The central budget stabilization fund is set up to make a more scientific and reasonable budget and maintain the stability of the central budget, which is specially used to make up for the income and expenditure gap in the budget implementation in short and abundant years. The central fiscal revenue budget is compiled by the Ministry of Finance on the basis of soliciting the opinions of the collection and management departments, and is no longer directly linked to the collection plan compiled by the collection and management departments. The single subject of the central budget stabilization fund is reflected in the expenditure end when arranging the fund and in the income end when transferring the fund. The arrangement and use of the fund shall be included in the budget management and subject to the supervision of the National People's Congress and its Standing Committee.