主要统计指标解释

财政收入 指国家财政参与社会产品分配所取得的收入，是实现国家职能的财力保证。主要包括：

（1）税收收入：包括增值税、消费税、企业所得税、企业所得税退税、个人所得税、资源税、城市维护建设税、房产税、印花税、城镇土地使用税、土地增值税、车船税、船舶吨税、车辆购置税、关税、耕地占用税、契税、烟叶税、环境保护税、其他税收收入等。

（2）非税收入：包括专项收入、行政事业性收费收入、罚没收入、国有资本经营收入、国有资源（资产）有偿使用收入、捐赠收入、政府住房基金收入、其他收入等。

财政支出 指国家财政将筹集起来的资金进行分配使用，以满足经济建设和各项事业的需要。主要包括：

（1）一般公共服务支出：反映政府提供一般公共服务的支出。包括人大事务、政协事务、政府办公厅（室）及相关机构事务、发展与改革事务、统计信息事务、财政事务、税收事务、审计事务、海关事务、人力资源事务、纪检监察事务、商贸事务、知识产权事务、民族事务、港澳台事务、档案事务、民主党派及工商联事务、群众团体事务、党委办公厅（室）及相关机构事物务、组织事务、宣传事务、统战事务、对外联络事务、其他共产党事务支出、网信事务、市场监督管理事务、其他一般公共服务支出等。

（2）外交支出：反映政府外交事务支出。包括外交管理事务、驻外机构、对外援助、国际组织、对外合作与交流、对外宣传、边界勘界联检、国际发展合作、其他外交支出等。

（3）国防支出：反映政府用于国防方面的支出。包括现役部队、国防科研事业、专项工程、国防动员、其他国防支出等。

（4）公共安全支出：反映政府维护社会公共安全方面的支出。包括武装警察部队、公安、国家安全、检察、法院、司法、监狱、强制隔离戒毒、国家保密、缉私警察、其他公共安全支出等。

（5）教育支出：反映政府教育事务支出。包括教育管理事务、普通教育、职业教育、成人教育、广播电视教育、留学教育、特殊教育、进修及培训、教育费附加安排的支出、其他教育支出等。

（6）科学技术支出：反映科学技术方面的支出。包括科学技术管理事务、基础研究、应用研究、技术研究与开发、科技条件与服务、社会科学、科学技术普及、科技交流与合作、科技重大项目、其他科学技术支出等。

（7）文化旅游体育与传媒支出：反映政府在文化、旅游、文物、体育、广播电视、电影、新闻出版等方面的支出。包括文化和旅游、文物、体育、新闻出版电影、广播电视、其他文化旅游体育与传媒支出等。

（8）社会保障和就业支出：反映政府在社会保障与就业方面的支出。包括人力资源和社会保障管理事务、民政管理事务、补充全国社会保障基金、行政事业单位养老支出、企业改革补助、就业补助、抚恤、退役安置、社会福利、残疾人事业、红十字事业、最低生活保障、临时救助、特困人员救助供养、补充道路交通事故社会救助基金、其他生活救助、财政对基本养老保险基金的补助、财政对其他社会保险基金的补助、退役军人管理事务、财政代缴社会保险费支出、其他社会保障和就业支出等。

（9）卫生健康支出：反映政府卫生健康方面的支出。包括卫生健康管理事务、公立医院、基层医疗卫生机构、公共卫生、中医药、计划生育事务、行政事业单位医疗、财政对基本医疗保险基金的补助、医疗救助、优抚对象医疗、医疗保障管理事务、老龄卫生健康事务、其他卫生健康支出等。

（10）节能环保支出：反映政府节能环保支出。包括环境保护管理事务、环境监测与监察、污染防治、自然生态保护、天然林保护、退耕还林还草、风沙荒漠治理、退牧还草、已垦草原退耕还草、能源节约利用、污染减排、可再生能源、循环经济、能源管理事务、其他节能环保支出。

（11）城乡社区支出：反映政府城乡社区事务支出。包括城乡社区管理事务、城乡社区规划与管理、城乡社区公共设施、城乡社区环境卫生、建设市场管理与监督、其他城乡社区支出等。

（12）农林水支出：反映政府农林水事务支出。包括农业农村、林业和草原、水利、扶贫、农村综合改革、普惠金融发展支出、目标价格补贴、其他农林水支出等。

（13）交通运输支出：反映交通运输和邮政业方面的支出。包括公路水路运输、铁路运输、民用航空运输、成品油价格改革对交通运输的补贴、邮政业支出、车辆购置税支出、其他交通运输支出等。

（14）资源勘探工业信息等支出：反映用于资源勘探、制造业、建筑业、工业信息等方面支出。包括资源勘探开发、制造业、建筑业、工业和信息产业监管、国有资产监管、支持中小企业发展和管理支出、其他资源勘探工业信息等支出等。

（15）商业服务业等支出：反映商业服务业等方面的支出。包括商业流通事务、涉外发展服务支出、其他商业服务业等支出等。

（16）金融支出：反映金融方面的支出。包括金融部门行政支出、金融部门监管支出、金融发展支出、金融调控支出、其他金融支出等。

（17）援助其他地区支出：反映援助方政府安排并管理的对其他地区各类援助、捐赠等资金支出。包括一般公共服务、教育、文化体育与传媒、医疗卫生、节能环保、农业、交通运输、住房保障、其他支出。

（18）自然资源海洋气象等支出。包括自然资源事务、气象事务、其他自然资源海洋气象等支出。

（19）住房保障支出。包括保障性安居工程支出、住房改革支出、城乡社区住宅。

（20）粮油物资储备支出。包括粮油事务、物资事务、能源储备、粮油储备、重要商品储备等。

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.