1. Fiscal revenue refers to the sum of all funds raised by the government to perform its functions, implement public policies and provide public goods and services. Fiscal revenue represents the monetary revenue obtained by government departments within a certain period of time (usually a fiscal year). Including the following aspects:
(1) Tax revenue: Taxation is a form of compulsory and free fiscal revenue obtained by the government by virtue of its political rights and in accordance with specific standards in order to fulfill its functions. , it is the most important form of revenue and the main source of revenue for modern countries. Tax revenue in China can be divided into five types of taxes according to the tax objects, namely turnover tax, income tax, property tax, resource tax and behavioral tax. Among them, turnover tax is a tax that is levied on the turnover amount of commodity exchange and provision of labor services. Turnover tax is the main tax type in China's tax revenue, accounting for more than 60% of tax revenue. The main types of turnover tax include value-added tax, business tax, and consumption tax. , tariffs, etc. Income tax refers to a tax that is levied on the taxpayer's income. The income taxes that have been issued by the state include personal income tax and corporate income tax. Property tax refers to taxes levied on various properties (movable and immovable properties). The property taxes levied by the state include land appreciation tax, real estate tax, urban real estate tax, and deed tax. Resource tax refers to a tax levied on units and individuals who develop and utilize national resources and obtain differential income. China's resource tax categories include resource tax, urban land use tax, etc. Behavioral taxes refer to taxes levied on certain specific economic behaviors. Their purpose is to implement national policies. China's behavioral taxes include stamp taxes, urban maintenance and construction taxes, etc.
(2) State-owned asset income: refers to the general term for the profits, rents, dividends, dividends, capital usage fees and other income obtained by the state through the ownership of state-owned assets.
(3) National debt income: refers to the paid income obtained by the state through credit. National debt revenue is voluntary, paid and flexible.
(4) Charge income: refers to the fees that national government agencies or institutions charge beneficiaries when providing public services, implementing administrative management, or providing the use of specific public facilities. form of income. Specifically, it can be divided into two types: usage fee and regulation fee. User fees are fees that the government charges users of public facilities according to certain standards, such as user fees for vehicles that use government-built highways, bridges, and tunnels; regulated fees are fees that the government provides to individual citizens for specific services or services. It is a fee charged for specific administrative management, including administrative fees (such as passport fees, product inspection fees, diploma fees) and judicial fees (such as civil litigation fees, birth registration fees, marriage registration fees). Fee income is paid and uncertain, and should not be used as the main form of government revenue.
(5) Other income: including income from capital construction loan repayments, capital construction income, donation income, etc.
2. Fiscal expenditure usually refers to the activities in which the financial department pays the state’s centralized financial funds to relevant departments and parties in accordance with the budget plan in order to realize its various functions. Therefore, it is also called budget. expenditure. Fiscal expenditure is an important part of fiscal allocation activities. The scale and structure of fiscal expenditure can reflect the scope of government functions. Including the following aspects:
(1) Capital construction expenditure: refers to the paid use, allocation, capital expenditure of capital construction within the scope of capital construction according to relevant national regulations, as well as special projects and policies approved by the state For private infrastructure investment loans, the interest subsidy expenditures are paid as a whole out of the department’s infrastructure investment.
(2) Enterprise potential tapping and transformation funds: refers to the funds allocated within the national budget for enterprise potential tapping, innovation and transformation. Including funds for enterprise potential tapping and transformation in various departments and enterprise potential tapping and transformation loan funds, technological transformation subsidies for county-run "five small" enterprises serving agriculture, and interest discount funds for potential tapping and transformation loans.
(3) Geological exploration expenses: refers to the national budget for exploration work expenses of geological exploration units, including funds for geological exploration management agencies and their institutions, and geological exploration funds.
(4) Three science and technology expenses: refers to the expenses used by the national budget for science and technology expenditures, including new product trial production fees, intermediate test fees, and important scientific research subsidies.
(5) Expenditure to support rural production: refers to the state’s financial support for various production expenditures of rural collectives (households). Including subsidies for small-scale farmland water conservancy, well drilling, sprinkler irrigation, etc. in rural areas, subsidies for rural soil and water conservation measures, subsidies for small hydropower stations in rural areas, subsidies for extreme drought relief, rural land reclamation subsidies, and support for towns and villages. Enterprise funds, funds to support rural cooperative production organizations, rural agricultural technology extension and plant protection subsidies, rural pasture and livestock and poultry protection subsidies, rural afforestation and tree protection subsidies, rural aquatic product subsidies, and special funds for the development of grain production.
(6) Business expenses of agriculture, forestry, water conservancy and meteorology departments: refers to the national finance used for technology promotion of reclamation, farms, agriculture, animal husbandry, agricultural machinery, forestry, forestry, water conservancy, aquatic products, meteorology, and township and village enterprises , improved seed promotion (demonstration), animal and plant (livestock, forest) protection, water quality monitoring, exploration design, resource survey, cadre training and other expenses, horticultural specialty farm subsidies, secondary vocational school funds, aerial seeding forage test subsidies, operating expenses Funds for forestry agencies and meteorological agencies, fishery administration fees and agricultural management fees, etc.
(7) Business expenses for industry, transportation, commerce and other departments: refers to personnel and public expenditures paid by the national budget to various departments of industry, transportation and commerce for business development, including exploration and design fees, secondary vocational school funds, technology School funds and cadre training fees.
(8) Culture, education, science and health expenses: refers to the national budget used for culture, publishing, cultural relics, education, health, traditional Chinese medicine, public medical care, sports, archives, earthquakes, oceans, communications, film and television, and planning Personnel and public expenditures for childbirth, party and government cadre training, natural sciences, social sciences, science and technology associations and other undertakings, as well as special funds for high-tech research. It mainly includes wages, subsidy wages, welfare fees, retirement benefits, student grants, official expenses, equipment purchase fees, repair fees, business expenses, and difference subsidies.
(9) Pensions and social welfare relief funds: refers to the funds used by the national budget for pensions and social welfare relief. Including one-time and regular pensions for the families of martyrs and family members of the sick and disabled who died, pensions for revolutionary disabled personnel, various disability subsidies, living allowances for families of martyrs and demobilized veterans, and resettlement of veterans, all paid by the civil affairs department Fees, funds for special care institutions, management and maintenance fees for martyrs’ memorial buildings, natural disaster relief fees and post-disaster reconstruction subsidies for special natural disasters, etc.
(10) Retirement expenses of administrative institutions: refers to the retirement expenses of administrative institutions under centralized management.
(11) Social security subsidy expenditure: refers to the subsidy expenditure used by the national budget for social security, including subsidies for social insurance funds, employment promotion subsidies, subsidies for laid-off employees of state-owned enterprises, supplementing the national social security fund, etc. .
(12) National defense expenditure: refers to expenditures from the national budget used for national defense construction and the protection of national security, including defense expenditures, national defense scientific research expenditures, militia construction and special project expenditures, etc.
(13) Administrative management expenses: including administrative management expenses, party and group subsidy expenses, diplomatic expenses, public security expenses, judicial expenses, court expenses, procuratorate expenses and public prosecutors and law case handling fee subsidies.
(14) Policy subsidy expenditure: refers to the price subsidy expenditure allocated by the state finance for grain, cotton, oil and other products with the approval of the state. It mainly includes price difference subsidies for grain, cotton and oil, price stabilization and sugar reserve subsidies, price difference subsidies for agricultural production materials, grain risk funds, non-staple food risk funds, local coal risk funds, etc.
(15) Debt interest expenditure: refers to the expenditure in the national budget used to repay domestic and foreign debt interest.