地方各级政府财政部门具体编制本级预算、决算草案；具体组织本级总预算的执行；提出本级预算预备费动用方案；具体编制本级预算的调整方案；定期向本级政府和上一级政府财政部门报告本级总预算的执行情况。

The finance department of a local government at any level compiles the specific drafts of budget and final accounts at the corresponding level, practically organizes the implementation of the general budget at the corresponding level, puts forward proposals for drawing on reserve funds of the budget at the corresponding level, works out the specific adjustment plan for the budget at the corresponding level, and regularly reports to the government at the corresponding level and the finance department of the government at the next higher level on the implementation of the general budget at the corresponding level.

第十七条各部门编制本部门预算、决算草案；组织和监督本部门预算的执行；定期向本级政府财政部门报告预算的执行情况。

Article 17 Various departments shall compile the drafts of their own budgets and final accounts, organize and supervise the budget implementation by their own departments, and regularly report to the finance departments of the governments at the corresponding levels on their budget implementation.

第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。

Article 18 Various units shall compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State.

第三章预算收支范围

Chapter III Scope of Budgetary Revenues and Expenditures

第十九条预算由预算收入和预算支出组成。

Article 19 A budget consists of budgetary revenues and budgetary expenditures.

预算收入包括：

The budgetary revenues include:

（一）税收收入；

(1) tax receipts;

（二）依照规定应当上缴的国有资产收益；

(2) proceeds from the State-owned assets that should be turned over in accordance with relevant regulations;

（三）专项收入；

(3) receipts from special items; and

（四）其他收入。

(4) receipts from other sources.

预算支出包括：

The budgetary expenditures include:

（一）经济建设支出；

(1) expenditure for economic construction;

（二）教育、科学、文化、卫生、体育等事业发展支出；

(2) expenditure for the development of undertakings in education, science, culture, public health and physical culture;

（三）国家管理费用支出；

(3) the administrative expenditure of the State;

（四）国防支出；

(4) expenditure for national defense;

（五）各项补贴支出；

(5) expenditure for various subsidies; and

（六）其他支出。

(6) other expenditures.

第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。

Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.

预算支出划分为中央预算支出和地方预算支出。

The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.

第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。

Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning over of revenues by the local governments to the Central Government and the refunding of revenues or the grant of subsidies by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record.

第二十二条预算收入应当统筹安排使用；确需设立专用基金项目的，须经国务院批准。

Article 22 The budgetary revenues shall be used in a manner of overall consideration and arrangement. The establishment of any fund for a specific purpose, if necessary, shall be subject to the approval by the State Council.

第二十三条上级政府不得在预算之外调用下级政府预算的资金。下级政府不得挤占或者截留属于上级政府预算的资金。

Article 23 No government at a higher level may allocate, beyond its budget, any budgetary funds of the government at a lower level. No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level.

第四章预算编制

Chapter IV Budget Compilation

第二十四条各级政府、各部门、各单位应当按照国务院规定的时间编制预算草案。

Article 24 The governments, departments and units at various levels shall compile their respective draft budgets within the period of time prescribed by the State Council.

第二十五条中央预算和地方各级政府预算，应当参考上一年预算执行情况和本年度收支预测进行编制。

Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the actual implementation of the budget of the previous year to the estimation of revenues and expenditures for the current year.

第二十六条中央预算和地方各级政府预算按照复式预算编制。

Article 26 The central budget and the budgets of local governments at various levels shall be compiled according to the dual budget system.

复式预算的编制办法和实施步骤，由国务院制定。

Measures for the compilation of the dual budget system and rules for the implementation thereof shall be formulated by the State Council.

第二十七条中央政府公共预算不列赤字。

Article 27 The public budget of the Central Government shall not contain deficit.

中央预算中必需的建设投资的部分资金，可以通过举借国内和国外债务等方式筹措，但是借债应当有合理的规模和结构。

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