The city's general public budget revenue and the municipal general public budget revenue mainly include different scopes.

The city's general public budget revenue includes revenue from the central government and revenue transferred from local governments to the central government.

The central government's general public budget expenditures include central government expenditures at the same level, tax returns and transfers from the central government to local governments.

The municipal general public budget revenue includes local revenue at the same level, tax returns and transfer payments from higher-level governments to governments at the same level, and revenue from lower-level governments.

Local general public budget expenditures at all levels include local expenditures at the same level, expenditures transferred to higher-level governments, and tax returns and transfer payments to lower-level governments.

1. What are the sources of fiscal revenue? (1) The international classification of fiscal revenue is usually based on the form of government revenue.

Under this classification method, fiscal revenue is divided into tax revenue, state-owned asset revenue, national debt revenue, fee revenue and other revenue.

1. Tax revenue.

Tax is a kind of compulsory and free financial revenue collected by the government to realize its functions based on its political power and according to specific standards.

It is the most important form and main source of fiscal revenue for modern countries.

Taxation in China can be divided into five types of taxes, namely turnover tax, income tax, property tax, resource tax and behavioral tax.

2. Turnover tax is the main type of tax in my country, accounting for more than 60% of tax revenue. The main types of turnover tax are value-added tax, business tax, consumption tax, customs duties, etc.; 3. Income tax refers to the tax that is levied on the income of taxpayers. , my country’s current registered income tax includes personal income tax and corporate income tax; 4. Property tax refers to the tax on various properties (movable and immovable property). The property taxes currently levied in our country include land value-added tax, real estate tax, urban real estate tax and Deed tax; 5. Resource tax refers to the tax levied on units and individuals who develop and utilize national resources to obtain differential income. Currently, my country's resource tax includes resource tax and urban land use tax; 6. Behavioral tax refers to the tax levied on certain specific economic behaviors. The purpose of taxation is to implement national policies. At present, China's behavioral taxes include stamp tax, urban maintenance and construction tax, etc.

(2) Income from state-owned assets.

Income from state-owned assets refers to the general term for profits, rents, dividends, dividends, capital usage fees and other income obtained by the state by virtue of the rights to state-owned assets.

(3) National debt income.

National debt income refers to the paid income obtained by the state through credit. National debt income has the characteristics of voluntary, compensatory and flexible nature.

(4) Fee income.

Charge income refers to the form of income in which state agencies or institutions charge certain fees to beneficiaries when providing public services, implementing administrative management, or providing specific public facilities.

(5) Other income.

Including infrastructure loan repayment income, infrastructure income, donation income, etc.

In our country's practice, after the reform of government revenue and expenditure classification, the revenue classification fully reflects the source and nature of government revenue, including not only budget revenue, but also social insurance fund revenue, extra-budgetary revenue and other revenue that should belong to the government revenue category.