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关于2019年上半年预算执行情况的报告

来源:县财政局???作者: 访问量:???发布日期:2019-08-19???字体大小:

──2019731日在桃江县第十七届人民代表大会常务委员会19次会议上

县财政局局长  刘小阳

 

主任、各位副主任、各位委员:

受县人民政府的委托,向大会报告我县2019年上半年预算执行情况。

一、上半年预算执行情况

(一)公共预算收支执行情况

1、公共预算财政收入完成情况(见附表1)

上半年完成公共预算财政总收入70160万元,为预算133388万元的52.60%,为市目标任务135911万元的51.62%,同比减少376万元,下降0.53%。税收收入占财政总收入的比重为77.76%,同比下降了6.03个百分点。

分收入级次完成情况:

地方公共预算财政收入40977万元,为预算76623万元的53.48%,同比减少1179万元,下降2.80%;上划中央级收入23341万元,为预算的51.74%,同比增加638万元,增长2.81%;上划省级收入5842万元,为预算的50.15%,同比增加165万元,增长2.91%。

分征收部门完成情况:

税务部门完成总收入56233万元,为预算的48.11%,市目标任务的48.11%,同比减少4601万元,下降7.56%。其中:地方公共预算财政收入27050万元,为预算的44.99%,同比减少5404万元,下降16.65%。

财政部门完成13927万元,为预算的84.41%,市目标任务的73.21%,同比增加4225万元,增长43.55%。

分收入科目完成情况:

税收收入54556万元,同比下降7.69%。其中:增值税28849万元,下降0.11%;消费税28万元,下降41.16%;企业所得税13065万元,增长46.91%;个人所得税1750万元,下降64.60%;资源税495万元,增长19.29%;城镇土地使用税995万元,下降2.52%;其他工商税收6770万元,增长49.47%;耕地占用税934万元,下降82.01%;契税1553万元,下降70.66%;环境保护税117万元,增长95.24%。

非税收入15604万元,同比增长36.46%。其中:专项收入2999万元,下降35.12%,;行政事业性收费收入5430万元,增长370.54%;罚没收入3020万元,增长18.62%;国有资源(资产)有偿使用收入4155万元,33.56%。

2、公共预算财政支出执行情况(见附表2)

上半年公共预算财政支出348979万元。其中:县级财力支出176347万元,为预算416630万元的78.8%。重点支出情况如下:

教育支出63102万元,同比增长0.03%。其中:县级财力支出54228万元,为预算的85.63%。

科学技术支出1150万元,同比增长2.04%。其中:县级财力支出990万元,为预算的40.51%。

社会保障和就业支出62625万元,同比下降1.86%。其中:县级财力支出6932万元,为预算的29.28%。

卫生健康支出48950万元,同比增长0.19%。其中:县级财力支出10461万元,为预算的66.51%。

节能环保支出3102万元,同比增长3.30%。其中:县级财力支出2340万元,为预算的39.26%。

(二)政府性基金预算收支情况(见附表3、附表4)

上半年,政府性基金收入完成19920万元,为预算25650万元的77.66%,同比减少12408万元,下降38.38%。政府性基金支出完成4261万元,为预算27400万元的15.55%,同比下降84.54%。政府性基金预算收支下降幅度大的原因是今年入库国土出让收入大幅下降,上半年入库国土出让收入17200万元,同比减少14750万元,下降46.17%。相应安排的征拆补偿支出、土地开发支出和城市建设支出减少。

(三)社会保险基金收支情况(见附表5、附表6)

上半年,社会保险基金收入完成114181万元,为预算216011万元的52.86%,同比增加9702万元,增长9.29%。社会保险基金支出完成101130万元,为预算211321万元的47.86%,同比增加27950万元,增长38.19%,主要是机关事业基本养老保险基金和城乡居民基本医疗保险基金支出增幅大。

(四)国有资本经营预算收支情况

今年我县试编了国有资本经营预算收支3000万元,上半年未发生收支。

二、上半年财政预算收支执行特点

(一)实现财税收入任务双过半

上半年完成财政总收入70160万元,为预算的52.60%,为市目标任务的51.62%,同比减少376万元,下降0.53%。虽然较去年同期入库额有所下降,但仍完成了“时间过半、任务过半”的目标。

