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Classification and sources of government basic budget revenue
The classification and sources of government basic budget revenue are as follows:

1. Tax revenue:

Direct tax: including personal income tax and enterprise income tax. Personal income tax is a tax levied from personal income, while corporate income tax is a tax levied from corporate profits.

Indirect taxes: mainly including value-added tax, consumption tax and customs duties. These taxes are based on the production, circulation and consumption of goods and services, which indirectly affect taxpayers.

2. Non-tax revenue:

Administrative fees: including administrative fees and government fund income, such as license fees and registration fees.

Operating income of state-owned assets: including income from transferring the right to use state-owned land and income from renting state-owned assets.

3 government fund income:

Social security fund: including the income of social security funds such as endowment insurance, medical insurance and unemployment insurance.

Housing accumulation fund: funds used to support employees to buy houses and improve housing.

Educational development fund, cultural development fund, etc. Used to support the development of education and culture.

4. Government enterprise income:

Dividends and profits of state-owned enterprises: state-owned enterprises provide income for the government through dividends and profits.

Non-tax revenue: Non-tax revenue obtained by government enterprises through providing services and selling goods.

5. International assistance and loans:

International aid: aid funds provided to China by some international organizations or other countries.

Borrowing: domestic and foreign financing channels, funds raised by the government through borrowing.

6. Other income:

Income from asset disposal: including sale of state-owned assets, capital gains, etc.

Financial capital operation: the income obtained by financial capital through investment operation.

7. Self-sufficient income:

Income obtained by the government through its own assets and business operations, such as official enterprise and its own property rights.

8. Operating income of financial funds:

Financial capital operation: refers to the investment income obtained by the government through capital operation and financial investment.

9. Special income:

Special funds: part of the income may be used in specific areas, such as environmental protection tax and tobacco tax.

The classification of these income sources is diverse and complicated, and all kinds of income are intertwined, which constitutes a multi-level and diversified government basic budget income structure. The income raised by the government through these channels is used to support various public utilities, social welfare and infrastructure construction and promote the sustainable development of the national economy. In financial management, the government needs to formulate tax policies scientifically and reasonably, optimize the structure of fiscal expenditure, achieve fiscal balance, and improve the efficiency of the use of fiscal funds.