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Explanatory Notes on Main Statistical Indicators

Government Revenue       refers to income for the government finance through participating in the distribution of social products. It is the financial guarantee to ensure government functioning. The contents of government revenue include the following main items:

(1) Various tax revenues, including domestic value added tax (VAT), domestic consumption tax, VAT and consumption tax from imports, VAT and consumption tax rebate for exports, business tax, corporate income tax, individual income tax, resource tax, city maintenance and construct tax, house property tax, stamp tax, urban land use tax, land appreciation tax, tax on vehicles and boat operation, ship tonnage tax, vehicle purchase tax, tariffs, farm land occupation tax, deed tax, and tobacco leaf tax, etc.

(2) Non-tax revenue, including special program receipts, charge of administrative and institutional units, penalty receipts and others non-tax receipts.

Government Expenditure       refers to the distribution and use of the funds which the government finance has raised, so as to meet the needs of economic construction and various causes. It includes the following main items:

(1) Expenditure for general public services: It refers to the spending on the basic public management and services which provided by governments, including the expense on affairs of People's Congress, affairs of People's Political Consultative Conference, affairs of government general office and relative institutions,   affairs of development and reform, affairs of statistics, affairs of finance, affairs of taxation, affairs of audit, affairs of customs, affairs of human resources and social security, affairs of discipline inspection and supervision, affairs of population and family planning, affairs of commerce and trade, affairs of intellectual property, affairs of administration for industry and commerce, affairs of land and resources, affairs of oceanic administration,   affairs of surveying and mapping, affairs of earthquake,   ethnic affairs, religious affairs, affairs of Hong Kong, Macao, Taiwan, and Overseas Chinese, affairs of archives administration, affairs of Chinese Communist Party, affairs of democratic parties and federation of industry and commerce,   affairs of mass organization, and affairs of lottery, etc.

(2) Expenditure for foreign affairs: It refers to the spending of government on foreign affairs, including the expense on administration of foreign affairs, missions overseas, external assistance, international organizations, foreign cooperation and communication, surveying and joint inspection on borderline, etc.

(3) Expenditure for national defence: It refers to the spending of government on national defence, including the expense on active force, reserve force, militia, scientific research on national defence, special projects, mobilization of national defence, etc.

(4) Expenditure for public security: It refers to the spending of government on maintaining social and public security, including the expense on armed police force, public security, state security, prosecution, courts, justice, prison, labour education and rehabilitation, protection of state secrecy, anti-smuggling police, etc.

(5) Expenditure for education: It refers to the spending of government on education, including the expense on the administration of education, pre-primary education, primary education, secondary education, high school education, regular higher education, primary vocational education, secondary vocational education, technical school education, vocational high school education and higher vocational education, radio and television education, student abroad education, special education, on the job training of cadres, education authorities services, etc.

(6) Expenditure for science and technology: It refers to the spending of government on science and technology (S&T), including the expense on the administration of S&T, basic research, applied research, research and development, conditions and services of S&T, popularization of social science, science and technology, exchanges and cooperation of S&T, etc.

(7) Expenditure for culture, sport and media: It refers to the spending of government on culture, cultural heritage, sports, radio, film, television, press and publication, etc.

(8) Expenditure for social safety net and employment effort: It refers to the spending of government on social safety net and employment, including the expense on administration of social safety net and employment, civil affairs, budgetary subsidy on the social insurance funds, subsidy on National Social Security Fund, retirees of administrative units and   institutions, subsidy on enterprise reform, subsidy on employment effort, pension, placement of ex-serviceman, social welfare, the handicapped undertakings, the system of cost of living allowances for urban residents, other urban social relief, rural social relief, living relief of natural disasters, affairs of Red Cross Society, etc.

(9) Expenditure for health: it reflects the government's expenditure on health. It includes health management affairs, public hospitals, grass-roots medical and health institutions, public health, traditional Chinese medicine, family planning affairs, medical treatment of administrative institutions, financial subsidies to basic medical insurance funds, medical assistance, medical care for preferential care objects, medical security management affairs, aging health affairs, other health and health expenses, etc.

(10) Expenditure for energy conservation and environmental protection: it reflects the government's energy conservation and environmental protection expenditure. Including environmental protection management affairs, environmental monitoring and supervision, pollution control, natural ecological protection, natural forest protection, returning farmland to forest and grassland, wind blown sand desert control, returning grazing to grassland, returning reclaimed grassland to grassland, energy conservation and utilization, pollution reduction, renewable energy, circular economy, energy management affairs, and other energy conservation and environmental protection expenses.

(11) Expenditure for urban and rural community: it reflects the government's expenditure on urban and rural community affairs. Including urban and rural community management affairs, urban and rural community planning and management, urban and rural community public facilities, urban and rural community environmental sanitation, construction market management and supervision, other urban and rural community expenditures, etc.

(12) Expenditure for agriculture, forestry and water: it reflects the government's expenditure on agriculture, forestry and water affairs. Including agriculture, rural areas, forestry and grassland, water conservancy, poverty alleviation, comprehensive rural reform, inclusive financial development expenditure, target price subsidy, other agricultural, forestry and water expenditure, etc.

(13) Expenditure for transportation: it reflects the expenditure on transportation and postal industry. Including road and waterway transportation, railway transportation, civil aviation transportation, subsidies for transportation due to refined oil price reform, postal industry expenditure, vehicle purchase tax expenditure, other transportation expenditure, etc.

(14) Expenditure for resource exploration and industrial information: it reflects the expenditure on resource exploration, manufacturing, construction, industrial information, etc. Including resource exploration and development, manufacturing, construction, industry and information industry supervision, state-owned assets supervision, expenditure on supporting the development and management of small and medium-sized enterprises, industrial information for other resource exploration, etc.

(15) Expenditure for commercial services: it reflects the expenditure on commercial services. Including expenditures for commercial circulation affairs, foreign-related development services, other commercial services, etc.

(16) Expenditure for financial: reflects financial expenditure. Including financial sector administrative expenditure, financial sector supervision expenditure, financial development expenditure, financial regulation expenditure, other financial expenditure, etc.

(17) Expenditure for assistance to other regions: it reflects the expenditure of various kinds of assistance, donations and other funds to other regions arranged and managed by the donor government. Including general public services, education, culture, sports and media, health care, energy conservation and environmental protection, agriculture, transportation, housing security and other expenditures.

(18) Expenditure for natural resources, marine meteorology and other. Including expenditures for natural resources affairs, meteorological affairs, other natural resources, marine meteorology, etc.

(19) Expenditure for housing security. Including affordable housing project expenditure, housing reform expenditure and urban and rural community housing.

(20) Expenditure for grain and oil material reserve. Including grain and oil affairs, material affairs, energy reserves, grain and oil reserves, important commodity reserves, etc.