Legal analysis: The revenue from government land sales, that is, the revenue from transferring the right to use state-owned land (land transfer fee), belongs to the budget revenue of government funds, and is also a type of fiscal revenue, and a kind of non-tax revenue. Land transfer income is an important part of government non-tax revenue, and non-tax revenue is an important part of fiscal revenue.

legal basis: article 13 of the budget law of the people's Republic of China, the budget approved by the people's congress shall not be adjusted without legal procedures. The expenditures of governments at all levels, departments and units must be based on the approved budget, and those not included in the budget shall not be spent.