Chapter I General Provisions

　　Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget， improving the budget management of the State， intensifying the micro-scope regulation and control of the State， and ensuring the sound socio-economic development， this Law is enacted.

　　Article 2 The State shall establish budget at each level of the government， namely， at the five levels： the Central Government； the provinces， autonomous regions and municipalities directly under the Central Government； the cities divided into districts and autonomous prefectures； the counties， autonomous counties， cities not divided into districts， and municipal districts； the townships， nationality townships and towns. Townships， nationality townships and towns where conditions do not permit the establishment of budget， subject to the determination by the people's governments of the respective provinces， autonomous regions or municipalities directly under the Central Government， may temporarily not establish budget.

　　Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

　　Article 4 The budget of the Central Government （hereinafter referred to as the central budget） consists of the budgets of its different departments （including the units directly under them， similarly hereinafter）。 The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

　　Article 5 The local budget consists of the general budgets of the provinces， autonomous regions and municipalities directly under the Central Government. 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. 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. In the absence of the budget at the next lower level， the general budget means the budget of the government at the corresponding level. 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）。 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.

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　　第一章 總則

　　第一條 為了強(qiáng)化預(yù)算的分配和監(jiān)督職能，健全國(guó)家對(duì)預(yù)算的管理，加強(qiáng)國(guó)家宏觀調(diào)控，保障經(jīng)濟(jì)和社會(huì)的健康發(fā)展，根據(jù)憲法，制定本法。

　　第二條 國(guó)家實(shí)行一級(jí)政府一級(jí)預(yù)算，設(shè)立中央，省、自治區(qū)、直轄市、設(shè)區(qū)的市、自治州，縣、自治縣、不設(shè)區(qū)的市、市轄區(qū)，鄉(xiāng)、民族鄉(xiāng)、鎮(zhèn)五級(jí)預(yù)算。 不具備設(shè)立預(yù)算條件的鄉(xiāng)、民族鄉(xiāng)、鎮(zhèn)，經(jīng)省、自治區(qū)、直轄市政府確定，可以暫不設(shè)立預(yù)算。

　　第三條 各級(jí)預(yù)算應(yīng)當(dāng)做到收支平衡。

 　　第四條 中央政府預(yù)算（以下簡(jiǎn)稱中央預(yù)算）由中央各部門(mén)（含直屬單位，下同）的預(yù)算組成。 中央預(yù)算包括地方向中央上解的收入數(shù)額和中央對(duì)地方返還或者給予補(bǔ)助的數(shù)額。

　　第五條 地方預(yù)算由各省、自治區(qū)、直轄市總預(yù)算組成。 地方各級(jí)總預(yù)算由本級(jí)政府預(yù)算（以下簡(jiǎn)稱本級(jí)預(yù)算）和匯總的下一級(jí)總預(yù)算組成； 下一級(jí)只有本級(jí)預(yù)算的，下一級(jí)總預(yù)算即指下一級(jí)的本級(jí)預(yù)算。 沒(méi)有下一級(jí)預(yù)算的，總預(yù)算即指本級(jí)預(yù)算。 地方各級(jí)政府預(yù)算由本級(jí)各部門(mén)（含直屬單位，下同）的預(yù)算組成。 地方各級(jí)政府預(yù)算包括下級(jí)政府向上級(jí)政府上解的收入數(shù)額和上級(jí)政府對(duì)下級(jí)政府返還或者給予補(bǔ)助的數(shù)額。