Revenues which must be listed in the budget in accordance with relevant regulations, may not be concealed or incompletely listed, and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues.

• 按照规定必须列入预算的收入，不得隐瞒、少列，也不得将上年的非正常收入作为编制预算收入的依据。