(2) Special income includes sewage charges, urban water resources fees, additional income from education fees, etc.
(3) Other income includes repayment income of capital construction loans, income from national key energy and transportation construction funds, and national budget adjustment funds.
(4) State-owned enterprises plan to subsidize losses, which are negative gains and offset fiscal revenue.
Fiscal expenditure The allocation and use of funds raised by the state finance to meet the needs of economic construction and various undertakings mainly includes:
(1) Capital construction expenditure refers to the paid use, appropriation and capital expenditure of capital construction within the scope of capital construction according to the relevant provisions of the state, as well as the interest expenditure paid as a whole by special and policy capital investment loans approved by the state in departmental capital investment.
(two) the funds for tapping the potential of enterprises refer to the funds arranged by the state budget for tapping the potential, innovation and transformation of enterprises. Including funds for tapping the potential of enterprises in various departments and enterprises, subsidies for technological transformation of "five small" enterprises in supporting agriculture counties, and interest expenses on tapping loans.
(3) Geological exploration expenditure The state budget is used for the exploration work expenditure of geological exploration units, including the funds of geological exploration management institutions and their affiliated institutions and geological exploration funds.
(4) Three expenses of science and technology The expenses of science and technology expenditure in the national budget include new product trial production expenses, intermediate test expenses and important scientific research subsidies.
(5) Expenditure on supporting rural production The expenditure of the state finance for supporting rural collective (family) production. Including subsidies for small-scale farmland water conservancy and well drilling and sprinkler irrigation in rural areas; Subsidies for rural soil and water conservation measures; Subsidies for small hydropower stations in rural areas; Extra-large drought relief subsidy; Subsidies for land reclamation in rural areas; Funds to support township enterprises; Subsidies for rural agricultural technology extension and plant protection; Rural grassland and livestock and poultry protection subsidies; Subsidies for rural afforestation and forest protection; Subsidies for rural aquatic products; Special funds for the development of grain production.
(6) Operating expenses of agriculture, forestry, water conservancy, meteorology, etc. The state finance is used for expenditures such as agricultural reclamation, farm, agriculture, animal husbandry, agricultural machinery, forestry, forestry, water conservancy, aquatic products, meteorology, demonstration of technology popularization (improved variety popularization) of township enterprises, plant (livestock separation, forest) protection, water quality monitoring, exploration and design, resource investigation, cadre training, and gardening.
(VII) Business expenses of the departments of industry, transportation and commerce The state budget pays business development funds to the departments of industry, commerce and transportation. Including exploration and design fees, secondary specialized school funds, technical school funds and cadre training fees.
(8) The funds for radio, education, science and health arranged in the state budget are used for the expenditures of special funds for culture, publishing, cultural relics, education, health, traditional Chinese medicine, free medical care, sports, archives, earthquakes, oceans, communications, film and television, family planning, training of party and government cadres, natural science, social science, science association and other high-tech research. It mainly includes wages, supplementary wages, welfare expenses, retirement expenses, grants, official expenses, equipment purchase expenses, repair expenses, business expenses, balance subsidies, etc.
(9) Pension and social welfare relief funds from the state budget include one-time and regular pensions for families of martyrs and families of sick and disabled people, revolutionary disability pensions, various disability subsidies, living allowances for families of martyrs and demobilized soldiers, resettlement subsidies for retired soldiers, funds for special care institutions, management and maintenance fees for martyrs memorial buildings, natural disaster relief fees and post-disaster reconstruction subsidies.
(10) National defense expenditure The national budget is used for national defense construction and national security, including national defense expenditure, national defense scientific research expenditure, militia construction and special expenditures.
(1 1) Management expenses include administrative expenses, party-mass subsidies, diplomatic expenses, public security expenses, judicial expenses, court expenses, procuratorate expenses and subsidies for handling cases in public security law.
(12) Price subsidy expenditure is approved by the state, and the policy subsidy expenditure allocated by the state finance mainly includes grain price increase, grain, cotton and oil price difference subsidy, cotton purchase price bonus, non-staple food risk fund, meat price subsidy for urban residents, price subsidy for stabilizing the price difference in the meat market, and price subsidies for textbooks, newspapers and newsprint approved by the state.
The central fiscal revenue and local fiscal revenue are divided according to the fiscal system, and the central level revenue and local level revenue. 1994 after the tax-sharing financial system, the revenue belonging to the central government includes customs duties, consumption tax and value-added tax, consumption tax, central enterprise income tax, income tax paid by local banks, foreign banks and non-bank financial enterprises, business tax, income tax, profit and urban maintenance and construction tax paid by railway, bank head office and insurance head office, 75% of value-added tax, offshore oil resource tax and securities (50% of stamp duty). The income belonging to local finance includes business tax, local enterprise income tax, personal income tax, urban land use tax, fixed assets investment direction adjustment tax, urban maintenance and construction tax, property tax, vehicle and vessel use tax, slaughter tax, agriculture and animal husbandry tax, agricultural specialty tax, cultivated land occupation tax, deed tax, 25% value-added tax, 50% securities transaction tax (stamp duty) and other resource taxes except offshore oil resource tax.
