Government funds refer to funds with specific purposes that are approved by the government or its subordinate departments in accordance with the examination and approval procedures prescribed by the state and collected from citizens, legal persons and other social organizations. It is a way for the government to participate in national income distribution by virtue of administrative power. The purpose of establishing and collecting government funds is mainly to support the development of a key industry or cause in the country. Government funds belong to fiscal funds. Its scope includes: various funds, funds, additional and special expenses, etc. With the approval of the State Council, special funds and funds established through budgetary allocation also belong to the category of government funds. Government funds involving farmers mainly include rural education surcharge (including village retention and township overall planning fee), local education surcharge levied by local governments and education funds.

Financial funds refer to: all funds formed through financial channels belong to financial funds.

The fees allowed by the policy do not necessarily belong to financial funds. Extra-budgetary funds are not financial funds.