Government fund income account

In order to better serve the society, the national government sets up government funds to charge certain organizations or legal persons a certain fee. Government revenue is also classified. So, what are the government fund revenue subjects? Let me explain the relevant content for everyone for your reference and study. I hope it will be helpful to everyone. Government fund income account According to the notice of the Ministry of Finance on the issuance of the government revenue and expenditure classification reform plan, the reformed government revenue and expenditure classification system includes three parts: "revenue classification", "expenditure functional classification" and "expenditure economic classification". Income classification Income classification mainly reflects the nature and source of income. The new income classification no longer divides the general budget income, fund budget income, debt budget income and other subjects according to the requirements of fund management. Instead, the above income is included in a unified income classification system, and two classification methods are specifically adopted. It is classified according to the form of income, such as tax income, non-tax income, as well as value-added tax, consumption tax, business tax under tax income, administrative charges, penalty and confiscation income under non-tax income, etc., and explains how the income is obtained; the second is based on Source classification, some are divided according to ownership structure, such as state-owned enterprise value-added tax and collective enterprise value-added tax under value-added tax; some are divided according to department structure, such as cultural administrative charges and public security administrative charges under administrative charges; penalty and confiscation income The cultural fine and confiscation of income and the police fine and confiscation of income were imposed. Explain where the income is derived. After the reform, the income classification and account setting at the category and payment levels are as follows: 1. Tax income. There are 23 categories: value-added tax, consumption tax, business tax, corporate income tax, corporate income tax refund, personal income tax, resource tax, fixed asset investment direction adjustment tax, urban maintenance and construction tax, real estate tax, stamp duty, urban land use tax, land value-added tax, Vehicle and vessel tax, ship tonnage tax, vehicle purchase tax, slaughter tax, banquet tax, customs duties, farmland occupation tax, deed tax, and other tax revenues. 2. Social insurance fund income. There are six categories: basic pension insurance fund income, unemployment insurance fund income, basic medical insurance fund income, work-related injury insurance fund income, maternity insurance fund income, and other social insurance fund income. 3. Non-tax income. It is divided into 8 categories: government fund income, special income, lottery public welfare fund income, administrative fee income, fines and confiscation income, state-owned capital operating income, income from paid use of state-owned resources (assets), and other income. 4. The principal income is recovered from loan re-lending. There are four categories: principal income from domestic loans, principal income from foreign loans, principal income from domestic re-lending, and principal income from foreign re-lending. 5. Debt income. There are two categories: domestic debt income and foreign debt income. 6. Transfer income. It is divided into 10 categories: rebate income, financial transfer payment income, special transfer payment income, government fund transfer income, lottery public welfare fund transfer income, social insurance fund subsidy income, extra-budgetary transfer income, inter-unit transfer income, and previous year balance income , transfer funds. From the above introduction, we can know that the total income account of government funds includes three parts. The specific income classification is explained in detail, so you can learn about it. These incomes are used to better manage society and benefit the people.