http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E8%B4%A2%E6%94%BF%E9%83%A8%E5%85%B3%E4%BA%8E%E4%BF%AE%E8%AE%A22025%E5%B9%B4%E6%94%BF%E5%BA%9C%E6%94%B6%E6%94%AF%E5%88%86%E7%B1%BB%E7%A7%91%E7%9B%AE%E7%9A%84%E9%80%9A%E7%9F%A5 财政部关于修订2025年政府收支分类科目的通知 - 版本历史 2026-04-08T17:37:36Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8%E5%85%B3%E4%BA%8E%E4%BF%AE%E8%AE%A22025%E5%B9%B4%E6%94%BF%E5%BA%9C%E6%94%B6%E6%94%AF%E5%88%86%E7%B1%BB%E7%A7%91%E7%9B%AE%E7%9A%84%E9%80%9A%E7%9F%A5&diff=58318&oldid=prev 王志伟：​/* 2025年政府收支分类科目修订前后对照表（收入分类科目） */ 2025-07-02T12:09:48Z <p><span dir="auto"><span class="autocomment">2025年政府收支分类科目修订前后对照表（收入分类科目）</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年7月2日 (三) 12:09的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l19">第19行：</td> <td colspan="2" class="diff-lineno">第19行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>===2025年政府收支分类科目修订前后对照表（收入分类科目）===</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>===2025年政府收支分类科目修订前后对照表（收入分类科目）===</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{| class=&quot;wikitable&quot;</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{| class=&quot;wikitable&quot;</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;5&quot;|修订前（2025年） !! 修订情况 !! colspan=&quot;6&quot;|修订后（2025年）</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;5&quot;|修订前（2025年） !! <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;3&quot;|</ins>修订情况 !! colspan=&quot;6&quot;|修订后（2025年）</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>! <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;4&quot;|科目代码 </ins>!! <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;2&quot;|科目名称 </ins>!! <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;4&quot;|科目代码 </ins>!! <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;2&quot;|科目名称 </ins>!! <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;2&quot;|科目说明</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 </del>!! <del style="font-weight: bold; text-decoration: none;">标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>! <ins style="font-weight: bold; text-decoration: none;">类 </ins>!! <ins style="font-weight: bold; text-decoration: none;">款 </ins>!! <ins style="font-weight: bold; text-decoration: none;">项 </ins>!! <ins style="font-weight: bold; text-decoration: none;">目 </ins>!! <ins style="font-weight: bold; text-decoration: none;">类 </ins>!! <ins style="font-weight: bold; text-decoration: none;">款 </ins>!! <ins style="font-weight: bold; text-decoration: none;">项 </ins>!! <ins style="font-weight: bold; text-decoration: none;">目</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">增设 </ins>|| <ins style="font-weight: bold; text-decoration: none;">103 </ins>|| <ins style="font-weight: bold; text-decoration: none;">01 </ins>|| <ins style="font-weight: bold; text-decoration: none;">84 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">中央金融机构注资特别国债财务基金收入 </ins>|| <ins style="font-weight: bold; text-decoration: none;">中央收入科目。反映中央金融机构注资特别国债财务基金收入。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">增设 </ins>|| <ins style="font-weight: bold; text-decoration: none;">105 </ins>|| <ins style="font-weight: bold; text-decoration: none;">03 </ins>|| <ins style="font-weight: bold; text-decoration: none;">03 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">抗疫特别国债收入 </ins>|| <ins style="font-weight: bold; text-decoration: none;">中央收入科目。反映中央政府取得的抗疫特别国债收入。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">增设 </ins>|| <ins style="font-weight: bold; text-decoration: none;">105 </ins>|| <ins style="font-weight: bold; text-decoration: none;">03 </ins>|| <ins style="font-weight: bold; text-decoration: none;">05 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">中央金融机构注资特别国债收入 </ins>|| <ins style="font-weight: bold; text-decoration: none;">中央收入科目。