The income from the transfer of state-owned land use rights must be fully included in the fund budget management and public budget income. But in practice, many places include it as non-tax revenue, not as budget revenue.

The difference between local government revenue and public budget revenue is that local government revenue includes public budget revenue, in other words, public budget revenue is only a part of local government revenue.

Fiscal revenue of local government = public budget revenue (local revenue and non-tax revenue collected by national tax department and local tax department)+government fund revenue.