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Introduction of Shuozhou project bidding?
The basic content of the Budget Law of the People's Republic of China of Shuozhou government procurement network;
Chapter I General Provisions
Article 1 This Law is formulated in accordance with the Constitution for the purpose of strengthening the functions of budget allocation and supervision, improving the national budget management, strengthening the national macro-control and ensuring the healthy development of the economy and society.
Article 2 The state implements the government-level budget, and establishes five-level budgets for the central government, provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts, municipal districts, townships, nationality townships and towns.
Townships, nationality townships and towns that do not have the conditions to set up budgets may temporarily set up budgets after being determined by the governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 3 Budgets at all levels shall be balanced.
Article 4 The budget of the central government (hereinafter referred to as the central budget) consists of the budgets of central departments (including directly affiliated units, the same below). The central budget includes the income paid by local governments to the central government and the subsidies returned or given to local governments by the central government.
Article 5 The local budget consists of the general budgets of all provinces, autonomous regions and municipalities directly under the Central Government.
Local budgets at all levels are composed of the government budget at the same level (hereinafter referred to as the budget at the same level) and the general budget at the next level; If there is only a lower-level budget, the lower-level total budget refers to the lower-level budget. If there is no budget at the next level, the total budget refers to the budget at the same level.
The budgets of local governments at all levels are composed of the budgets of various departments at the same level (including directly affiliated units, the same below).
The budgets of local governments at all levels include the income paid by lower-level governments to higher-level governments and the subsidies returned or given to lower-level governments by higher-level governments.
Article 6 The budgets of all departments shall be composed of the budgets of all construction units of the department.
Article 7 The unit budget refers to the revenue and expenditure budgets of state organs, social organizations and other units included in the departmental budget.
Article 8 The state practices the central and local tax sharing system.
Article 9 The budget approved by the people's congress at the corresponding level shall not be changed without legal procedures.
Article 10 The budget year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.
Article 11 Budget revenue and budget expenditure shall be calculated in RMB.
Chapter II Budget Management Authority
Article 12 The National People's Congress examines the draft central and local budgets and reports on their implementation; To approve the central budget and the report on the implementation of the central budget; Change or cancel inappropriate resolutions of NPC Budget and Final Accounts Committee.
NPC Standing Committee supervises the implementation of the central and local budgets; To examine and approve the adjustment plan of the central budget; To examine and approve the final accounts of the central government; To revoke the administrative regulations, decisions and orders on budget and final accounts formulated by the State Council that contravene the Constitution and laws; To revoke local regulations and resolutions on budgets and final accounts formulated by the people's congresses of provinces, autonomous regions and municipalities directly under the Central Government and their standing committees that contravene the Constitution, laws and administrative regulations. Thirteenth local people's congresses at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementation of the general budget at the corresponding level; To approve the budget at the corresponding level and the report on the implementation of the budget at the corresponding level; Changing or revoking inappropriate resolutions of the Standing Committee of the people's congress at the corresponding level on budget and final accounts; Revoke inappropriate decisions and orders of the government at the corresponding level on 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 the corresponding level; Review and approve the adjustment plan of the budget at the corresponding level; To examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level); To revoke inappropriate decisions, orders and resolutions of the government at the same level and the people's congress at the next lower level and its standing Committee on budgets and final accounts.
The people's congresses of townships, nationality townships and towns that set up budgets examine and approve the budgets at the corresponding levels and the reports on the implementation of the budgets at the corresponding levels; Supervise the implementation of the budget at the corresponding level; Review and approve the adjustment plan of the budget at the corresponding level; Review and approve the final accounts at the corresponding level; Revoke inappropriate decisions and orders of the government at the corresponding level on budget and final accounts.
Article 14 the State Council prepares the draft central budget and the draft central final accounts; To report to the National People's Congress the draft central and local budgets; Summarize the budgets submitted by the governments of all provinces, autonomous regions and municipalities directly under the Central Government and report them to the NPC Standing Committee for the record; Organizing the implementation of the central and local budgets; Decide on the use of the central budget reserve fund; Prepare the central budget adjustment plan; Supervise the budget implementation of central departments and local governments; Change or cancel inappropriate decisions and orders of central departments and local governments on budgets and final accounts; Report to the National People's Congress and the NPC Standing Committee on the implementation of the central and local budgets.
