Reserve fund refers to the funds occupied by enterprises to purchase raw materials, fuels, outsourced semi-finished products, packaging materials, low-value consumables and repair spare parts in order to ensure the normal operation of production and business activities.

Capital return refers to the local government's investment, which will be invested in a certain proportion in the developed areas of local project economy. For the requirement of return on investment, government-guided funds are not commercial funds, and their main purpose is not to make profits. The main purpose of setting up the government guidance fund is to develop the industry first, and the development of the industry will inevitably form some policy objectives.