第四条中央政府预算（以下简称中央预算）由中央各部门（含直属单位，下同）的预算组成。
Article 4 The budget of the Central Government (hereinafter referred to as the central budget) consists of the budgets of its different departments (including the units directly under them, similarly hereinafter).
中央预算包括地方向中央上解的收入数额和中央对地方返还或者给予补助的数额。
The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.
第五条地方预算由各省、自治区、直辖市总预算组成。
Article 5 The local budget consists of the general budgets of the provinces, autonomous regions and municipalities directly under the Central Government.
地方各级总预算由本级政府预算（以下简称本级预算）和汇总的下一级总预算组成；
A local general budget at any level consists of the budget of the government at the corresponding level (hereinafter referred to as budget at the corresponding level) and the totalized general budget at the next lower level.
下一级只有本级预算的，下一级总预算即指下一级的本级预算。
Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lower level means the budget of the government at the corresponding level.
没有下一级预算的，总预算即指本级预算。
In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level.
地方各级政府预算由本级各部门（含直属单位，下同）的预算组成。
The budget of a local government at any level consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter).
地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。
The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.
第六条各部门预算由本部门所属各单位预算组成。
Article 6 The budget of a department consists of the budgets of the units subordinated to it.
第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。
Article 7 The budget of a unit refers to the budget for revenues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department.
第八条国家实行中央和地方分税制。
Article 8 The State practices a system of tax division between the central and local governments.
第九条经本级人民代表大会批准的预算，非经法定程序，不得改变。
Article 9 The budget approved by the people's congress at the corresponding level shall not be altered without going through the procedures prescribed by law.
第十条预算年度自公历一月一日起，至十二月三十一日止。
Article 10 A budgetary year shall begins on January 1 and end on December 31 on the Gregorian calendar.
第十一条预算收入和预算支出以人民币元为计算单位。
Article 11 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit.
第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。
Article 18 Various units shall compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State.
预算收入包括：
The budgetary revenues include:
（二）依照规定应当上缴的国有资产收益；
(2) proceeds from the State-owned assets that should be turned over in accordance with relevant regulations;
（四）其他收入。
(4) receipts from other sources.
预算支出包括：
The budgetary expenditures include:
（二）教育、科学、文化、卫生、体育等事业发展支出；
(2) expenditure for the development of undertakings in education, science, culture, public health and physical culture;
（三）国家管理费用支出；
(3) the administrative expenditure of the State;
（六）其他支出。
(6) other expenditures.
第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。
Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.
预算支出划分为中央预算支出和地方预算支出。
The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.