地方各级政府预算由本级人民代表大会审查和批准。

The budgets of the local governments at various levels shall be examined and approved by the people's congresses at the corresponding levels.

第四十条乡、民族乡、镇政府应当及时将经本级人民代表大会批准的本级预算报上一级政府备案。

Article 40 The government of a township, nationality township or town shall report without delay its budget approved by the people's congress at the corresponding level to the government at the next higher level for the record.

县级以上地方各级政府应当及时将经本级人民代表大会批准的本级预算及下一级政府报送备案的预算汇总，报上一级政府备案。

A local government at or above the county level shall report without delay its budget approved by the people's congress at the corresponding level and the totalized budget submitted for the record by the government at the next lower level to the government at the next higher level for the record.

县级以上地方各级政府将下一级政府依照前款规定报送备案的预算汇总后，报本级人民代表大会常务委员会备案。

A local government at or above the county level shall, after totalizing the budgets submitted for the record by the governments at the next lower level in accordance with the provisions of the preceding paragraph, report the totalized budgets to the standing committee of the people's congress at the corresponding level for the record.

国务院将省、自治区、直辖市政府依照前款规定报送备案的预算汇总后，报全国人民代表大会常务委员会备案。

The State Council shall, after totalizing the budgets submitted for the record by the governments of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the preceding paragraph, submit the totalized budgets to the Standing Committee of the National People's Congress for the record.

第四十一条国务院和县级以上地方各级政府对下一级政府依照本法第四十条规定报送备案的预算，认为有同法律、行政法规相抵触或者有其他不适当之处，需要撤销批准预算的决议的，应当提请本级人民代表大会常务委员会审议决定。

Article 41 In case the State Council or a local government at or above the county level verifies that the budget submitted for the record by the government at the next lower level in accordance with the provisions of Article 40 of this Law, contravenes laws or administrative rules and regulations, or contains other inappropriateness, and that the resolution approving the budget has to be annulled, the said government shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision.

第四十二条各级政府预算经本级人民代表大会批准后，本级政府财政部门应当及时向本级各部门批复预算。

Article 42 After the approval of the budgets of the governments at various levels by the people's congresses at the corresponding levels, the financial departments of the governments at the corresponding levels shall, without delay, give an official written reply regarding their budgets to the departments at the corresponding levels.

各部门应当及时向所属各单位批复预算。

The departments at various levels shall, without delay, give an official written reply regarding their budgets to their subordinate units.

第六章预算执行

Chapter VI Budget Implementation

第四十三条各级预算由本级政府组织执行，具体工作由本级政府财政部门负责。

Article 43 The implementation of the budgets of governments at various levels shall be organized by the governments at the corresponding levels, and the financial departments of the governments at the corresponding levels shall be in charge of the concrete work.

第四十四条预算年度开始后，各级政府预算草案在本级人民代表大会批准前，本级政府可以先按照上一年同期的预算支出数额安排支出；

Article 44 After the beginning of a budgetary year and before the approval of the draft budgets of the governments at various levels by the people's congresses at the corresponding levels, the governments at the corresponding levels may first arrange their expenditures according to the amount of the budgetary expenditures in the corresponding period of the previous year.

预算经本级人民代表大会批准后，按照批准的预算执行。

Upon the approval of the respective budgets by the people's congresses at the corresponding levels, the approved budgets shall be implemented.

第四十五条预算收入征收部门，必须依照法律、行政法规的规定，及时、足额征收应征的预算收入。

Article 45 The departments responsible for collecting budgetary revenues must, in accordance with the provisions of the laws or administrative rules and regulations, collect in time and in full amount the budgetary revenues that ought to be collected,

不得违反法律、行政法规规定，擅自减征、免征或者缓征应征的预算收入，不得截留、占用或者挪用预算收入。

and may not, in violation of the provisions of the laws or administrative rules and regulations, carry out unauthorized reduction of, or exemption from collection of budgetary revenues that ought to be collected or postpone the collection thereof, and may not intercept, withhold or misappropriate the budgetary revenues.

第四十六条有预算收入上缴任务的部门和单位，必须依照法律、行政法规和国务院财政部门的规定，将应当上缴的预算资金及时、足额地上缴国家金库（以下简称国库），不得截留、占用、挪用或者拖欠。

Article 46 The departments or units which have the obligation to turn over budgetary revenues must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, turn over in time and in full amount the budgetary funds that ought to be turned over to the State treasury (hereinafter referred to as the treasury), and may not intercept, withhold, misappropriate or default the turnover.

第四十七条各级政府财政部门必须依照法律、行政法规和国务院财政部门的规定，及时、足额地拨付预算支出资金，加强对预算支出的管理和监督。

Article 47 The financial departments of the governments at various levels must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, allocate in time and in full amount the funds for budgetary expenditures and strengthen the management of and supervision over the budgetary expenditures.

各级政府、各部门、各单位的支出必须按照预算执行。

The expenditures of the governments, departments and units at various levels must comply with their respective budgets.

第四十八条县级以上各级预算必须设立国库；具备条件的乡、民族乡、镇也应当设立国库。

Article 48 The treasury must be established in any budget at or above the county level; it shall also be established for any township, nationality township or town where conditions permit.

中央国库业务由中国人民银行经理，地方国库业务依照国务院的有关规定办理。

The business of the central treasury shall be managed by the People's Bank of China and the business of the local treasuries shall be managed in accordance with the relevant provisions of the State Council.

各级国库必须按照国家有关规定，及时准确地办理预算收入的收纳、划分、留解和预算支出的拨付。

The treasuries at various levels must, in accordance with the relevant provisions of the State, manage promptly and accurately the collection, allocation, withholding and turnover of the budgetary revenues, and the appropriation of the budgetary expenditures.

各级国库库款的支配权属于

上一页  [1] [2] [3] [4] [5] [6] [7] [8] 下一页