财政收入 国家财政参与社会产品分配所取得的收入，是实现国家职能的财力保证。财政收入所包括的内容几经变化，目前主要包括：（1）各项税收包括增值税、营业税、消费税、土地增值税。城市维护建设税、资源税、城市土地使用税。印花税、固定资产投资方向调节税、个人所得税、企业所得税、关税。农牧业税和耕地占用税等。 
    （2）专项收入 包括征收排污费、征收城市水资源费收入，教育费附加收入等。 
    （3）其他收入 包括基本建设贷款归还收入、国家能源交通重点建设基金收入。国家预算调节基金等。 
    （4）国有企业计划亏损补贴 这项为负收入，冲减财政收入。 
    财政支出 国家财政将筹集起来的资金进行分配使用，以满足经济建设和各项事业的需要，主要包括： 
    （1）基本建设支出 指按国家有关规定，属于基本建设范围内的基本建设有偿使用、拨款、资本金支出以及经国家批准对专项和政策性基建投资贷款，在部门的基建投资额中统筹支付的贴息支出。 
    （2）企业挖潜改造资金 指国家预算内拨给的用于企业挖潜、革新和改造方面的资金。包括各部门企业挖潜改造资金和企业挖潜改造贷款资金，为农业服务的县办"五小"企业技术改造补助，挖潜改造贷款利息支出。
    （3）地质勘探费用 国家预算用于地质勘探单位的勘探工作费用，包括地质勘探管理机构及其事业单位经费、地质勘探经费。 
    （4）科技三项费用 国家预算用于科技支出的费用，包括新产品试制费、中间试验费、重要科学研究补助费。
    （5）支援农村生产支出 国家财政支援农村集体（户）各项生产的支出。包括对农村举办的小型农田水利和打井、喷灌等的补助费；对农村水土保持措施的补助费；对农村举办的小水电站的补助费；特大抗旱的补助费；农村开荒补助费；扶持乡镇企业资金；农村农技推广和植保补助费；农村草场和畜禽保护补助费；农村造林和林木保护补助费；农村水产补助费；发展粮食生产专项资金。
    （6）农林水利气象等部门的事业费用 国家财政用于农垦、农场、农业、畜牧、农机、林业、森工、水利、水产、气象、乡镇企业的技术推广、良种推广（示范）、植物（畜禽、森林）保护、水质监恻、勘探设计、资源调查、干部训练等项费用，园艺特产场补助费，中等专业学校经费，飞播牧草试验补助费，营林机构、气象机构经费，渔政费以及农业管理事业费等。
    （7）工业交通商业等部门的事业费 国家预算支付给工交商各部门用于事业发展的经费。包括勘探设计费、中等专业学校经费、技术学校经费、干部训练费。
    （8）文教科学卫生事业费 国家预算用于文化、出版、文物、教育、卫生、中医、公费医疗、体育、档案、地震、海洋、通讯、电影电视、计划生育、党政群干部训练、自然科学、社会科学、科协等项事业的经费支出和高技术研究专项经费。主要包括工资、补助工资、福利费、离退休费、助学金、公务费、设备购置费、修缮费、业务费、差额补助费。
    （9）抚恤和社会福利救济费 国家预算用于抚恤和社会福利救济事业的经费，包括由民政部门开支的烈士家属和牺牲病残人员家属的一次性、定期抚恤金，革命伤残人员的抚恤金，各种伤残补助费、烈军属、复员退伍军人生活补助费、退伍军人安置费，优抚事业单位经费，烈士纪念建筑物管理、维修费，自然灾害救济事业费和特大自然灾害灾后重建补助费等。
    （10）国防支出 国家预算用于国防建设和保卫国家安全的支出，包括国防费、国防科研事业费、民兵建设以及专项工程支出等。
    （11）行政管理费 包括行政管理支出，党派团体补助支出，外交支出，公安安全支出，司法支出，法院支出，检察院支出和公检法办案费用补助。
    （12）价格补贴支出 经国家批准，由国家财政拨给的政策性补贴支出，主要包括粮食加价款，粮、棉、油差价补贴，棉花收购价外奖励款，副食品风险基金，市镇居民的肉食价格补贴，平抑市价肉食、蔬菜价差补贴等以及经国家批准的教材课本、报刊新闻纸等价格补贴。
    中央财政收入和地方财政收入 按财政体制划分的中央本级收入和地方本级收入。1994年分税制财政体制以后，属于中央财政的收入包括关税、海关代征消费税和增值税，消费税，中央企业所得税，地方银行和外资银行及非银行金融企业所得税，铁道、银行总行、保险总公司等集中缴纳的营业税、所得税、利润和城市维护建设税，增值税的75％部分，海洋石油资源税和证券（印花）税50％部分。属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25％部分，证券交易税（印花税）的50％部分和除海洋石油资源税以外的其他资源税。
    中央财政支出和地方财政支出 根据政府在经济和社会活动中的不同职责，划分中央和地方政府的责权，按照政府的责权划分确定的支出。中央财政支出包括国防支出，武装警察部队支出，中央级行政管理费和各项事业费，重点建设支出以及中央政府调整国民经济结构、协调地区发展，实施宏观调控的支出。地方财政支出主要包括地方行政管理和各项事业费，地方统筹的基本建设、技术改造支出，支援农村生产支出，城市维护和建设经费，价格补贴支出等。
    预算外资金收支 预算外资金是有关单位凭借国家权力或由国家授权而取得的没有纳入国家预算管理的财政性资金。其收入包括地方财政部门的各项附加收入，集中事业收入，专项收入等，事业行政单位的专用基金，经营性服务纯收入，行政事业性收费，专项资金，中小学勤工俭学收入，税收分成等。其支出包括固定资产投资支出，城市维护支出，福利奖励支出，行政事业支出等。
信贷资金 指国家银行用于发放贷款的资金。中国人民银行信贷资金的来源有各项存款、对国际金融机构负债、流通中货币。银行自有资金及当年结益等。信贷资金的运用有各项贷款、黄金占款、外汇占款、财政借款及在国际金融机构中的资产等。
    存款 指企业、机关、团体或居民根据资金必须收回的原则，把货币资金存入银行或其他信用机构保管并取得一定利息的一种信用活动形式。根据存款对象的不同可划分为企业存款、财政存款、机关团体存款、基本建设存款、城镇储蓄存款、农村存款等科目。它是银行信贷资金的主要来源。
    城乡储蓄存款余额 包括城镇居民储蓄存款和农民个人储蓄存款两部分。不包括居民的手存现金和工矿企业、部队、机关团体等集团存款。储蓄存款余额，是指城乡居民存入银行及农村信用社储蓄的时点数（存入数扣除取出数的余额），如月末、季末或年末数额。
    贷款 指银行或其他信用机构根据必须归还的原则，按一定利率，为企业、个人等提供资金的一种信用活动形式。我国银行贷款分为流动资金贷款、固定资产贷款、城乡个体工商户贷款以及农业贷款等科目。