(二)收入质量有所下降

上半年完成税收收入54556万元,为预算的48.5%,同比减少4545万元,下降7.69%,占公共预算财政总收入的比重为77.76%,同比下降了6.03个百分点,主要原因是全面落实中央减税降费政策,税收收入同比下降了7.69%,同时入库非税收入较去年同期相比有所增加。

(三)主要税种同比增减说明

1、企业所得税增加4172万元,增长46.91%。主要是南方水泥公司入库所得税3922万元,同比增收2741万元;谷山房地产开发有限公司和桃江大汉房地产开发有限公司分别入库企业所得税1199万元和1068万元,同比为净增。

2、耕地占用税减少4257万元,下降82.01%。主要是2018年上半年入库的桃花江核电项目耕地占用税3884万元为一次性税收,以及今年小规模纳税人耕占用税减半征收影响。

3、契税减少3741万元,下降70.66%。主要是相比2018年上半年中建置业一次性入库土地出让契税2400万元,今年上半年土地出让减少,导致契税减少;同时也受二手房交易量下降的影响。

(四)重点支出得到保障

今年以来,财政部门努力克服资金调度困难、收支矛盾非常突出等问题,始终将“保工资、保运转、保基本民生”作为财政工作的重中之重来抓。积极筹措资金,不断优化支出结构,切实保障“三保”支出和各项重点支出。

三、目前我县财政面临的困难和问题

(一)收入任务压力巨大

税收收入方面,今年以来,为应对经济下行压力,激发实体经济活力,减轻企业负担,国务院出台了一系列的减税降费政策,减税降费已成为国家的一项重大战略决策。具体有提高小规模纳税人增值税起征点等四项普惠性减税政策、增值税税率下调等三项结构性减税政策。经测算,减税政策今年直接影响我县税收2.05亿元。以及一次性税收、退税、房地产市场走势等因素的影响,税务部门预计今年税收零增长。非税收入方面,清费降费、减免费政策陆续出台,再加上根据省委省政府提高财政收入质量的精神,省财政下达非税收入限额,非税收入增收空间十分有限。预计要完成全年收入目标压力巨大。

(二)支出压力不断加大

今年“三大攻坚战”特别是精准扶贫、污染防治方面的投入,行政事业单位调整工资、各项基本民生支出提标配套,PPP项目启动、公益性项目建设债务以及转贷债券还本付息压力等,我县财政支出压力日益加大。收入来源上,本级收入增长有限,上级转移支付增长额和增幅均呈下降的趋势,收支缺口不断扩大,预计今年收支缺口将达3亿元以上。

四、下半年主要工作

(一)加强财税收入征管

在落实减税降费政策的同时,切实加强税收征管,强化“点对点”精细管理,掌握重点税源情况,确保优惠政策落实到位,征管措施执行到位。强化财税收入目标管理,及时分解下半年财税收入考核指标。完善征管激励机制,调动征管部门的积极性。加强部门协调配合,及时解决组织收入中存在的问题和困难,确保财税收入应收尽收和及时入库。

(二)加大资金争取力度

密切关注中央、省、市财政支持政策动态,继续加强和上级财政部门以及和上级主管部门的联系、沟通,及时对接,加大资金争取工作力度,千方百计增加县级可用财力,不断增强财政保障能力,确保实现财政收支平衡。积极盘活、用好财政存量资金,提高财政资金使用效益,缓解支出压力。

(三)优化财政支出结构

今年以来,中央、省密切关注市县“三保”支出保障,检查、督查力度不断加大,目标是确保“三保”特别是保工资、保运转不出问题。因此,在保证支出执行进度的同时,要进一步调整、优化财政支出结构,按照“有保有压、突出重点”的支出原则,确保“三保”支出、重点支出、法定支出。牢固树立长期过“紧日子”的思想,从严控制一般性支出和“三公经费”支出。严格预算追加,坚决杜绝不合理开支。

以上报告,请予审议。


           2019年上半年预算执行情况-附表


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