The sources of self-financing for capital construction in China mainly include: ① local mobile financial resources and extra-budgetary special funds (such as industrial and commercial surcharge, urban public utilities surcharge, urban real estate tax, urban public housing rental income, agricultural tax surcharge, self-financing enterprise income, etc.). (2) The competent departments of enterprises and special funds for enterprises mainly include special funds for enterprises, such as profit retention, production development funds, enterprise welfare funds and management fees of competent departments. (3) Institutions are self-supporting and matching funds that are not included in the national budget management, such as traffic system maintenance fees, tuition and fees for primary and secondary schools, health, sports, gardens and other units' net business income. (four) various special funds of state organs. The above special funds are earmarked. According to the principle of earmarking, after ensuring the normal needs of the purposes stipulated by the state, if there is a surplus, it can only be used for capital construction after approval.