One of the sources of revenue, through certain forms and procedures, is planned, organized and controlled by the state.

General budget revenue corresponds to the concept of "budgetary revenue" in the original "total budget accounting system of financial institutions".

The "total budget accounting system" issued in June 1997 abolished the budgetary and extra budgetary revenues and expenditures. After that, the budgetary revenue and expenditure system of the general budget also changed. Some of the original budget revenue was included in the budget management. However, the income of the new budget should be kept in a specific way, and it could not be allocated uniformly with the original budget revenue.

Therefore, the budget revenue is divided into two parts: general budget revenue and fund budget revenue.

Classification (1) industrial and commercial taxes.

包括增值稅、營(yíng)業(yè)稅、消費(fèi)稅、專項(xiàng)調(diào)節(jié)稅、個(gè)人所得稅、證券交易稅、遺產(chǎn)稅、土地增值稅、外商投資企業(yè)和外國(guó)企業(yè)所得稅、城市維護(hù)建設(shè)稅、車船使用稅、房產(chǎn)稅、屠宰稅、資源稅、印花稅等；（2）關(guān)稅；（3）農(nóng)牧業(yè)稅和耕地占用稅；（4）企業(yè)所得稅；（5）國(guó)有企業(yè)上繳利潤(rùn)；（6）國(guó)有企業(yè)計(jì)劃虧損補(bǔ)貼；（7）債務(wù)收入，包括中央政府和地方政府向外國(guó)政府或國(guó)際組織借款收入、國(guó)庫(kù)券收入等；（8）基本建設(shè)貸款歸還收入；（9）其它收入，包括事業(yè)收入、外事服務(wù)收入、中外合資企業(yè)其它收入等；（10）預(yù)算調(diào)劑收入，包括稅收返還收入、上年結(jié)余收入、調(diào)入資金等；（11）企業(yè)所得稅退稅，指企業(yè)按“”先征后退“”政策所退的所得稅；（12）罰沒(méi)收入；（13）行政性收費(fèi)收入。

The division of financial institutions depends on the financial management system.

Under the tax sharing system, budgetary revenue is divided into fixed income and shared income (also known as income sharing).

Fixed income refers to fixed budget revenue at all levels, consisting of central fixed income and local fixed income. The share income is allocated according to proportion or other means according to the financial resources of all levels of finance.

The specific division is as follows: (1) the division of budget revenue between the central and local governments.

Central fixed income.

It includes tariff and customs consumption tax and value-added tax; offshore oil resources tax; consumption tax; central income tax; profits paid by central enterprises; business tax, income tax, profit and urban maintenance and construction tax paid by railway departments, bank heads and insurance companies; local banks and foreign banks and non bank financial enterprise income taxes.

2. Local fixed income.

It includes business tax (excluding business tax paid by railway departments, bank headquarters and insurance companies); local enterprise income tax (excluding local banks and foreign banks and non bank financial enterprise income tax); profits paid by local enterprises, personal income tax, urban land use tax; urban maintenance and construction tax (excluding railway departments, bank headquarters and insurance companies); property tax; vehicle and ship use tax; stamp duty; slaughter tax; agriculture and animal husbandry tax; agricultural specialty tax; farmland occupation tax; land value-added tax; and state-owned land paid use income.

Third, the central and local governments should share tax.

Including value-added tax, securities paction tax, resource tax other than offshore oil resources and so on.

(2) on the basis of the division of local fiscal levels, the financial management system between the lower level and the lower level should be formulated by the upper level finance, and should be implemented according to the prescribed division method according to local conditions.

There are three ways to pay the Treasury: (1) in place to pay the Treasury.

The units at the grass-roots units (paying people) will collect the Treasury in accordance with the levy organs.

The budgetary receipts paid by the basic unit shall be remitted to the higher authorities by the bank through the bank. The competent authorities will collect the revenues from the state treasury or the State Treasury according to the time limit stipulated by the collection authorities, and (3) pay the self remittance.

The tax payment shall be paid directly to the Grassroots Tax authorities and customs by the payment unit, and the collected funds shall be collected and collected by the tax authorities and customs.

After the State Treasury receives the budgetary revenues, it divides the warehousing funds into the national treasury at different levels according to the budget levels and revenues stipulated by the financial management system.

Accounting methods at all levels of finance do not have general budgetary revenues, accounting for the general budget revenue reported by the state treasury.

The account is set up according to the general budget revenue items of the national budget revenue and expenditure subject.

According to the budget revenue of the daily budget of the National Treasury reported on the day, the credit is credited to the subject. If the income is negative, it will be reflected in the scarlet letter. At the end of the year, the net credit amount of the account will be pferred to the "budget surplus" subject.