Part I budget report report on the implementation of Shantou's 2021 budget and the 2022 draft budget

——At the first session of the 15th people's Congress of Shantou on January 8, 2022
Gu Yuanxin, director of Shantou Finance Bureau
Dear delegates
Entrusted by Shantou Municipal People's government, the implementation of the city's 2021 budget and the draft 2022 budget are now submitted for deliberation, and all members of the municipal CPPCC and other comrades attending the meeting are invited to put forward their valuable opinions.

1、 Budget implementation and major financial work in 2021

On the one hand, by actively organizing revenue, striving for financial support from higher levels, and taking good care of the new bonds of local governments, we should concentrate our financial resources to secure the bottom line of the "Three Guarantees" at the grass-roots level and ensure the needs of key projects; On the other hand, through measures such as tapping the potential, revitalizing the stock, and vigorously reducing general expenditure, we have made overall planning and reasonable allocation of funds, which has provided strong support for the economic and social development of our city. The budget implementation in 2021 was generally stable: fiscal revenue grew steadily and at a low speed, key expenditures such as people's livelihood security increased but not decreased, and fiscal management reform was solidly promoted (as the final accounts of 2021 are still in progress, the following data will be adjusted after the final accounts are reviewed).

（1） Implementation of general public budget in the city

1. Revenue performance
In 2021, the total financial revenue from Shantou was 53.41 billion yuan, an increase of 4.6% over the previous year, with an increase of 2.35 billion yuan (the increase was mainly due to the increase in the income from the transfer of state-owned land over the previous year), of which the central revenue was 10.58 billion yuan, an increase of 3.0%; The income of the province was 6.06 billion yuan, an increase of 6.5%; The income at the municipal and county levels was 36.77 billion yuan, an increase of 47.5%.
In 2021, the general public budget revenue of the city was 14.51 billion yuan, accounting for 96.3% of the budget, an increase of 1.6%. Among them, the tax revenue was 10.34 billion yuan, 98.6% of the budget, an increase of 3.6%, an increase of 360million yuan; Non tax revenue was 4.17 billion yuan, 91.0% of the budget, a decrease of 4.5% and a decrease of 200million yuan. Taxes accounted for 71.3%, an increase of 1.7 percentage points over the previous year.
In 2021, the city's general public budget revenue was 14.51 billion yuan, plus tax return revenue of 1.81 billion yuan, superior subsidy revenue of 19.09 billion yuan, debt refinancing revenue of 6.99 billion yuan, transfer into the budget stability adjustment fund of 510 million yuan, transfer in funds of 8.88 billion yuan (including: government funds transfer in general public budget funds of 8.32 billion yuan, other transfer in funds of 560 million yuan), the balance of 1.95 billion yuan last year, a total income of 53.74 billion yuan.
2. Expenditure implementation
In 2021, the city's general public budget expenditure was 40.38 billion yuan, accounting for 99.2% of the budget, a decrease of 5.5% and a decrease of 2.35 billion yuan (mainly due to the fact that the city and county levels are not allowed to transfer accrual funds this year). Plus 2.1 billion yuan of higher-level expenditure, 4.71 billion yuan of local government debt repayment, 1.97 billion yuan of supplementary budget stability adjustment fund, 620 million yuan of transfer out funds, 60 million yuan of budget working capital, and 3.9 billion yuan of carry forward expenditure for the next year, the total expenditure is 53.74 billion yuan.

（2） Implementation of general public budget at the municipal level

1. Revenue performance
In 2021, the general public budget revenue at the municipal level was 6.35 billion yuan, completing 100.9% of the budget adjustment, an increase of 6.6%, and an increase of 390 million yuan. Among them, the tax revenue was 4.09 billion yuan, accounting for 99.8% of the budget adjustment, an increase of 6.7% and an increase of 260million yuan; Non tax revenue was 2.26 billion yuan, accounting for 102.8% of the budget adjustment, an increase of 6.5% and an increase of 140million yuan.
In 2021, the general public budget revenue at the municipal level was 6.35 billion yuan, plus 1.78 billion yuan of tax return revenue, 18.36 billion yuan of higher-level subsidy revenue, 6.89 billion yuan of debt refinancing revenue, 5.31 billion yuan of transferred funds (including 5.07 billion yuan of general public budget transferred from government fund balances, 240 million yuan of other transferred funds), 90million yuan of transferred budget stability adjustment fund, 1.54 billion yuan of lower-level transfer income, and 1.09 billion yuan of last year's balance, The total revenue is 41.41 billion yuan.
2. Expenditure implementation
In 2021, the general public budget expenditure at the municipal level was 13.13 billion yuan, completing 105.4% of the budget adjustment, an increase of 7.5%, and an increase of 920 million yuan. Plus 18.22 billion yuan of subsidies to lower levels (including 2.78 billion yuan of municipal subsidies to districts and counties, 15.28 billion yuan of higher-level subsidies transferred to districts and counties through the municipal level, 160million yuan of assistance funds from other regions transferred to districts and counties through the municipal level), 2.11 billion yuan of higher-level expenditures, 3.21 billion yuan of debt lending expenditures, 2.87 billion yuan of local government debt repayment expenditures, 340 million yuan of supplementary budget stability adjustment funds, 500 million yuan of transfer out funds The expenditure carried forward to the next year was 1.03 billion yuan, with a total expenditure of 41.41 billion yuan.

