The following six situations should be classified as illegal declarations of central special funds

1. Repeated declarations. That is to say, a project that has already received central funds must be re-applied for subsidy funds, or a sub-project must be cut out from an already-declared project and apply for central funds again.

2. Use the old to make the new. That is, the completed project should be applied for central funds as a new project, or the completed project should be applied for central funds in the name of a continuation project.

3. Apply for college or junior college. That is, the declared construction content exceeds the actual construction content. The purpose of applying for a large-scale construction project is to obtain more central funds, so the project budget is artificially raised.

4. Zhang Guan Li Dai. That is, the declared project is inconsistent with the implemented project. The characterization of this issue should emphasize the subjective intentionality at the time of declaration. The characterization needs to be differentiated based on the specific circumstances and cannot be generalized. If, in order to obtain central funds, a qualified project is first declared, and then another unqualified project is actually implemented, it will be classified as a false declaration. However, if the project is indeed unable to be implemented due to objective reasons and is later adjusted to another eligible project without approval, it seems that it is not intended to be characterized as false reporting.

5. Virtual projects, falsified information or expanding the scope of subsidies. That is, false declarations were made for projects that were completely ineligible to defraud subsidy funds. Such as forging bank loan contracts to defraud loan interest discount funds. Another example is mixing farmers who do not grow grain into the scope of comprehensive direct subsidy funds for agricultural inputs. Another example is falsifying technical and economic indicators such as energy savings in contract energy management projects to obtain central financial incentive funds for energy conservation and emission reduction.