Legal analysis: The preparation of budget expenditures for general public offices at all levels includes tax refunds and transfer payments, income transferred from lower levels, funds transferred from the budget stabilization adjustment fund, and other transferred funds. The compilation content of local general public sector budget expenditures at all levels includes budgetary expenditures of general public sector agencies at the same level, expenditures transferred from superiors to superiors, tax returns and transfer payments to lower levels, and supplementary budget stabilization adjustment funds.

Legal basis: "Regulations on the Implementation of the Budget Law of the People's Republic of China"

Article 31 The financial departments of governments at all levels shall, in accordance with the provisions of the Budget Law and these Regulations, formulate Procedures for preparing budget drafts at this level.

Article 32 When preparing budget drafts, each department and unit shall prepare relevant expenditure budgets based on asset allocation standards and combined with existing assets.

Article 33 The content of the central government general public budget revenue preparation includes the budget revenue of the general public government at the same level, funds transferred from the state-owned capital operating budget, revenue from local governments, and budget stability. Adjust funds transferred from the fund and other transferred funds. The content of the budget expenditures of the central general public sector includes the budget expenditures of the general public sector at the same level, tax returns and transfer payments to local governments, and the supplementary budget stabilization adjustment fund. The limit on the central government's debt balance should be listed separately in the budget of the corresponding level.

Article 34 The content of the budget revenue preparation of local general public funds at all levels includes the budget revenue of general public funds at the same level, funds transferred from the state-owned capital operating budget, tax returns and transfer payments from superiors , lower levels transfer revenue, transfer funds from the budget stabilization adjustment fund, and transfer other funds. The compilation content of local general public sector budget expenditures at all levels includes budgetary expenditures of general public sector agencies at the same level, expenditures transferred from superiors to superiors, tax returns and transfer payments to lower levels, and supplementary budget stabilization adjustment funds.

Article 35 The content of the budget revenue preparation of central government funds includes the revenue from each project of government funds at the same level, the balance of the previous year, and the revenue transferred from local governments. The content of the budget expenditure preparation of central government funds includes expenditures on various projects of government funds at the same level, transfer payments to local governments, and transferred funds.