（3） Implementation of revenue and expenditure of municipal government funds

1. Revenue performance
In 2021, the municipal government fund revenue was 22.35 billion yuan, 92.4% of the budget, an increase of 7.7%, an increase of 1.6 billion yuan, mainly due to a slight increase in land transfer revenue over the previous year. Plus 150 million yuan of subsidy income from higher authorities, 17.18 billion yuan of debt refinancing income, 610 million yuan of transferred funds, and 960 million yuan of the balance income of the previous year, the total income was 41.25 billion yuan.
2. Expenditure implementation
In 2021, the municipal government fund expenditure was 29.38 billion yuan, 191.8% of the budget, an increase of 3.5% and an increase of 1 billion yuan, mainly due to the increase of new special bond expenditure. Plus the superior expenditure of 400 million yuan, the transfer out funds of 8.32 billion yuan, the local government special debt repayment expenditure of 1.82 billion yuan, and the use expenditure carried forward to the next year of 1.33 billion yuan, the total expenditure is 41.25 billion yuan.

（4） Implementation of revenue and expenditure of municipal government funds

1. Revenue performance
In 2021, the income of municipal government funds was 13.43 billion yuan, accounting for 99.3% of the budget adjustment, an increase of 5.7% and an increase of 730 million yuan. Plus 110 million yuan of subsidy income from higher authorities, 17.01 billion yuan of debt refinancing income, 500 million yuan of transferred funds, and 10 million yuan of last year's balance income, the total income is 31.06 billion yuan.
2. Expenditure implementation
In 2021, the expenditure of municipal government funds was 10.32 billion yuan, completing 100.4% of the budget adjustment, a decrease of 7.6% and a decrease of 850million yuan. Plus 3.01 billion yuan of subsidies to lower levels (including 2.94 billion yuan of municipal subsidies to districts and counties, and 70 million yuan of higher-level subsidies transferred to districts and counties through the municipal level), 400 million yuan of higher-level expenditures, 11.04 billion yuan of debt lending expenditures, 1.17 billion yuan of local government special debt repayment expenditures, 5.07 billion yuan of funds transferred out, and 50 million yuan of expenditures carried forward to the next year, with a total expenditure of 31.06 billion yuan.

（5） Implementation of the city's state-owned capital operation budget

1. Revenue performance
In 2021, the city's state-owned capital operation budget revenue was 180million yuan, 116.1% of the budget at the beginning of the year, a decrease of 9.6% and a decrease of 20million yuan, mainly due to the impact of the COVID-19, which reduced corporate income and dividend income. Plus the transfer payment income of 04 million yuan and the carry forward income of 20 million yuan last year, the total income is 200 million yuan.
2. Expenditure implementation
In 2021, the city's state-owned capital operation budget expenditure was 100million yuan, completing 75.8% of the budget at the beginning of the year; Decreased by 33.1%, a decrease of 50million yuan, mainly due to the decrease in capital injection and other expenditures of state-owned enterprises in 2021. With the transfer out capital of 50million yuan and the carry forward of 50million yuan in the next year, the total expenditure is 200million yuan.

（6） Implementation of municipal state-owned capital operation budget in 2021

1. Revenue performance
In 2021, the budget revenue of state-owned capital operation at the municipal level was 110million yuan, completing 100% of the adjusted budget, with an increase of 14.7% and an increase of 10million yuan. Plus the carry forward of 05 million yuan from the previous year, the total income was 110 million yuan.
2. Expenditure implementation
In 2021, the municipal state-owned capital operation budget expenditure was 50million yuan, completing 64.2% of the adjusted budget, a decrease of 38.6%, a decrease of 30million yuan over the previous year, mainly because the reform of municipal enterprises with difficulties is still in progress, and some funds do not meet the conditions for allocation. With the transfer out funds of 30million yuan, the carry forward expenditure of next year is 30million yuan, and the total expenditure is 110million yuan.

