Government funds are funds collected, collected or raised by other means from specific objects within a certain period of time in accordance with the provisions of laws and administrative regulations, and are specially used for the development of specific public utilities. Each unit shall apply 1997 government fund budget income account when handling fund income payment to the treasury; When financial departments at all levels handle fund expenditures, 1997 government fund budget expenditures are applicable. The specific contents of the revenue and expenditure account of government funds shall be formulated separately by the Ministry.

According to the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29), from1996, road maintenance fees, vehicle purchase surcharges, railway construction funds, electric power construction funds, Three Gorges Project construction funds, new vegetable field development funds, highway construction funds, civil aviation infrastructure construction funds, rural education fees and post and telecommunications surcharges will be added. Fund? ) into the budget management. In order to do a good job in the budget management of government funds, these measures are formulated. After the highway toll reform, some road maintenance fees are no longer applicable.

Principles and division of labor

Budget management principles and budget hierarchy division

The general principles of government fund management included in budget management are as follows: the fund is fully included in budget management, and two lines of revenue and expenditure are implemented. The income is turned over to the state treasury in full, and the funds are collected first and then disbursed, and the funds are earmarked; It is compiled separately in the budget, balanced by itself, and the balance is carried forward to the next year for continued use.

Fund budget levels are divided into central fund budget income, local fund budget income and central and local fund income. Before the new adjustment, the division of relevant income is temporarily implemented according to the original regulations, that is, the income belonging to the central government is still regarded as the budgetary income of the central fund; The income belonging to the local government is still used as the budget income of the local fund; As income enjoyed by the central and local governments, or as income enjoyed by the central and local governments.

The surcharges of various taxes and fees collected by local financial departments in accordance with the provisions of the state shall be included in the local financial budget according to the requirements of the State Council [1996] No.29, and shall be regarded as the fund income of the local government, and the budget level shall be the local budget income.

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