1. According to the requirements of the Budget Law of the People's Republic of China, the State Council formulated the double-entry budget method. The above-mentioned fund revenue and expenditure budget will be compiled separately in the financial budget temporarily before the the State Council double-entry budget law is officially issued. That is, the financial departments at all levels separately prepare a "government fund revenue and expenditure budget table", and arrange fund income and fund expenditure according to the principle of one-to-one correspondence, which is not included in the general budget income and general budget expenditure.

2. Each fund collection department and use department shall, in the fourth quarter of each year, prepare and report the sub-fund budget for the next year according to the deployment of the financial department. The sub-fund budget shall be implemented after being approved by the financial department according to the prescribed procedures.

3. The fund budget includes the annual fund income budget and the fund expenditure budget, and the previous annual fund balance should also be reflected in the fund budget. The fund income budget is determined according to the completion of the collection tasks in the previous year and the adjustment and change of the collection tasks and standards in this year; According to the income of the fund, the fund expenditure budget is prepared in accordance with the prescribed purposes, expenditure scope and expenditure standards. Belonging to the basic construction project, the basic construction expenditure budget should be prepared according to the relevant provisions of the basic construction investment management.

After the fund budget is approved according to the prescribed procedures, the financial department shall promptly reply to all departments.

The local financial department shall, within 10 days after the start of the budget year, report the summarized local government fund budget to the Ministry of Finance.