反映中央政府取得的中央金融机构注资特别国债收入。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|}</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div> </div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">===2025年政府收支分类科目修订前后对照表（支出功能分类科目）===</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">{| class=&quot;wikitable&quot;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">! colspan=&quot;4&quot;|修订前（2025年） !! rowspan=&quot;3&quot;|修订情况 !! colspan=&quot;5&quot;|修订后（2025年）</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">! colspan=&quot;3&quot;|科目代码 !! rowspan=&quot;2&quot;|科目名称 !! colspan=&quot;3&quot;|科目代码 !! rowspan=&quot;2&quot;|科目名称 !! rowspan=&quot;2&quot;|科目说明</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">! 类 !! 款 !! 项 !! 类 !! 款 !! 项</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|  ||  ||  ||  || 增设 || 217 || 04 || 04 || 中央金融机构注资特别国债支出 || 反映使用中央金融机构注资特别国债收入安排的补充中央金融机构资本的支出。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|  ||  ||  ||  || 增设 || 229 || 11 ||  || 中央金融机构注资特别国债财务基金支出 || 反映中央金融机构注资特别国债付息支出。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|  ||  ||  ||  || 增设 || 229 || 11 || 01 || 中央金融机构注资特别国债财务基金支出 || 反映中央金融机构注资特别国债付息支出。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|  ||  ||  ||  || 增设 || 231 || 07 ||  || 中央金融机构注资特别国债还本支出 || 反映中央政府用于归还中央金融机构注资特别国债本金所发生的支出。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|-</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">|  ||  ||  ||  || 增设 || 231 || 07 || 01 || 中央金融机构注资特别国债还本支出 || 中央金融机构注资特别国债还本支出。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|}</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2025|5]][[Category:财政部]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2025|5]][[Category:财政部]]</div></td></tr> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8%E5%85%B3%E4%BA%8E%E4%BF%AE%E8%AE%A22025%E5%B9%B4%E6%94%BF%E5%BA%9C%E6%94%B6%E6%94%AF%E5%88%86%E7%B1%BB%E7%A7%91%E7%9B%AE%E7%9A%84%E9%80%9A%E7%9F%A5&diff=58317&oldid=prev 王志伟：​创建页面，内容为“{{wiki置顶}} =历史沿革= 2025年5月23日　　财政部关于修订2025年政府收支分类科目的通知　　财预〔2025〕41号　　2025年5月23日　　执行 =正文= 财政部（国库司、经济建设司、金融司）： 　　根据预算管理的需要，现修订《2025年政府收支分类科目》。 　　一是在政府性基金预算收入科目中，增设“中央金融机构注资特别国债财务基金收入”（1030184项…” 2025-07-02T12:01:48Z <p>创建页面，内容为“{{wiki置顶}} =历史沿革= 2025年5月23日　　财政部关于修订2025年政府收支分类科目的通知　　财预〔2025〕41号　　2025年5月23日　　执行 =正文= 财政部（国库司、经济建设司、金融司）： 　　根据预算管理的需要，现修订《2025年政府收支分类科目》。 　　一是在政府性基金预算收入科目中，增设“中央金融机构注资特别国债财务基金收入”（1030184项…”</p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2025年5月23日　　财政部关于修订2025年政府收支分类科目的通知　　财预〔2025〕41号　　2025年5月23日　　执行<br /> <br /> =正文=<br /> 财政部（国库司、经济建设司、金融司）：<br /> <br /> 　　根据预算管理的需要，现修订《2025年政府收支分类科目》。<br /> <br /> 　　一是在政府性基金预算收入科目中，增设“中央金融机构注资特别国债财务基金收入”（1030184项）科目，为中央收入科目，反映中央金融机构注资特别国债财务基金收入；增设“抗疫特别国债收入”（1050303项）科目，为中央收入科目，反映中央政府取得的抗疫特别国债收入;增设“中央金融机构注资特别国债收入”（1050305项）科目，为中央收入科目，反映中央政府取得的中央金融机构注资特别国债收入。<br /> <br /> 　　二是在政府性基金预算支出功能分类科目中，增设“中央金融机构注资特别国债支出”（2170404项）科目，反映使用中央金融机构注资特别国债收入安排的补充中央金融机构资本的支出；增设“中央金融机构注资特别国债财务基金支出”（22911款）及其项级科目，反映中央金融机构注资特别国债付息支出；增设“中央金融机构注资特别国债还本支出”（23107款）及其项级科目，反映中央政府用于归还中央金融机构注资特别国债本金所发生的支出。<br /> <br /> 　　本通知自印发之日起施行。<br /> <br /> 　　附件：[[#2025年政府收支分类科目修订前后对照表|2025年政府收支分类科目修订前后对照表]]<br /> <br /> ==2025年政府收支分类科目修订前后对照表==<br /> ===2025年政府收支分类科目修订前后对照表（收入分类科目）===<br /> {| class=&quot;wikitable&quot;<br /> ! colspan=&quot;5&quot;|修订前（2025年） !! 修订情况 !! colspan=&quot;6&quot;|修订后（2025年）<br /> |-<br /> ! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本<br /> |-<br /> ! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本 !! 标题文本<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |}<br /> <br /> {{wiki置底}}<br /> [[Category:2025|5]][[Category:财政部]]</div> 王志伟