中华人民共和国预算法（二）

　　Chapter V Examination and Approval of Budgets

　　Article 38 The State Council shall， when the National People's Congress is in session， make a report to the Congress on the draft central and local budgets.

　　The local governments at various levels shall， when the people's congresses at the corresponding levels are in session， make reports to the congresses on their respective draft total budgets.

　　Article 39 The central budget shall be examined and approved by the National People's Congress.

　　The budgets of the local governments at various levels shall be examined and approved by the people's congresses at the corresponding levels.

　　Article 40 The government of a township， nationality township or town shall report without delay its budget approved by the people's congress at the corresponding level to the government at the next higher level for the record. A local government at or above the county level shall report without delay its budget approved by the people's congress at the corresponding level and the totalized budget submitted for the record by the government at the next lower level to the government at the next higher level for the record.

　　A local government at or above the county level shall， after totalizing the budgets submitted for the record by the governments at the next lower level in accordance with the provisions of the preceding paragraph， report the totalized budgets to the standing committee of the people's congress at the corresponding level for the record. The State Council shall， after totalizing the budgets submitted for the record by the governments of the provinces， autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the preceding paragraph， submit the totalized budgets to the Standing Committee of the National People's Congress for the record.

　　Article 41 In case the State Council or a local government at or above the county level judges that the budget submitted for the record by the government at the next lower level in accordance with the provisions of Article 40 of this Law， contravenes laws or administrative rules and regulations， or contains other inappropriatenesses， and that the resolution approving the budget has to be cancelled， the said government shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision.

　　Article 42 After the approval of the budgets of the governments at various levels by the people's congresses at the corresponding levels， the financial departments of the governments at the corresponding levels shall without delay give an official written reply regarding their budgets to the departments at the corresponding levels. The departments at various levels shall without delay give an official written reply regarding their budgets to their subordinate units.

　　Chapter VI Budget Implementation

　　Article 43 The implemenlation of the budgets of governments at various levels shall be organized by the governments at the corresponding levels， and the financial departments of the governments at the corresponding levels shall be in charge of the concrete work.

　　Article 44 After the beginning of a budgetary year and before the approval of the draft budgets of the governments at various levels by the people's congresses at the corresponding levels， the governments at the corresponding levels may first arrange their expenditures according to the amount of the budgetary expenditures in the corresponding period of the previous year. Upon the approval of the respective budgets by the people's congresses at the corresponding levels， the approved budgets shall be implemented.

　　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， 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， detain or misappropriate the budgetary revenues.

　　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 simplified as the Treasury）， and may not intercept detain， misappropriate or default the turnover.

　　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.

　　The expenditures of the governments， departments and units at various levels must comply with their respective budgets.

　　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.

　　The business of the Central Treasury shall be managed by the People's Bank of China and the business of the local Treasuries shall be managed in accordance with the relevant provisions of the State Council.

　　The Treasuries at various levels must， in accordance with the relevant provisions of the State， manage promptly and accurately the collection， al location， retainment and turnover of the budgetary revenues， and the appropriation of the budgetary expenditures.

　　The power to dispose of the funds of the Treasuries at various levels is vested in the financial departments of the governments at the corresponding levels. Except as otherwise provided by the laws or administrative rules and regulations， no departments， units or individuals shall， without the authorization of the financial departments of the governments at the corresponding levels， have the right to draw on any funds from the Treasuries or dispose in any other forms of the funds already put in the Treasuries.

　　The governments at various levels shall strengthen the management of and supervision over the Treasuries at the corresponding levels.

　　Article 49 The governments at various levels shall strengthen the leadership over the budget implementation， support the budgetary-revenue collecting departments such as the financial departments， taxation and customs authorities to arrange budgetary revenues according to law and support the financial departments to strictly manage budgetary expenditures.

　　The financial departments， taxation and customs authorities shall in the course of budget implementation strengthen the analysis of the budget implementation and shall， whenever discovering any problems， promptly suggest that the governments at the corresponding levels adopt measures to sett1e them.

　　Article 50 Departments or units shall strengthen the management of the budgetary revenues and expenditures， and may not intercept or draw on the budgetary revenues which ought to be turned over， nor treat any non-budgetary expenditures as budgetary expenditures.

　　Article 51 The plan to draw on the budget reserve funds of a government at any level shall be made by the financial department of the government at the corresponding level and be submitted to the government at the corresponding level for a decision.

　　Article 52 The budgetary circulatin

g funds of the governments at various levels shall be managed by the financial departments of the governments at the corresponding levels， and shall be used for the fund-circulating purpose in budget implementation， and may not be diverted to any other use.

　　Chapter VII Budget Adjustment

　　Article 53 Budget adjustment refers to any partial alteration of the central budget already approved by the National People's Congress or of the local budgets at the various levels already approved by the local people's congresses at the corresponding levels， which is made due to expenditure increase or revenue reduction necessitated by special circumstances in the implementation of the respective budget， thus making total expenditures exceed total revenues in the original approved balanced budget or making an increase of the debts to be borrowed as compared with the original approved budgets.

　　Article 54 The governments at various levels shall， with regard to indispensable budget adjustments， work out plans for budget adjustments. The adjustment plan of the central budget must be submitted to the Standing Committee of the National People's Congress for examination and approval. The budget adjustment plans of the local governments at or above the county level must be submitted to the standing committees of the people's congresses at the corresponding levels for examination and approval. The budget adjustment plans of the governments of townships， nationality townships or towns must be submitted to the people's congresses at the corresponding levels for examination and approval. No budget adjustment shall be made without due approval.

　　Article 55 In case budget adjustments are not approved， the governments at various levels shall not make any decisions making total expenditures exceed total revenues in the o

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