General budget revenue is the revenue organized by financial departments at all levels and brought into budget management through certain forms and procedures, which was also called "budget revenue" before the reform of accounting system.

Fund budget revenue refers to the government fund budget revenue collected, transferred or passed the financial arrangement of the year, which is managed by the finance and has a specific purpose. General budget financial expenditure is the expenditure arranged by financial departments at all levels to concentrate on the planned distribution and use of general budget income.

Fund budget income

Refers to the government funds that are collected, transferred or arranged by the finance in the current year, managed by the finance and have designated purposes, and the additional income of local fiscal taxes and fees that were originally out of the budget.

Fund budget income is divided into the following categories:

1. The fund income of industrial transportation department includes Three Gorges Project Fund, electric power construction fund, vehicle purchase fee, road maintenance fee, railway construction fund, highway construction fund, civil aviation infrastructure construction fund, civil aviation airport management and construction fee, surcharge, port construction fee and other income;

2 business sector fund income, such as the central long-term trade development fund income;

3. Fund income of cultural and educational departments, including additional income from urban education fees, additional income from rural education fees and income from cultural undertakings;

4. Income from social security funds, including basic endowment insurance fund for enterprise employees, medical insurance fund for employees, unemployment insurance fund for enterprise employees and maternity insurance fund for enterprises;

5 agricultural sector fund income, including compensation income from irrigation water source irrigation and drainage projects and special income from afforestation fund;

6 fund expenditures of other departments, including tourism development fund income, mineral resources compensation income, sewage fee income and urban water resources fee income;

7. Additional income from local fiscal taxes and fees, including additional income from agriculture and animal husbandry tax, additional income from urban public utilities, additional income from fishery construction and other additional income.