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(财预〔2015〕32号2015年3月18日)第一章总则第一条为规范2015年地方政府专项债券预算管理,根据《预算法》和《国务院关于加强地方政府性债务管理的意见》(国发〔2014〕43号),制定本办法。第二条本办法所称2015年地方政府专项债券,包括为2015年1月1日起新增专项债务发行的新增专项债券、为置换截至2014年12月31日
(Cai Zui 〔2015〕 32 March 18, 2015) Chapter I General Provisions Article 1 In order to regulate the budget management of local government bonds in 2015, according to the “Budget Law” and the “Opinions of the State Council on Strengthening Management of Local Government Debts” (Guo Fa [2014] No. 43), formulate this approach. Article 2 The local government-specific bonds for 2015 referred to in the present Measures include the newly-added special bonds issued for special debt issuance starting from January 1, 2015, which are the replacement bonds for local government as of Dec. 31, 2014