Fifteenth local governments at or above the county level shall prepare the draft budget and final accounts at the corresponding level; Report to the people's congress at the corresponding level the draft general budget; Summarize the budget submitted by the government at the next lower level and report it to the Standing Committee of the people's congress at the corresponding level for the record; To organize the implementation of the general budget at the corresponding level; Decide on the use of budget reserve funds at the corresponding level; Prepare the adjustment plan of the budget at the corresponding level; Supervise the budget implementation of all departments at the same level and lower levels of government; Changing or revoking inappropriate decisions and orders of departments at the same level and governments at lower levels on budgets and final accounts; Report to the people's congress at the corresponding level and the standing committee of the people's congress at the corresponding level on the implementation of the total budget at the corresponding level.
The governments of townships, nationality townships and towns shall prepare the draft budgets and final accounts at the corresponding levels; Report on the draft budget to the people's congress at the corresponding level; Organize the implementation of the budget at the corresponding level; Decide on the use of budget reserve funds at the corresponding level; Prepare the adjustment plan of the budget at the corresponding level; Report the implementation of the budget to the people's congress at the corresponding level.
Article 16 The draft central budget and final accounts shall be specifically prepared by the financial department of the State Council; Organizing the implementation of the central and local budgets; Put forward the use plan of the central budget reserve fund; Detailed preparation of the central budget adjustment plan; Regularly report to the State Council on the implementation of the central and local budgets.
The financial departments of local governments at all levels shall specifically prepare the draft budgets and final accounts at the corresponding levels; To organize the implementation of the general budget at the corresponding level; Put forward the use plan of the budget reserve at the corresponding level; Prepare the adjustment plan of the budget at the corresponding level; Regularly report the implementation of the total budget to the government at the same level and the financial department of the government at the next higher level.
Seventeenth departments to prepare their own draft budgets and final accounts; Organize and supervise the implementation of departmental budget; Regularly report the budget implementation to the financial department of the government at the same level.
Eighteenth units to prepare the draft budget and final accounts of the unit; In accordance with the provisions of the state, turn over budgetary revenues, arrange budgetary expenditures, and accept the supervision of relevant state departments.
Chapter III Scope of Budget Revenue and Expenditure
Article 19 A budget consists of budgetary revenue and budgetary expenditure.
The budgetary revenue includes:
(1) Tax revenue;
(two) the proceeds of state-owned assets that should be turned over in accordance with the provisions;
(3) Special income;
(4) Other income.
The budget expenditure includes:
(1) Expenditure on economic construction;
(2) Expenditure on education, science, culture, health, sports and other undertakings;
(3) State management fees;
(4) defense expenditure;
(5) Expenditure on various subsidies;
(6) Other expenditures.
Twentieth budget revenue is divided into central budget revenue, local budget revenue, central and local budget sharing revenue.
Budget expenditure is divided into central budget expenditure and local budget expenditure.
Article 21 Specific measures for the division of revenue and expenditure items between the central budget and the local budget, the payment of revenue from local governments to the central government, and the return or subsidy from the central government to local governments shall be formulated by the State Council and reported to the NPC Standing Committee for the record.
Twenty-second budget revenue should be used as a whole; If it is really necessary to set up a special fund project, it must be approved by the State Council.
Twenty-third higher-level governments may not transfer funds from the budgets of lower-level governments outside the budget. The lower level government shall not occupy or intercept the funds belonging to the budget of the higher level government.
Chapter IV Budget Preparation
Twenty-fourth governments at all levels, departments and construction units shall prepare the draft budget according to the time stipulated by the State Council.
Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the budget implementation of the previous year and the revenue and expenditure forecast of this year.
Article 26 The central budget and the budgets of local governments at all levels shall be prepared in accordance with the double-entry budget.
The preparation method and implementation steps of the double budget shall be stipulated by the State Council.
Article 27 The public budget of the central government does not include the deficit.
Part of the necessary funds for construction investment in the central budget can be raised by borrowing domestic and foreign debts, but the borrowing should have a reasonable scale and structure.
The funds needed to repay the principal and interest of borrowed debts in the central budget shall be handled in accordance with the provisions of the preceding paragraph.
Twenty-eighth local budgets at all levels shall be compiled in accordance with the principle of living within the limits of revenues and balancing revenues and expenditures, and no deficit shall be listed. Unless otherwise stipulated by law and the State Council, local governments may not issue local government bonds.
Article 29 The compilation of budgetary revenues at all levels shall be in line with the growth rate of gross national product.
The income that must be included in the budget according to the regulations shall not be concealed or omitted, and the abnormal income of the previous year shall not be used as the basis for compiling the budget income.
Thirtieth budget expenditures at all levels should implement the policy of saving and building the country through diligence and thrift.
