The National Energy and Transportation Key Construction Fund is a special fund collected by the national finance in order to strengthen the key construction of energy and transportation, control and guide the use of extra-budgetary funds, and promote the stable and coordinated development of the national economy. It belongs to the central budget revenue and is earmarked for special use.

The collection scope of the key energy and transportation construction fund includes all extra-budgetary funds from state-owned enterprises and institutions, government agencies and groups, the military and local governments. The profits after paying income tax of urban collective enterprises under the jurisdiction of some units will be included in the fund collection. It falls within the collection scope of key energy and transportation construction funds, specifically including extra-budgetary funds from local finances; extra-budgetary funds from public institutions and administrative units; various special funds drawn by state-owned enterprises and their competent departments; and other funds not included in budget management ; The profits of urban collective enterprises after paying income tax; the profits of urban and rural collective enterprises and individual industrial and commercial households after paying income tax.