Administrative Measures For Financial Instruments

Original Language Title: 财政票据管理办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201212/20121200379245.shtml

Administrative measures for financial instruments

    (October 22, 2012 the Ministry of Finance promulgated as of January 1, 2013, 70th) Chapter I General provisions

    First in order to regulate financial instruments, strengthening the Government non-tax revenue collection and management and financial supervision, maintain the country's financial order and protect the legitimate rights and interests of citizens, legal persons and other organizations, in accordance with relevant regulations of the State, these measures are formulated.

    Second printing of financial bills, purchasing, distribution, use, storage, verification and destruction and monitoring inspection activities and procedures apply.

    Third article this approach by said financial notes, is refers to by financial sector prison (printing) business, and issued, and management, State, and institutions, and has public management or public service functions of social groups and the other organization (following referred to "administrative institutions") law charged Government non-tax into or engaged in non-profit sex activities charged property Shi, to citizens, and corporate and other organization issued of voucher.

    Financial instruments are financial and accounting vouchers, financial supervision and audit departments is an important basis for checking.

    Fourth financial sector is the financial instrument of the authorities.

    Ministry responsible for national financial instruments management work, bear the printing of the central unit of financial instruments, issuance, cancellation, destruction and supervision and inspection work, guidance financial instrument management.

    People's Governments of provinces, autonomous regions and municipalities directly under the financial sector (hereinafter referred to as the provincial financial Department) responsible for the administration of financial printing of bills, issue, cancellation, destruction and supervision and inspection work, guide subordinate financial instruments financial sector management.

    Provincial finance department responsible for the administration of the following financial instruments apply to the application, issuance, cancellation, destruction and supervision and inspection work.

    Fifth financial departments should actively promote the reform of financial bills electronically, based on computer and network technology, electronic invoicing, automatic verification, tracking, source control, improve management level of financial instruments.

    Chapter II the types of financial instruments, the scope and content

    Sixth the types and scope of financial instruments was as follows:

    (A) non-tax revenue such instruments

    1. General notes for non-tax revenue, refers to the administrative unit charged General certificate issued when the Government non-tax revenue according to law. 2. special notes for non-tax revenue, refers to a specific administrative institutions receive specific government non-tax revenue according to law when issuing special certificates.

    Includes administrative fees Bill notes, Government funds, State-owned resources (assets) revenue bills, notes confiscated.

    3. non-tax revenue payment book, refers to the implementation of government non-tax revenue collection management system reform of administrative institutions General certificate issued when the Government non-tax revenue collection.

    (B) the settlement class notes

    Funds between bills, refers to administrative institutions in the event of a temporary receipt, collection and internal funding settlement authorizing voucher.

    (C) other financial instruments

    1. donations for public welfare bill, refers to State organs, public institutions, social groups and other nonprofit organizations shall accept documents issued by public donations.

    2. medical fee bills is a non-profit health organization engaged in medical services medical income certificate issued by.

    3. Note on contributions of community groups, is to refer to legally established social groups when membership dues charged to issue the vouchers.

 
4. other instruments managed by the financial sector.

    Article seventh financial instruments include both fixed and non-fixed form.

     Non-fixed Treasury notes notes notes should include the name, code, paper manufacture, project, standard, quantity, amount, payment, invoice date, invoice and its use, invoicing units, one, Checker, and more.

    Fixed financial notes notes notes notes should include the name, code, seal, amount, invoice date, invoice and its uses, and so on. Article eighth non-financial instrument General settings fixed triple, including stubs, receipts, accounts, each time using different colours to differentiate. Fixed General settings two financial instruments, including stubs, receipts.

    Stub retained by the invoice receipt payment receipt portion, accounting by invoice vouchers. Non-tax revenue payment is not fixed in general financial instruments, General settings, five, including slips, debit voucher, credit note vouchers, receipts, counterfoils.

    Single stock back practice units, debit voucher and credit voucher from the contributor, the payee bank retirement, contributors to the receipt by receipt portion, the stub received by the practice unit retained.

    Chapter three financial bills printing

    Nineth financial instruments above the provincial financial Department in accordance with management permissions prison (seal).

    Tenth fiscal departments at or above the provincial level should be determined in accordance with the national provisions relating to government procurement and financial printing paper business, printed and signed the contract.

    Financial bills printing enterprises shall, in accordance with the printing contract and financial institutions design printed bills.

