主要统计指标解释

［一般公共预算收入］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）各项税收：包括国内增值税、国内消费税、进口货物增值税和消费税、出口货物退增值税和消费税、企业所得税、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）有偿使用收入和其他收入。财政收入按现行分税制财政体制划分为中央本级收入和地方本级收入。

［一般公共预算支出］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：一般公共服务、外交、国防、公共安全、教育、科学技术、文化旅游体育与传媒、社会保障和就业、卫生健康、节能环保、城乡社区、农林水、交通运输、资源勘探信息等、商业服务业等、金融、援助其他地区、自然资源海洋气象等、住房保障、粮油物资储备、灾害防治及应急管理、债务付息、债务发行费用等方面的支出。财政支出根据政府在经济和社会活动中的不同职权，划分为中央财政支出和地方财政支出。

［中央一般公共预算收入和地方一般公共预算收入］属于中央一般公共预算的收入包括关税，进口货物增值税和消费税，出口货物退增值税和消费税，国内消费税，铁道部门、各银行总行、各保险公司总公司等集中缴纳的城市维护建设税，增值税50%部分，纳入共享范围的企业所得税60%部分，未纳入共享范围的中央企业所得税、中央企业上交的利润，个人所得税60%部分，车辆购置税，船舶吨税，证券交易印花税，海洋石油资源税，中央非税收入等。属于地方一般公共预算的收入包括城市维护建设税（不含铁道部门、各银行总行、各保险公司总公司集中缴纳的部分），房产税，城镇土地使用税，土地增值税，车船税，耕地占用税，契税，烟叶税，印花税（不含证券交易印花税），增值税50%部分，纳入共享范围的企业所得税40%部分，个人所得税40%部分，海洋石油资源税以外的其他资源税，地方非税收入等。

［中央一般公共预算支出和地方一般公共预算支出］指根据政府在经济和社会活动中的不同职责，划分中央和地方政府的责权，按照政府的责权划分确定的支出。中央一般公共预算支出包括一般公共服务，外交支出，国防支出，公共安全支出，以及中央政府调整国民经济结构、协调地区发展、实施宏观调控的支出等。地方一般公共预算支出包括一般公共服务，公共安全支出，地方统筹的各项社会事业支出等。

Explanatory Notes on Main Statistical Indicators

General Public Budget 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  government revenue includes 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, corporate income tax, individual income tax, resource tax, city maintenance and construction 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 tax, environment protection tax, etc. (2) Non-tax revenue, including special program receipts, charge income of administrative and institutional units, penalty receipts, operating income from government capital, income from use of state-owned resources (assets) and others non-tax receipts.

General Public Budget 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 undertakings. It includes the following main items: expenditure for general public services, expenditure for foreign affairs, expenditure for national defence expenditure for public security, expenditure for education, expenditure for science and technology, expenditure for culture, tourism, sport and media, expenditure for social safety net and employment effort, expenditure for health care, expenditure for energy conservation and environment protection, expenditure for urban and rural community affairs, expenditure for agriculture, forestry and water conservancy, expenditure for transportation, expenditure for resource exploration and information, expenditure for affairs of commerce and services, expenditure for finance, aid to other regions, expenditure for nature resources, ocean and weather, expenditure for housing security, expenditure for grain & oil reserves, expenditure for prevention of disasters and emergency management, interest payment for public debts, expenditure for issuing debts. General public budget expenditure is divided into general public budget expenditure of central government and general public budget expenditure of local government according to the different functions of the governments played in economic and social activities.

General Public Budget Revenue of the Central Government and the Local Governments  The general public budget revenue of the Central Government includes tariff, VAT and consumption tax from imports, VAT and consumption tax rebate for exports, domestic consumption tax, city maintenance and construct tax from the Ministry of Railways, head offices of banks, head offices of insurance company, which are handed over to the government in a centralized way, 50% of the value added tax, 60% the share part of the corporate income tax, unshared part of corporate income tax of the central enterprises, profit handed in by the central enterprises, 60% of individual income tax, vehicle purchase tax, ship tonnage tax, stamp tax on securities transactions, resource tax on the offshore petroleum resources. The general public budget revenue of the local governments includes city maintenance and construct tax (excluding the part of the Ministry of Railways, head offices of banks, head offices of insurance company, which are handed over to the government in a centralized way), house property tax, urban land use tax, land appreciation tax, tax on vehicles and boat operation, farm land occupation tax, deed tax, and tobacco leaf tax, stamp tax (not including stamp tax on security exchange), 50% of the value added tax, 40% the share part of the corporate income tax, 40% of individual income tax, resource tax other than the tax on offshore petroleum resources, local non-tax revenue, etc.

General Public Budget Expenditure of the Central Government and Local Governments  according to the different functions of the Central Government and local governments in economic and social activities, the rights of administration are demarcated between those of the Central Government and those of local governments; and the classification of the expenditure between the Central Government and local governments are made on the basis of the classification of the rights administration between them. The general public budget expenditure of the Central Government includes the expenditure for general public services, expenditure for foreign affairs, expenditure for public security, and the general public budget expenditure of the Central Government for adjusting the national economic structure; coordinating the development among different regions; and exercising macroeconomic regulation. The general public budget expenditure of the local governments includes mainly the expenditure for general public services, expenditure for public security, and expenditures for social development which are planed by local governments, etc.