What is transfer payment? For example,

Transfer (transfer? Payment), also known as gratuitous expenditure, refers to a kind of payment made by the government or enterprise in order not to buy the goods and services of this year, that is, the government or enterprise pays individuals or lower-level governments free of charge to increase their income and purchasing power. This is a form of income redistribution.

Transfer payment is a sum of money spent by the government and enterprises, including pensions, unemployment benefits, veterans' subsidies, agricultural product price subsidies, public debt interest and so on. This money is not included in the gross national product in western countries, because it is not used to buy goods and services, so it is called transfer payment, sometimes it is also called transfer payment.

2. Transfer payment system in China.

1994 before the tax-sharing reform, China did a lot of financial transfer payments, and the concept of transfer payment was introduced from the west after the tax-sharing reform. China's central finance officially implemented the transitional transfer payment method from 1995. According to the expenditure analysis framework in the International Monetary Fund's Handbook of Government Finance Statistics, there are two levels of government transfer payment. First, international transfer payments, including foreign donations, provision of goods and services, and payment of membership fees to multinational organizations. Second, domestic transfer payments, including government transfer payments to families, such as pension and housing subsidies, government subsidies to state-owned enterprises, and intergovernmental financial funds transfer payments.

Generally speaking, what we call fiscal transfer payment refers to the transfer payment of fiscal funds between governments, which is an important part of central government expenditure and an important budget income of local governments. In western countries, the important classification of fiscal expenditure is divided into purchase expenditure and transfer expenditure.

3. Types of transfer payments

Transfer payment is divided into government transfer payment, enterprise transfer payment and intergovernmental transfer payment;

① Government transfer payment. Most of them are welfare expenditures, such as social insurance benefits, pensions, pensions, unemployment benefits, relief funds and various subsidies; Agricultural product price subsidies are also government transfer payments. Because the government's transfer payment actually returns the state's fiscal revenue to individuals, some western economists call it negative tax.

For example, the figure 1 in the reference 1 shows "tax refund"; This is the case with items 6 and 7 of one of the second materials.

② Enterprise transfer payment. Usually refers to the enterprise's appropriation or donation to non-profit organizations, as well as personal injury compensation to non-enterprise employees and so on. Transfer payment objectively narrows the income gap and plays a positive role in maintaining the stability of total demand, reducing the amplitude and intensity of total demand swing and stabilizing social economy. Usually when the depression comes, the total income drops and unemployment increases, and the social welfare expenditure allocated by the government will inevitably increase. This can enhance purchasing power, raise the level of effective demand, and restrain or alleviate depression. When there is excessive demand in the economy, the government can reduce the transfer payment, which can restrain the increase of the total demand level. Of course, for the over-inflated demand, this inhibitory effect is minimal.

For example:

For example, enterprises extract a certain percentage from employees' salaries to pay insurance premiums and endowment insurance;

Corporate transfer payment includes charitable donations to non-profit organizations and bad debts of consumers.

Because now all countries require enterprises to assume social responsibility, that is, to pay "transfer payment", enterprises are for-profit organizations, and it is impossible to donate to non-profit organizations with after-tax profits, which will raise commodity prices and pass on the extra costs (that is, social responsibility) to consumers, resulting in a difference of "transfer payment".

③ Intergovernmental transfer payment. Generally, it is a subsidy from the higher level government to the lower level government. The amount of transfer payment is generally calculated according to some socio-economic indicators, such as population and area, as well as the unified unit expenditure standards for some socio-economic activities undertaken by the government, such as education and public security. Inter-governmental transfer payment is mainly to balance the government income gap caused by different geographical environments or different levels of economic development in different regions, so as to ensure that local governments can effectively provide services to the society in accordance with national unified standards.

For example, "general transfer payment" in data 2; The transfer payment in data 1 to provinces and cities under separate state planning belongs to this category.

Sometimes, some payments made by the government are not collected from the income of some residents, such as issuing money and selling bonds to pay welfare relief funds, which obviously do not have the characteristics of transferring from some residents to another. However, in the eyes of western economists, although it is different from the source of payment mentioned above, one thing is the same, that is, it is not directly used by the government to buy goods and services, and this payment is still regarded as transfer payment.

