2024年一季度中国财政收支情况

2024年一季度财政收支情况

2024年4月22日 来源：国库司

　　一、全国一般公共预算收支情况

　　（一）一般公共预算收入情况。

　　一季度，全国一般公共预算收入60877亿元，同比下降2.3%，扣除去年同期中小微企业缓税入库抬高基数、去年年中出台的部分减税政策翘尾减收等特殊因素影响后，可比增长2.2%左右。

　　分中央和地方看，一季度，中央一般公共预算收入25805亿元，同比下降6.5%；地方一般公共预算本级收入35072亿元，同比增长1%。分税收和非税收入看，一季度，全国税收收入49172亿元，同比下降4.9%；非税收入11705亿元，同比增长10.1%。

　　主要税收收入项目情况如下：

　　1.国内增值税20049亿元，同比下降7.1%。

　　2.国内消费税5111亿元，同比增长10%。

　　3.企业所得税11780亿元，同比增长1%。

　　4.个人所得税4240亿元，同比下降4.5%。

　　5.进口货物增值税、消费税4453亿元，同比下降2.7%。关税567亿元，同比下降8.6%。

　　6.出口退税6624亿元，同比增长19.8%。

　　7.城市维护建设税1384亿元，同比下降7.3%。

　　8.车辆购置税700亿元，同比增长10.5%。

　　9.印花税888亿元，同比下降16.2%。其中，证券交易印花税256亿元，同比下降49.1%。

　　10.资源税743亿元，同比下降17.8%。

　　11.土地和房地产相关税收中，契税1511亿元，同比下降6.4%；房产税1051亿元，同比增长21%；城镇土地使用税619亿元，同比增长12.3%；土地增值税1815亿元，同比增长0.7%；耕地占用税499亿元，同比增长21.5%。

　　12.环境保护税59亿元，同比增长12.2%。

　　13.车船税、船舶吨税、烟叶税等其他各项税收收入合计327亿元，同比增长2.2%。

　　（二）一般公共预算支出情况。

　　一季度，全国一般公共预算支出69856亿元，同比增长2.9%。分中央和地方看，中央一般公共预算本级支出8004亿元，同比增长10.5%；地方一般公共预算支出61852亿元，同比增长1.9%。

　　主要支出科目情况如下：

　　1.教育支出10436亿元，同比增长2.5%。

　　2.科学技术支出1938亿元，同比下降4.1%。

　　3.文化旅游体育与传媒支出812亿元，同比增长4.6%。

　　4.社会保障和就业支出12708亿元，同比增长3.7%。

　　5.卫生健康支出5735亿元，同比下降10.7%。

　　6.节能环保支出1223亿元，同比下降2.4%。

　　7.城乡社区支出5614亿元，同比增长12.1%。

　　8.农林水支出5185亿元，同比增长13.1%。

　　9.交通运输支出3126亿元，同比下降3.7%。

　　10.债务付息支出2420亿元，同比增长4.8%。

　　二、全国政府性基金预算收支情况

　　（一）政府性基金预算收入情况。

　　一季度，全国政府性基金预算收入10394亿元，同比下降4%。分中央和地方看，中央政府性基金预算收入1024亿元，同比增长13.2%；地方政府性基金预算本级收入9370亿元，同比下降5.6%，其中，国有土地使用权出让收入8147亿元，同比下降6.7%。

　　（二）政府性基金预算支出情况。

　　一季度，全国政府性基金预算支出17798亿元，同比下降15.5%。分中央和地方看，中央政府性基金预算本级支出345亿元，同比增长38.1%；地方政府性基金预算支出17453亿元，同比下降16.2%，其中，国有土地使用权出让收入相关支出12227亿元，同比下降4.5%。

First-quarter 2024

202422 April Source: China Treasury

General Public Budget Revenue and expenditure at the national level

Income from the general public budget.

In the first quarter, general public budget revenue nationwide totaled 6,087.7 billion yuan, down 2.3 percent from the same period last year, after deducting the special factors such as raising the base of tax deferral for small and medium-sized enterprises in the same period of last year, and the partial tax reduction policies introduced in the middle of last year, the comparable growth rate is about 2.2% .

In the first quarter, revenue in the central and local government general public budgets totaled 2.5805 trillion yuan, down 6.5 percent year-on-year, while revenue in local government general public budgets totaled 3.5072 trillion yuan, up 1 percent year-on-year. Looking at tax and non-tax revenue, in the first quarter, national tax revenue was 4.9172 trillion yuan, down 4.9 percent year on year, while non-tax revenue was 1.1705 trillion yuan, up 10.1 percent year on year.

