Road maintenance fee, vehicle purchase surcharge, railway construction fund, electric power construction fund, Three Gorges Project construction fund, new vegetable field development fund, highway construction initiative, civil aviation infrastructure construction fund, rural education surcharge, post and telecommunications surcharge, port construction fee, local telephone installation fee, etc.

Government funds are non-tax revenues collected free of charge from specific groups after approval by the government and its subordinate departments in a certain period of time, and most of them are invested in public utilities and certain economic policies are implemented.

Government funds refer to non-tax revenues with specific purposes that are approved by the people's governments at all levels and their subordinate departments in accordance with the prescribed procedures and collected free of charge from specific groups according to law. There are many kinds of government funds, which are obviously different from general taxes, special types of taxes, fees and benefits. Their basic characteristics are special policies, specific groups to be levied, special legal relevance, non-treatment payment and earmarking.

Government fund income generally refers to the social security fund invested by China Investment Co., Ltd., that is, housing provident fund. Government funds are non-tax revenues collected free of charge from specific groups after approval by the government and its subordinate departments in a certain period of time, and most of them are invested in public utilities to implement certain economic policies. The funds collected in this way are not immediately available, but are completed in strict accordance with two lines. All the collected funds are collected into the state treasury, statistically summarized, and then distributed and spent in strict accordance with certain standards. However, the legal system of government funds in China is still vague, and the phenomenon of government funds being abused has appeared.

Legal basis:

Regulations on the Implementation of the Budget Law of the People's Republic of China

Fourteenth government fund budget income includes all kinds of government fund project income and transfer income.

The budget expenditure of government funds includes all kinds of project expenditure and transfer expenditure corresponding to the budget income of government funds.