Transfer payment is an integral part of the government budget. Fiscal surplus is equal to the sum of tax balance minus government expenditure on goods and services and transfer payments.

note:

General transfer payment refers to the subsidies given by the central government to local governments (mainly in the central and western regions) with financial gaps in a standardized way. Including balanced transfer payments, transfer payments in ethnic areas, transfer payments for rural tax and fee reform, adjustment of wage transfer payments, etc., local governments can make overall arrangements and use them in accordance with relevant regulations.

Special transfer payment refers to the special subsidy funds set up by the higher-level government (China generally refers to the central, provincial and municipal governments) to achieve specific macro-policy objectives and compensate some affairs entrusted by the lower-level government. The recipient of funds shall use the funds in accordance with the prescribed purposes.

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Information 1:

Distribution map of central financial transfer payment in 20 15 years

-which provinces take more and which provinces take less?

Author:? Sun is not ripe

For the first time, the Ministry of Finance disclosed the geographical distribution map of central financial transfer payments. In 20 15, the central government allocated 5.5 trillion yuan to 3/kloc-0 provinces.

What is the concept of 5.5 trillion? In 20 15 years, the national general public budget revenue was 15.43 trillion yuan, of which the central general public budget revenue was 6.9 trillion yuan. 5.5 trillion is equivalent to 80% of the central fiscal revenue and 35.6% of the national fiscal revenue.

How is this 5.5 trillion spent? Divided into three categories, the first category is general transfer payment, 2.8 trillion. The second category is special transfer payment, which is about 2.2 trillion yuan. The third category is tax refund, which is about 500 billion yuan.

Figure 1? Proportion of transfer payment categories

Where did the 5.5 trillion central finance go? Let's take a look at the chart below. It is clear at a glance which provinces take more and which provinces take less.

Figure 2? Provincial and municipal transfer payment scale

Figure 4? Scale of transfer payment in cities with separate plans

Based on this, we can find that although the five cities with separate plans enjoy the provincial financial management authority, there is still a big gap between them and ordinary provinces in enjoying the central transfer payment.

In terms of total amount, Sichuan received the most central funds, followed by Henan, Hunan, Hubei, Yunnan, Heilongjiang, Anhui, Xinjiang, Hebei and Guizhou. Why the top ten provinces?

The first criterion is the degree of economic development. Obviously, none of the top ten are from the eastern developed areas, but all are from the central, western and northeastern regions. Therefore, the first criterion for determining where the central government allocates funds is the level of economic development, and where it lags behind, it will allocate more funds.

The second criterion is population. It can be seen that the allocation of funds in the six central provinces is Henan, Hunan, Hubei, Anhui, Jiangxi and Shanxi from high to low, which is completely consistent with the ranking of the total population of the six central provinces. Therefore, the second criterion for determining where the central government allocates funds is "population". Where there are many people, there are more funds, such as Sichuan and Hebei, two populous provinces, and the total amount of funds obtained is also relatively large.

The third criterion is regional factors. It can be seen that in terms of per capita expenditure, the top provinces are Tibet, Qinghai, Xinjiang, Ningxia, Inner Mongolia, Gansu, Guizhou, Heilongjiang, Jilin and Hainan. Most of these provinces are located in the border areas, and they receive relatively more political considerations and relatively more financial allocations.

I didn't expect Chongqing and Tianjin. It is generally believed that these two municipalities directly under the central government have received strong support from the central government, but according to the data of 20 15, the financial allocation of these two cities, whether in total or per capita, ranks in the middle and lower reaches of the country.

Three omissions in Jiangxi, Shanxi and Liaoning show disadvantages. Among the three eastern provinces, Liaoning has the worst economic development situation, the largest population, but the least funds; Shanxi's economy is almost negative, but the amount of funds obtained is very backward. Of course, Shanxi and Liaoning are relatively rich after all, but Jiangxi has always been a backward area. Among the six central provinces, Jiangxi's economic development level has always been the lowest, but both the total amount of funds and the per capita amount of funds are less than those of Henan, Hunan, Hubei and Anhui, which have relatively good economic development.

