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中华人民共和国预算法(2)

2014-07-21    来源:网络    【      美国外教 在线口语培训

地方各级总预算由本级政府预算(以下简称本级预算)和汇总的下一级总预算组成;
A local general budget at any level consists of the budget of the government at the corresponding level (hereinafter referred to as budget at the corresponding level) and the totalized general budget at the next lower level.

下一级只有本级预算的,下一级总预算即指下一级的本级预算。
Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lower level means the budget of the government at the corresponding level.

没有下一级预算的,总预算即指本级预算。
In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level.

地方各级政府预算由本级各部门(含直属单位,下同)的预算组成。
The budget of a local government at any level consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter).

地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。
The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

第六条各部门预算由本部门所属各单位预算组成。
Article 6 The budget of a department consists of the budgets of the units subordinated to it.

第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。
Article 7 The budget of a unit refers to the budget for revenues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department.

第八条国家实行中央和地方分税制。
Article 8 The State practices a system of tax division between the central and local governments.

第九条经本级人民代表大会批准的预算,非经法定程序,不得改变。
Article 9 The budget approved by the people's congress at the corresponding level shall not be altered without going through the procedures prescribed by law.



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