财政部：全国一般公共预算收入突破二十万亿元
Ministry of Finance: National general public budget revenue exceeds 20 trillion yuan
2021年，积极的财政政策坚持“提质增效、更可持续”，有力支持了疫情防控和经济社会发展。1月25日，国新办召开发布会，财政部副部长许宏才介绍了去年财政政策落实情况。
In 2021, the active fiscal policy insisted on "improving quality, increasing efficiency and being more sustainable", strongly supporting epidemic prevention and control and economic and social development. On January 25, the State New Office held a press conference. Vice Finance Minister Xu Hongcai introduced the implementation of last year's fiscal policy.
兜牢“三保”底线
Secure the "Three Guarantees" Bottom Line
2021年财政收支形势符合预期，全国一般公共预算收入20.25万亿元，比上年增长10.7%，与2019年相比增长6.4%。其中，税收收入17.27万亿元，增长11.9%；非税收入2.98万亿元，增长4.2%。财政收入增加的主要原因是经济持续稳定恢复和价格上涨带动，2021年各项减税降费政策得到有效落实。
The fiscal revenue and expenditure situation in 2021 is in line with expectations. The national general public budget revenue is 20.25 trillion yuan, up 10.7% over the previous year and 6.4% over 2019. Among them, tax revenue was 17.27 trillion yuan, up 11.9%. Non-tax revenue reached 2.98 trillion yuan, up 4.2%. The main reason for the increase in fiscal revenue is the sustained and stable recovery of the economy and the rise in prices. In 2021, various tax and fee reduction policies were effectively implemented.
从财政支出看，全年全国一般公共预算支出24.63万亿元，增长0.3%。中央部门支出下降，腾出更多资金支持地方、支持基层。
In terms of fiscal expenditure, the national general public budget expenditure for the whole year was 24.63 trillion yuan, up 0.3%. Spending by central departments has dropped, freeing up more funds to support local and grassroots levels.
从支出结构看，重点领域支出得到有力保障，教育、科学技术、社会保障和就业分别增长3.5%、7.2%、3.4%，均高于总体支出增幅。
Judging from the expenditure structure, expenditures in key areas have been effectively guaranteed, with education, science and technology, social security and employment increasing by 3.5%, 7.2% and 3.4% respectively, both higher than the overall expenditure growth rate.
许宏才介绍，为兜牢基层“三保”（保基本民生、保工资、保运转）底线，财政部门通过加大转移支付力度、完善激励约束机制、建立地方财政运行监测机制等手段，保障县级财政资金充足。2021年，用于增加地方财力的均衡性转移支付增长10.1%，县级基本财力保障机制奖补资金增长13.2%，老少边穷地区转移支付增长8.5%，重点生态功能区转移支付增长11%。总体看，过去一年基层财力持续提高，县级“三保”支出得到有效保障。
Xu Hongcai introduced that in order to secure the bottom line of the "three guarantees" (basic livelihood, wages and operation) at the grassroots level, the financial department has ensured sufficient financial funds at the county level by increasing transfer payments, improving incentive and restraint mechanisms, and establishing a monitoring mechanism for local financial operations. In 2021, the balanced transfer payments used to increase local financial resources increased by 10.1%, the county-level basic financial guarantee mechanism award and subsidy funds increased by 13.2%, the transfer payments in poor areas along the border between the old and the young increased by 8.5%, and the transfer payments in key ecological function areas increased by 11%. Overall, the financial resources of the grassroots have continued to improve in the past year, and the county-level "three guarantees" expenditure has been effectively guaranteed.
让中央财政资金高效下沉到市县基层。2021年中央财政直达资金2.8万亿元中，分配市县1.8万亿元，体现了增量资金向基层倾斜的要求。截至12月31日，实际形成支出2.67万亿元。目前所有资金全部分配到了资金使用单位，共安排项目43万多个。
Let the central government funds sink to the grassroots level in cities and counties with high efficiency. In 2021, of the 2.8 trillion yuan of direct funds from the central government, 1.8 trillion yuan will be allocated to cities and counties, reflecting the requirement that incremental funds will tilt to the grassroots. As of December 31, the actual expenditure was 2.67 trillion yuan. At present, all the funds have been allocated to the fund-using units, with a total of 430,000 projects arranged.
