Legal analysis: the compilation of local general public budget expenditure includes tax refund and transfer payment, lower income, carry-over funds from budget stabilization fund and other carry-over funds. Local general public budget expenditures at all levels include general public budget expenditures at the same level, expenditures at higher levels, tax rebates, transfer payments to lower levels, and supplementary budget stability adjustment funds.

Legal basis: Regulations on the Implementation of the Budget Law of the People's Republic of China.

Thirty-first financial departments of governments at all levels shall, in accordance with the provisions of the budget law and these regulations, formulate rules for the preparation of the draft budget at the corresponding level.

Thirty-second departments and units in the preparation of the draft budget, should be based on asset allocation standards, combined with the stock of assets to prepare the relevant expenditure budget.

Thirty-third central general public budget revenue includes general public budget revenue at the corresponding level, funds transferred from state-owned capital operation budget, local revenue, funds transferred from budget stabilization fund and other funds transferred. The central general public budget expenditure includes the general public budget expenditure at the corresponding level, tax refund and transfer payment to local governments, and supplementary budget stabilization fund. The limit of the central government debt balance is listed separately in the budget at the corresponding level.

Article 34 The compilation of local general public budget revenue includes general public budget revenue at the corresponding level, funds transferred from state-owned capital operation budget, tax refund and transfer payment at higher levels, income at lower levels, funds transferred from budget stabilization fund and other funds transferred. Local general public budget expenditures at all levels include general public budget expenditures at the same level, expenditures at higher levels, tax rebates, transfer payments to lower levels, and supplementary budget stability adjustment funds.

Article 35 The budget revenue of central government funds includes the revenue of government funds at the corresponding level, the balance of the previous year and local revenue. The budgetary expenditure of central government funds includes various project expenditures of government funds at the same level, transfer payments to local governments and transfer payment funds.