The calculation of no more than 5% in the general budget stabilization fund shall not exceed 5% of the total general public budget expenditure at the corresponding level in principle, and the scale of budgetary working capital shall be reasonably determined according to the payment needs.

Budget stabilization fund refers to a reserve fund arranged by governments at all levels through over-income, which is used to make up for the short-term annual budget implementation gap, depending on the budget balance.