Legal basis: Article 7 of the Measures for the Administration of Project Funds of the National Social Science Fund refers to the expenses directly related to the project research, including: (1) Information fees: refers to the fees for purchasing books (including foreign books), collecting, sorting, copying, reprinting and translating materials, purchasing special software, and searching documents. Expenses to be paid during the project research. (2) Data collection fee: refers to the expenses of investigation, interview, data purchase, data analysis and corresponding technical service purchase during the project research. (3) Conference expenses/travel expenses/international cooperation and exchange expenses: refers to the expenses of conference, transportation, accommodation, etc. incurred in academic discussion, consultation and exchange, and the expenses of project researchers going abroad, going to Hong Kong, Macao and Taiwan, foreign experts coming to China and experts from Hong Kong, Macao and Taiwan coming to the mainland for academic cooperation and exchange. Among them, if the direct cost does not exceed 20%, there is no need to provide the basis for budget calculation. (4) Equipment expenses: refers to the expenses incurred in the process of project research, such as purchasing equipment and equipment consumables, upgrading and maintaining existing equipment, and renting equipment from other units. We should strictly control the purchase of equipment and encourage the enjoyment, lease and upgrading of existing equipment. (5) Expert consulting fee: refers to the fee paid to the temporarily hired consulting experts during the project research. The expert consultation fee budget is compiled by the project leader according to the actual needs of the project research, and the expenditure standard is implemented in accordance with the relevant provisions of the state. (6) Labor expenses: refers to the labor expenses paid to graduate students, postdoctoral students, visiting scholars, researchers and research assistants employed by the project during the research process. The service fee standard of the personnel employed in the project is determined with reference to the average salary level of local scientific research and technical service personnel and the tasks undertaken in the project research, and the social insurance subsidy fee is included in the service fee. The labor budget should be compiled according to the actual needs of the project research. (seven) printing and publishing fees: refers to the printing fees paid in the process of project research, the printing fees and publishing fees of phased results, etc. (8) Other expenses: Other expenses incurred in the process of project research other than the above expenses shall be listed separately and approved when preparing the budget. Direct expenses are included in the unified financial management of the responsible unit, accounted for separately, and earmarked for special purposes.