中央预算中对已经举借的债务还本付息所需的资金，依照前款规定办理。

The funds needed for the servicing of debts already raised in the central budget shall be managed in accordance with the provisions of the preceding paragraph.

第二十八条地方各级预算按照量入为出、收支平衡的原则编制，不列赤字。

Article 28 The local budgets at various levels shall be compiled according to the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures, and shall not contain deficit.

除法律和国务院另有规定外，地方政府不得发行地方政府债券。

The local governments may not issue local government bonds, except as otherwise prescribed by laws or the State Council.

第二十九条各级预算收入的编制，应当与国民生产总值的增长率相适应。

Article 29 The compilation of the budgetary revenues at various levels shall be in keeping with the growth rate of the gross national product.

按照规定必须列入预算的收入，不得隐瞒、少列，也不得将上年的非正常收入作为编制预算收入的依据。

Revenues which must be listed in the budget in accordance with relevant regulations, may not be concealed or incompletely listed, and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues.

第三十条各级预算支出的编制，应当贯彻厉行节约、勤俭建国的方针。

Article 30 The guiding principle of practicing strict economy and building up the country through thrift and hard work shall be followed in compiling the budgetary expenditures at various levels.

各级预算支出的编制，应当统筹兼顾、确保重点，在保证政府公共支出合理需要的前提下，妥善安排其他各类预算支出。

The budgetary expenditures at various levels shall be compiled by making overall plans and taking all factors into consideration while securing priorities; and budgetary expenditures for various purposes shall be properly arranged under the precondition that the reasonable requirements of government public expenditures be secured.

第三十一条中央预算和有关地方政府预算中安排必要的资金，用于扶助经济不发达的民族自治地方、革命老根据地、边远、贫困地区发展经济文化建设事业。

Article 31 Necessary funds shall be arranged in the central and relevant local budgets to assist the developing areas such as areas of regional national autonomy, old revolutionary bases and outlying and poverty-stricken areas, in developing undertakings of economy and culture.

第三十二条各级政府预算应当按照本级政府预算支出额的百分之一至百分之三设置预备费，用于当年预算执行中的自然灾害救灾开支及其他难以预见的特殊开支。

Article 32 Reserve funds in government budgets at various levels shall be established at a ratio of 1% to 3% of the budgetary expenditures at the corresponding level for coping with the relief for natural calamities and other unexpected expenditures in the implementation of the current year's budgets.

第三十三条各级政府预算应当按照国务院的规定设置预算周转金。

Article 33 Budgetary circulating funds shall be established in government budgets at various levels as prescribed by the State Council.

第三十四条各级政府预算的上年结余，可以在下年用于上年结转项目的支出；

Article 34 The balance of the previous year's government budget at any level may be used in the next year for the expenditure of the previous year's carry-over projects;

有余额的，可以补充预算周转金；再有余额的，可以用于下年必需的预算支出。

any surplus thereof may be used as a supplement to the budgetary circulating funds; any further surplus may be used as budgetary expenditures essential to the next year.

第三十五条国务院应当及时下达关于编制下一年预算草案的指示。

Article 35 The State Council shall give timely instructions regarding the compilation of the next year's draft budgets.

编制预算草案的具体事项，由国务院财政部门部署。

The concrete matters relating to the compilation of draft budgets shall be arranged by the finance department under the State Council.

第三十六条省、自治区、直辖市政府应当按照国务院规定的时间，将本级总预算草案报国务院审核汇总。

Article 36 The governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the period of time defined by the State Council, submit the general draft budgets at the corresponding levels to the State Council for examination, verification and totalization.

第三十七条国务院财政部门应当在每年全国人民代表大会会议举行的一个月前，将中央预算草案的主要内容提交全国人民代表大会财政经济委员会进行初步审查。

Article 37 The finance department under the State Council shall, one month before the annual session of the National People's Congress, submit the main contents of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination.

省、自治区、直辖市、设区的市、自治州政府财政部门应当在本级人民代表大会会议举行的一个月前，将本级预算草案的主要内容提交本级人民代表大会有关的专门委员会或者根据本级人民代表大会常务委员会主任会议的决定提交本级人民代表大会常务委员会有关的工作委员会进行初步审查。

The finance departments under the governments of the provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts or autonomous prefectures shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the relevant special committees of the people's congresses at the corresponding levels, or to the relevant working committees of the standing committees of the people's congresses at the corresponding levels in accordance with the decisions made by the councils of chairmen of the standing committees of the people's congresses at the corresponding levels.

县、自治县、不设区的市、市辖区政府财政部门应当在本级人民代表大会会议举行的一个月前，将本级预算草案的主要内容提交本级人民代表大会常务委员会进行初步审查。

The finance departments under the governments of the counties, autonomous counties, cities not divided into districts or municipal districts shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the standing committees of the people's congresses at the corresponding levels.

第五章预算审查和批准

Chapter V Examination and Approval of Budgets

第三十八条国务院在全国人民代表大会举行会议时，向大会作关于中央和地方预算草案的报告。

Article 38 The State Council shall, when the National People's Congress is in session, make a report to the Congress on the draft central and local budgets.

地方各级政府在本级人民代表大会举行会议时，向大会作关于本级总预算草案的报告。

The local governments at various levels shall, when the people's congresses at the corresponding levels are in session, make reports to the congresses on their respective draft total budgets.

第三十九条中央预算由全国人民代表大会审查和批准。

Article 39 The central budget shall be examined and approved by the

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