Legal analysis: the economic classification of expenditure mainly reflects the economic nature and specific use of government expenditure. The economic classification of expenditure is divided into two levels: category and payment, and the subject setting is as follows: 1. Wage and welfare expenditure. It is divided into seven parts: basic salary, allowance, bonus, social security payment, meals, food subsidies, other wages and welfare expenses. 2. Expenditure on goods and services. A total of 30 items: office expenses, printing fees, consulting fees, handling fees, water fees, electricity fees, post and telecommunications fees, heating fees, property management fees, transportation fees, travel expenses, going abroad fees, maintenance (security) fees, rental fees, conference fees, training fees, hospitality fees, special materials fees, equipment purchase fees, engineering construction fees, combat fees, military fuel fees, and other military expenses. 3. Subsidies for individuals and families. Divided into 12: retirement fee, retirement fee, retirement (service) fee, pension, living allowance, relief fee, medical expenses, bursary, bonus, production allowance, housing accumulation fund, rent raising allowance, house purchase allowance and other subsidies for individuals and families. 4 subsidies to enterprises and institutions. It is divided into four sections: enterprise policy subsidy, institution subsidy, financial discount, and other subsidy expenditures of enterprises and institutions. 5. Transfer expenditure. It is divided into two parts: intergovernmental transfer expenditure at different levels and intergovernmental transfer expenditure at the same level. 6. gifts. There are two parts: domestic gifts and foreign gifts. 7. Debt interest expense. It is divided into six parts: debt interest payment, national bank loan interest payment, other domestic loan interest payment, foreign government loan interest payment, international organization loan interest payment and other foreign loan interest payment. 8. Debt service expenditure. There are two parts: domestic debt repayment and foreign debt repayment. 9. Capital construction expenditure. There are nine items: purchase of buildings, purchase of office equipment, purchase of special equipment, purchase of vehicles, infrastructure construction, major repairs, purchase of information networks, material reserves and other capital construction expenditures.

Legal basis: Budget Law of the People's Republic of China

Twenty-seventh general public budget revenue includes tax revenue, administrative fees, paid use of state-owned resources (assets), transfer income and other income.

General public budget expenditures are classified by function, including general public service expenditures, diplomatic, public safety and national defense expenditures, agricultural and environmental protection expenditures, education, science and technology, culture, health, sports expenditures, social security and employment expenditures, and other expenditures.

General public budget expenditures are classified according to economic nature, including wages and welfare expenditures, goods and services expenditures, capital expenditures and other expenditures.

Article 43 The central budget shall be examined and approved by the National People's Congress.

Local budgets at all levels shall be examined and approved by the people's congresses at the corresponding levels.

Article 44 The financial department of the State Council shall submit the preliminary plan of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination 45 days before the annual session of the National People's Congress is held.

Ninety-second governments at all levels and relevant departments have one of the following acts, shall be ordered to make corrections, and the directly responsible person in charge and other directly responsible personnel shall be investigated for administrative responsibility according to law:

(1) Failing to prepare and submit draft budgets, budget adjustment plans, draft final accounts, departmental budgets and final accounts, and approved budgets and final accounts in accordance with the provisions of this Law;

(2) Adjusting the budget in violation of the provisions of this Law;

(3) Failing to disclose and explain relevant budgetary matters in accordance with the provisions of this Law;

(four) the establishment of government funds and other financial revenue projects in violation of regulations;

(five) in violation of laws and regulations, the use of budget reserve funds, budget working capital, budget stability adjustment fund, excess income;

(6) Opening a special financial account in violation of the provisions of this Law.