Of course, this paper only lists the data of 20 15, and the previous data is not clear, so it cannot be inferred that the central government is not partial to these three provinces. More importantly, when the central government allocates funds to local governments, it should also take into account local specific economic development needs. In recent years, the economic development of Henan, Hunan, Hubei, Anhui and other provinces is impressive, and their actual demand for funds is relatively large. It is understandable that the central government should give rewards as appropriate when allocating funds.

The ranking of tax refund data is basically consistent with the ranking of GDP, and the order from high to low is Guangdong, Jiangsu, Shandong, Zhejiang and Shanghai. The greater the total GDP, the greater the tax contribution and the more data returned.

Compared with the transfer payment of the central finance, the more interesting data is the contribution of various places to the central finance. For example, Chongqing's total national tax contribution of 201188.2 billion yuan is a little less than the central transfer payment to Chongqing (13 1995438+0 billion yuan). In addition to Chongqing, at least Hunan, Hubei, Sichuan and other provinces have less national tax than the central government's transfer payments to them. On the contrary, the eastern coastal developed provinces, such as Jiangsu, Guangdong, Shanghai and other developed areas, have created a total amount of national tax far exceeding the transfer payment from the central government to the local government. Have the opportunity to talk about the data and analysis of this problem.

Of course, it must be emphasized that the total amount of national tax created by various places is not paid to the central finance in full, but is paid to the central finance after deducting the local retained part.

At present, the central fiscal revenue accounts for about 44.8% of the national fiscal revenue, which is at a medium level in the world. If the local government's land transfer fee is included, the proportion will only be lower. In developed countries, the proportion of central fiscal revenue in national fiscal revenue is generally higher than that of China, and it is relatively low in federal countries, but the proportion of the United States and Germany also reaches 56% and 65% respectively.

Therefore, it is reasonable for some scholars to describe China's fiscal system as "fiscal federalism". In addition, the financial resources of local governments in China are actually not low, and the previous criticism about the tax-sharing system was overkill.

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Message 2:

20 16 budget statement of central to local tax refund and transfer payment?

In 20 16, the central government's budget for tax refund and transfer payment to local governments was 5,803 billion yuan, an increase of 28 102 1 billion yuan or 5. 1% compared with 20 15. If the funds carried over from previous years are added, the budget is 5,909.6 billion yuan. Details are as follows:

I. General transfer payment

In 20 16, the general transfer payment budget was 3201782 million yuan, which was 349.205 billion yuan more than that in 20 15, with an increase of 12.2%. If you add 58.4 billion yuan of carry-over funds from previous years, the budget is 326,065,438+82 million yuan. These include:

65,438+0. The balanced transfer payment budget is 2,039.225 billion yuan, an increase of188.998 billion yuan or 0.2% compared with 20 15 years. Mainly in accordance with the requirements of reforming and improving the central government's local transfer payment system, the balanced transfer payment will be greatly increased. If you add 48 billion yuan of carry-over funds from previous years, the budget is 2,087.225 billion yuan.

(1) The transfer payment budget for key ecological functional areas is 57 billion yuan, an increase of 6 1 billion yuan or 12% compared with 20 15 years.

(2) Incentive funds for major grain-producing counties? The budget is 39.277 billion yuan, an increase of 2.204 billion yuan or 5.9% compared with the implementation in 20 15 years.

(3) The budget of the county-level basic financial security mechanism is 204.5 billion yuan, an increase of 26.7 billion yuan or 15% compared with the implementation in 20 15 years.

(4) The transfer payment budget of resource-exhausted cities is18.69 billion yuan, an increase of 890 million yuan or 5% over 20 15 years.

(5) The subsidy budget for urban and rural compulsory education is1352.910000000 yuan, an increase of15 yuan, an increase of 9.7%.

(6) The transfer payment budget for comprehensive rural reform is 33.82 billion yuan, an increase of/kloc-0.50 billion yuan or 4.6% compared with the implementation in 20 15 years.

2. The budget of transfer payment in the border poor areas of the old and the young is1537.910000000 yuan, which is 28.096 billion yuan or 22.4% higher than that in 20 15 years. Mainly to increase transfer payments to old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas.

