditures in a timely manner and in full, and strengthen the management and supervision of budgetary expenditures.
The expenditures of all levels of government, departments and units must be carried out in accordance with the budget.
Article 48 The budgets at all levels above the county level must set up a state treasury; townships, ethnic townships and towns that are in a position to do so shall also set up a state treasury.
The central treasury business by the People's Bank of China manager, local treasury business in accordance with the relevant provisions of the State Council.
The state treasury at all levels must, in accordance with the relevant provisions of the state, timely and accurately handle the collection, division, retention and disbursement of budget revenues and budget expenditures.
The authority to dispose of treasury funds at all levels belongs to the financial departments of the government at the respective levels. Except as otherwise provided by laws and administrative regulations, no department, unit or individual shall have the right to utilize the treasury funds or otherwise dispose of the funds that have been deposited in the state treasury without the consent of the financial department of the government at its own level.
Governments at all levels shall strengthen the management and supervision of the treasury at their level.
Article 49 Governments at all levels shall strengthen the leadership of the budget implementation, support the government finance, taxation, customs and other budget revenue collection departments in accordance with the law to organize the budget revenue, and support the government financial departments to strictly manage the budget expenditure. Finance, taxation, customs and other departments in the implementation of the budget, shall strengthen the analysis of budget implementation; found that the problem should be promptly recommended to the government at this level to take measures to solve.
Article 50 of the departments and units shall strengthen the management of budget revenues and expenditures, shall not retain or utilize the budget revenues that should be paid, nor shall they transfer to the budget expenditures that should not be spent in the budget.
Article 51 The utilization plan of the budget reserve for each level of government shall be put forward by the financial department of the government at the present level and reported to the government at the present level for decision.
Article 52 The budgetary working capital of governments at all levels shall be managed by the financial departments of the governments at their respective levels, and shall be used for the turnover of funds in the execution of the budget, and shall not be diverted for other purposes.
Chapter VII Budget Adjustment
Article 53 Budget Adjustment refers to the budget of the central government approved by the National People's Congress and the budgets of the local level approved by the local people's congresses at various levels, which in the course of implementation need to be increased in expenditures or reduced in revenues due to special circumstances, so that the total expenditures of the originally approved budget with balanced revenues and expenditures exceeds the total revenues, or so that the figures of the debt raised in the originally approved budget are Increase in the part of the change.
Article 54 Governments at all levels shall prepare budget adjustment programs for budget adjustments that must be made. The adjustment program of the central budget must be submitted to the Standing Committee of the National People's Congress for examination and approval. Adjustment programs for the budgets of local governments at or above the county level must be submitted to the Standing Committee of the People's Congress at that level for examination and approval; adjustment programs for the budgets of townships, national townships and township governments must be submitted to the people's congresses of their respective levels for examination and approval. The budget may not be adjusted without such approval.
Article 55 Without approval to adjust the budget, governments at all levels may not make any decision that would cause the total expenditures of an originally approved budget that balances revenues and expenditures to exceed the total revenues, or that would cause an increase in the amount of debt borrowed in the originally approved budget. The people's congress at this level, the standing committee of the people's congress at this level or a higher level of government shall order any decision made in violation of the preceding paragraph to be changed or revoked.
Article 56 In the implementation of the budget, changes in budget revenues and expenditures caused by the return or granting of subsidies by higher-level governments are not budget adjustments. Local governments at or above the county level that receive returns or grants shall report the relevant information to the Standing Committee of the People's Congress at their respective levels; townships, ethnic townships and township governments that receive returns or grants shall report the relevant information to the People's Congress at their respective levels.
Article 57 The budget expenditures of all departments and units shall be implemented in accordance with the budget subjects. Where there is a need to transfer budgetary funds between different budgetary subjects, the transfer must be reported for approval in accordance with the provisions of the financial department of the State Council.
Article 58 The adjustment programs of the budgets of local governments at all levels shall, after approval, be reported by the government at the current level to the government at the next higher level for the record.
Chapter VIII Final Accounts
Article 59 The draft final accounts shall be prepared by all levels of government, departments and units, after the end of each budget year, in accordance with the time prescribed by the State Council.
Specific matters for the preparation of the draft final accounts shall be deployed by the financial department of the State Council.
Article 60 of the preparation of the draft final accounts must be in accordance with the laws and administrative regulations, so that the amount of income and expenditure is accurate, complete and timely reporting.
Article 61 of the departments of the units under the draft final accounts, shall review and summarize the preparation of the department's draft final accounts, within the prescribed period of time to the financial department of the government at the current level of review.
Government finance departments at all levels of the draft accounts of the departments at this level found after the audit does not comply with the provisions of laws and administrative regulations, the right to be corrected.