    保险金额 指保险人承担赔偿或者给付保险金责任的最高限额。
    保费 指投保人为取得保险人在约定范围内所承担赔偿责任而支付给保险人的费用。
    赔款 指保险人根据保险合同的规定，向被保险人支付的赔偿保险责任损失的金额。
    给付 包括死伤医疗给付和满期给付。死伤医疗给付是指保险人根据人寿保险及长期健康保险合同的规定，因被保险人在保险期内发生保险责任范围内的保险事故支付给被保险人(或受益人)的金额。满期给付是指被保险人生存期满，保险人按人寿保险合同规定支付给被保险人的满期保险金额。
Government Revenue refers to the revenue of the government finance by means of participating in the distribution of the social products, which are the financial resources for ensuring the government to function. The contents of government revenue have been changed several times. Now it includes the following main items: 
(1) Various tax revenues, including value added tax, business tax. Consumption tax, land value added tax, tax on city maintenance and construction, resources tax, tax on use of urban land, stamp tax, tax on adjustment of the orientation of investment in fixed assets, personal income tax, enterprise income tax, tariff, tax on agriculture and animal husbandry and tax on occupancy of cultivated land, etc. 
(2) Special revenues, including revenue collected from imposing fee on sewage treatment, revenue collected from imposing fee on urban water resources, and extra-charges for education, etc. 
(3) Other revenues, including revenue from the repayment of capital construction loan, the funds for the state key construction projects in energy industry and transportation, and the funds for state budget adjustment, etc. 
(4) Planned subsidies for the losses of the state-owned enterprises. This is an item of negative revenue, used to eat up part of the government revenue. 
Government Expenditure refers to the distribution and use of the funds the government finance has raised, so as to meet the needs of economic construction and various causes. It includes the following main items: 
(1) Expenditure for capital construction: It refers to the non - gratuitous use and appropriation of funds for capital construction in the range of capital construction, outlay of capital as well as the loans on capital construction approved by the government for special purpose or policy purpose and the expenditure with discount paid in an overall way within the amount of the funds appropriated to the departments for capital construction. 
(2) Innovation funds of the enterprises: They refer to the funds appropriated from the government budget for the enterprises to tap the latent power, upgrade the technology and carry out innovation, including the innovation fund of the departments, loan of the enterprises for innovation, subsidies on the innovation of the small fertilizer plant, small cement plant, small coal mines, small machinery plant and small steel plant, the expenditure of interest for the loan for innovation. 