3. The transfer payment budget for refined oil tax reform is 77 billion yuan, which is the same as that in 20 15. Mainly based on factors such as the expected growth of refined oil sales in 20 16 years.

4. The budget of the system's settling-in expenses is140.493 billion yuan, an increase of 37.085 billion yuan or 35.9% compared with the implementation figure of 2065.438+05. Mainly on 20 16, we will increase our support for the "Belt and Road" construction, the coordinated development of Beijing-Tianjin-Hebei, and the construction of the Yangtze River Economic Belt. If you add 400 million yuan carried over from previous years, the budget is140.893 billion yuan.

5. The transfer payment budget of grass-roots public security and legal departments is 44.37 billion yuan, an increase of 965 million yuan or 2.2% compared with the implementation in 20 15. Mainly part of the project adjustment subsidies, from the central level to the local transfer payment.

6. The basic pension transfer payment budget is 504.276 billion yuan, an increase of 63.759 billion yuan or 65.438+04.5% compared with 2065.438+05. Mainly from 20 16 65438+ 10 1, the pension standard for retirees in enterprises, government agencies and institutions has increased by about 6.5%, and the number of recipients of basic old-age insurance for urban and rural residents has increased. If the carry-over funds from previous years are added, the budget is 5142.76 million yuan.

7. The budget of medical insurance transfer payment for urban and rural residents is 242.627 billion yuan, an increase of 30.303 billion yuan or 65.438+04.3% compared with the implementation in 2065.438+05. Mainly from 20 16 65438+ 10 1 the government subsidy standard for medical insurance for urban and rural residents was raised from 380 yuan to 420 yuan per person per year.

Second, special transfer payment.

The budget of special transfer payment in 20 16 is 209236 10/00,000 yuan, which is 68.843 billion yuan or 3.2% lower than that in 20 15. If you add 48.2 billion yuan carried over from previous years, the budget is 2 1 405.38+0 billion yuan. These include:

1. The budget for special funds of the national key archives is1.80 billion yuan, an increase of 0.9 1.002% compared with 20 15. Mainly to increase the funds for the protection and development of national key archives.

2. The budget of prison and compulsory isolation drug rehabilitation subsidy funds is 3.876 billion yuan, which is the same as the implementation amount in 20 15.

3. The subsidy budget for legal aid cases in poverty-stricken areas is 309 million yuan, an increase of 0. 1 billion yuan or 3.3% compared with the implementation in 20 15 years. Mainly due to the expansion of the scope of legal aid and the substantial increase in the number of cases.

4. The budget for supporting the development of preschool education is 654.38+0.49 billion yuan, which is the same as that of 2065.438+05.

5. The budget of subsidy funds for the renovation of weak schools in rural compulsory education is 32.75 billion yuan, which is the same as the implementation amount in 20 15.

6. The budget of the subsidy fund for improving the running conditions of ordinary high schools is 3.97 billion yuan, which is the same as the implementation amount in 20 15 years.

7. The budget of the national training plan for primary and secondary school teachers and kindergarten teachers is198.5 million yuan, which is the same as the implementation in 2065.438+05.

8. The budget for supporting the development of local colleges and universities is 9 1 100 million yuan, an increase of 30 million yuan or 0.3% compared with the implementation in 20 15. If you add 300 million yuan carried over from previous years, the budget is 9.4 billion yuan.

9. The budget of special funds for the quality improvement plan of modern vocational education is17.663 billion yuan, an increase of 2.875 billion yuan or 654.38+09.4% compared with the implementation in 2065.438+05. It is mainly used to support the establishment and improvement of the per capita funding system in higher vocational colleges.

10. The special education subsidy budget is 4 10/00000 yuan, which is the same as the implementation figure of 20 15.

1 1. The budget for student aid is 37.995 billion yuan, an increase of154.6 billion yuan or 4.2% over 20 15 years. Mainly according to the number and standards of students, the number of national scholarships, grants and student loans has increased.

12. The average student scholarship budget of local colleges and universities is 25.27 billion yuan, which is the same as the implementation amount in 20 15.

