The general principles of government fund management included in budget management are as follows: the fund is fully included in budget management, and two lines of revenue and expenditure are implemented. The income is turned over to the state treasury in full, and the funds are collected first and then disbursed, and the funds are earmarked; It is compiled separately in the budget, balanced by itself, and the balance is carried forward to the next year for continued use.

Fund budget levels are divided into central fund budget income, local fund budget income and central and local fund income. Before the new adjustment, the division of relevant income is temporarily implemented according to the original regulations, that is, the income belonging to the central government is still regarded as the budgetary income of the central fund; The income belonging to the local government is still used as the budget income of the local fund; As the income enjoyed by the central and local governments, or the income enjoyed by the central and local governments.

The surcharges of various taxes and fees collected by local financial departments in accordance with the provisions of the state shall be included in the local financial budget according to the requirements of the State Council [1996] No.29, and shall be regarded as the fund income of the local government, and the budget level shall be the local budget income.