After 1990, government fund projects are subject to the approval of the Ministry of Finance, and important government fund projects must be submitted to the State Council for approval.

According to relevant public information inquiries, government funds are funds levied, collected or otherwise raised from specific objects within a certain period of time in accordance with laws and administrative regulations, and are used exclusively for the development of specific public undertakings.

According to the requirements of the State Council's "Decision on Strengthening the Management of Extra-budgetary Funds" (Guofa [1996] No. 29), starting from 1996, road maintenance fees, vehicle purchase surcharges, railway construction funds, power construction funds, Three Gorges Project Construction Funds,

There are 13 large government funds (charges) including new vegetable land development fund, highway construction fund, civil aviation infrastructure construction fund, rural education surcharge, post and telecommunications surcharge, port construction fee, local telephone initial installation fund, and civil aviation airport management and construction fee.

) (hereinafter collectively referred to as the Fund) shall be included in fiscal budget management.

In order to do a good job in budget management of government funds, these measures are specially formulated.

After the road toll reform, some road maintenance charges are no longer applicable.