Legal basis: Article 1 of the Interim Measures for the Administration of Government Funds is to strengthen the administration of government funds, further standardize the examination and approval, collection, use and supervision, and protect the legitimate rights and interests of citizens, legal persons and other organizations. According to the Decision of Central the State Council on Resolutely Stopping Arbitrary Charges, Arbitrary Fines and Various Apportionments (Zhong Fa [1990] 16), the Decision of the State Council on Strengthening the Management of Extrabudgetary Funds (Guo Fa [1996] No.29) and the Decision of Central the State Council on Strengthening the Management of Extrabudgetary Funds.