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中华人民共和国预算法(7)

2014-07-25    来源:网络    【      美国外教 在线口语培训

第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。
Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.

预算支出划分为中央预算支出和地方预算支出。
The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.

第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法,由国务院规定,报全国人民代表大会常务委员会备案。
Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning over of revenues by the local governments to the Central Government and the refunding of revenues or the grant of subsidies by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record.

第二十二条预算收入应当统筹安排使用;确需设立专用基金项目的,须经国务院批准。
Article 22 The budgetary revenues shall be used in a manner of overall consideration and arrangement. The establishment of any fund for a specific purpose, if necessary, shall be subject to the approval by the State Council.

第二十三条上级政府不得在预算之外调用下级政府预算的资金。下级政府不得挤占或者截留属于上级政府预算的资金。
Article 23 No government at a higher level may allocate, beyond its budget, any budgetary funds of the government at a lower level. No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level.



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