The main items of tax revenue are as follows:

1. Domestic value-added tax totaled 2,004.9 billion yuan, down 7.1 percent year-on-year.

2. The domestic consumption tax was 511.1 billion yuan, up 10 percent year-on-year.

3. Enterprise income tax totaled 1,178 billion yuan, up 1 percent year on year.

Four. Personal income tax totaled 424 billion yuan, down 4.5 percent year-on-year.

5. The value-added tax and consumption tax on imported goods totaled 445.3 billion yuan, down 2.7 percent year-on-year. Customs duties amounted to 56.7 billion yuan, down 8.6 percent year-on-year.

6. Export tax rebates totaled 662.4 billion yuan, up 19.8 percent year-on-year.

Seven. The urban maintenance and construction tax was 138.4 billion yuan, down 7.3 percent year-on-year.

8. Vehicle purchase tax was 70 billion yuan, up 10.5 percent year on year.

9. Stamp duty was 88.8 billion yuan, down 16.2 percent year-on-year. Of this total, stamp duty on securities transactions was 25.6 billion yuan, down 49.1 percent year on year.

Ten. The resource tax was 74.3 billion yuan, down 17.8 percent year-on-year.

Eleven. Of the land-and real estate-related tax revenue, the deed tax was 151.1 billion yuan, down 6.4 percent year-on-year; the property tax was 105.1 billion yuan, up 21 percent year-on-year; the urban land-use tax was 61.9 billion yuan, up 12.3 percent year-on-year; and the value-added tax tax was 181.5 billion yuan, the tax on the use of arable land was 49.9 billion yuan, up 21.5 percent year-on-year.

Twelve. The environmental protection tax was 5.9 billion yuan, up 12.2 percent year-on-year.

Thirteen. Vehicle and vessel taxes, vessel taxes, tobacco taxes and other taxes collected a total of 32.7 billion yuan, up 2.2 percent year on year.

(2) expenditures in the general public budget.

In the first quarter, general public budget expenditures nationwide totaled 6,985.6 billion yuan, up 2.9 percent year on year. Divided between the central and local governments, expenditures in the central government's general public budget totaled 800.4 billion yuan, up 10.5 percent over the previous year, while expenditures in local governments' general public budgets totaled 6.1852 trillion yuan, up 1.9 percent over the previous year.

The main expenditure lines are as follows:

1. Expenditure on education totaled 1.0436 trillion yuan, up 2.5 percent year-on-year.

2. Expenditures on science and technology totaled 193.8 billion yuan, down 4.1 percent year-on-year.

3. Expenditures on culture, tourism, sports and media totaled 81.2 billion yuan, up 4.6 percent year-on-year.

Four. Expenditures for Social Security and employment totaled 1,270.8 billion yuan, up 3.7 percent year-on-year.

5. Expenditure on health care was 573.5 billion yuan, down 10.7 percent year-on-year.

6. Expenditure on energy conservation and environmental protection was 122.3 billion yuan, down 2.4 percent year-on-year.

Seven. Urban and rural community expenditures totaled 561.4 billion yuan, up 12.1 percent year-on-year.

8. Expenditure on water for agriculture and forestry was 518.5 billion yuan, up 13.1 percent year on year.

9. Expenditure on transport was 312.6 billion yuan, down 3.7 percent year-on-year.

Ten. Interest payments on debt amounted to 242 billion yuan, up 4.8% year on year.

II. Budgetary Revenue and expenditures of government-managed funds at the national level

(1) budgetary revenue of government-managed funds.

In the first quarter, the budgetary revenue of the national government-managed funds reached 1039.4 billion yuan, down 4% from the same period last year. Divided between the central and local governments, budgetary revenue into central government-managed funds reached 102.4 billion yuan, up 13.2 percent year-on-year; budgetary revenue into local government-managed funds reached 937 billion yuan, down 5.6 percent year-on-year, of which, revenue from state-owned Land tenure sales was 814.7 billion yuan, down 6.7 percent year-on-year.

(2) budgetary expenditures from government-managed funds.

In the first quarter, government-managed funds nationwide budgeted expenditures totaled 1,779.8 billion yuan, down 15.5 percent year-on-year. Divided between the central and local governments, budgetary expenditures from central government-managed funds are projected to be 34.5 billion yuan, up 38.1 percent year on year, while budgetary expenditures from local government-managed funds are projected to be 1.7453 trillion yuan, down 16.2 percent year on year, expenditures related to state-owned Land tenure sales reached 1,222.7 billion yuan, down 4.5 percent year-on-year.

发布日期：2024年04月22日