財政部關於中央和地方預算的報告 中英雙語

財政部

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,

受國務院委託，向大會報告2008年中央和地方預算執行情況，提出2009年中央和地方預算草案，請予審議，並請全國政協各位委員提出意見。
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年中央和地方預算執行情況
I. Implementation of the Central and Local Budgets for 2008

2008年，面對國內外嚴峻複雜的形勢，在中國共產黨的正確領導下，全國各族人民堅持以鄧小平理論和“三個代表”重要思想爲指導，深入貫徹落實科學發展觀，全面落實中央各項方針政策和十一屆全國人大一次會議有關決定決議，改革開放和社會主義現代化建設取得新的重大成就。中央和地方預算執行情況較好，財政改革與發展也有新進展。
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.

全國財政收入61316.9億元，比2007年（下同）增加9995.12億元，增長19.5%，完成預算的104.8%。其中：中央本級收入32671.99億元，地方本級收入28644.91億元。加上調入中央預算穩定調節基金1100億元，安排使用的收入總量62416.9億元。全國財政支出62427.03億元，增加12645.68億元，增長25.4%，完成預算的101.7%。其中：中央本級支出13374.31億元，地方本級支出49052.72億元。加上安排中央預算穩定調節基金192億元，支出總量合計62619.03億元。
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.

中央財政收入33611.92億元，增加4999.97億元，增長17.5%，完成預算的103.3%。其中：中央本級收入32671.99億元，地方上解收入939.93億元。加上調入中央預算穩定調節基金1100億元，安排使用的收入總量34711.92億元。中央財政支出36319.92億元，增加6739.97億元，增長22.8%，完成預算的102.5%。其中：中央本級支出13374.31億元，對地方稅收返還和轉移支付支出22945.61億元。安排中央預算穩定調節基金192億元以備以後使用。支出總量合計36511.92億元。收支相抵，中央財政赤字1800億元，控制在十一屆全國人大一次會議批准的數額之內。2008年末中央財政國債餘額53270.76億元，控制在年度預算限額55185.85億元以內。
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.

中央財政對地方稅收返還和轉移支付情況。2008年中央對地方稅收返還和轉移支付22945.61億元，增加4807.72億元，增長26.5%，完成預算的106.1%。包括：稅收返還4282.19億元，增長3.9%。財力性（含一般性）轉移支付8696.49億元，增長22%。專項轉移支付9966.93億元，增長44.6%，增幅高主要是增加了補助地方教育、醫療衛生等重點事業發展支出。中央對地方稅收返還和轉移支付相應形成地方財政收入，並由地方安排財政支出。地方支出平均38%的資金來源於中央財政轉移支付，其中中西部地區支出平均54.4%的資金來源於中央財政轉移支付。
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.

地方財政收入51590.52億元，增加9880.01億元，增長23.7%，完成預算的106.4%。其中：地方本級收入28644.91億元，來自中央稅收返還和轉移支付收入22945.61億元。地方財政支出49992.65億元，增加10790.57億元，增長27.5%，完成預算的103.1%。其中：地方本級支出49052.72億元，上解中央支出939.93億元。地方財政收支相抵，結轉和結餘1597.87億元，主要是中央和地方財政用超收收入安排的部分尚未執行完需結轉的項目和結餘資金。
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，全國政府性基金收入15636.35億元，增加4467.2億元，增長40%。全國政府性基金支出14984.7億元，增加5300.26億元，增長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2525.66億元，增長78%，增幅高主要是彩票公益金收入納入預算管理及中央財政外匯經營基金財務收入增加較多。其中：三峽工程建設基金收入202.59億元，鐵路建設基金收入555.04億元，民航機場管理建設費收入96.21億元，港口建設費收入91.48億元，大中型水庫移民後期扶持基金收入148.70億元，彩票公益金收入348.14億元，中央財政外匯經營基金財務收入684.91億元。加上上年結轉收入559.87億元，可安排使用的收入總量3085.53億元。中央政府性基金本級支出2056.72億元，增長94.5%。其中：三峽工程建設基金支出204.56億元，鐵路建設基金支出621億元，民航機場管理建設費支出53.13億元，港口建設費支出101.85億元，彩票公益金用於社會福利、體育、教育等社會公益事業支出205.47億元，中央財政外匯經營基金財務支出682.87億元。加上補助地方的大中型水庫移民後期扶持基金等支出464.89億元，以及結轉下年支出563.92億元，支出總量合計3085.53億元。
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13110.69億元，增長34.5%，增幅高主要是土地出讓收入全額納入預算管理。其中：土地出讓及新增建設用地土地有償使用費收入10375.28億元，養路費收入1184.88億元。地方政府性基金支出12927.98億元，增長49.9%。其中：土地相關支出10172.5億元，包括徵地、拆遷補償以及補助徵地農民支出3778.15億元（增長113%，增長多主要是各地普遍提高了對失地農民的徵地補償標準），土地開發和耕地保護支出1286.22億元，廉租住房支出141.65億元，農村基礎設施建設、基本農田建設和保護支出369.88億元，城市建設支出3035.32億元，破產或改制國有企業土地收入用於職工安置等支出1561.28億元。養路費支出1173.44億元。
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.

