(Adopted at the 2nd meeting of the Presidium of the First Session of the 14th National People's Congress on March 8, 2023) The Presidium of the First Session of the 14th National People's Congress: The First Session of the 14th National People's Congress reviewed the "Report on the Implementation of the Central and Local Budget in 2022 and the Draft Central and Local Budget in 2023" and the "Implementation of the National Budget in 2022 and the National Budget in 2023 (Draft)" proposed by the State Council. On the basis of the preliminary examination of the budget report and the draft budget by the Finance and Economic Committee of the 13th National People's Congress in accordance with the rules of procedure of the National People's Congress and the provisions of the Budget Law, the Finance and Economic Committee of the 14th National People's Congress made further examination in accordance with the examination opinions of the delegations. The State Council revised the budget report in accordance with the review comments. The review results are reported as follows. 1、 The implementation of the 2022 budget is generally good. According to the implementation of the central and local budgets in 2022 reported by the State Council, the first is that the revenue of the national general public budget is 2037.03 billion yuan, 96.9% of the budget, and the total revenue is 22824.4 billion yuan with the transfer of funds and the use of carry-forward balance; Expenditures amounted to 26060.9 billion yuan, accounting for 97.6% of the budget. With the addition of the Central Budget Stabilization and Regulation Fund, the total expenditure was 26194.4 billion yuan; The total amount of revenue and expenditure is balanced, and the national fiscal deficit is 3370 billion yuan, which is in line with the budget approved at the fifth session of the 13th National People's Congress. Among them, the revenue from the central general public budget is 9488.5 billion yuan, 100% of the budget, and the total revenue is 10755 billion yuan with the transfer of funds; Expenditures amounted to 13271.5 billion yuan, accounting for 99% of the budget. With the addition of the Central Budget Stabilization and Regulation Fund, the total expenditure was 13405 billion yuan; The total amount of revenue and expenditure was balanced, and the central budget deficit was 2650 billion yuan, which was in line with the budget. Second, the budget revenue of the national government funds is 7787.9 billion yuan, which is 79% of the budget. The total revenue is 13298.4 billion yuan, including the special debt revenue of local governments and the special profits paid by central units; Expenditures amounted to 11058.3 billion yuan, accounting for 79.6% of the budget. There was a large difference between the implementation of revenue and expenditure and the budget. The main reason was that the revenue from the transfer of state-owned land use rights was short, and the expenditure decreased accordingly. Third, the national budget revenue of state-owned capital operation was 568.9 billion yuan, accounting for 110.9% of the budget; Expenditures amounted to 339.5 billion yuan, 96.5% of the budget, and 250.7 billion yuan was transferred into the general public budget. Fourth, the budget revenue of the national social insurance fund was 10152.3 billion yuan, 101.2% of the budget; 9145.3 billion yuan was spent, 99% of the budget; The balance of revenue and expenditure of the year was 1007 billion yuan, and the balance of the year ended was 11478.9 billion yuan. By the end of 2022, the balance of treasury bond of the central government was 25869.3 billion yuan, the balance of general debt of local governments was 14394.5 billion yuan, and the balance of special debt was 20670.6 billion yuan, all within the debt limit approved by the National People's Congress. The budget implementation is explained in the draft budget. The Finance and Economic Commission believes that the central and local budgets in 2022