(3) Geological prospecting expenses: They refer to the expenses appropriated from the government budget to the geological prospecting units for the expenditure of the prospecting work, including the expenditures of the administrative agencies for geological prospecting and their institutional units as well as the geological prospecting expenditure. 
(4) Expenditures for science and technology promotion: They refer to the expenses appropriated from the government budget for the scientific and technological expenditure, including new products development expenditure, expenditure for intermediate trial and subsidies on important scientific researches. 
(5) Expenditure for supporting rural production: It refers to the expenditures appropriated from the government budget for supporting the various expenditures of the rural collective units or households for production, including the subsidies to the small water conservancy projects and well drilling, sprinkling irrigation projects run by the villages; subsidies on the rural water and soil conserving measures; subsidies to the small power stations run by the villages; subsidies to the expenditure for fighting against particularly severe draughts; subsidies on the rural waste land exclamation; fund for supporting the township enterprises; subsidies to the expenditure for popularization of the agricultural technologies and plant protection in the rural areas; subsidies to the expenditure for the protection of grasslands and cattle and fowls; subsidies on afforestation and forest protection in rural areas; subsidies on the rural aquatic products industry; special fund for developing grain production. 
(6) Operating expenses of the departments of farming, forestry, water conservancy and meteorology etc.: They refer to the expenses appropriated from the government budget for the expenditures of agricultural exclamation, farms, a agriculture, animal husbandry, agricultural machinery, forestry, timber industry, water conservancy, aquatic products industry, meteorology, technology popularization in township enterprises, popularization (demonstration) of improved varieties, plant (cattle and fowls, forest) protection, water quality monitoring, prospecting and designing, resources investigation, cadres training, subsidies to horticulture gardens, expenditure of specialized secondary schools, subsidies on the experiments of sowing herbage seeds by flights, expenditures of afforestation agencies and meteorology agencies, expenses for fishery administration and operating expenses for agricultural administration, etc. 
(7) Operating expenses of the departments of industry, transport and commerce: They refer to the expenses appropriated from the government budget to the departments of industry, transport and commerce for the expenditure of business development, including expenses for prospecting and designing, expenditures of specialized secondary schools, expenditures of the technical training schools and expenditures for cadres training, etc. 
(8)Operating expenses of the departments of culture, education, science and public health: They refer to the expenses appropriated from the government budget for the expenditures of the causes of culture, publication, cultural relics, education, public health, traditional Chinese medical science, free medical services, sports, archives, earthquake, ocean, communications, broadcasting, film and television, family planning; expenditure for training of cadres of government, party and mass organization; expenditures for natural sciences, social sciences, associations for science and technology and the special expenditure for the high-tech researches. They include mainly wages, extra wages, welfare funds, pension for the retirees, stipend, expenses for official business, expenses for equipment purchases, expenses for repairs, business expenses and subsidies to the units which are unable to support their expenditures by their own earnings. 
(9) Pension for the disabled or for the families of the bereaved and relief funds for social welfare: They refer to the funds appropriated from the government budget for the expenditures of pension for the disabled or for the families of the bereaved and relief funds for social welfare, including the lump-sum or regular pension paid by the departments of civil affairs to the members of martyrs' families and families of those who died for the public interest, pension to the revolutionary disabled, subsidies for permanent disability of various kinds, subsidies to the military martyrs' dependents and the demobilized army men, expenditure for settling down the demobilized army men, operating expenses of the consoling institutions, expenses for management and repair of the commemorative buildings for the martyrs, the expenses managed by the departments of civil affairs for the retirees and those who have quitted their work, expenses for social relief in rural and urban areas, operating expenses for providing relief to the areas of natural calamity and subsidies on the reconstruction after the particularly severe natural calamities, etc. 
(10) Expenditures for national defense: They refer to the funds appropriated from the government budget for the expenditure for building up national defense and safeguarding national security, including expenses of national defense, expenses of scientific researches on national defense, expenses for building up people's militia and expenditure for special projects, etc. 
(11) Administrative expenses: They include expenditure for administration, subsidies to the parties and mass organizations, diplomatic expenditure, expenditure for public security, judicial expenditure, law court expenditure, procuratorial expenditure and subsidies to the expenses for treating the cases by the public security departments, procuratorial organs and law courts. 
(12) Expenditure for price subsidies: It refers to the expenditure appropriated, with the approval of the government, form the government budget for the policy subsidies to price adjustment, including the fund for the increase of grain prices, the subsidies to the difference between the selling prices and purchasing prices of grains, cotton and edible oil, awards in addition to the purchasing prices of cotton, risk fund for non-staple food, subsidies on the prices of meat and meat products, subsidies on the price difference for curbing the high market prices of meat, meat products and vegetables and the subsidies approved by the government on the prices of textbooks and newsprint of newspapers and periodicals. 
