(1) full budget management unit refers to the unit that has no stable recurrent income or less income (generally accounting for thirty percent of the unit's recurrent expenditures (not included) or less), and all expenditures are wholly or mainly supplied by the state budget appropriations.
(b) differential budget management unit refers to a certain amount of stable recurrent income (generally accounted for thirty percent of the unit's recurrent expenditures (including) or more), but not enough to solve the unit's recurrent expenditures, the difference between the expenditure and income needs to be subsidized by the state budget appropriations of the unit.
(3) self-supporting management unit refers to a stable recurrent income, can offset the unit's recurrent expenditures, but does not yet have the conditions of enterprise management budget units. The implementation of self-supporting management of the unit, still belongs to the budgetary institutions, the wages, benefits and rewards of its employees are to implement the relevant provisions of the state institutions. Article 3 The normal expenses of each enterprise shall be financed by the budgetary lump-sum method. Funds for retired staff according to the actual budget, not included in the scope of the lump sum (excluding the differential subsidy units and self-supporting units whose income exceeds expenditure). Specialized funds are also not included in the scope of the budget. Article IV of the budget to use the following main ways:
(a) the approved base, the proportion of incremental. Mainly applicable to the cause of heavy tasks; no income or very little income of the full budget management units. According to the nature of the unit, business development plans and financial resources may be approved by the unit's funding incremental ratio, each year, depending on the state's financial resources, appropriate additional funds for the package, the end of the year, the balance of the unit, carried over to the next year to continue to use, 50% of the balance of the package of funds for the cause of the development of the fund; 25% of the incentive fund for employees; 25% for the collective welfare fund. The year-end budget balance is exempted from the Energy and Transportation Key Construction Fund and the Budget Adjustment Fund (hereinafter referred to as the "two funds").
(ii) the package dead base, a certain three years. Mainly applies to the income is relatively stable full budget management units, the base of the approved package of three years unchanged. Units increase in revenue minus. Not to reduce the allocation of funds for the package, reduce income and expenditure, not to increase the allocation of funds for the package, the end of the year balance to stay in the unit, carried over to the next year to continue to use, 50% of the balance of funds for the package for the cause of the Development Fund; 25% of the staff incentive fund; 25% of the Staff Welfare Fund, the end-of-the-year budget package balance is exempted from the levy of the "two golds"
(3) package dead Subsidized base, a certain three years. Mainly applies to the differential budgetary management units, the approved subsidy base for three years unchanged. Units increase in revenue and decrease in expenditures do not reduce the allocation of lump sum funds, decrease in revenue and increase in expenditures, do not increase the allocation of lump sum funds, and extract 2% of the income to establish a medical fund, in accordance with the relevant provisions of the public medical system, for the employee's public medical expenses; extract 10% to establish a repair fund for equipment, instrument repair and renewal. The fund should be specially managed and not diverted to other expenses. The year-end balance should be retained in the unit and carried over to the next year for further use. 40% of the balance of the funds for the cause of the development fund; 30% of the staff incentive fund; 25% of the staff welfare fund; 5% of the working capital (liquidity) fund. At the end of the year, the year-end budget balance of the enterprise development fund, working capital (liquidity) fund, from the income of the medical fund, repair and purchase of funds, exempted from the "two gold", the withdrawal of employee welfare fund, employee incentive fund, according to the rules of payment of the "two gold".
(4) the annual income is greater than the expenditure of self-supporting units, from the income of 2% of the establishment of medical funds, in accordance with the relevant provisions of the public medical system. For employees' public medical expenditures; withdraw 10% to establish the repair and purchase depreciation fund for the repair and renewal of equipment and instruments, the fund should be managed specifically, and may not be diverted to other expenditures. At the end of the year, 10% of the surplus is submitted to the State Sports Commission for supplementing the expenses of sports; 30% for the career development fund; 35% for the employee incentive fund; 20% for the employee welfare fund; 5% for the reserve fund. At the end of the year, the balance of the business development fund, the reserve fund is not extracted from the income of the medical fund, repair and purchase of depreciation fund, as well as submitted to the competent authorities for the purpose of offsetting the income of the cause, as a budgetary appropriation, exempted from the "two golds", extracted from the Employee Welfare Fund, the employee incentive fund. The employee welfare fund and employee incentive fund are exempted from the "two golds".
(E) organs in charge of the institutions, the temporary implementation of this approach, employee incentives and benefits in accordance with the standards of the institutions. Business income should also be included in the budget management in accordance with the relevant provisions of the State, offsetting business expenses. Article 5 Accounting for the budget dry base according to the needs of business development and financial possibilities and the different circumstances of each unit, as well as the previous two years of the dry base and budget implementation, excluding one-time costs and unreasonable factors, respectively, to determine the budget dry base of each unit. Article 6 The following methods shall be adopted for calculating the budget balance:
[1] The budget balance of the full budget unit = the number of normal funds allocated for the current year + the number of offsetting income for the current year - the number of bank expenses of the normal funds for the current year - the number of expenses for the funds arranged by the offsetting income for the current year.
(2) Balance of income and expenditure of differential budget units = the current year's differential budget allocation + the current year's income - the current year's expenditure.
(C) self-supporting budget unit balance = the current year's income - the current year's expenditures.