1. The difference between general budget income and fund budget income lies in the different provisions of collection and the control after income.

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

B. The budgetary income of the fund is collected, transferred or passed the financial arrangement of the current year, managed by the finance and used for specified purposes. 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.

2, general budget revenue, one of the sources of fiscal revenue, organized by the state into the budget management funds. General budgetary revenue is a concept corresponding to "budgetary revenue" in the original Accounting System for General Budget of Financial Institutions. After the "Accounting System for General Financial Budget" 1997 promulgated in June abolished the boundary between in-budget and out-of-budget revenue and expenditure, the revenue and expenditure system of general financial budget also changed, and some revenue originally belonging to out-of-budget was included in budget management. However, this part of the income newly included in the budget needs special custody and cannot be uniformly distributed with the original budget income. Therefore, budget revenue is divided into two parts: general budget revenue and fund budget revenue.

3. Budget income of funds: government funds with designated purposes, which are collected through financial arrangements or in accordance with regulations, managed by finance. According to the Notice of the Ministry of Finance on Printing and Distributing (200 1 year government budget revenue and expenditure items) (FB [2000] 129), the fund budget revenue in 20001year is divided into eight categories, namely, the fund revenue of industrial transportation department, the fund revenue of commercial department, the fund revenue of cultural and educational department and the fund revenue of agricultural department.