"Budget Law of the People's Republic of China" Article 66 * * * If there is excess income in the annual implementation of general public budgets at all levels, it can only be used to make up the deficit or supplement the budget stabilization fund. General public budget surplus funds at all levels shall supplement the budget stabilization fund. When the provinces, autonomous regions and municipalities directly under the Central Government are implementing the annual general public budget, but the balance of revenue and expenditure cannot be achieved by transferring the budget stabilization fund or reducing expenditures, the government of the province, autonomous region and municipality directly under the Central Government may increase the deficit with the approval of the people's congress at the corresponding level or its standing committee, and report it to the financial department of the State Council for the record, which shall be made up in the next year's budget.