政府性基金收入按規定專款專用。政府性基金當年收入與支出不完全相等，主要原因是根據有關資金管理辦法，部分收入結轉下年使用。
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年預算具體執行及財政主要工作如下：
Following is an overview of budget implementation and financial work in 2008:

（一）財政收入增長及超收使用情況
1. Budgetary revenue growth and use of surplus revenue

2008年，在經濟發展的基礎上，稅務、海關、財政等部門依法加強收入徵管，財政收入總體保持較快增長，但增幅明顯前高後低。上半年，經濟增長快，企業效益比較好，同時受2007年企業利潤大幅增長、彙算清繳企業所得稅入庫較多以及稅收政策調整翹尾增收等特殊因素影響，全國財政收入增長33.3%。下半年，這些特殊因素沒有了，尤其是受國際金融危機影響，經濟增幅下降，企業利潤減少，2008年企業所得稅稅率大幅下調後，爲加強和改善財政宏觀調控、促進經濟平穩較快發展，又出臺了一系列稅費減免政策，全國財政收入增幅逐步回落。下半年，全國財政收入增長5.2%，其中中央本級收入下降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%.

中央財政主要收入項目。國內增值稅13497.42億元，增長16.3%，完成預算的100.7%。國內消費稅2567.8億元，增長16.4%，完成預算的104%。進口貨物增值稅、消費稅7391.07億元，增長20.1%，完成預算的107.8%。出口貨物退增值稅、消費稅5865.9億元，增長4.1%，完成預算的102%（賬務上作衝減收入處理）。營業稅232.1億元，增長14.5%，完成預算的103.2%。企業所得稅7173.4億元，增長27%，完成預算的111.6%，主要原因是彙算清繳2007年企業所得稅增加較多。個人所得稅2234.18億元，增長16.9%，完成預算的110.1%，超預算較多主要是城鎮居民人均可支配收入增加和徵管加強。證券交易印花稅949.68億元，下降51.2%，完成預算的48.8%，未完成預算主要是股市低迷、降低證券交易印花稅稅率並改爲單邊徵收導致大幅減收。關稅1769.95億元，增長23.6%，完成預算的110.6%，主要原因是一般貿易進口增長較快。非稅收入1704.51億元，增長23.6%，完成預算的118.4%，超預算較多主要是推進資源有償使用制度改革，探礦權、採礦權使用費及價款收入和礦產資源補償費收入增加較多。
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。全國財政收入比預算超收2830.9億元，其中，中央財政超收1080.2億元。超收形成的原因主要是工商業增加值、全社會固定資產投資額、外貿進出口總額、社會消費品零售總額等與稅收直接相關的經濟指標實際增長高於預期，同時2007年企業利潤大幅增長、2008年彙算清繳2007年企業所得稅等因素增加了較多收入。根據有關法律法規和十一屆全國人大一次會議有關決定決議要求，中央財政超收收入安排使用具體情況是：增加對地方稅收返還和轉移支付支出185億元；增加教育支出20億元，主要是對地震災區學生給予臨時特別資助等；增加科學技術支出5億元，用於重大科研裝備自主研製等；車輛購置稅超收40億元，通過車輛購置稅支出劃轉到中央地震災後恢復重建基金，用於公路災後恢復重建；因6月份成品油提價，增加對農業、漁業、林業等行業補助291億元；增加救災及應對突發公共事件支出47億元，用於需追加的特大自然災害救濟、抗震救災及應對嬰幼兒奶粉事件等支出；爲應對國際金融危機，進一步擴大內需，增加中央政府公共投資300億元，主要用於保障性安居工程、重大基礎設施等建設；安排中央預算穩定調節基金192億元，轉到以後年度經預算安排使用。2008年中央財政超收收入安排情況，國務院已向十一屆全國人大常委會報告。
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）中央財政主要支出項目執行情況
2. Implementation of major expenditure items in the central budget

