The local people's congresses at or above the county level (hereinafter referred to as the people's congresses at various levels) review 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 its implementation.
The standing committees of local people's congresses at or above the county level (hereinafter referred to as the standing committees of people's congresses at various levels) supervise the implementation of the general 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. Article 4 After being approved by the people's congress at the corresponding level, the budgets at all levels are legally binding and may not be changed without legal procedures. Article 5 The budget must be balanced according to the principles and policies of the state and the people's governments at higher levels on economic development and various undertakings, and combined with the actual situation of the administrative region.
Budgets at all levels shall be prepared in accordance with the double-entry budget, and the preparation method and implementation steps of the double-entry budget shall be implemented in accordance with the provisions of the State Council. Article 6 The total budget revenue at all levels consists of the total budget revenue of the current year and the balance of the previous year (including special carry-over funds).
The total budget revenue of the current year includes the budget revenue of the current year at the corresponding level, the tax refund of subsidy income by the higher-level government, the income of the lower-level government, the carry-over funds and the payment of the principal and interest of the national debt.
In that year, the budget revenue at the corresponding level included fixed revenue from local budgets, local share of revenue shared by the central and local governments, and local share of revenue shared by the central and local governments in a fixed proportion. Article 7 The total budget expenditure at all levels consists of the total budget expenditure of the current year and the expenditure arranged by the balance of the previous year.
The total budget expenditure in that year includes the budget expenditure at the corresponding level, settlement expenditure, tax refund and subsidy expenditure to lower-level governments, and expenditure on purchasing government bonds. Article 8 The budgetary revenues shall be arranged as a whole, and the proportion of individual expenditures to the total budgetary expenditures or the increase ratio shall not be stipulated. Unless clearly stipulated by national laws and regulations. Article 9 Budgets at all levels shall set up reserve funds according to law, which shall be used for natural disaster relief expenses and other unforeseen special expenses in the current year's budget implementation, and the people's governments at all levels shall decide to use them. The reserve fund shall account for 1% to 3% of the total budget expenditure at the corresponding level. Article 10 Budgets at all levels shall set up necessary budgetary working capital according to the scale of expenditure and financial resources and the relevant provisions of the state, which shall be used by the financial department in accordance with the provisions during budget implementation, and shall not be used for additional expenditures. Article 11 The financial departments of the provincial and municipal people's governments shall submit the main contents of the draft budget at the corresponding level to the relevant special committees of the people's congresses at the corresponding levels one month before the meeting of the people's congresses at the corresponding levels, or submit it to the relevant working committees of the standing committees of the people's congresses at the corresponding levels for preliminary examination according to the decision of the meeting of directors of the standing committees of the people's congresses at the corresponding levels.
The financial department of the county (city, district) people's government 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. Article 12 The main contents of the draft budget at the corresponding level shall include:
(a) the guiding ideology of budgeting;
(two) the indicators and basis of budget revenue and expenditure;
(3) Measures to realize the budget. Thirteenth people's governments at all levels should strictly implement the budget approved by the people's congress at the corresponding level, and seriously organize the implementation. When it is difficult to realize the budget, we should actively take remedial measures such as increasing income or tightening expenditure to ensure the budget is realized. Article 14 If the net balance of the previous year and the balance of budgetary revenue of the current year are not included in the current year's budget, the people's governments at all levels shall report to the Standing Committee of the people's congress at the corresponding level for the record.
When the annual income exceeds the budget, priority should be given to productive and constructive expenditures on the premise of ensuring the reasonable needs of government public expenditures. Article 15 Changes in budget revenue and expenditure caused by the return or subsidy from the people's government at a higher level or budget transfer during budget implementation are not budget adjustments, and the people's governments at all levels shall be responsible for the implementation, and shall explain them when preparing the annual budget implementation and final accounts report. Sixteenth all budget revenue collection departments must timely and fully collect the budget revenue into the warehouse.
Departments and units that have the task of turning over budgetary revenues shall turn over budgetary funds to the state treasury in time and in full.
No unit or individual may conceal, intercept, occupy, transfer or finance budgetary funds. Seventeenth people's governments at all levels and their financial departments should strengthen the management and supervision of budgetary expenditures, and the expenditures of all departments and units must be strictly implemented in accordance with the budget, so as to improve the efficiency in the use of budgetary funds. Article 18 People's 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, take the initiative to accept supervision, and be responsible for supervising the budget implementation of the budget units at the corresponding level and the people's governments at lower levels.
Financial departments and audit institutions at all levels shall, in accordance with the law, conduct financial supervision and audit supervision over the implementation of the budget and the use of financial working capital.