The preparation of budget expenditures at all levels should be balanced and focused, and other budget expenditures should be arranged appropriately under the premise of ensuring the reasonable needs of government public expenditures.
Article 31 The central budget and the budgets of relevant local governments shall allocate necessary funds to help economically underdeveloped ethnic autonomous areas, old revolutionary base areas and remote and poor areas develop their economic and cultural undertakings.
Thirty-second governments at all levels shall set up reserve funds according to 1% to 3% of the budget expenditure of the government at the corresponding level, which shall be used for natural disaster relief expenditure and other unforeseen special expenditures in the budget implementation of the current year.
Thirty-third governments at all levels shall set up budgetary working capital in accordance with the provisions of the State Council.
Thirty-fourth the balance of the previous year's budget of governments at all levels can be used for the project expenditure carried over from the previous year in the next year; If there is a balance, it can supplement the working capital of the budget; If there is a balance, it can be used for the necessary budget expenditure for the next year.
Thirty-fifth the State Council shall promptly issue instructions on the preparation of the draft budget for the next year.
The specific matters in the preparation of the draft budget shall be deployed by the financial department of the State Council.
Thirty-sixth provinces, autonomous regions and municipalities directly under the central government shall, according to the time stipulated by the State Council, submit the draft general budget at the corresponding level to the State Council for review and summary.
Article 37 The financial department of the State Council shall submit the main contents of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination one month before the annual session of the National People's Congress.
The financial departments of the governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts and autonomous prefectures shall, one month before the meeting of the people's congress at the corresponding level, submit the main contents of the draft budget to the relevant special committees of the people's congress at the corresponding level or to the relevant working committees of the standing committee of the people's congress at the corresponding level for preliminary examination.
The financial departments of the governments of counties, autonomous counties, cities not divided into districts and municipal districts shall submit the main contents of the draft budget at the corresponding level to the Standing Committee of the people's congress at the corresponding level for preliminary examination one month before the meeting of the people's congress at the corresponding level.
Chapter V Budget Examination and Approval
Article 38 During the session of the National People's Congress, the State Council made a report to the Congress on the draft central and local budgets.
When local people's congresses are in session, local governments at all levels make reports on the draft general budget at the corresponding level.
Article 39 The central budget shall be examined and approved by the National People's Congress.
The budgets of local governments at all levels shall be examined and approved by the people's congresses at the corresponding levels.
Fortieth township, nationality township and town governments shall promptly report the budget approved by the people's congress at the corresponding level to the government at the next higher level for the record. Local governments at or above the county level shall timely summarize the budgets approved by the people's congresses at the corresponding levels and the budgets submitted by lower-level governments for the record, and report them to the governments at the next higher level for the record.
Local governments at or above the county level shall summarize the budgets submitted for the record by lower-level governments in accordance with the provisions of the preceding paragraph and report them to the Standing Committee of the people's congress at the corresponding level for the record. The State Council shall, in accordance with the provisions of the preceding paragraph, summarize the budgets submitted by the governments of all provinces, autonomous regions and municipalities directly under the Central Government for the record and report them to the NPC Standing Committee for the record.
Article 41 Where the State Council and local governments at or above the county level think 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 conflicts with laws and administrative regulations or has other inappropriateness, and it is necessary to cancel the resolution on approving the budget, they shall submit it to the Standing Committee of the people's congress at the corresponding level for deliberation and decision.
Article 42 After the budgets of governments at all levels are approved by the people's congresses at the corresponding levels, the financial departments of the governments at the corresponding levels shall promptly reply to the budgets of various departments at the corresponding levels. All departments shall promptly reply the budget to their subordinate units.
Chapter VI Budget Implementation
Forty-third budgets at all levels shall be organized and implemented by the governments at the corresponding levels, and the financial departments of the governments at the corresponding levels shall be responsible for the specific work.
Forty-fourth after the beginning of the budget year, before the draft budgets of governments at all levels are approved by the people's congresses at the corresponding levels, the governments at the corresponding levels may arrange expenditures according to the budgetary expenditures of the same period last year; After the budget is approved by the people's congress at the corresponding level, it shall be implemented in accordance with the approved budget.
Forty-fifth budget revenue collection departments must, in accordance with the provisions of laws and administrative regulations, timely and fully collect the applied budget revenue. Shall not violate the provisions of laws and administrative regulations, arbitrarily reduce, exempt or postpone the budgetary revenue, and shall not intercept, occupy or misappropriate the budgetary revenue.