According to the different responsibilities of the government in economic and social activities, the central and local fiscal expenditures divide the powers and responsibilities of the central and local governments, and determine expenditures according to the powers and responsibilities of the government. The central financial expenditure includes national defense expenditure, armed police expenditure, administrative expenditure at the central level, expenditure on various undertakings, expenditure on key construction, and expenditure used by the central government to adjust the national economic structure, coordinate regional development and implement macro-control. The local financial expenditure mainly includes the expenditure on local administration and various undertakings, the expenditure on local overall planning of capital construction and technological transformation, the expenditure on supporting rural production, the expenditure on urban maintenance and construction, and the expenditure on price subsidies.
Extra-budgetary funds revenue and expenditure Extra-budgetary funds are financial funds obtained by the relevant units by virtue of state power or state authorization and not included in the state budget management. Its income includes all kinds of additional income, centralized operating income and special income of local financial departments. , institutions, special funds, operating and service net income, administrative fees, special funds, primary and secondary school work-study income, tax sharing, etc. Its expenditure includes fixed assets investment expenditure, urban maintenance expenditure, welfare incentive expenditure, administrative expenditure, etc.
Credit funds The funds used by national banks to issue loans are called credit funds. The sources of credit funds of the People's Bank of China include deposits, liabilities to international financial institutions, currency in circulation, bank-owned funds and current interest. The use of credit funds includes various loans, gold, foreign exchange, financial loans and assets in international financial institutions.
Depository enterprises, institutions, organizations or residents deposit monetary funds in banks or other credit institutions for safekeeping, and obtain certain interest according to the principle that funds must be recovered. According to different deposit objects, it can be divided into enterprise deposits, financial deposits, government organizations deposits, capital construction deposits, urban savings deposits, rural deposits and other subjects. It is the main source of bank credit funds.
(1) Enterprise deposit: refers to a part of parent capital in the form of money in the production and operation process of industrial, agricultural, commercial and other enterprises. It is the funds temporarily deposited in the bank due to the inconsistency between the funds allocated by the superior and the sales income and other expenses such as purchasing raw materials and paying workers' wages.
(2) Financial deposits: refers to the deposits of special government departments in banks, part of which is the balance of the fiscal year, and the other part is the cash allocated and used in the fiscal budget of that year.
(3) Capital construction deposit: a part of the capital construction investment budgeted by the state has been allocated to the enterprise, but the enterprise has not paid the funds used; The other part is the funds that CCB has not used for the time being and transferred to the People's Bank.
(4) Deposits of organs, organizations and military units: refers to the savings of expenditures of the above-mentioned units and temporarily unused funds.
(5) Urban and rural savings deposits: refers to the savings deposited by urban and rural residents in banks and the currency to be used, as well as demand and time deposits.
The deposit absorption rate is an index reflecting the degree to which banks absorb residents' monetary income. Its calculation formula is:
Storage absorption rate = net increase of savings deposits during the reporting period/total monetary income of residents during the reporting period.
At present, in bank statistics, the total monetary income of residents during the reporting period refers to the total wages paid to employees in cities and towns and other cash expenditures paid to individuals during the reporting period; In rural areas, it refers to the sum of all cash income of farmers.
The consolidation rate of savings deposits refers to the ratio of the net increase (or decrease) of savings deposits to the total savings deposits, which reflects the relationship between the turnover of savings deposits and the amount of funds. The calculation formula is:
Savings deposit consolidation rate = (total savings deposit income-total savings deposit expenditure)/total savings deposit income.
Lending banks or other credit institutions provide funds for enterprises and individuals at a certain interest rate according to the principle that funds must be returned. Bank loans in China are divided into demand loans, fixed loans, urban and rural individual industrial and commercial loans and agricultural loans.
Loan recovery rate refers to the ratio of loan recovery to loan issuance or accumulated amount in a certain period, which reflects the level of loan recovery and loan management to a certain extent. The calculation formula is:
Cumulative loan recovery rate = Cumulative loan recovery amount in this period/Cumulative loan issuance amount in this period.
Recovery rate of overdue loans = cumulative recovery rate of overdue loans in this period/cumulative recovery rate of overdue loans in this period.
The loan turnover rate is an index reflecting the loan turnover rate. It can be expressed by turnover days and turnover times. The calculation formula is:
Loan turnover times = accumulated loan recovery amount/average loan balance during the reporting period = calendar days during the reporting period/loan turnover times during the reporting period.
