Explanation on the implementation of general public budget of Haidian District in 2021

1、 General situation of general public budget revenue and expenditure

In 2021, the general public budget revenue of the region is expected to reach 69.43 billion yuan, 105.9% of the adjusted budget. Among them, the district level general public budget revenue reached 49.02 billion yuan, 104.9% of the adjusted budget, an increase of 8.0% year-on-year; The transfer payment income of the city is 14.7 billion yuan; 160million yuan was transferred from the state-owned capital operation budget; 690million yuan was transferred from the budget stability adjustment fund; New local government general bonds of 1.88 billion yuan; New local government refinancing bonds of 1.9 billion yuan; The special carry over funds of the previous year were 1.08 billion yuan.
The general public budget expenditure of the region is expected to be 69.43 billion yuan, 105.9% of the adjusted budget. Among them, the district level expenditure was 59.64 billion yuan, 101.3% of the adjusted budget; The municipal expenditure was 4.59 billion yuan, accounting for 99.6% of the adjusted budget; Subsidies to lower levels were 2.31 billion yuan, 109.3% of the adjusted budget. The general public budget revenue of 2.27 billion yuan will be added to the budget stability adjustment fund. The special fund carried forward for the next year will continue to be used is 620million yuan, accounting for 1.0% of the district level general public budget expenditure, which meets the requirements of Beijing not more than 8% and lower than that of the previous year (1.8%). General public budget revenue and expenditure balance.

2、 Estimated implementation of general public budget revenue details

Haidian District continues to consolidate and expand the achievements of epidemic prevention and control and economic and social development, adheres to the general tone of seeking progress in stability, bases itself on the new development stage, completely, accurately and comprehensively implements the new development concept, and strives to promote the high-quality development of fiscal revenue. At the beginning of the year, with the further digestion of the impact of the epidemic, the level of fiscal revenue in our region showed a significant upward trend, successfully achieved a "good start" in fiscal revenue, and laid a solid foundation for a good start to the 14th five year plan. Since April, the regional economy has accelerated its recovery, the market vitality has steadily improved, and the general public budget revenue of the district has continued to maintain a double-digit growth trend. It is expected that the general public budget revenue of the district will reach 49.02 billion yuan in the whole year, with a year-on-year increase of 8.0% and 104.9% of the adjusted budget. The fiscal revenue showed a restorative growth on the basis of the low base in the same period last year, reflecting that the economic recovery of our region has achieved remarkable results.
In terms of income structure, in 2021, tax revenue is expected to reach 44.45 billion yuan, accounting for 90.7%, and non tax revenue is expected to reach 4.57 billion yuan, accounting for 9.3%. Among them, the main taxes that constitute the district level revenue are value-added tax, enterprise income tax, personal income tax, urban maintenance and construction tax and real estate tax. The total tax revenue of the five taxes is expected to be 39.66 billion yuan, accounting for 80.9% of the district level general public budget revenue. Among them, the value-added tax is expected to be 15.19 billion yuan, accounting for 31.0% of the district level revenue, which is the tax with the highest proportion in our district; Affected by the improvement of enterprise operation and the improvement of profit level, the enterprise income tax accounts for 22.8% of the district level income, and the income scale ranks second; Personal income tax, urban maintenance and construction tax and property tax are expected to exceed the adjusted budget.
