2. Total fiscal revenue According to the opinion of the Ministry of Finance, the total fiscal revenue of local governments refers to the tax revenue of the fourth central government and the general budget revenue of local finance, excluding government fund revenue, social security fund revenue and customs tariff revenue.
3. Local fiscal revenue refers to the general budget revenue of local finance plus government fund revenue and social security fund revenue. According to the opinion of the Ministry of Finance, local fiscal revenue refers to the general budgetary revenue of local finance.
4. The general budget revenue of local finance includes: 25% value-added tax, business tax, local share of enterprise income tax and personal income tax, resource tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel use and license tax, slaughter tax, agricultural tax, agricultural specialty tax, farmland occupation tax, deed tax, other taxes, operating income of state-owned assets, planned loss subsidies of state-owned enterprises, and administrative fees. Excluding fund income. The general budget revenue of local finance is an important indicator to measure the disposable financial resources of a local government.