Subject Classification Wrap Up
Economic Classification of Expenditures is divided into two levels: class and paragraph. Class-level subjects mainly include salary and welfare expenditures, subsidies to individuals and families, and capital construction expenditures. The section-level accounts are the refinement of the class-level accounts, such as capital expenditures are further subdivided into the purchase and construction of buildings, the purchase of special equipment, large-scale repairs and so on.
Specific subjects put away
I. Salary and welfare expenditure. Subdivided into seven sections: basic salaries, allowances, bonuses, social security contributions, food expenses, food subsidies, other salary and welfare expenditures.
II. Expenditures on goods and services. Divided into 30 sections: office expenses, printing costs, consulting fees, fees, water, electricity, postage and electricity, heating costs, property management costs, transportation costs, travel expenses, overseas expenses, maintenance (care) costs, leasing costs, meeting costs, training costs, hospitality, special materials, equipment acquisition costs, engineering construction costs, combat costs, military fuel costs, military other operation and maintenance costs, the purchase of uniforms, special fuel costs, labor expenses , commissioned operating expenses, labor union expenses, welfare expenses, and other goods and services expenditures.
Three, benefits to individuals and families. There are 14 sections: retirement, retirement, retirement (service) fees, pensions, living allowances, relief expenses, medical expenses, scholarships, incentives, production subsidies, housing provident fund, rental subsidies, subsidies for the purchase of housing, and other expenditures on subsidies to individuals and families.
Four, subsidies to enterprises and institutions. Subdivided into four sections: enterprise policy subsidies, subsidies to institutions, financial subsidies, other subsidies to enterprises and institutions expenditure.
V. Transfer expenditures. Subdivided into 2 sections: transfer expenditures between different levels of zf, transfer expenditures between the same level of zf.
VI. Gifts. Subdivided into 2 sections: gifts to the domestic, gifts to foreign countries.
VII. Interest Expenditures on Debt. Subdivided into 6 sections: interest payments on treasury bills, interest payments on borrowings from banks, interest payments on other domestic borrowings, interest payments on borrowings from foreign zf, interest payments on borrowings from international organizations, and other interest payments on foreign borrowings.
Eight, debt service expenditures. Under 2 sections: domestic debt service, foreign debt service.
Nine, capital expenditures. There are 9 sections: purchase and construction of buildings, purchase of office equipment, purchase of special equipment, purchase of transportation, infrastructure construction, large-scale repairs, purchase and construction of information networks, material reserves, and other capital expenditures.
X. Other capital expenditures. There are nine sections: purchase and construction of buildings, office equipment, purchase of special equipment, purchase of transportation, infrastructure construction, large-scale repairs, purchase and construction of information networks, material reserves, and other capital expenditures.
Xi, loan transfer and equity participation. Subdivided into six sections: domestic loans, foreign loans, domestic loans, foreign loans, equity participation, other loans and equity participation in the loan expenditure.
XII, other expenditures. Subdivided into five sections: reserve, reserved, supplementing the National Social Security Fund, undivided project expenditures, other expenditures.