    Forbidden reproduction, counterfeit or altered financial instruments. 11th printing of fiscal instruments fiscal departments at or above the provincial level should be used to determine special products for anti-counterfeiting.

    Prohibit unauthorized production of special products for anti-fake, use or falsify financial instruments. 12th financial instruments should be unified national patterns of financial instrument manufacture.

    Financial instrument manufacture of shape, size, and color by the uniform provisions of finance.

    Prohibited to counterfeit or altered financial instruments manufacture prohibiting printing on non-financial instruments financial instruments manufacture. 13th leaflets, financial instruments should be used. Financial instruments in the autonomous areas, you can print a local national.

    There is a genuine need, you can use printed both in China and abroad.

    14th fiscal bills printing enterprises should establish bills printing management system and custodial measures, design templates for financial instruments, financial instruments producer Zhang Yinmo, use of special products, such as security and management person in charge, publishes financial instruments entrusted to another enterprise may not be printed, not to have a delegates printed notes outside the financial sector, other units or individuals for financial instruments.

    15th article printed after the termination of the contract, fiscal bills printing enterprises should be printed bills for supplies, information return entrusted the printing of bills financial sector shall reserve itself or to other entities or individuals.

    16th is prohibited outside the printing of financial instruments. 17th system of financial instrument does not change on a regular basis.

    National unified form of financial instruments for the time, content and requirements, determined by the Treasury; non-unified type of financial instrument version, content and requirements, the Ministry of finance and provincial finance departments in accordance with the functions and powers, respectively.

    Announcement of the financial paper version should be.

    Fourth chapter of financial instruments purchase and distribution 18th provincial following financial sector should be according to the needs in the region, in accordance with the financial management system up-level financial departments to submit plans and apply for financial instruments.

    Superior financial departments audited after issuing the financial instruments.

    Article 19th financial paper voucher purchase, time limits, nuclear old to apply for a new system.

    Purchasing financial instruments in accordance with the financial reporting relationships applying to the financial sector in General.

    Article 20th purchasing financial instruments for the first time, shall, in accordance with the prescribed procedures of the financial instrument purchase card.

    Certification for the financial instruments purchase of should submit an application letter, legal certificate, organization code certificate and a copy of the original, fill in the financial instruments of the purchasing card application form, and submitted evidence by purchasing financial instruments category.

    Purchase of non-tax revenue such instruments should be based on the nature of the collection of non-tax revenue respectively, submitted the following evidence:

    (A) the charging of administrative fees, and submitted to the State Council or provincial-level people's Governments and their financial, charging administrative fees approved by pricing authorities copies of documents;

    (B) receive Government funds, documents submitted to the State Council or the Ministry of finance authorized to receive Government funds copies;

    (C) the receipt of State-owned resources (assets) of income submitted to the State Council or provincial-level people's Governments and their financial departments authorized to receive copies of documents of State-owned resources income, or the relevant Department granted approval to lease, loan, file copies of the disposal of State-owned assets;

    (D) collection of confiscations, furnish the unit has confiscated punishment rights legal basis.

    Purchase of other financial instruments, respectively, submitted the following evidence:

    (A) the purchase of donations for public welfare bills, this unit meets the conditions for donation basis;

    (B) receiving and purchasing of health care bill, introduce the medical practice license and charges approved by the price departments above the county level file copy;

    (C) purchasing society dues Bill, statute of the social groups and the collection of contributions in accordance;

    (D) other materials as required by the financial sector.

    21st financial Department for accepting applications shall verify the material submitted by the applicant, meet the requirements, the financial instruments issued by purchasing certificates and the issuance of financial instruments.

    The financial instruments purchase certificate should include basic information, use the name of the financial instrument, non-tax revenue items (including standards), file based on the record, purchase tickets, review paper records, cancelled ticket records, ticket inspection and disciplinary records, destruction of paper records and other items. 22nd once again purchase the financial instruments, shall produce the certificate of financial bills and purchase, providing use of previous bills, including the types of bills, book (copy), starting and ending number, using the number, set aside, the charge amount and instruments stubs and so on.

    Financial Department for accepting applications for review, write-off the financial Bill stub and the issuance of financial instruments. Article 23rd purchase receiving and purchasing license not included in the financial instruments in the financial instruments, shall apply to the financial Department of the original issuance of the certificate of purchase and submit the corresponding material in accordance with this regulation.

