Government revenue classification subjects

According to the Notice of the Ministry of Finance on Printing and Distributing the Reform Plan of Government Revenue and Expenditure Classification (FB [2006] 13), the reformed government revenue and expenditure classification system includes three parts: revenue classification, expenditure function classification and expenditure economic classification.

(1) revenue classification

Income classification mainly reflects the nature and source of income. The new income classification does not divide general budget income, fund budget income and debt budget income. According to the requirements of fund management, but the above income is included in the unified income classification system, two classification methods are adopted specifically. One is to classify income by form, such as tax income, non-tax income, and value-added tax, consumption tax, business tax under tax income, administrative fees under non-tax income, confiscation income, etc. Explain how the income is obtained; Second, it is classified by source, and some are classified by ownership structure, such as state-owned enterprise value-added tax and collective enterprise value-added tax under value-added tax; Some of them are divided according to the departmental structure, such as cultural administrative fees and public security administrative fees; Cultural confiscation income and public security confiscation income. Explain the source of income.

After the reform, the income classification, categories and accounts are set as follows:

1. Tax. It is divided into 23 sections: value-added tax, consumption tax, business tax, enterprise income tax, enterprise income tax rebate, personal income tax, resource tax, fixed assets investment direction adjustment tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel tax, tonnage tax, vehicle purchase tax, slaughter tax, banquet tax, customs duty, farmland occupation tax, deed tax and other tax revenues.

2. Income from social insurance funds. Income from basic endowment insurance fund, unemployment insurance fund, basic medical insurance fund, industrial injury insurance fund, maternity insurance fund and other social insurance funds.

3. Non-tax revenue. It is divided into eight sections: government fund income, special income, lottery public welfare fund income, administrative fee income, confiscation income, state-owned capital operation income, paid use income of state-owned resources (assets) and other income.

4. Recover the principal income between loans. It is divided into four parts: domestic loan recovery principal income, foreign loan recovery principal income, domestic loan recovery principal income and foreign loan recovery principal income.

5. Debt income. It is divided into two sections: domestic debt income and foreign debt income.

6. Transfer income. It is divided into 10 items: refundable income, financial transfer payment income, special transfer payment income, government fund transfer payment income, lottery public welfare fund transfer payment income, social insurance fund subsidy income, extra-budgetary transfer payment income, inter-unit transfer payment income, previous year balance income and transfer payment funds.

(b) Functional classification of expenditure

The classification of expenditure function mainly classifies according to government functions and explains what the government does. According to the United Nations classification of government functions, the functional classification of a country's fiscal expenditure generally includes four parts. One is general government services, which mainly reflect the needs of the government and have nothing to do with personal and enterprise services, including general public management, national defense, public order and security; The other is social services, which mainly reflect the services provided by the government directly to society, families and individuals, such as education, health and social security. Fourth, other expenses, such as interest and intergovernmental transfer payments.

On the one hand, the classification of government expenditure functions set after the reform of revenue and expenditure classification refers to the classification methods of expenditure functions abroad, and at the same time considers the composition of government functions and the actual needs of financial management in China. The main functional expenditure accounts (categories and accounts) are set as follows:

1. General public service. It is divided into 32 sections: people's congress affairs, CPPCC affairs, government organs and related institutions affairs, development and reform affairs, statistical information affairs, financial affairs, tax affairs, audit affairs, customs affairs, personnel affairs, discipline inspection and supervision affairs, population and family planning affairs, business affairs, intellectual property affairs, industrial and commercial administration affairs, food and drug supervision and management affairs, quality and technical supervision, inspection and quarantine affairs, and land and resources affairs. Expenditure on general public services such as surveying and mapping affairs, earthquake affairs, meteorological affairs, ethnic affairs, religious affairs, Hong Kong, Macao and Taiwan affairs, archives affairs, production party affairs, democratic parties and Federation of Industry and Commerce affairs, mass organizations affairs, lottery affairs and national debt affairs.

2. diplomacy. It is divided into eight sections: diplomatic management affairs, overseas institutions, foreign aid, international organizations, foreign cooperation and exchanges, foreign publicity, joint boundary inspection and other diplomatic expenditures.

3. National defense. It is divided into three sections: active troops and national defense reserve forces, national defense mobilization and other national defense expenditures.

4. Public safety. Divided into 1 1: public security expenditures such as armed police, public security, national security, procuratorial, court, judicial, prison, reeducation through labor, state secrecy, and anti-smuggling police.

