The calculation of "fiscal subsidy revenue" is divided into two parts: "public fiscal budget allocation" and "government fund budget allocation". This is considered from the perspective of fiscal revenue and expenditure management, so that two different fiscal revenues can be clearly shown.

expenditure status.

Financial appropriations for primary and secondary schools mainly come from two parts: one is the expenditure arranged by the public fiscal budget revenue, and the other is the expenditure arranged by the government fund revenue.

These two types of revenue are accounted for separately in the general fiscal budget accounting management. Public fiscal budget revenue mainly includes tax revenue and non-tax revenue (including administrative fees, fines and confiscation revenue, state-owned capital operating revenue, etc.); and

Government fund income used for education mainly refers to two parts: education supplementary income and education funds extracted from land income. Its management requirements are exclusively used for education and must not be misappropriated.

In fact, the "Accounting System for Primary and Secondary Schools" has always set up the financial subsidy income subjects in this way.

The old "Accounting System for Primary and Secondary Schools (Trial)" (Caiyuzi [1998] No. 104) divided financial subsidy income into two first-level subjects: "Education Funding Appropriation" and "Education Additional Appropriation": 20401 Education Funding Appropriation 01 Education

Business fee allocation 02 Other funding allocation 21402 Education surcharge 01 Urban education fee surcharge 02 Rural education fee surcharge 03 Local education surcharge The new "Accounting System for Primary and Secondary Schools" (Cai Kuai [2013] No. 28) continues to use this classification

, only the name of the accounting account uses the name in the current financial budget management.