国家财政收支状况统计资料来源于财政部门,资料基础为国家财政决算,预算外资金收支决算。一、财政收入1.财政收入:指国家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收入、征收城市水资源费收入、教育附加收入等。(3)其他收入:包括基本建设贷款归还收入、基本建设收入、捐款收入等。(4)国有企业亏损补贴:这项为负收入、冲减财政收入。我国过去一直将债务收入列入财政收入,从1994年财政年度开始,财政统计中便不再将债务收入列入国家财政总 Statistics on state revenues and expenditures come from the financial department. The data base is the state financial accounts and the accounts of extra-budgetary revenues and expenditures. I. Fiscal Revenue 1. Fiscal Revenue: The revenue obtained by the state in participating in the distribution of social products is the financial guarantee for the realization of the state’s functions. Fiscal revenue mainly includes: (1) Various taxes: including value added tax, business tax, consumption tax, land value increment tax, urban maintenance and construction tax, resource tax, urban land use tax, stamp duty, fixed investment direction adjustment tax, personal income tax, enterprise income tax , Customs duties, agriculture and animal husbandry tax and farmland occupation tax. (2) Special income includes income from sewage charges, income from urban water resources fees, and additional income from education. (3) Other income: including capital construction loan repayments, capital construction income and donation income. (4) Subsidy for loss of state-owned enterprises: This is negative income, offsetting fiscal revenue. In the past, China has included its debt revenue in its fiscal revenue. Since the financial year 1994, fiscal revenue will no longer be included in the national fiscal revenue