The expected completion of major revenue projects is as follows:
-- the value-added tax was 151.90 million yuan, accounting for 92.5% of the adjusted budget. Although the expected completion of value-added tax is slightly lower than the adjusted budget, it still achieves a good growth compared with the same period last year, mainly due to the increased activity of enterprise production and operation.
-- the enterprise income tax was 11180million yuan, 129.2% of the adjusted budget. The completion of enterprise income tax is good, mainly due to the gradual digestion of the impact of the epidemic this year and the improvement of enterprise profits.
-- personal income tax of 480million yuan, 122.0% of the adjusted budget. It is mainly driven by the improvement of residents' income and equity incentives of individual enterprises.
-- the urban maintenance and construction tax was 3570 million yuan, 107.4% of the adjusted budget.
-- property tax of 4920 million yuan, 108.3% of the adjusted budget. Affected by factors such as the withdrawal of rent reduction policy during the epidemic, the completion of property tax this year was slightly higher than expected.
-- stamp tax of 1730million yuan, 123.0% of the adjusted budget. This is mainly due to the increase in the production and operation activity of enterprises in the region, which drives the increase of the tax base of this tax.
-- urban land use tax of 250 million yuan, 99.2% of the adjusted budget. The scale of this tax is small, and the completion is slightly lower than expected.
-- the land value-added tax was 2730million yuan, 95.8% of the adjusted budget. The liquidation progress of some real estate projects this year was slow, and the completion of this tax was slightly lower than expected.
-- the cultivated land occupation tax is 20million yuan, which is levied at one time when units or individuals occupy cultivated land for non-agricultural construction. Therefore, it is only estimated on a small scale, and its implementation is mainly affected by one-time behavior.
-- environmental protection tax of 60million yuan, 142.9% of the adjusted budget. This year, the tax department continued to increase policy publicity and tax guidance, and the taxpayer's policy understanding and tax compliance were improved. The implementation of this tax was better than expected.
-- special revenue of 2030 million yuan, 79.3% of the adjusted budget. Among them, the education surcharge is expected to complete 95.4% of the adjusted budget, and the completion of this non tax income is positively correlated with the turnover tax; The income of employment security fund for the disabled is expected to complete 91.2% of the adjusted budget, which is expected to be slightly lower than expected.
-- the revenue from administrative and institutional fees was 250 million yuan, 138.1% of the adjusted budget. Mainly due to the strengthening of parking facilities and parking space construction in our district for convenient travel, the parking fee income has increased correspondingly this year.
-- the revenue from fines and confiscations was 110million yuan, 95.5% of the adjusted budget.
-- the income from the paid use of state-owned resources (assets) was 860million yuan, 130.3% of the adjusted budget. It is mainly driven by the interest income paid by administrative institutions and enterprises in the district and the investment income paid by the withdrawal of some government investment funds. The completion is expected to be better than expected.
-- the income of the government housing fund was 1120 million yuan, accounting for 66.7% of the adjusted budget. Affected by the one-time warehousing of the purchase money of the over standard resettlement housing last year, the budget amount at the beginning of the year was higher, and the actual completion of this year was lower than expected.
-- other income of 200 million yuan, 159.0% of the adjusted budget. It is mainly affected by one-time factors such as recognition and adoption of park green space, demolition compensation of individual units, and the implementation is better than expected.