Article 62 The financial department of the State Council prepares the draft final accounts of the central government and reports them to the State Council for finalization before submitting them to the Standing Committee of the National People's Congress for examination and approval.
The financial departments of local governments at and above the county level prepare the draft final accounts of their respective levels, and after submitting them to the government at that level for examination, they shall be submitted by the government at that level to the Standing Committee of the People's Congress at that level for examination and approval.
The governments of townships, ethnic townships and townships prepare draft final accounts at their own levels and submit them to the people's congresses at their own levels for examination and approval.
Article 63 After the final accounts of the governments at all levels have been approved, the financial departments shall approve the final accounts to the departments at this level.
Article 64 local governments at all levels shall submit the approved final accounts to the higher level of government for the record.
Article 65 If the State Council and local governments at or above the county level consider that the final accounts submitted for record by the government at the next higher level in accordance with the provisions of Article 64 of this Law are in conflict with the laws and administrative regulations or that there are other inappropriate points which require the revocation of the resolution approving the final accounts, they shall submit the resolution to the Standing Committee of the People's Congress of their respective levels for consideration and decision; if the decision to revoke the resolution is made after deliberation, the Standing Committee of the People's Congress of the lower level shall order the revocation to be carried out by the Standing Committee of the People's Congress of its respective levels. The Standing Committee of the People's Congress shall instruct the government at this level to prepare a new draft final account in accordance with the provisions of this Law and submit it to the Standing Committee of the People's Congress at this level for examination and approval.
Chapter IX Supervision
Article 66 The National People's Congress and its Standing Committee supervise the central and local budgets and final accounts.
Local people's congresses at and above the county level and their standing committees supervise the budgets and final accounts of the governments at their own and lower levels.
The people's congresses of townships, ethnic townships and towns supervise the budgets and final accounts of their respective levels.
Article 67 The people's congresses at all levels and the standing committees of the people's congresses at or above the county level shall have the right to organize investigations into major matters or specific issues in the budgets and final accounts, and the governments, departments, units and individuals concerned shall faithfully reflect the situation and furnish the necessary materials.
Article 68 When the people's congresses at all levels and the standing committees of the people's congresses at or above the county level hold their meetings, the deputies of the people's congresses or the members of the standing committees shall, in accordance with the procedures prescribed by law, make inquiries or raise questions on the relevant issues of budgets and final accounts, and the governments or financial departments concerned must give timely replies to such inquiries or queries.
Article 69 The governments at all levels shall report to the people's congresses or standing committees at their respective levels on the implementation of their budgets at least twice in each budgetary year.
Article 70 Governments at all levels supervise the implementation of the budgets of lower-level governments; lower-level governments shall regularly report on the implementation of the budgets to the higher-level governments.
Article 71 The financial departments of governments at all levels are responsible for supervising and checking the implementation of the budgets of the departments at their level and of the units under them; they shall also report on the implementation of the budgets to the governments at their level and to the financial departments of the governments at the next higher level.
Article 72 The audit departments of the governments at all levels are responsible for the audit supervision of the budget execution and final accounts of the departments and units at their own levels and of the governments at lower levels.
Chapter X Legal Liability
Article 73 If governments at all levels change their budgets without approval in accordance with the law, so that the total expenditures of an approved budget that balances revenues and expenditures exceeds the total revenues, or if the amount of debt borrowed in the approved budget is increased, those in charge and other persons directly responsible shall be held administratively liable.
Article 74 If, in violation of the provisions of laws and administrative regulations, a person makes unauthorized use of the treasury funds of the State Treasury or disposes of the treasury funds that have been deposited in the State Treasury in other ways without authorization, the government finance department shall order the return or recovery of the treasury funds of the State Treasury, and the competent persons and other persons directly responsible shall be given administrative sanctions by the higher authorities.
Article 75 Concealment of budget revenues or transferring money that should not be expended in the budget to be expended in the budget shall be ordered to be corrected by the government at the next higher level or by the financial department of the government at the current level, and administrative sanctions shall be imposed by the higher organ on the supervisors and other persons directly responsible.
Chapter XI Supplementary Provisions
Article 76 Governments at all levels, departments and units shall strengthen the management of extrabudgetary funds. Measures for the management of extrabudgetary funds shall be separately prescribed by the State Council. People's congresses at all levels shall strengthen the supervision of the use of extrabudgetary funds.
Article 77: The management of the budgets of national autonomous areas shall be carried out in accordance with the relevant provisions of the Law on Regional Ethnic Autonomy; if the Law on Regional Ethnic Autonomy does not provide for this, it shall be carried out in accordance with the relevant provisions of this Law and the State Council.
Article 78 The State Council shall formulate implementing regulations in accordance with this Law.
Article 79 This Law shall come into force on January 1, 1995, and the Regulations on the Administration of the State Budget issued by the State Council on October 21, 1991 shall be repealed at the same time.
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