According to what classification, government expenditure is divided into economic construction expenditure and social and cultural expenditure.

According to the classification of state functions, fiscal expenditure can be divided into five categories: economic construction expenditure, social and cultural expenditure, national defense expenditure, administrative expenditure and other expenditures.

I. Expenditure on economic construction

Economic construction expenditure is the main part of China's budget expenditure, which embodies the productive constructiveness of China's socialist finance. It mainly includes capital construction expenditure, enterprise potential transformation funds, science and technology three expenses, support for rural production expenditure, national material reserve expenditure, urban maintenance expenditure, geological exploration expenditure, support for the development of economically underdeveloped areas, enterprise liquidity surcharge, and simple construction expenditure of commercial departments.

Second, social and cultural costs.

Financially, social cultural and educational expenses refer to the expenses that must be paid by the public in the field of social and cultural education, which is generally called social cultural and educational expenses in China.

Social, cultural and educational funds mainly include personnel funds, operational funds, special funds and training funds for culture, education, science, health, publishing, communication, broadcasting, books, cultural relics, sports, earthquakes, oceans and family planning.

Third, defense expenditure.

China's defense expenditure includes personnel living expenses, activity maintenance expenses and equipment expenses. The living expenses of personnel are mainly used for wages, meals, clothing, etc. Officers, civilian cadres, soldiers and workers; Activity maintenance fees are mainly used for military training, construction and maintenance of engineering facilities and daily consumption expenses; Equipment expenses are mainly used for scientific research, testing, procurement, maintenance, transportation and storage of weapons and equipment.

The scope of China's defense expenditure includes not only active troops, but also militia and reserve forces, as well as social expenditures such as the support of some retired officers and the education of military children. China's defense expenditure is approved by the National People's Congress or the NPC Standing Committee and supplied by the state financial allocation.

Four. administrative expenses

Administrative funds refer to the expenses of the state budget for administrative organs, political parties, organizations and foreign affairs. Including the standing committees of people's congresses at all levels, governments at all levels, China producers' parties, democratic parties, CPPCC, people's organizations and overseas institutions.

Overseas expenses, hospitality, membership fees of international organizations, foreign pledges, disaster relief, gifts, etc. It is the financial guarantee necessary for the party and the state to lead, organize the national economy and conduct foreign affairs activities, and belongs to unproductive expenditure.

Extended data

The state has political, social and economic functions. The main function of the exploiting class is to oppress and exploit the working people internally for the benefit of a few exploiting classes; The main function of a socialist country is to protect the fundamental interests of the broad masses of working people at home.

Suppressing the destruction and resistance of domestic enemies, organizing economic and cultural life, building socialism, and defending against subversive activities and possible aggression by foreign enemies, that is, the internal and external functions of the country are closely related. ?