General budget revenue includes industrial and commercial taxes, customs duties, debt revenue, capital construction loan repayment income and other income, including operating income, foreign affairs service income and other income of Chinese-foreign joint ventures.

The budget income of the fund is divided into eight categories: industrial transportation sector fund income, commercial sector fund income, cultural and educational sector fund income, agricultural sector fund income, paid land use income, other financial taxes and fees additional income, and fund budget allocation.

Second, the payment methods are different.

The general budget includes local treasury payment, centralized treasury payment and self-payment and self-remittance. After receiving the budget revenue, the state treasury shall pay the funds to the state treasury at all levels according to the budget levels and income division stipulated in the financial management system.

The central fund income of the fund budget shall be supervised and put into storage by the local Commissioner offices of the Ministry of Finance or collected and put into storage by the central competent department, and the local fund budget income shall be collected and put into storage by the local departments. The central and local governments * * * enjoy the fund income, which is collected by the local government and remitted to the warehouse according to the budget level of the fund.

Third, the financial treatment is different.

General budget revenue This account shall set up a subsidiary ledger according to the general budget revenue account in "National Budget Revenue and Expenditure Account", and at the end of the year, the net credit amount of this account shall be transferred to the "Budget Balance" account.

The budget income of the fund is collected first and then paid. Accounting for the total financial budget shall handle the fund budget expenditure within the scope of the existing fund budget income. Fund budget income and fund budget expenditure should be self-balanced.

Fourth, the provisions of the collection are different.

General budget revenue is the revenue organized by financial departments at all levels and brought into budget management through certain forms and procedures. Fund budget revenue refers to the government fund budget revenue with specific purposes through financial arrangements and financial management in the current year. 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.

Baidu Encyclopedia-General Budget Revenue

Baidu Encyclopedia-Fund Budget Income