The national budget adjustment fund refers to the extra-budgetary funds of state-owned enterprises, institutions, government organizations, the army and local governments, and the profits of collective enterprises, private enterprises and individual industrial and commercial households after paying income tax are collected according to a certain proportion as the funds of the national budget. The establishment of the national budget adjustment fund is a powerful measure to control the economy from a macro perspective, properly concentrate some financial resources and ensure the smooth progress of reform and construction.

The national budget adjustment fund generally adopts the method of monthly or quarterly payment, and at the end of the year, it is decided whether the settlement method is applicable according to the relevant final accounts. The national budget adjustment fund shall be collected by the tax authorities, and the state treasury and specialized banks at all levels shall handle the collection, declaration and warehousing.