13. The budget of the special fund for capacity building of the national science and technology innovation base (system) is10.57 million yuan, which is 654.38+25 million yuan more than that of 20 15 years, or 13.4%. Mainly part of the project adjustment subsidies, from the central level to the local transfer payment.

14. The central government's budget for guiding local science and technology development is141600 million yuan, a decrease of135.5 billion yuan compared with 20 15 years, with a decrease of 48.9%. Mainly due to the reduction of one-time project expenditure arranged on 20 15.

15. The budget for special funds for grassroots science popularization action plan is 398 million yuan, which is the same as the implementation figure of 20 15.

16. The budget of the central government's special fund for the construction of local public cultural service system is12961000000 yuan, an increase of 35 million yuan over the implementation in 20 15 years.

17. The national special fund budget for cultural relics protection is 6.653 billion yuan, a decrease of 7120,000 yuan or 9.7% compared with 20 15. Mainly according to the reserve situation of the national key cultural relics protection special fund project library, it will be appropriately reduced in 20 16 years.

18. The budget of the special fund for the protection of intangible cultural heritage is 66 10/00000 yuan, which is the same as the implementation amount in 20 15 years.

19. The budget of the special fund for the development of cultural industries is 2.52 billion yuan, which is 680 million yuan less than that in 20 15, or 2 1.2%. Mainly according to the requirements of reforming and improving the central government's local transfer payment system, some special transfer payments were reduced in 20 16.

20. The employment subsidy fund budget is 43.878 billion yuan, which is the same as the implementation amount in 20 15.

265,438+0. The subsidy budget for special care recipients is 40.933 billion yuan, which is 6.755 billion yuan more than the implementation in 20 15, with an increase of 19.8%. Mainly to improve the standard of pensions and living allowances for special care recipients and increase expenditures.

22. The central budget for living allowance for natural disasters is1300 million yuan, an increase of 3.783 billion yuan or 465.438+0% compared with 2065.438+05, which is the same as 2065.438+05.

23. The budget for assistance funds for vagrants and beggars is 2 billion yuan, which is the same as that implemented in 20 15.

24. The budget for the basic living allowance for orphans is 2.297 billion yuan, an increase of 238 million yuan over the implementation in 20 15, with an increase of1.6%, which is the same as the budget in 20 15.

25. The budget of subsidy funds for special care institutions is 738 million yuan, which is 73 million yuan less than the implementation in 20 15, down by 9%, mainly due to the reduction of one-time project expenditure arranged in 20 15.

26. The retirement resettlement subsidy budget is 397 1 100 million yuan, an increase of 4.485 billion yuan or 65.438+02.7% compared with 20 15. It is mainly to increase the number of retired military cadres and retired workers without military status who are handed over to the government for resettlement, raise the standard of retirement fees and increase expenditures accordingly.

27. The budget of the development subsidy fund for the disabled is127.5 million yuan, which is the same as the implementation amount in 2065.438+05.

28. The budget for basic living assistance for needy people is13701300 million yuan, an increase of 7.355 billion yuan or 5.7% over 20 15 years. Mainly to support the improvement of the minimum living standard and increase expenditure.

29. The budget of subsidy funds for public hospitals is 952 1 10,000 yuan, which is 39 million yuan less than that in 20 15, with a decrease of 0.4%. If you add the 5.6 billion yuan carried forward from the previous year, the budget is151210 million yuan.

30. The budget of public health service subsidy funds is 54 1.2 1 billion yuan, an increase of 4.36 billion yuan or 8.8% over 20 15 years. Mainly to raise the financial subsidy standard of basic public health service funds from 40 yuan to 45 yuan per person per year, and increase the expenditure accordingly.

365,438+0. The basic drug system subsidy fund budget is 9.096 billion yuan, which is the same as the implementation in 2065, 438+0.5.

32. The budget for family planning transfer payment is 8.565 billion yuan, an increase of 848 million yuan compared with the implementation figure of 20 15, with an increase of 1 1%, mainly due to the increase of national free pre-pregnancy eugenics health check-up subsidies and other projects.