5. Education. It is divided into 10 items: education management affairs, general education, vocational education, adult education, radio and television education, study abroad education, special education, teachers' continuing education and cadres' continuing education, additional education and education fund expenditures, and other education expenditures.

6. Technology. It is divided into nine sections: scientific and technological management affairs, basic research, applied research, technological research and development, scientific and technological conditions and services, social sciences, scientific and technological popularization, scientific and technological exchanges and cooperation, and other scientific and technological expenditures.

7. Culture, sports and media. It is divided into six sections: culture, cultural relics, sports, radio, film and television, press and publication, other cultural sports and media expenditure.

8. Social security and employment. It is divided into 17 sections: social security and employment management affairs, civil affairs, financial subsidies of social insurance funds, supplementary national social security funds, retirement of administrative institutions, subsidies for enterprise closure and bankruptcy, employment subsidies, pensions, retirement resettlement, social welfare, undertakings for the disabled, minimum living security for urban residents, social assistance in other cities, rural social assistance, life assistance in natural disasters, Red Cross undertakings, other social security and employment expenses.

9. Expenditure of social insurance fund. It is divided into six parts: basic endowment insurance fund expenditure, unemployment insurance fund expenditure, basic medical insurance fund expenditure, industrial injury insurance fund expenditure, maternity insurance fund expenditure and other social insurance funds expenditure.

10. Health care. It is divided into 10 items: medical and health management affairs, medical services, community health services, medical security, disease prevention and control, health supervision, maternal and child health care, rural health, traditional Chinese medicine and other medical and health expenditures.

1 1. Environmental protection. It is divided into 10 items: environmental protection management affairs, environmental monitoring and supervision, pollution prevention, natural ecological protection, natural forest protection, returning farmland to forests, sandstorm and desert control, returning grazing to grassland, returning farmland to grassland, and other environmental protection expenditures.

12. Urban and rural community affairs. It is divided into 12 sections: urban and rural community management affairs, urban and rural community planning and management, urban and rural community public facilities, urban and rural community housing, urban and rural community environmental sanitation, construction market management and supervision, government housing fund expenditure, state-owned land use right transfer fund expenditure, urban public utilities additional expenditure, state-owned land revenue fund expenditure, agricultural land development fund expenditure and other urban and rural community affairs expenditure.

13. Agriculture, forestry and water affairs. It is divided into seven sections: agriculture, forestry and water conservancy, South-to-North Water Diversion, poverty alleviation, comprehensive agricultural development and other agriculture, forestry and water affairs expenditures.

14. Transportation. It is divided into four parts: highway and waterway transportation, railway transportation, civil aviation transportation and other transportation costs.

15. Industrial and commercial financial affairs. It is divided into 19 items: expenditure on extractive industry, manufacturing industry, construction industry, electric power, information industry, tourism, foreign-related development, grain and oil affairs, commercial circulation affairs, material reserve, finance, tobacco affairs, safety production, state-owned assets supervision, small and medium-sized enterprise affairs, renewable energy, energy-saving utilization, financial subsidies for oil price reform, and other industrial commercial finance.

16. Other expenses. It is divided into five sections: reserve fund, reserve at the beginning of the year, housing reform expenditure, other government fund expenditure and other expenditure.

17. Transfer expenditure. It is divided into 8 sections: refundable expenditure, financial transfer payment, special transfer payment, government fund transfer payment, lottery public welfare fund transfer payment, extra-budgetary transfer expenditure, transferred funds and year-end balance.

It should be noted that expenditure function item-level subjects are not completely classified according to government functions, but according to the needs of budget refinement and financial expenditure statistical analysis, four different methods are adopted.

First, according to functions: such as government services, primary education, middle school education, high school education, higher education, Chinese medicine hospitals, general hospitals, etc. This kind of item-level subjects focus on fully reflecting the expenditures of government service centers, primary schools, junior high schools, senior high schools and other related units. For example, in primary education, putting the capital expenditure and education expenses originally used for primary education under the primary education subject can fully reflect the expenditure of a primary school and facilitate top-down statistics.

Second, according to the activity setting: take the expenditure of NPC organs as an example. NPC organ budget is divided into basic expenditure budget and project expenditure budget. The basic expenditure of the unit is reflected separately in the administrative operation subjects; In addition to basic expenditures, project expenditures belong to special activities, such as NPC meetings, delegate training and delegate work, which are separately reflected in NPC meetings, delegate training and delegate work. Other project expenditures, if there are no separate subjects, reflect general administrative affairs. Set up project-level accounts according to activities, focusing on refining the expenditures of relevant units. For example, the expenditures of people's congresses at all levels are reflected in administrative operations, meetings of people's congresses, training of deputies and other subjects. The expenditure of each unit is subdivided, detailed and transparent.