从用途看，支持保居民就业超过510亿元；用于养老、义务教育、基本医疗等基本民生支出超1.92万亿元，约占总支出的72%；相关直接惠企支出累计超过6000亿元，惠及各类市场主体166万余家；县级基本财力保障奖补资金支出超过3300亿元；安排投资额超过1亿元的重点项目接近3000个，累计资金超过1.3万亿元，保障农田水利、交通基础设施、保障性安居工程等重大项目有序开展。
From the perspective of usage, it supports the employment of residents to exceed 51 billion yuan. Spending on basic livelihood such as pension, compulsory education and basic medical care exceeded 1.92 trillion yuan, accounting for 72% of the total expenditure. The total expenditure of related direct enterprises exceeded 600 billion yuan, benefiting more than 1.66 million market players. The expenditure on basic financial guarantee awards and subsidies at the county level exceeded 330 billion yuan. Nearly 3,000 key projects with an investment of more than 100 million yuan have been arranged, with a cumulative capital of more than 1.3 trillion yuan, to ensure the orderly development of major projects such as farmland water conservancy, transportation infrastructure and affordable housing projects.
为巩固脱贫攻坚成果并向全面乡村振兴平稳过渡，2021年中央有关补助资金在2016年至2020年连续5年每年增加200亿元的基础上，再增加100亿元。资金分配重点向巩固脱贫攻坚成果任务重的地区倾斜。
In order to consolidate the achievements of poverty eradication and make a smooth transition to full-scale rural revitalization, the relevant central subsidy funds in 2021 will increase by 10 billion yuan on top of the 20 billion yuan per year for five consecutive years from 2016 to 2020. The focus of fund allocation will be on areas with heavy tasks of consolidating the achievements of poverty eradication.
全年新增减税降费超1万亿元
In the whole year, more than 1 trillion yuan was added to reduce taxes and fees.
2021年财政部会同有关部门，进一步加大对实体经济支持力度。“精准实施减税降费，突出支持制造业升级和中小微企业及个体工商户。”许宏才介绍，在“十三五”期间累计减税降费超7.6万亿元基础上，2021年又新增减税降费超1万亿元。
In 2021, the Ministry of Finance, in conjunction with relevant departments, will further increase its support for the real economy. "Accurately implement tax cuts and fees, and give prominence to supporting the upgrading of manufacturing industry, small and medium-sized micro-enterprises and individual industrial and commercial households." Xu Hongcai said that on the basis of the accumulated tax reduction and fee reduction of over 7.6 trillion yuan during the 13th Five-Year Plan period, another tax reduction and fee reduction of over 1 trillion yuan will be added in 2021.
加大对科技创新的支持力度。在“强基础”方面，2021年中央本级基础研究支出增长10.6%；在“攻关键”方面，财政支持打好关键核心技术攻坚战；在“抓重点”方面，财政加强对国家实验室、高水平研究型大学、科技领军企业等国家战略科技力量建设的支持；在“推改革”方面，改革完善科研经费管理，大幅精简预算科目，提高间接费用比例，为科研人员潜心钻研营造良好环境；在“重引导”方面，注重发挥税收政策作用，引导企业增加科技投入。
Increase support for scientific and technological innovation. In terms of "strong foundation", the central government's basic research expenditure at the corresponding level increased by 10.6% in 2021. In the aspect of "attacking the key", financial support will be given to fight the tough battle of key core technologies. In the aspect of "grasping key points", finance will strengthen its support for the construction of national strategic scientific and technological forces such as national laboratories, high-level research universities and leading scientific and technological enterprises. In the aspect of "pushing forward the reform", reform and improve the management of scientific research funds, greatly streamline budget subjects, increase the proportion of indirect costs, and create a good environment for scientific researchers to devote themselves to study. In the aspect of "re-guidance", we should pay attention to the role of tax policy and guide enterprises to increase investment in science and technology.
“除了对高新技术企业减征所得税等税收优惠外，2021年将制造业企业研发费用的加计扣除比例提高至100%，并且允许企业按半年或者前三季度提前享受优惠。2021年前三季度，企业研发费用加计扣除兑现的减免税额约3300亿元。”许宏才说。
"In addition to tax concessions such as income tax reduction for high-tech enterprises, the deduction rate for research and development expenses of manufacturing enterprises will be increased to 100% in 2021, and enterprises will be allowed to enjoy concessions in advance for half a year or the first three quarters. In the first three quarters of 2021, the tax relief paid after deduction of enterprise research and development expenses was about 330 billion yuan." Xu Hongcai said.
