"Financial Rules for Institutions" Chapter VI "special fund management" provides:
Article 27 special fund is a scientific institution in accordance with the provisions of the extraction or set up for special purposes of money. Including:
(a) repair and purchase fund, that is, the unit in accordance with a certain percentage of business income and operating income extracted in the repair costs and equipment purchase costs (50% each), as well as in accordance with other provisions of the transfer, for the maintenance of fixed assets and the purchase of funds.
(ii) Employee Welfare Fund, that is, in accordance with a certain percentage of the balance withdrawn as well as in accordance with other provisions of the withdrawal of the transfer, used for the unit's employees of the collective welfare facilities, collective welfare benefits of the funds.
(C) Medical Fund, that is, not included in the national public medical expenditure range of units, in accordance with the provisions of the withdrawal and reference to the relevant provisions of the public medical care directly for the employees of the public medical expenditure funds.
(d) scientific and technological achievements of the fund, that is, the unit in accordance with a certain percentage of business income extracted in the operating expenses, as well as in the operating income and expenditure balance extracted and transferred for the transformation of scientific and technological achievements of the funds.
(e) other funds, that is, the unit in accordance with the relevant provisions of the State to extract or set up funds.