（7） Implementation of social insurance fund budget in the city

In 2021, the city's social insurance fund revenue was 27.76 billion yuan, 106.9% of the budget adjustment, an increase of 11.9% over the previous year, an increase of 2.96 billion yuan. In 2021, the city's social insurance fund expenditure was 26.85 billion yuan, 105.3% of the budget adjustment, an increase of 18.2% over the previous year, an increase of 4.14 billion yuan. In 2021, the balance of income and expenditure of social insurance funds in the city was 910 million yuan, and the cumulative balance at the end of the year was 16.34 billion yuan.

（8） Implementation of social insurance fund budget at the municipal level

In 2021, the income of municipal social insurance funds was 10.75 billion yuan, 101.6% of the budget adjustment, a decrease of 11.0% over the previous year, a decrease of 1.33 billion yuan. In 2021, the expenditure of social insurance funds at the municipal level was 9.85 billion yuan, 95.8% of the budget adjustment was completed, a decrease of 5.6% over the previous year, a decrease of 580 million yuan. In 2021, the balance of income and expenditure of municipal social insurance funds in the year was 900million yuan, and the cumulative balance at the end of the year was 13.07 billion yuan.

（9） Implementation of local government debt

1. Local government debt limit and balance
According to the regulations of the higher authorities, the debt limit management is strictly implemented. The new debt limit will be issued to our city in January 2022 according to the procedures, and the debt balance of the city will be controlled within the debt limit.
By the end of December 2021, the balance of local government debt in the city was 62.84 billion yuan, including 15.9 billion yuan of general debt and 46.94 billion yuan of special debt. The municipal debt balance is 28.91 billion yuan, including 8.0 billion yuan of general debt and 20.91 billion yuan of special debt.
2. Implementation of local government debt
In 2021, the city's new debt increased by 24.27 billion yuan, a decrease of 3.09 billion yuan, of which: general debt increased by 7.05 billion yuan, a decrease of 1.17 billion yuan; Special debt increased by 17.22 billion yuan and decreased by 1.92 billion yuan. The newly increased bond funds of 17.3 billion yuan have been fully allocated to the project units, and the refinancing bonds of 6.92 billion yuan have been fully used to repay the principal of matured bonds.

（10） Main work of budget implementation

1. Concentrate on tapping potential, increasing efficiency, increasing revenue and reducing expenditure, and promote the stable and good financial operation
First, fiscal revenue grew steadily and at a low speed On the premise of comprehensively implementing the tax reduction and fee reduction policy, financial departments at all levels closely focus on the work of organizing the income center, establish the concept of financial management with proper and coordinated financial management, tap the potential of multi-channel open source, and actively revitalize state-owned resource assets. Financial revenue has increased steadily and at a low speed, and the quality of revenue has been significantly improved. In 2021, the general public budget revenue was 14.51 billion yuan, an increase of 1.6%. The economic recovery has driven the rapid growth of tax revenue. The tax revenue of main taxes and most industries has basically recovered or exceeded the pre epidemic level. The tax revenue increased by 3.6%, accounting for 71.3%, an increase of 1.7 percentage points year-on-year. At the same time, a sound land reserve management mechanism was established, and the revenue from the transfer of state-owned land reached 20.41 billion yuan, an increase of 8.8% Second, seize the opportunity to win support and strengthen financial support for promoting development Establish the concept of "seeking things first and then arranging money", actively support all departments to do a good job in policy docking, capital docking and project docking, and the city has won a total of 21.03 billion yuan of transfer payment funds from higher authorities. At the same time, we should give full play to the outstanding role of new bonds in promoting development, and strive for a total of 17.3 billion yuan of new bonds (including 1.8 billion yuan of general bonds and 15.5 billion yuan of special bonds), focusing on industrial parks and key areas such as municipal and transportation infrastructure, driving effective investment and generating huge social benefits Third, adhere to strict economy and refined financial management We will resolutely implement the government's idea of living a "tight life", strengthen the linkage mechanism between budget and implementation, strictly enforce the approval procedures for new funds in the middle of the year, and increase the vitality of clearing up fiscal stock funds