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中华人民共和国预算法(16)

2014-07-31    来源:网络    【      美国外教 在线口语培训

第四十五条预算收入征收部门,必须依照法律、行政法规的规定,及时、足额征收应征的预算收入。
Article 45 The departments responsible for collecting budgetary revenues must, in accordance with the provisions of the laws or administrative rules and regulations, collect in time and in full amount the budgetary revenues that ought to be collected,

不得违反法律、行政法规规定,擅自减征、免征或者缓征应征的预算收入,不得截留、占用或者挪用预算收入。
and may not, in violation of the provisions of the laws or administrative rules and regulations, carry out unauthorized reduction of, or exemption from collection of budgetary revenues that ought to be collected or postpone the collection thereof, and may not intercept, withhold or misappropriate the budgetary revenues.

第四十六条有预算收入上缴任务的部门和单位,必须依照法律、行政法规和国务院财政部门的规定,将应当上缴的预算资金及时、足额地上缴国家金库(以下简称国库),不得截留、占用、挪用或者拖欠。
Article 46 The departments or units which have the obligation to turn over budgetary revenues must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, turn over in time and in full amount the budgetary funds that ought to be turned over to the State treasury (hereinafter referred to as the treasury), and may not intercept, withhold, misappropriate or default the turnover.

第四十七条各级政府财政部门必须依照法律、行政法规和国务院财政部门的规定,及时、足额地拨付预算支出资金,加强对预算支出的管理和监督。
Article 47 The financial departments of the governments at various levels must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, allocate in time and in full amount the funds for budgetary expenditures and strengthen the management of and supervision over the budgetary expenditures.

各级政府、各部门、各单位的支出必须按照预算执行。
The expenditures of the governments, departments and units at various levels must comply with their respective budgets.

第四十八条县级以上各级预算必须设立国库;具备条件的乡、民族乡、镇也应当设立国库。
Article 48 The treasury must be established in any budget at or above the county level; it shall also be established for any township, nationality township or town where conditions permit.



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