2008年，在年初預算安排時，落實中央有關決策部署，優化支出結構，加大對“三農”、教育、社會保障、醫療衛生、住房保障、自主創新、能源資源節約、生態環境保護等重點領域的投入力度，各項重點支出得到較好保障。預算執行中，根據經濟社會發展的客觀需要，超收收入和預備費也主要用於增加農業、教育、救災等民生方面的支出（各項主要支出包括中央本級支出和對地方轉移支付）。
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.農林水事務支出1821.74億元，增長43.6%，完成預算的125.6%，超預算較多主要是預算執行中加大農業補貼等投入。增加良種補貼和農機具購置補貼，水稻良種補貼實現全覆蓋，晚稻良種補貼標準提高1倍多，小麥、玉米良種補貼面積分別增加1倍、5.7倍，農機具購置補貼範圍擴大到所有農業縣，共支出163.4億元。加強農業基礎設施建設支出1137.6億元，重點用於大中型水庫建設、大江大河治理，對2505座大中型和重點小型病險水庫除險加固，解決4800多萬農村人口的飲水安全問題等。農業綜合開發支出127億元，支持改造中低產田2500萬畝，增加糧食綜合生產能力286.6萬噸。測土配方施肥從1200個縣擴大到1861個縣。種植業保險保費補貼試點省份由6個擴大到16個，累計參保農戶達到7500萬戶。加強財政扶貧開發，支出167.3億元，重點用於農村貧困地區基礎設施建設、產業發展和農村貧困勞動力培訓等。中央財政森林生態效益補償基金支持的重點公益林擴大到7億畝。
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1598.54億元，增長48.5%，完成預算的102.4%。全面實行城鄉免費義務教育，支出618.1億元，從秋季學期起免除城市義務教育階段學生學雜費，提高農村義務教育經費保障水平，免費提供農村義務教育階段國家課程教科書，增加北方農村中小學取暖費。加強新農村衛生新校園和中西部地區初中校舍建設，改善中西部地區農村學校附屬生活設施，支出建設資金53.1億元。資助普通本科高校、高等和中等職業學校家庭經濟困難學生支出223億元。向中等職業學校中來自城市經濟困難家庭和農村的學生提供助學金，每人每年1500元，惠及90%的在校生。支持三批共100所國家級示範性高等職業院校建設，提高師資水平，改善辦學條件。促進提高高等教育質量，全面啓動“211工程”三期建設，中央財政高等教育支出432.43億元。
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.醫療衛生支出826.8億元，增長24.5%，完成預算的99.4%。全面建立新型農村合作醫療制度，參合人數達到8億多；城鎮居民基本醫療保險制度試點城市由88個增加到317個，參保人數由4291萬人增加到1億人以上；中央財政對中西部地區補助標準提高到每人每年40元，並給予東部地區適當補助，共支出278.68億元。將所有地方政策性關閉破產國有企業退休人員全部納入當地城鎮職工基本醫療保險範圍，支出80億元。加大重大疾病預防控制等公共衛生、食品藥品監管及中醫藥事業發展的保障力度，加強突發公共事件醫療救治和衛生防疫工作，爲食用含三聚氰胺奶粉的嬰幼兒進行免費篩查，共支出126.14億元。加大城鄉醫療救助力度，支出34億元，資助城鄉低保對象、五保戶等困難人羣參保，減輕醫療負擔。加強縣鄉基層醫療衛生服務設施建設，配備基本醫療設備，支出66億元。將農村孕產婦住院分娩補助政策覆蓋範圍擴展到中西部所有地區，中、西部地區中央財政補助標準分別提高到每人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.社會保障和就業支出2743.59億元，增長19.2%，完成預算的99.3%。全面加強城鄉居民最低生活保障制度建設，中央財政分別於2008年1月1日和7月1日兩次按月人均城市15元、農村10元的標準提高城鄉低保對象補助水平，補助支出達到363.1億元。繼續提高企業退休人員基本養老金水平，人均每月增加110元，中央財政養老保險專項補助支出1127.43億元，並向中西部地區和東北地區等老工業基地傾斜。支持80戶國有企業實施政策性關閉破產，支出200億元，安置職工32萬人。實施針對就業困難羣體的社會保險補貼、公益性崗位補貼等就業扶持政策，支出252.08億元。完善收費、小額擔保貸款政策，促進創業帶動就業。