33. The medical security budget for special care recipients is 2.372 billion yuan, which is basically the same as the implementation in 20 15.

34. The budget of medical assistance subsidy funds is14130,000 yuan, an increase of 9.2% over 20 15 years165438+920,000 yuan. Mainly to increase the national urban and rural subsistence allowances and five-guarantee medical assistance subsidies.

35. The budget of the special fund for renewable energy development is 7.5 billion yuan, which is 65.438+73.3 million yuan lower than that of 2065.438+05, or 654.38+08.8%. The main reason is that it is expected that the liquidation funds of Golden Sun Project will be reduced, and the fund arrangement will be reduced accordingly.

36. The budget for air pollution prevention and control is1165438+88 million yuan, an increase of 450 million yuan or 4.2% over 20 15. Mainly to increase the expenditure on air pollution prevention and control in key areas. If 500 million yuan carried forward from previous years is added, the budget is 65.438+065.438+68.8 million yuan.

37. The budget for water pollution prevention and control is 654.38+04 billion yuan, an increase of 654.38+0849 billion yuan or 654.38+05.2% compared with the implementation in 2006.438+05. Mainly in accordance with the requirements of the water pollution prevention and control action plan, increase support.

43. The subsidy budget for natural forest protection project is16.625 billion yuan, which is 6150,000 yuan lower than the implementation figure of 2065.438+05, or 3.6%. Originally, forest management fees were mainly arranged through subsidies for natural forest protection projects, and they were changed to forestry subsidies.

44. The budget of the special financial fund for the project of returning farmland to forests is 26.856 billion yuan, which is 3.959 billion yuan less than the implementation in 20 15, or 12.8%. Mainly due to the expiration of grain and cash subsidies in the original policy of returning farmland to forests, the corresponding subsidy funds decreased.

45. The budget of special funds for development in inclusive finance is16.274 billion yuan, an increase of 500 million yuan or 3.2% compared with the implementation figure of 2065.438+05. Mainly to increase PPP to replace funds with awards.

46. The budget for agricultural insurance premium subsidy is 654.38+0.63 billion yuan, an increase of 3.77 billion yuan or 30. 1% compared with the implementation in 2065.438+05. Mainly to expand the coverage of agricultural insurance and increase subsidies accordingly.

47. The target price subsidy budget is 43.028 billion yuan, an increase of 7.344 billion yuan or 20.6% compared with the implementation in 20 15. Mainly according to the cotton and soybean target price reform pilot policy arrangements. If the funds carried over from previous years are added, the budget is 55.828 billion yuan.

48. The budget for comprehensive improvement of rivers, lakes and reservoirs is1828 million yuan, which is1606 million yuan lower than that of 2065.438+05, with a decrease of 36.7%. Mainly during the "Twelfth Five-Year Plan" period, the task of strengthening small dangerous reservoirs was basically completed.

49. The budget for subsidies for comprehensive agricultural development is 38.3 billion yuan, an increase of 654.38+08 billion yuan or 4.9% compared with the implementation in 2065.438+05. Mainly to increase support for high-standard farmland construction, agricultural industrialization and "going out" projects.

50. The budget of subsidy funds for the registration and certification of rural land contractual management right is 6 billion yuan, an increase of 65.438+0.42 billion yuan or 36.5438+0% compared with the implementation in 2065.438+05. The main reason is that the central government arranges the expenditure for registration and certification according to the standard of per mu 10 yuan, and arranges it according to the work progress.

565,438+0. The budget for the development of modern agricultural production is1985 million yuan, which is 320 million yuan less than the implementation amount in 20 15, with a decrease of 1.6%, mainly due to the decrease of one-time project expenditure arranged in 20 15.

56. The budget for animal epidemic prevention and other subsidies is 6.007 billion yuan, an increase of 80 million yuan or10.3% compared with the implementation in 20 15. Mainly part of the project adjustment subsidies, from the central level to the local transfer payment.

57. The budget of forestry subsidy funds is 4183.7 million yuan, an increase of 67.82 million yuan or 9.3% compared with 20 15. It is mainly to improve the compensation standard for ecological benefits of national public welfare forests, and increase the subsidy for stopping logging and forest management fees in non-natural forest protection engineering areas.