提升财政政策效能
Improving the Efficiency of Fiscal Policy
许宏才表示，2022年财政部门要准确把握稳字当头、稳中求进的要求，稳定宏观经济大盘，积极推出有利于经济稳定的政策，政策发力适当靠前。
Xu Hongcai said that in 2022, the financial department should accurately grasp the requirements of stabilizing the word and seeking progress while maintaining stability, stabilize the macro-economic market, actively launch policies conducive to economic stability, and properly push forward the policy.
一是坚持总量和结构并重，提升财政政策效能。保持财政支出在较高水平，加强财政资源统筹，大力优化支出结构，用好存量和增量资金，加大对国家重大战略任务和重大项目的支持力度，保障和改善基本民生。
One is to attach equal importance to the total amount and structure to improve the efficiency of fiscal policy. We will maintain fiscal expenditure at a relatively high level, strengthen the overall planning of fiscal resources, vigorously optimize the expenditure structure, make good use of existing and incremental funds, increase support for major national strategic tasks and major projects, and ensure and improve the basic livelihood of the people.
二是实施新的减税降费，增强市场主体的活力。加大增值税留抵退税力度，完善研发费用加计扣除政策，促进制造业企业设备更新和技术改造投资；延续实施2021年底到期的支持小微企业和个体工商户的减税降费措施；继续加大对地方转移支付力度，避免地方因财力不足而在减税降费上打折扣；坚决打击偷税漏税骗税，坚决制止乱收费。
The second is to implement new tax cuts and fees to enhance the vitality of market players. Increase the intensity of value-added tax retention, credit and refund, improve the policy of adding and deducting research and development expenses, and promote investment in equipment renewal and technological transformation of manufacturing enterprises; Continue to implement tax and fee reduction measures to support small and micro enterprises and individual industrial and commercial households that expire at the end of 2021; Continue to increase transfer payments to local governments to avoid local tax cuts and fees due to insufficient financial resources; Resolutely crack down on tax evasion and tax fraud, and resolutely stop arbitrary charges.
三是用好地方政府债券，保障重点项目建设。2021年，全国人大批准新增地方政府专项债券额度3.65万亿元。2022年要优化专项债券使用方向，重点支持在建项目后续融资，保障重点领域项目建设需要。
The third is to make good use of local government bonds to ensure the construction of key projects. In 2021, the National People's Congress approved the addition of 3.65 trillion yuan of special bonds for local governments. In 2022, we will optimize the use direction of special bonds, focus on supporting the follow-up financing of projects under construction, and ensure the construction needs of projects in key areas.
四是增加转移支付，保障地方特别是基层政府财政能力。中央财政转移支付向困难地区和欠发达地区倾斜，着力强化财力薄弱地区的资金保障。通过资金直达和健全省以下财政体制等方式，增强基层政府提供基本公共服务的能力。
The fourth is to increase transfer payments to ensure the financial capacity of local governments, especially grass-roots governments. Transfer payments from the central government will be tilted to difficult areas and underdeveloped areas, and efforts will be made to strengthen financial security in areas with weak financial resources. Through direct access to funds and improvement of the financial system below the provincial level, the ability of grass-roots governments to provide basic public services will be enhanced.
五是严控政府支出，提高财政资金绩效。强化各类预算支出编制、审核和管理，全过程实施财政资金绩效评价，推进评价结果与预算安排相衔接，腾出更多资金用于支持经济发展和改善民生。
The fifth is to strictly control government expenditure and improve the performance of financial funds. We will strengthen the preparation, review and management of various budget expenditures, implement the performance evaluation of financial funds throughout the process, promote the convergence of evaluation results with budget arrangements, and free up more funds to support economic development and improve people's livelihood.
六是合理把握政策力度，增强可持续性。坚持尽力而为、量力而行，科学评估和把握财政收支政策。合理安排赤字和债务规模，有效防范风险。加强财政政策与货币、就业、产业、投资、消费、区域等政策的紧密配合。
The sixth is to reasonably grasp the policy strength and enhance sustainability. Adhere to the principle of doing our best and doing what we can, scientifically evaluate and grasp the fiscal revenue and expenditure policy. Reasonable arrangement of deficits and debt scale to effectively prevent risks. Strengthen the close coordination between fiscal policies and monetary, employment, industrial, investment, consumption, regional and other policies.
《 人民日报 》（ 2022年01月26日 03 版）
"People's Daily" (January 26, 2022, 03 Edition)