The overdue loan ratio refers to the proportion of overdue loans to all loans. It can be calculated by ending balance and average balance.
Period-end overdue loan ratio = period-end overdue loan balance/period-end total loan balance
Average overdue loan ratio = average balance of overdue loans in the whole period/average balance of loans in the whole period
Cash income refers to the cash received by the bank's operating warehouse from outside the bank. According to the source of cash income, it can be divided into the following items: (1) commodity sales income; (2) service income; (3) Tax revenue; (4) Income of rural credit cooperatives; (5) Income of township enterprises; (6) Income from urban and rural individual businesses; (7) Income from urban savings deposits; (8) Income of other financial institutions; (9) Summary income (remittance deposited in the bank by the post office); (10) Bond yield; (1 1) Other income.
Cash expenditure refers to the cash paid by the bank's business library. According to the purpose of cash expenditure, it can be divided into the following items: (1) national wage expenditure; (2) National post salary expenditure; (three) other expenditures of the state to individuals; 94) troop deposit expenditure; (five) the wages and bonuses of urban collective units; (6) Expenditure on purchasing agricultural and sideline products; (seven) the purchase expenditure of industrial and mining products; (eight) administrative expenses; (nine) expenditure of township enterprises and institutions; (10) Other expenditures of urban collective units to individuals.
Cumulative currency issuance refers to the cumulative total amount of issued funds transferred from the issuing bank to the business bank. It is the accumulated amount transferred to the business library during the whole period from the base period to the reporting period.
The cumulative amount of money returned from the operating library refers to the total amount of money transferred from the operating library to the issuing library, that is, the cumulative amount of money transferred from the operating library to the issuing library during the whole period from the base period to the reporting period.
Net currency issuance (net withdrawal) refers to the difference between the cumulative amount of currency issuance (or withdrawal) and the cumulative amount of currency withdrawal (or withdrawal) during the reporting period. It reflects the net increase (or net decrease) of the amount of money in circulation. Calculation formula:
Net currency issuance (or net currency withdrawal) = cumulative currency issuance-cumulative currency withdrawal (note: "+"means net issuance and "-"means net withdrawal).
The cash withdrawal rate is expressed as a percentage to reflect the degree of cash withdrawal invested by the national bank in a certain period of time. The calculation formula is:
Cash withdrawal rate = (total cash receipts during the reporting period-total cash expenditures during the reporting period)/(amount of currency in circulation at the beginning of the reporting period+total cash expenditures during the reporting period)
Currency refers to the actual turnover currency in circulation, also known as currency in circulation. This index can be calculated according to national and regional caliber:
National currency circulation = previous currency circulation+current net currency issuance (or-current net currency withdrawal)
Currency in circulation in the region = currency in circulation in the previous period+currency issued in the current period (or-currency withdrawn from circulation in the current period)-currency outflow in the current period (or+currency inflow in the current period)
Money supply refers to the sum of cash and deposit currency in circulation in a country at a certain point in time. It is an important observation basis for the central bank to formulate and implement monetary policy, and it is also one of the important economic statistical indicators compiled and published by central banks in various countries. According to the current regulations of China, the money supply is divided into four levels:
M0= cash in circulation
M 1=M0+ company demand deposit+government and army deposit+rural deposit.
M2=M 1+ savings deposit+company time deposit+trust and other deposits.
M3=M2+ bonds
Nominal interest rate refers to the interest rate implemented by banks, which is usually announced by banks, and deposits or loans are calculated according to this interest rate.
The real interest rate refers to the interest rate that people need when they expect the price to remain unchanged. It excludes the factor of rising prices and is determined by normal economic life. Its calculation formula is:
(1) Real interest rate = nominal interest rate-inflation rate
(2) Real interest rate =[( 1+ nominal interest rate) /( 1+ inflation rate) ]- 1.
The insured amount is also called the insured amount. It is the amount of loss compensation or agreed compensation undertaken by the insurer to the insured. It is the highest responsibility in the insurance contract and the basis for calculating the premium.
Amount of Insurable Property The total social property (including fixed assets and current assets) does not include the amount of property (such as land, loans, etc.) that is not covered by insurance according to the property insurance clauses of insurance companies. ) and the amount of property that has not been insured by an insurance company with self-insurance ability.
Premium income is also called insurance premium. It is the price paid by the insurer to the insured in order to obtain the right of compensation (or payment) for the economic losses caused by the agreed dangerous accident according to the relevant provisions of the insurance contract. Including property insurance and life insurance savings income.
Indemnity payment is the economic compensation given by the insurer for the insurance accident of property insurance or the insurance premium paid for the insurance accident of life insurance. Divided into settled claims and outstanding claims.