58. The national budget for the prevention and control of mountain torrents is145 million yuan, which is 2.656 billion yuan or 64.7% lower than that in 20 15. Mainly due to the slow progress of projects in some provinces during the "Twelfth Five-Year Plan" period, the scale of expenditure was appropriately reduced.

59. The budget of subsidy funds for the construction of irrigation and water conservancy facilities and soil and water conservation is 39.243 billion yuan, a decrease of 4.363 billion yuan or 65.438+00% compared with the implementation in 20 15. Mainly to reduce the expenditure of major water conservancy projects arranged once in 20 15 years.

60. The budget for extra-large subsidies for flood control and drought relief is 3.8 billion yuan, an increase of 940 million yuan or 32.9% over 20 15. Mainly to further increase support for flood control and drought relief.

6 1. The agricultural production disaster relief fund budget is 3.5 billion yuan, which is 33 million yuan more than the implementation amount in 20 15, with an increase of 1%, which is the same as the budget in 20 15.

62. The budget for supporting funds for the resettlement of large and medium-sized reservoirs is 3.64 billion yuan, which is the same as the implementation amount in 20 15.

63. The vehicle purchase tax revenue subsidizes the local budget of196.005 billion yuan, a decrease of 96.983 billion yuan or 336.5438+0% compared with 2065.438+05. The main reason is that the income of vehicle purchase tax in 20 16 is expected to decrease, and the expenditure will decrease accordingly. If you add 3.9 billion yuan carried over from previous years, the budget is199.905 billion yuan.

64. After the cancellation of fees, the budget of government subsidy funds for repayment of secondary roads is 29.897 billion yuan, which is 65.438+0.3 billion yuan lower than that of 2065.438+05. It mainly involves the allocation of subsidy funds from Xinjiang Corps to the central budget at the corresponding level.

65. The subsidy budget for special industries of refined oil price reform is 34.793 billion yuan, which is 7.854 billion yuan less than the implementation in 20 15, with a decrease of 65.438+08.4%. Mainly according to the price of refined oil and the estimated oil consumption of various industries. If the funds carried over from previous years are added, the budget is 47.593 billion yuan.

66.？ The subsidy budget for ship scrapping, dismantling and ship form standardization is 5.57 billion yuan, which is 366 million yuan less than the implementation in 20 15, with a decrease of 6.2%. It is mainly estimated according to the dismantling amount of old ships.

67. The budget for the maintenance of the boundary river is 654.38+0.5 billion yuan, an increase of 25 million yuan or 20% compared with the implementation in 2065.438+05. Mainly to support the inclusion of some river boundary waterways in the scope of protection.

68. The development budget of strategic emerging industries is 3.5 billion yuan, a decrease of 2.475 billion yuan or 465.438+0.4% compared with 20 15. Mainly part of the project adjustment subsidies, from local transfer payments to the central level.

69. The capital budget for industrial transformation and upgrading is 1 10 billion yuan, an increase of 10 billion yuan compared with 20 15 years. It is mainly to implement the Made in China 2025 strategy and increase expenditures on key projects such as strong industrial base, intelligent manufacturing and green manufacturing.

70. The budget of special funds for production safety prevention and emergency response is 654.38+04 billion yuan, which is a new project in 2065.438+06. Mainly to mobilize the enthusiasm and initiative of local security, and to give comprehensive rewards to local governments.

7 1. The budget of special funds for the development of small and medium-sized enterprises is 8.532 billion yuan, which is 1 1.25 billion yuan less than that in 20 15 years, or1.6%. Mainly according to the requirements of reforming and improving the central government's local transfer payment system, some special transfer payments were reduced in 20 16.

72. The budget of discount loans for ethnic trade and ethnic commodity production enterprises is 3.3 billion yuan, which is181800 million yuan lower than that in 20 15 years, with a decrease of 35.5%. Mainly due to the reduction of one-time project expenditure arranged on 20 15.

73. The budget of the Service Industry Development Fund is112.37 million yuan, which is12150,000 yuan lower than that in 20 15 years, with a decrease of 9.8%. Mainly according to the requirements of reforming and improving the central government's local transfer payment system, some special transfer payments were reduced in 20 16.