3、 Estimated implementation of general public budget expenditure details

According to Article 46 of the new budget law, the functional subjects of general public budget expenditure have been listed into items in combination with the classification of government revenue and expenditure.
-- general public service expenditure was 3598.31 million yuan, 102.3% of the adjusted budget. It is mainly used to ensure that people's congresses, CPPCC and government departments perform their management and service functions, and support urban comprehensive management, party and league construction, etc. Compared with the adjusted budget, the increase is mainly due to additional district level expenditures such as the construction of temporary venues for the Zhongguancun forum science and Technology Expo, special funds for district talent development, and epidemic prevention and control.
-- defense expenditure was 64.02 million yuan, 122.8% of the adjusted budget. It is mainly used for the organization operation of the Armed Forces Department of the support area, the civil air defense office and the armed forces departments of all streets, as well as the expenditure on the maintenance and repair of civil air defense projects, community civil air defense construction, military service collection, equipment maintenance of the reserve Brigade of the rocket army and other projects. Compared with the adjusted budget, the increase is mainly due to the new expenditure on civil air defense project maintenance and repair, community civil air defense construction and other projects.
-- public safety expenditure was 3510.85 million yuan, 106.1% of the adjusted budget. It is mainly used to ensure the operation of public security and judicial institutions, support the allocation of law enforcement equipment, the maintenance and updating of public security facilities, the construction of police dog bases, the construction of police training houses, and promote grass-roots judicial services, legal aid, legal publicity, community correction, etc. The main reasons for the increase compared with the adjusted budget are: first, the implementation of basic expenditure policies such as the government performance appraisal award and the safety construction appraisal Award; The second is to increase the expenditure of security and safety construction workstations for major activities; Third, increase transfer payment funds issued by cities such as Xueliang project construction.
-- education expenditure was 13632.48 million yuan, 108.4% of the adjusted budget. It is mainly used to ensure the normal operation of institutions in the education system, deepen the reform of the education system, expand the effective supply of pre-school and basic education degrees, improve school running conditions, and promote the balanced development of compulsory education. The main reasons for the increase compared with the adjusted budget are as follows: first, the expenditure on infrastructure projects such as the reconstruction and expansion of Shangdi experimental school, supporting schools on resettlement housing plots in northern rural areas, and the construction of nine-year consistent schools in xinxinxinyuan residential area were added; The second is the transfer payment capital expenditure issued by the city, such as the average quota of municipal subsidies for new growth and the reconstruction funds of primary and secondary school playgrounds; Third, implement the policy of adjusting the base of public accumulation fund and increase the expenditure of school personnel.
-- expenditure on science and technology was 321.172 million yuan, 114.3% of the adjusted budget. It is mainly used to support the development of Zhongguancun Science City, implement the construction of smart Haidian, and ensure the operation of exhibition and trading center, science and technology center and other institutions. The main reasons for the increase compared with the adjusted budget are as follows: first, increase the expenditure of special funds for promoting the high-quality development of industries; The second is to increase the transfer payment capital expenditure issued by the city, such as the first batch of enterprise listing subsidies in 2021.
-- 106.478 million yuan was spent on culture, tourism, sports and media, 100.5% of the adjusted budget. It is mainly used to promote the construction of national cultural and scientific and technological integration demonstration areas and national cultural centers, ensure the construction and operation of cultural centers, libraries and other institutions, and promote the construction of grass-roots cultural teams; Strengthen the protection, inheritance and utilization of cultural relics and the protection of intangible cultural heritage; Improve the national fitness service system and carry out national fitness activities. The main reasons for the increase compared with the adjusted budget are as follows: first, the expenditure on infrastructure projects such as the reconstruction of the Zhongguancun forum was increased; The second is to increase the expenses related to the operation of the Winter Olympic testing venue and the organization of the event.
-- social security and employment expenditure was 12120.86 million yuan, accounting for 98.6% of the adjusted budget. It is mainly used to ensure the payment of endowment insurance and occupational annuity for urban and rural residents, organs and institutions; Support the security undertakings of employment, old-age care, the disabled and difficult groups; We will ensure the funds for retired personnel transferred by the army to the government, the placement of retired soldiers, and the operation of the service and management institutions for retired military cadres. The decrease compared with the adjusted budget is mainly due to the decrease in the financial subsidy expenditure handed over to the municipal level for the basic endowment insurance fund of organs and institutions and the endowment insurance fund of urban and rural residents compared with the beginning of the year. In addition, new district level expenditures for the reconstruction of barrier free facilities, as well as living subsidies, employment subsidies and other transfer payment funds issued by the city.
-- health expenditure was 4373.29 million yuan, 107.0% of the adjusted budget. It is mainly used to promote the balanced development of the medical and health service system, carry out epidemic treatment and prevention and control, ensure public health service projects, and implement medical insurance, medical assistance, family planning policies for urban and rural residents. The main reasons for the increase compared with the adjusted budget are as follows: first, the new basic public health service subsidies, covid-19 vaccination subsidies, major infectious disease prevention and control funds and other transfer payment funds issued by the city; The second is to increase expenditure on nucleic acid testing, medical epidemic prevention materials procurement, centralized isolation observation point requisition and covid-19 vaccination. In addition, the budget arrangement of capital construction projects will be reduced according to the government investment plan.
*-- the expenditure on energy conservation and environmental protection was 42.11 million yuan, accounting for 80.8% of the adjusted budget. It is mainly used to strengthen the prevention and control of air pollution, promote "coal free", ecological water system treatment, energy conservation and utilization, etc. Compared with the adjusted budget, the decrease is mainly based on the government investment plan