Military expenditure refers to the expenditure on army building and weapons transformation, emphasizing direct use in the military. Defense expenditure refers to the expenditure for safeguarding national security, which covers a wider range, including both military expenditure and expenditure for raising national defense awareness and education. In short, all expenditures on national security are national defense expenditures, but not necessarily military expenditures.
Classification of fiscal expenditure:
(1) According to the economic nature of fiscal expenditure, it is divided into purchase expenditure and transfer expenditure.
(2) According to the role of fiscal expenditure in social reproduction, it is divided into compensatory expenditure, consumer expenditure and cumulative expenditure.
(3) According to the purpose of fiscal expenditure, it is divided into preventive expenditure and creative expenditure.
(4) According to the government's ability to control fiscal expenditure, it can be divided into controllable expenditure and uncontrollable expenditure.
(5) According to the benefit scope of fiscal expenditure, it is divided into general interest expenditure and special interest expenditure.
China's fiscal expenditure is divided into five aspects: national defense expenditure, administrative expenditure, education, science, health and social security expenditure, and economic construction expenditure.
Defense expenditure: it is the most basic expenditure for performing state functions, including all kinds of weapons and military equipment, military meals, military-related scientific research and militia construction.