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181.9億元，增長114.3%。加大廉租住房實物配租力度，擴大廉租住房租賃補貼範圍。穩步推進棚戶區（危舊房）改造。全國共有295萬戶城市低收入住房困難家庭享受廉租住房保障，其中，租賃住房補貼229萬戶，實物配租26萬戶，租金覈減34萬戶。
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252.81億元，增長20%，完成預算的99.9%。全國1007個博物館、紀念館向全社會免費開放。支持實施全國文化信息資源共享工程，部分省市提前實現縣級全覆蓋。農村電影放映補貼擴大到中西部所有行政村。支持中西部地區46434個行政村配備農村適用圖書，並對東部地區農家書屋工程開展好的省份給予獎勵。
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.科學技術支出1163.29億元，增長16.4%，完成預算的102.6%。支持加強基礎研究和應用研究，支出903.91億元。全面啓動實施16個國家重大科技專項，支出60億元。支持國家重點實驗室開放運行、儀器設備研製更新和自主創新研究。全面啓動50個主要農產品的現代農業產業技術體系建設。
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.環境保護支出1040.3億元，增長33%，完成預算的101.2%。促進十大重點節能工程建設、循環經濟發展、重點流域水污染治理等，完善中西部地區城鎮管網配套設施，支出423億元。支持實施天然林保護工程，繼續落實退耕還林、退牧還草政策，支出499.6億元。開展太湖流域和天津濱海新區排污權有償取得和交易試點。推動資源綜合利用和新能源、可再生能源發展。
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.工業商業金融等事務支出3871.35億元，增長59.4%，完成預算的114.8%。糧食直補、農資綜合補貼867億元，增長103%，惠及7.28億農民。支持三次較大幅度提高糧食最低收購價，提價幅度超過20%，並實施主要農產品臨時收儲政策，糧油儲備等支出461.69億元。對受成品油調價影響較大的漁業等五大行業補貼365.38億元。家電下鄉試點擴大到12個省份，補貼20億元。支持金融體制改革，支出895億元。促進產業升級和結構調整，加快高新技術產業化，支出建設資金369.69億元。
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875.77億元，增長9.3%，完成預算的102.1%。加強政法機關經費保障，重點滿足開展主要業務工作經費需要，強化基礎建設。積極保障實施訴訟收費辦法改革。支持重點地區應對處置突發事件。
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.國防支出4099.43億元，增長17.7%，完成預算的100%。
11) Expenses for national defense totaled 409.943 billion yuan, up 17.7% and equivalent to 100% of the target.

