1, salary and welfare expenditure
It is divided into seven parts: basic salary, allowance, bonus, social security payment, meals, food subsidies, other wages and welfare expenses.
2. Expenditure on goods and services
A total of 30 items: office expenses, printing fees, consulting fees, handling fees, water fees, electricity fees, post and telecommunications fees, heating fees, property management fees, transportation fees, travel expenses, going abroad fees, maintenance (security) fees, rental fees, conference fees, training fees, hospitality fees, special materials fees, equipment purchase fees, engineering construction fees, combat fees, military fuel fees, and other military expenses.
3. Subsidies for individuals and families
Divided into 12: retirement fee, retirement fee, retirement (service) fee, pension, living allowance, relief fee, medical expenses, bursary, bonus, production allowance, housing accumulation fund, rent raising allowance, house purchase allowance and other subsidies for individuals and families.
4. Subsidies to enterprises and institutions
It is divided into four sections: enterprise policy subsidy, institution subsidy, financial discount, and other subsidy expenditures of enterprises and institutions.
Fiscal balance:
Fiscal balance is the balance between fiscal revenue and fiscal expenditure. It is an important means for socialist countries to fully understand, analyze, plan and manage the monetary fund movement of the whole society, organize comprehensive balance and realize the optimal utilization of financial resources, material resources and manpower.
We must pay attention to the following links when dealing with the balance of fiscal revenue and expenditure: the national budget revenue and expenditure items are the main part of the comprehensive fiscal revenue and expenditure, so the national budget revenue and expenditure balance is the key to the comprehensive fiscal revenue and expenditure balance; The unified balance of extra-budgetary funds and budgetary funds is an important condition to realize the comprehensive balance of finance and financial and material resources.
The function of extra-budgetary funds is to mobilize the enthusiasm of all regions, departments and units to increase revenue and reduce expenditure, and to set up production and construction, science and culture, health and other related social welfare undertakings under the guidance of the state plan.
The current problem is to strengthen the planned management of extra-budgetary funds. Otherwise, it will impact the national plan, lengthen the infrastructure front and interfere with economic adjustment. Therefore, extra-budgetary funds must be included in the comprehensive fiscal balance plan for unified balance.
Fiscal balance is the basis of credit balance, material balance and foreign exchange balance. Adhering to the balance of fiscal revenue and expenditure is not only the basis of realizing the four major balances, but also the premise of ensuring the stable, sustained and rapid development of the national economy.