2. 中华人民共和国财政部  Funktion des Finazministeriums

　　（一）拟订和执行财政、税收的发展战略、方针政策、中长期规划、改革方案及其他有关政策；参与制定各项宏观经济政策；提出运用财税政策实施宏观调控和综合平衡社会财力的建议；拟订和执行中央与地方、国家与企业的分配政策。

　　（二）拟订财政、财务、会计管理的法律法规草案；制定和执行财政、财务、会计管理的规章制度；组织涉外财政、债务的国际谈判并草签有关协议、协定。

　　（三）编制年度中央预决算草案并组织执行；受国务院委托，向全国人民代表大会报告中央、地方预算及其执行情况，向全国人大常委会报告决算；管理中央各项财政收入，管理中央预算外资金和财政专户；管理有关政府性基金。

　　（四）提出税收立法计划，与国家税务总局共同审议上报税法和税收条例草案；根据国家预算安排，确定财政税收收入计划；提出税种增减、科目税率调整、减免税和对中央财政影响较大的临时特案减免税的建议；参加涉外税收和国际关税谈判，签订涉外税收协议、协定草案；制定国际税收协议和协定范本；承办国务院关税税则委员会的日常工作。

　　（五）管理中央公共财政支出；拟订和执行政府并购政策；管理财政预算内行政机构、事业单位和社会团体的非贸易外汇和财政预算内的国际收支；制定需要全国统一规定的开支标准和支出政策；拟订和执行《事业单位财务规则》、《行政单位财务规则》；制定基本建设财务制度。

华译网上海翻译公司曾经翻译过大量有关中华人民共和国财政部的项目资料文件。
Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about Funktion des Finazministeriums.

2. The Ministry of Finance of the P. R. of China

(I) Drafting and enforcing the fiscal and tax development strategies, guidelines and policies, medium- and long-term programs, reform schemes and other relevant policies; participating in formulation of various macroeconomic policies; raising proposals on exerting macro controls and generally balancing social financial resources by means of fiscal and tax policies; drafting and enforcing the policies of distribution between the central and local governments, between the state and enterprises.

(II) Drafting laws and regulations on public finance, financial, and accounting management; formulating and executing rules and systems on public finance, financial, and accounting management; organizing international negotiations on foreign public finance and debts, and initialing the relevant agreements and conventions.

(III) Preparing the draft of annual central budgets & final accounts and organizing to execute them; on behalf of the State Council, reporting the central and local budgets and their execution statements to the NPC, and reporting the final accounts to the NPC Standing Committee; managing each item of central fiscal revenue, and managing the central extra-budgetary funds and fiscal special accounts; and managing the relevant governmental funds.

(IV) Presenting tax legislation plans, discussing and submitting the draft of tax laws & regulations jointly with the State Administration of Taxation; according to national budgetary arrangements, formulating the fiscal tax revenue plan; raising proposals on addition and abatement of tax categories, adjustment of tax items and rates, tax reduction & exemption and provisional or special tax reduction & exemption that have significant effects on the central public finance; participating in foreign tax and international tariff negotiations, and initialing foreign tax agreements and conventions; formulating the model text of international tax agreements and conventions; and undertaking the routine work of Customs Tariff Committee of the State Council.

(V) Managing the central public fiscal expenditure; drafting and enforcing government procurement policies; managing non-trade foreign exchange of administrative institutions, public institutions and social groups within the fiscal budget and the balance of payments within the fiscal budget; formulating national uniform expenditure standards and policies; drafting and enforcing the Financial Rules of Public Institutions and the Financial Rules of Administrative Institutions; and formulating the financial systems on capital construction.