12.交通運輸支出1290.77億元，增長3.4%（如扣除2007年用鐵路運輸企業出售國有資產變現收入安排的鐵路建設一次性支出，增長22.6%），完成預算的122.4%，超預算較多主要是執行中增加了車輛購置稅支出和公路、鐵路等交通運輸設施建設支出。加強高速公路網、鐵路、內河航道、機場等交通基礎設施建設，支出建設資金495億元。加大對農村公路建設的支持力度，支出492億元，新建、改建39.1萬公里農村公路。
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.

13.一般公共服務支出2522.99億元，增長8.7%，完成預算的95%。其中：用於機關運行等基本公共管理與服務方面的支出1272.33億元，下降4.3%，完成預算的89.6%，原因是年初預算含工商部門停徵兩費轉移支付，執行中調整到財力性轉移支付，以及壓縮中央國家機關公用經費用於抗震救災；國債利息支出1250.66億元，增長26.2%，完成預算的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.

彙總以上各科目，中央財政用在與人民羣衆生活直接相關的教育、醫療衛生、社會保障、就業、保障性住房、文化方面的民生支出合計5603.64億元，增長29.2%。中央財政用於“三農”的支出合計5955.5億元，增加1637億元，增長37.9%。其中：支持農業生產方面的支出2260.1億元；對農民的四項補貼（糧食直補、農資綜合補貼、良種補貼、農機具購置補貼）支出1030.4億元，比上年增長一倍；促進教育、醫療衛生、社會保障、就業、保障性住房、文化等農村社會事業發展方面的支出2072.8億元；主要農產品儲備費用和利息等支出576.2億元。中央財政對地方的稅收返還和財力性轉移支付12559.32億元（扣除已列入上述具體支出科目的專項轉移支付和財力性轉移支付部分項目後的金額），大部分也用於民生和“三農”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）財政宏觀調控積極有效
3. Public finance's active effect in macro-control

根據國內外經濟形勢發展變化，中央對宏觀調控導向作了兩次重大調整。年中，適時把宏觀調控的首要任務，從防經濟過熱、防明顯通脹，調整爲“保持經濟平穩較快發展、控制物價過快上漲”。9月份，又果斷地把宏觀調控的着力點轉到防止經濟增速過快下滑上來。根據中央宏觀調控導向，年中在實施穩健財政政策過程中，採取了一些更爲積極的財稅政策措施，10月份後進一步明確實施了積極的財政政策，適當減免稅費，多次提高出口退稅率，增加中央政府公共投資和重點支出，對促進經濟平穩較快發展發揮了重要作用。
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資適度增長。年初適當減少中央財政赤字和國債項目資金，同時增加中央基建投資。預算執行中，根據抗震救災需要，調整支出規模和結構，建立中央地震災後恢復重建基金，大力支持災區恢復重建。第四季度，爲應對國際金融危機的影響，積極籌措資金，新增中央政府公共投資1040億元，用於加快災區恢復重建、實施保障性安居工程等民生工程和農業基礎設施建設。
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.

促進穩定物價和緩解價格矛盾。大幅度增加農資綜合補貼和良種補貼。三次較大幅度提高糧食最低收購價，擴大國內緊缺農產品和重要原材料等進口，嚴格控制糧食、化肥等出口，加強重要商品儲備調控。對受成品油調價影響較大的漁業等五大行業實施補貼。積極扶持一些價格矛盾短期內難以理順的資源性產品生產企業。及時提高低收入羣體的補助水平。對普通高校全日制在校本專科學生和研究生給予臨時伙食補貼。
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.

減輕企業和居民負擔。實施企業所得稅新稅法，降低企業稅負。提高個人所得稅工薪所得減除費用標準，暫免徵收儲蓄存款和證券交易結算資金利息個人所得稅。實施促進廉租住房、經濟適用房建設和住房租賃市場發展的財稅扶持政策。降低住房交易環節稅收負擔。下調證券交易印花稅稅率並改爲單邊徵收。調整汽車消費稅政策。允許困難企業階段性緩繳社會保險費、降低四項社會保險費率等。初步統計，2008年各項稅費減免政策共減輕企業和居民負擔約2800億元。
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.

扶持中小企業發展。中央和省級財政支出286.4億元，促進中小企業技術創新、產品升級和國際市場開拓。推動創業投資試點。完善中小企業擔保體系，對開展中小企業擔保業務給予獎勵和補貼。擴大小額擔保貸款覆蓋範圍，提高小額擔保貸款中央財政貼息標準，建立貸款獎勵和風險分擔與補償機制。積極落實促進中小企業發展的稅收優惠政策。
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.

支持穩定出口。四次調高了紡織、服裝等勞動密集型產品、附加值和技術含量較高產品的出口退稅率。取消部分鋼材、化工品和糧食的出口關稅，降低部分化肥出口關稅並調整徵稅方式。
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）抗災救災保障有力
4. A powerful effort to fight natural disasters and provide disaster relief

年初，努力保障抗擊南方部分地區低溫雨雪冰凍災害，全國財政撥付救災資金479.1億元。加大對受災羣衆臨時生活困難救助力度，着力保障受災羣衆基本生活。大力支持恢復農業生產、重建倒塌民房，以及修復電網、交通、教育等方面的基礎設施。“5