Forty-sixth departments and units that have the task of turning over budgetary revenues must, in accordance with laws, administrative regulations and the provisions of the financial department of the State Council, turn over the budgetary funds that should be turned over to the state treasury in time and in full, and shall not intercept, occupy, misappropriate or default.
Forty-seventh financial departments of governments at all levels must, in accordance with laws, administrative regulations and the provisions of the financial department of the State Council, timely and fully allocate funds for budgetary expenditures, and strengthen the management and supervision of budgetary expenditures.
The expenditures of governments at all levels, departments and units must be implemented in accordance with the budget.
Forty-eighth budgets at or above the county level must set up a national treasury; Conditional townships, nationality townships and towns should also set up state coffers.
The central treasury business is managed by the People's Bank of China, and the local treasury business is handled in accordance with the relevant regulations 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 receipt, division, retention and disbursement of budgetary expenditures.
The control of treasury funds at all levels belongs to the financial department of the government at the same level. Unless otherwise provided by laws and administrative regulations, no department, unit or individual has the right to use or otherwise control the treasury funds that have been put into storage without the consent of the financial department of the government at the corresponding level.
Governments at all levels should strengthen the management and supervision of the state treasury at the corresponding level.
Forty-ninth governments at all levels should strengthen their leadership over budget implementation, support the collection departments of government finance, taxation, customs and other budgetary revenues to organize budgetary revenues according to law, and support the financial departments of the government to strictly manage budgetary expenditures. Finance, taxation, customs and other departments should strengthen the analysis of budget implementation in budget implementation; When problems are found, it is necessary to promptly suggest that the government at the same level take measures to solve them.
Fiftieth departments and units shall strengthen the management of budget revenue and expenditure, and shall not intercept or use the budget revenue that should be turned over, and shall not convert the funds that should not be spent in the budget into budget expenditure.
Fifty-first plans for the use of budget reserve funds of governments at all levels shall be put forward by the financial department of the government at the same level and reported to the government at the same level for decision.
Article 52 Working capital for budgets of governments at all levels shall be managed by the financial department of the government at the corresponding level, and shall not be used for other purposes.
Chapter VII Budget Adjustment
Article 53 Budget adjustment means that during the implementation of the central budget approved by the National People's Congress and the budget at the corresponding level approved by the local people's congress, it is necessary to increase expenditure or reduce income due to special circumstances, so that the total expenditure of the originally approved balanced budget exceeds the total income, or the data of borrowing debts in the originally approved budget increases.
Article 54 Governments at all levels shall formulate budget adjustment plans for necessary budget adjustments. The adjustment plan of the central budget must be submitted to the NPC Standing Committee for review and approval. The budget adjustment plans of local governments at or above the county level must be submitted to the Standing Committee of the people's congress at the corresponding level for examination and approval; The adjustment plan of the budget of the township, nationality township and town government must be submitted to the people's congress at the corresponding level for examination and approval. The budget shall not be adjusted without approval.
Article 55 Without the approval of budget adjustment, governments at all levels shall not make a decision to make the total amount of the originally approved balanced budget expenditure exceed the total amount of income or increase the amount of debts borrowed from the originally approved budget. The people's congress at the corresponding level, the standing committee of the people's congress at the corresponding level or the government at a higher level shall order it to change or cancel the decision made in violation of the provisions of the preceding paragraph.
Fifty-sixth in the implementation of the budget, the change of budget revenue and expenditure caused by the return or subsidy of the higher level government does not belong to the budget adjustment. The local government at or above the county level that accepts the returned or subsidized funds shall report the relevant information to the Standing Committee of the people's congress at the corresponding level; The governments of townships, nationality townships and towns that accept the returned or subsidized funds shall report the relevant information to the people's congresses at the corresponding levels.
Article 57 The budgetary expenditures of departments and units shall be executed according to the budgetary subjects. If the budgetary funds between different budgetary subjects need to be transferred, they must be reported for approval in accordance with the provisions of the financial department of the State Council.
Article 58 After the budget adjustment plans of local governments at various levels are approved, the governments at the same level shall report them to the governments at the next higher level for the record.
Chapter VIII Final Accounts
Article 59 The draft final accounts shall be prepared by governments at all levels, departments and units at the end of each budget year according to the time specified by the State Council.
The specific matters of the draft final accounts shall be deployed by the financial department of the State Council.
Article 60 The preparation of the draft final accounts must abide by laws and administrative regulations, and ensure that the amount of revenue and expenditure is accurate, the content is complete and submitted in time.
Sixty-first departments should review and summarize the draft final accounts of their subordinate units and submit them to the financial department of the government at the same level for review within the prescribed time limit.