Revenue of the Central Government and Revenue of the Local Governments: In accordance with the classification of the structure of the government finance in 1994 on the basis of the classification of channels for collection of tax revenues, the revenue of the central government and the revenue of the local governments have different coverage. The revenue of the central government includes tariff, consumption tax and value added tax levied by the customs, consumption tax, income tax of the enterprises subordinate to the central government, income taxes of the local banks, foreign-funded banks and non-band financial institutions, business tax, income tax and profits of railways, head offices of banks, head office of insurance company, which are handed over to the government in a centralized way, tax on city maintenance and construction, 75% of the value added tax ,tax on ocean petroleum resources, 50% of the tax on stock dealing (stamp tax). The revenue of the local governments includes business tax, income tax of the enterprises subordinated to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets. Tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25% of the value added tax, 50% of the tax on stock dealing (stamp tax) and tax on resources other than the ocean petroleum resources. 
Expenditure of the Central Government and Expenditure of he Local Governments: According to the different functions of the central government and local governments in the economic and social activities, the rights of affairs administration are classified between the central government and local governments; and the classification of the expenditure between the central government and local governments are made on the basis of the classification of the rights of affairs administration between them. The expenditure of the central government includes the expenditure for national defense, expenditure for armed police forces, the administrative expenses and various operating expenses at the level of central government, expenditure for key projects and the expenditure of the central government for adjusting the national economic structure, coordinating the development among different regions and exercising the macro-economic regulation and control. The expenditure of the local governments includes mainly the administrative expenses and various operating expenses at the level of local governments, the expenditure for capital construction and technological innovation with the funds raised by the local government, expenditure for supporting rural production, expenditure for city maintenance and construction and expenditure for price subsidies, etc. 
Extra-Budgetary Revenue and Expenditure Extra-budgetary fund is the government financial fund obtained by the units concerned by government power or the power authorized by the government and not included in the government budget. The extra-budgetary revenue includes revenue from various extra-charges, revenue from undertakings and special revenue etc., fund for special purpose in the institutional and administrative units, net income from profit-making services, administrative charges and business charges, special fund, income from the part-work and part-study program in secondary and primary schools, and income from deducting a certain percentage from the tax revenue, etc. The extra-budgetary expenditure includes the expenditure for the investment in fixed assets, expenditure for city maintenance, expenditure for welfare and for encouragement and awards, and administrative and business expenditure, etc.
Credit Funds refer to the funds issued as loans by state banks. The sources of credit funds of the People's Bank of China included deposits, liabilities to international financial institutions, Currency in circulation, self-owned funds and current retained profits, etc. The credit funds can be used in forms of loans, gold, foreign exchange, government debt and assets in the international financial institutions.
Deposit is a form of credit by which enterprises, institutions, organizations or residents can put money into banks and other credit institutions for safekeeping and interest earning under the principle of free withdrawal. According to different depositors, deposits are divided into enterprise deposits, treasury deposits, deposits of government agencies and organizations, capital construction deposits, urban savings deposits, rural deposits and other deposits. Deposits are major sources of the credit funds of banks.
Saving Deposits of Urban and Rural Residents includes two parts: the bank saving deposits of urban residents and the bank saving deposits of rural residents. The cash hold by residents and the deposits of organization such as enterprises, army units, institutions, etc. are not included. The outstanding amount of saving deposits is the amount of saving deposits at a certain point of time such as the end of month, quarter, or year.
Loan is a form of credit by which banks and other credit institutions provide funds at certain interest rate to enterprises and individuals in the light of the principle of unconditional repayment. Loans form Chinese banks include circulating capital loans, fixed assets loans, loans to urban and rural individuals engaged in industrial and commercial business and agricultural loans.
Amount Insured refers to the maximum that the insurant will get for the claim of the case insured.
Premium is the fee paid by the insurant based on a proportion of the benefit he or she may get from the insurance plus the insurance value. It includes the income from the deposit of property insurance and personal insurance.
Settled Claim is the compensation paid by the insurer to the insurant in accordance with the insurance contract.
Payment includes payment for death, injury or medical treatment and mature payment. Payment for death, injury or medical treatment refers to the money paid to the insurant (of the beneficiary) in accordance with the life of health insurance contract when the insurant encounters accidents within the insured period covered in the contract. Mature payment refers to the mature payment to the insurant in accordance with the life insurance contract at the end of the insured period for the loss which has been checked and found to be in the range of liability of the insurance after an accident has happened to the insured property or to a person who has insured his life. It is further divided into settled and unsettled claim.