According to the contents of the Catalogue of National Government Funds, government funds include railway construction funds, port construction fees, civil aviation development funds, national major water conservancy projects construction funds, water conservancy construction funds, education surcharges, local education surcharges, cultural undertakings construction fees and tourism development funds.

Government funds refer to special funds collected from citizens, legal persons and other organizations by people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and relevant documents of the Central Committee and the State Council to support the development of a certain cause and in accordance with the procedures prescribed by the state. Different fund projects belong to different financial collection departments.