Notice of the State Administration of Taxation on Forwarding the Guiding Opinions of the Ministry of Finance on Further Managing the Work with Respect to the Disclosure of Budget Information Properly

国家税务总局转发《财政部关于进一步做好预算信息公开工作的指导意见》的通知

Promulgating Institution: State Administration of Taxation

Document Number: Guo Shui Han [2010] No. 348

Promulgating Date: 07/27/2010

Effective Date: 07/27/2010

颁布机关: 国家税务总局

文      号:国税函[2010]348号

颁布时间: 07/27/2010

实施时间: 07/27/2010

State taxation bureaus of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan and all the budget entities under the bureaus,

The Guiding Opinions of the Ministry of Finance on Further Managing the Work with Respect to the Disclosure of Budget Information Properly (Cai Yu [2010] No.31) are hereby forwarded to you for implementation. Based on the actual situations of the national taxation system, the relevant issues are hereby notified as follows:

    各省、自治区、直辖市和计划单列市国家税务局,局内各预算单位:

    现将《财政部关于进一步做好预算信息公开工作的指导意见》(财预[2010]31号)转发给你们,请遵照执行。根据国税系统实际情况,现将有关事项通知如下:

1. Unify ideologies and improve understanding. The disclosure of the budgets of the departments in relation to the national taxation system is an important component in the disclosure of government affairs information. State taxation departments at all levels shall fully understand the importance and urgency of properly managing the work with respect to the disclosure of budget information, conscientiously and thoroughly implement the opinions and requirements of the General Office of the State Council and the Ministry of Finance on the disclosure of government information, grasp the substance and quintessence of the documents, further unify ideologies and improve understanding, so as to lay a solid ideological foundation for the proper management of the work with respect to the disclosure of budget information.

       一、统一思想,提高认识。国税系统部门预算公开,是政务信息公开的重要组成部分。各级国税部门要充分认识做好预算信息公开工作的重要性和紧迫性,认真贯彻落实国务院办公厅和财政部关于政府信息公开的意见和要求,掌握文件的实质和精髓,进一步统一思想,提高认识,为做好预算信息公开工作打牢思想基础。

2. Strengthen leadership and separate responsibilities. All the entities shall strengthen organization and leadership. The key persons-in-charge of the entities shall place strong emphasis on the work and the branch leaders shall manage the work on their own. All the relevant departments shall strengthen communication and cooperation, regulate the procedures of budget disclosure, implement the work responsibilities, actively manage all the work with respect to the disclosure of budget information properly. The work of all the entities in relation to the disclosure of budget information shall be carried out under the centralized leadership of the leading group in charge of the disclosure of government affairs. The finance departments shall conscientiously and properly manage the work with respect to the verification and provision of data and the information shall be disclosed to the public in a centralized manner by the departments in charge of the disclosure of government affairs. The competent departments at a higher level shall provide stronger guidance to the entities at a lower level on the work with respect to the disclosure of budget information and properly handle the major issues encountered in the disclosure of budget information.

       二、加强领导,分工负责。各单位要加强组织领导,单位主要负责人要高度重视,分管领导要亲自抓,各有关部门要加强沟通配合,规范预算公开程序,落实工作责任,积极主动做好预算信息公开各项工作。各单位预算信息公开工作要在政务公开工作领导小组的统一领导下进行,财务部门认真做好数据的核实和提供工作,由政务公开职能部门统一对外公开。上级主管部门要加强对下属单位预算信息公开工作的指导,妥善处理预算信息公开遇到的重大问题。

3. Clarify the requirements and devote efforts to the implementation. The national taxation system is a vertically managed central budget entity. The budgets and final accounts of its department are disclosed by the State Administration of Taxation according to the formats and forms determined by the Ministry of Finance. The State taxation departments at all levels shall, based on the requirements of the Ministry of Finance, properly manage the work with respect to the disclosure of budget information according to applications, handle the disclosure of matters in accordance with the law, conscientiously study the content disclosed and properly handle issues relating to the disclosure.

       三、明确要求,抓好落实。国税系统作为垂直管理的中央预算单位,其部门预算、决算,由税务总局按照财政部确定的格式和表样进行公开。各级国税部门要按照财政部的要求,扎实做好预算信息依申请公开工作,依法受理公开事项,认真研究公开内容,妥善处理公开有关问题。

4. Consolidate the foundation and improve the system. Properly manage the foundation work with respect to the disclosure of budget information, further deepen budget management reforms, improve the budget expenditure standard system and government revenue and expenditure classification system, refine budget planning, enhance the accuracy and scientific level of budget planning, accelerate the progress of budget implementation, reduce capital carried forward and the balance of capital, improve the performance of the financial capital, establish a sound budget information disclosure system, continue to improve the means and form of disclosure and widen disclosure channels, strengthen the accountability system for the disclosure of budget information, establish the appraisal system for the work with respect to the disclosure of budget information, implement work responsibilities and ensure that the work with respect to the disclosure of budget information is carried out successfully.

State Administration of Taxation

July 27, 2010

       四、夯实基础，完善制度。要切实做好预算信息公开相关基础工作，进一步深化预算管理改革，完善预算支出标准体系和政府收支分类体系，细化预算编制，增强预算编制的准确性、科学性。加快预算执行进度，减少结转和结余资金，提高财政资金使用绩效。建立健全预算信息披露制度，不断完善公开手段和形式，拓宽公开渠道。强化预算信息公开责任制度，建立预算信息公开工作考核制度，落实工作职责，确保预算信息公开工作顺利开展。

    各单位在贯彻执行过程如有问题，请及时向税务总局（财务司）反馈。

    国家税务总局

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