Legal basis: Article 6 of the Budget Law of the People's Republic of China refers to the revenue and expenditure budget for safeguarding and improving people's livelihood, promoting economic and social development, safeguarding national security and maintaining the normal operation of state institutions. The general public budget of the central government includes the budgets of various central departments (including directly affiliated units, the same below) and the budget of tax refund and transfer payment from the central government to local governments. The general public budget revenue of the central government includes the revenue of the central government at the same level and the revenue of local governments to the central government. The general public budget expenditure of the central government includes the expenditure at the central level, the tax refund from the central government to the local government and the transfer payment.