1, personnel funds: mainly used to pay the salaries, allowances and subsidies of tax system staff to ensure their normal operation and work. The tax service fund is a special fund set up by the central government to ensure the State Taxation Bureau to carry out tax service.

2. Tax service funds: including budget management, expenditure scope and standards, accounting, financial management and supervision, etc. , follow the principle of earmarking, practicing economy and paying attention to practical results, and shall not be used to make up for daily expenses or for other purposes.