74.？ The budget for foreign trade and economic development funds is110/800 million yuan, which is 679 million yuan less than the implementation figure of 20 15, or 5.8%. Mainly part of the project adjustment subsidies, from local transfer payments to the central level.

75. The budget for the protection of islands and sea areas is 2.29 billion yuan, an increase of 335 million yuan over the implementation in 20 15, an increase of 17. 1%. Mainly to increase support for the protection of islands and sea areas. If you add 900 million yuan carried over from previous years, the budget is 31.900 million yuan.

76. The budget of special funds for public geological work is 7.2 billion yuan, a decrease of 65,438+0.765,438+0 billion yuan or 58.6% compared with 2065,438+05. Mainly due to the reduction of one-time project expenditure arranged on 20 15. If the funds carried over from previous years are added, the budget is 654.38+008 billion yuan.

77. The budget for the prevention and control of major geological disasters is 5.5 billion yuan, which is the same as that in 20 15.

78. The budget of weather modification subsidy funds is 1.99 billion yuan, which is the same as the implementation amount in 2065.438+05.

79. The budget of subsidy funds for the renovation of dilapidated buildings in rural areas is 26.335 billion yuan, an increase of 359 million yuan or 65.438+0.4% compared with the implementation in 2065.438+05. Mainly due to the increase in the number of planned reconstruction tasks.

80. The budget of the special funds for subsidizing affordable housing projects in cities and towns by the central government is1210.8 billion yuan, an increase of 96 1 10,000 yuan or 0.8% over the implementation in 20 15 years. It is mainly to increase the subsidy funds for shantytown renovation and low-income families' housing security lease.

8 1. The budget of discount interest funds for important material reserves is147 million yuan, an increase of 61800 million yuan or 72.5% compared with 20 15. Mainly due to the increase in demand for discount funds from material reserves.

82. The budget of the food risk fund is1795438+0 billion yuan, which is the same as the implementation amount in 20 15.

83. The budget of the special fund for the maintenance of old warehouses in the "Food Security Project" is 2.2 billion yuan, which is 97 1 100 million yuan less than that in 20 15 years, with a decrease of 30.6%. Mainly due to the reduction of one-time project expenditure arranged on 20 15.

84. The budget of special funds for grain and oil market regulation is 3 billion yuan, which is the same as the implementation in 20 15.

85. The budget for special subsidies for extracurricular activities for teenagers is 27 million yuan, which is 30,000 yuan less than the implementation in 20 15 years, or 10%. Mainly according to the requirements of reforming and improving the central government's local transfer payment system, some special transfer payments were reduced in 20 16.

86. The budget for unified borrowing and repayment of loans from foreign governments and international financial organizations is 654.38+94.4 million yuan, an increase of 205 million yuan or 654.38+0.8% compared with the implementation in 2065.438+05. Mainly based on the increase in the amount of loan projects.

87. The budget for capital construction expenditure is 387.6 billion yuan, an increase of 654.38+09.987 billion yuan or 5.4% compared with the implementation figure of 2006.5438+05.

Third, the central government's tax rebate to local governments.

In 20 16, the budget for tax refund from the central government to local governments was 508.857 billion yuan, an increase of 659 million yuan or 0. 1% compared with the implementation in 20 15. These include:

The budget of 1. VAT refund is 298.7 billion yuan, which is 0.5% lower than that of 20 15 years. Mainly based on the expected growth of value-added tax revenue in 20 16 years.

2. The budget for consumption tax refund is1010.92 million yuan, which is the same as the implementation figure of 20 15.

3. The income tax base refund budget is 965,438+0,065,438+0.9 billion yuan, which is the same as the implementation amount in 2065,438+05.

4. The budget for the reform of refined oil tax to tax refund is1531kloc-0/0 billion yuan, which is the same as that implemented in 20 15 years.

5. The local budget135.064 billion yuan, a decrease of 201200 million yuan or 1.5% compared with 20 15 years. Mainly to stop collecting subsidies and subsidy adjustment funds, and reduce local solutions accordingly.