Legal basis: Article 27 of the Budget Law of the People's Republic of China General public budget revenue includes all kinds of tax revenue, administrative fees, paid use of state-owned resources (assets), transfer income and other income.
General public budget expenditure is classified by function, including general public service expenditure, diplomacy, public safety and national defense expenditure, agriculture and environmental protection expenditure, education, science and technology, culture, health and sports expenditure, social security and employment expenditure and other expenditures.
General public budget expenditures are classified according to economic nature, including wages and welfare expenditures, goods and services expenditures, capital expenditures and other expenditures.