Third, according to the industry setting: the expenditure of enterprises is set according to the new classification of national economic industries of the National Bureau of Statistics. For example, under the manufacturing industries such as industry, commerce and finance, the settings of textile industry, pharmaceutical manufacturing industry, non-metallic mineral manufacturing industry, electrical machinery and equipment manufacturing industry are consistent with the statistical data of the national economy.

Fourth, according to the use of funds: all kinds of special funds and government fund expenditures are reflected in the general budget expenditure and fund budget expenditure in 2006 respectively. In order to ensure the continuity of management, in 2007, project-level accounts were established under relevant functional categories and departments. For example, the additional expenditure of education expenses is reflected in a separate item under the education category; Highway maintenance expenditure is reflected in separate items under highway and waterway transportation under transportation category. In this way, when summarizing, not only the expenditures of the two functions of education and transportation are complete, but also the income and expenditure of the whole fund can be obtained by taking out the above items separately.

(3) Economic classification of expenditure

The economic classification of expenditure mainly reflects the economic nature and specific use of government expenditure. Formally, although all fiscal expenditures are manifested as government capital outflows, the final economic impact is different. Some show that the government's purchase of goods and services directly affects social production and employment, and ultimately affects the allocation of resources; Part of it is the free transfer of funds, which is related to income distribution and ultimately has an indirect impact on social production and employment. Expenditure is classified by function first, and then by economy. In addition to detailing the budget, explain the specific expenditure differences of various government departments, such as paying wages, purchasing low-value and consumable office supplies or purchasing capital assets. An important point is to facilitate the economic analysis of government expenditure.

There are two levels of expenditure economic classification, namely category and paragraph, and the subject settings are as follows:

1. Wage and welfare expenditure. Divided into 1 1: basic salary, subsidies, bonuses, housing accumulation fund, rent subsidies, housing subsidies, welfare fees, social security contributions, meals, food subsidies and other wage and welfare expenditures.

2. Expenditure on goods and services. A total of 30 items: office expenses, printing fees, consulting fees, handling fees, water fees, electricity fees, post and telecommunications fees, heating fees, property management fees, transportation fees, travel expenses, going abroad fees, maintenance (security) fees, rental fees, conference fees, training fees, hospitality fees, special materials fees, equipment purchase fees, engineering construction fees, combat fees, military fuel fees, and other military expenses.

3. Subsidies for individuals and families. Divided into 14: retirement fee, retirement fee, retirement (service) fee, pension, living allowance, relief fee, medical expenses, bursary, bonus, production allowance, housing accumulation fund, rent raising allowance, house purchase allowance and other subsidies for individuals and families.

4 subsidies to enterprises and institutions. It is divided into four sections: enterprise policy subsidy, institution subsidy, financial discount, and other subsidy expenditures of enterprises and institutions.

5. Transfer expenditure. It is divided into four sections: government transfer expenditure at all levels, government transfer expenditure at the same level, budget unit transfer expenditure at all levels and budget unit transfer expenditure at the same level.

6. gifts. There are two parts: domestic gifts and foreign gifts.

7. Debt interest expense. It is divided into six parts: debt interest payment, national bank loan interest payment, other domestic loan interest payment, foreign government loan interest payment, international organization loan interest payment and other foreign loan interest payment.

8. Debt service expenditure. There are two parts: domestic debt repayment and foreign debt repayment.

9. Capital construction expenditure. There are nine items: purchase of buildings, purchase of office equipment, purchase of special equipment, purchase of vehicles, infrastructure construction, major repairs, purchase of information networks, material reserves and other capital construction expenditures.

10. Other capital expenditures. It is divided into nine sections: building purchase, office equipment purchase, special equipment purchase, vehicle purchase, infrastructure construction, major repair, information network purchase, material reserve and other capital expenditures.

1 1. Loans and equity participation. It is divided into six parts: domestic loans, foreign loans, domestic loans, foreign loans, equity participation, other loans and equity participation fees.

12. Other expenses. It is divided into five parts: reserve fund, reserve fund, supplementary national social security fund, undivided project expenditure and other expenditures.