Analysis:
Fiscal revenue refers to the income obtained by the state finance participating in the distribution of social products, which is the financial guarantee for realizing the functions of the state.
China's fiscal revenue includes budgetary revenue and extra-budgetary revenue. According to the provisions of Article 19 of the Budget Law, budgetary revenue includes tax revenue, income from state-owned assets that should be turned over according to regulations, special income and other income. In addition to budgetary revenue, according to the provisions of China's financial management system, some fiscal funds that are not included in the national budget and managed and used by various localities, departments and units are called extra-budgetary funds, such as various additional and other fund revenues that are not included in the budget. These funds are a supplement to the state budget funds, an important part of the source of state financial funds, and also the state's fiscal revenue.