1·明确规定财力性转移支付收入必须编入本级政府预算。在中央转移支付总额不断增加的情况下,各级一定要按上年执行数或上级下达的预计数编入年初预算。在预算执行中,如果实际执行数超过年初预计数一定比例(如3%~5%)的,也要将这部分资金的使用情况报地方各级人大常委会审查批准 1. Clearly stipulate that the revenue from financial transfer payments must be included in the government budget at the corresponding level. Under the circumstances that the total amount of transfer payments from the central government continues to increase, the budgets of the first half of the year must be compiled at all levels according to the number of previous year’s executions or higher-level estimates. During the implementation of the budget, if the actual number of executions exceeds a certain proportion (eg 3% ~ 5%) of the number expected from the beginning of the year, we must also report the use of this part of the funds to the NPC Standing Committee at all levels for examination and approval