The financial departments of governments at all levels have the right to correct the draft final accounts of various departments at the same level if they find that they do not conform to the provisions of laws and administrative regulations.
Article 62 The financial department of the State Council shall prepare the draft final accounts of the central government, submit them to the State Council for examination and approval, and then the State Council shall submit them to the NPC Standing Committee for examination and approval.
The financial departments of local governments at or above the county level shall prepare the draft final accounts at the corresponding level, which shall be submitted to the Standing Committee of the people's congress at the corresponding level for examination and approval after being examined by the government at the corresponding level.
The governments of townships, nationality townships and towns shall prepare the draft final accounts at the corresponding level and submit them to the people's congresses at the corresponding levels for examination and approval.
Sixty-third after the final accounts of governments at all levels are approved, the financial department shall reply the final accounts to all departments at the same level.
Article 64 Local governments at all levels shall report the approved final accounts to the government at the next higher level for the record.
Article 65 Where the State Council and local governments at or above the county level think that the final accounts submitted by lower-level governments for the record in accordance with the provisions of Article 64 of this Law are in conflict with laws and administrative regulations, or there are other inappropriate resolutions that need to be revoked, they shall submit them to the Standing Committee of the people's congress at the corresponding level for deliberation and decision; If it is revoked after deliberation, the Standing Committee of the people's congress at the next lower level shall be responsible for submitting the draft final accounts to the government at the corresponding level for review and approval in accordance with the provisions of this Law.
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 or above the county level and their standing committees supervise the budgets and final accounts of governments at the corresponding levels and at lower levels.
The people's congresses of townships, nationality townships and towns supervise the budgets and final accounts at the corresponding levels.
Article 67 People's congresses at various levels and the standing committees of people's congresses at or above the county level have the right to organize investigations on major or specific issues in budgets and final accounts, and relevant governments, departments, units and individuals shall truthfully report the situation and provide necessary materials.
Article 68 When the people's congresses at various levels and the standing committees of people's congresses at or above the county level hold meetings, deputies to the people's congresses or members of the standing committees raise questions or questions about the relevant issues in the budget and final accounts in accordance with the procedures prescribed by law, and the governments or financial departments concerned who are asked or questioned must give timely answers.
Article 69 Governments at all levels shall report the budget implementation to the people's congress at the corresponding level or its standing committee at least twice in each budget year.
Article 70 Governments at all levels shall supervise the budget implementation of lower-level governments; The lower level government shall regularly report the budget implementation to the higher level government.
Article 71 The financial departments of governments at all levels shall be responsible for supervising and inspecting the implementation of budgets of various departments at the corresponding level and their subordinate units; And report the budget implementation to the government at the same level and the financial department of the government at the next higher level.
Seventy-second government audit departments at all levels shall exercise audit supervision over the budget implementation and final accounts of all departments and units at the same level and governments at lower levels.
Chapter X Legal Liability
Article 73 If governments at all levels change their budgets without approval according to law, so that the total expenditure of the approved balanced budget exceeds the total income, or the amount of debts borrowed from the approved budget increases, the directly responsible person in charge and other directly responsible personnel shall be investigated for administrative responsibility according to law.
Article 74 Whoever, in violation of the provisions of laws and administrative regulations, arbitrarily uses the funds from the state treasury or otherwise controls the funds that have been put into the state treasury shall be ordered by the financial department of the government to return or recover the funds from the state treasury, and the higher authorities shall impose administrative sanctions on the directly responsible person in charge and other directly responsible personnel.
Article 75 Whoever conceals budgetary revenues or turns funds that should not be included in budgetary expenditures into budgetary expenditures shall be ordered to make corrections by the government at a higher level or the financial department of the government at the same level, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions by the higher authorities.
Chapter II XI Supplementary Provisions
Seventy-sixth governments at all levels, departments and units should strengthen the management of extrabudgetary funds. Measures for the administration of extra-budgetary funds shall be formulated separately by the State Council. People's congresses at all levels should strengthen supervision over the use of extra-budgetary funds.
Article 77 Budget management in ethnic autonomous areas shall be implemented in accordance with the relevant provisions of the Law on Regional Ethnic Autonomy; Where there is no provision in the Law on Regional National Autonomy, it shall be implemented in accordance with this Law and the relevant provisions of the State Council.
Article 78 the State Council shall formulate implementation regulations in accordance with this Law.
Article 79 This Law shall come into force as of the date of199565438+1kloc-0/. 199 1 year1October 2 1 day The Regulations on State Budget Management promulgated by the State Council shall be abolished at the same time.
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