① Productive expenditure. Including industrial construction, construction, agriculture, forestry, water conservancy and meteorological construction, regional data exploration and construction, transportation and post and telecommunications construction, commercial and material supply construction and other expenditures.

② Unproductive expenditure. Including housing, culture, education and health, scientific research and comprehensive technical services, public and living services, as well as housing construction expenditures of government agencies and groups. According to the source of funds can be divided into:

① Capital construction expenditure arranged by domestic fiscal revenue.

That is, domestic funds are concentrated in the state budget through financial distribution channels to arrange capital expenditures.

(two) the use of foreign loans for capital construction expenditure.

Refers to the capital construction funds approved by the state to borrow and repay foreign debts from abroad and the capital construction expenditures arranged by the state to lend to relevant central departments and local governments. This part of the loan will be repaid by the central departments and local governments in the future. According to the level of financial resources, it can be divided into capital construction expenditures arranged by the central and local governments.

The capital expenditure arranged by the central government includes:

(a) capital construction expenditure refers to the funds allocated by the state budget to various departments and units for capital construction;

(2) The change of capital construction investment appropriation to loan expenditure refers to the funds allocated to various departments and units for capital construction in the form of loans through the People's Construction Bank of China;

(3) The lump sum subsidy from the central government for local capital construction expenditure refers to the special arrangement of the central government revenue for local capital construction expenditure;

(four) the special income from coal burning and oil burning, that is, the expenditure on the development of energy and transportation arranged by compressing the net export income after domestic oil burning, is included in the central budget;

⑤ The financial discount on capital construction loans refers to the discount given by the state finance to key energy and transportation construction projects that lack the ability to pay;

⑥ The loan fund for domestic equipment reserve for capital construction refers to the working capital allocated by the central finance to the People's Construction Bank of China to reserve domestic equipment for construction projects directly arranged in the national budget in the future, which will be distributed, managed and recovered by the People's Construction Bank of China;

⑦ Other capital expenditure refers to the capital expenditure specially arranged by the central finance.

The basic construction expenditure of local financial arrangements includes:

(a) the local overall capital construction expenditure, that is, the capital construction expenditure arranged within the scope of local financial contracting;

(2) Local self-raised capital construction expenditure, that is, the mobile financial resources used by local finance and the key construction funds for energy and transportation, as well as the capital construction expenditure arranged for local use according to regulations. According to the national budget subjects, it can be divided into capital expenditure included in capital expenditure and capital expenditure not included in capital expenditure. Included in the basic construction expenditure subjects are:

(1) special infrastructure investment loan discount expenditure;

② Capital construction reserve loan fund;

(3) The central government borrows and repays infrastructure expenditure;

(4) Local governments borrow and repay capital expenditures. In the infrastructure expenditure by industry, it is divided into infrastructure "to allocate loans instead of loans" and infrastructure funding.