What is a sinking fund? Injecting sinking funds into low-profit public welfare projects is not only a simple solution to the problem of funds and credit, but also a problem of building a new mechanism for government infrastructure construction. It is not only a government behavior, but also a market-oriented behavior of government-supported construction projects. The established sinking fund must be standardized in operation. Professional investment companies must have a clear understanding and cannot blindly expand the financial and credit guarantee functions of sinking funds. The basic framework of injecting meager profit projects into sinking fund is drawn up: according to the actual situation,

(1) The sinking fund is an independent legal person and operates according to market principles. On the premise of ensuring the liquidity of the fund, we will invest in the currency and capital markets, and obtain investment income under finite risk.

(2) The main sources of funds for sinking funds are non-debt capital gains, including financial allocation, tax refund, land lease income, investment income, etc.