    Financial Department for accepting applications for review, should be on the financial instruments purchase certificate of supplementary information about new financial instruments and the issuance of financial instruments.
24th financial instruments a number of purchasing this unit is generally not more than six months of use.

    25th when issuing financial instruments financial sector, can charge fees in accordance with the regulations, after the charge shall be paid into the State Treasury at the same level, under budgetary management.

    Fifth chapter of financial instruments, using and safekeeping

    Article 26th financial instruments using unit shall designate a person responsible for management of financial instruments, notes use registration system established, setting bills, ledgers, submitted the Bill to the financial sector in accordance with regulations. 27th financial instruments should be in accordance with the provisions of article filled out, legible, complete and true, seal is complete, content and amount.

    Fill in the wrong, should be completed separately.

    Fill out the error invalid for reasons of financial instruments, should be stamped void stamp or write "void", and preserved the Union, are not allowed to destroy. 28th fill out financial instruments should be consolidated in the Chinese language.

    Financial instruments which are printed in two languages, you can also use another language.

    29th financial instruments using units shall not transfer, lend, acting open, trading, unauthorized destruction or alteration of financial bills; no strings with financial instruments, financial instruments and other instruments may not be alternatives to each other.

    30th article printed by the provincial financial department fiscal bills should be issued in the administrative area, but the field unit deployment to use except in the case. 31st financial instruments should be used in accordance with the provisions.

    Not required, units and individuals have the right to refuse payment for payment, shall not be reimbursed for the financial sector.

    Article 32nd financial instruments after use, using units shall fill in the information requested, in order the clean financial Bill stub, bound, for safekeeping. Stub period is 5 years financial instruments. Shelf life to be destroyed, submitted to the original inspection notes issued by the financial sector after use.

    Shelf life is not full, but there are special circumstances need to be destroyed ahead of shall be submitted to the approval of notes issued by the financial sector.

    Article 33rd use but should be set aside on the destruction of the financial instruments, using units shall register and approval, destroyed the original notes issued by the financial sector.

    34th article financial notes using units occurred merged, and Division, and revoked, and terms change, or charges project was law canceled or name change of, should since changes of day up 15th within, to original issued notes of financial sector handle financial notes led purchased card of change or cancellation procedures; on has using financial notes of stub and yet using of financial notes should respectively registration register, reported Treasury door approved, and destroyed.

    35th financial instruments or the financial instrument purchase card loss, financial instruments the use of units should be identified, shall promptly report in writing the notes issued by the financial sector, and found within 3rd day of newspaper ads, declare it invalid.

    36th financial sectors, fiscal bills printing enterprises, financial instruments should be set special warehouse for financial instruments or counters, designate a person responsible for the custody, ensure the safety of financial instruments.

    Sixth chapter supervision and penalties

    37th financial sector supervision and inspection system shall establish a sound financial instruments, to fiscal document printing, use and management of inspection.

    Article 38th financial sector supervision and inspection should be carried out in accordance with the procedures and requirements prescribed, shall not abuse, and engage to the units under inspection shall not charge a fee.

    39th finance bills and financial bills printing enterprises should consciously accept the supervision of the financial sector to objectively reflect the situation, provide relevant information, not concealment, deception, or refuse, obstruct. 40th article units and personal violation this approach provides, has following behavior one of of, by County above financial sector ordered corrected and give warning; on non-business activities in the of violations, sentenced 1000 Yuan following fine; on business activities in the of violations, has illegal proceeds of, sentenced illegal proceeds amount 3 times times following not over 30000 Yuan of fine, no illegal proceeds of, sentenced 10000 Yuan following fine.

    A suspected crime, transferred to the judicial organs according to law: (a) in violation of regulations printed financial instruments, (ii) transfer, lend, series, acting open financial instruments; (c) forging, altering, buying and selling, unauthorized destruction of financial instruments and (iv) forging, forged financial instrument manufacture;

    (E) does not require the use of fiscal instruments manufacture;

    (F) the violation of provisions of special products for anti-fake production, use, falsification of financial instruments;

    (G) outside the printing of financial instruments;

    (VIII) other acts contrary to the provisions on administration of financial instruments.

    Units and individuals in violation of the rules for financial Bills involving revenue of any of the acts mentioned in the first paragraph of this article, in accordance with the regulations of the financial illegal activities penalties and provisions of 16th and penalties.

    41st, administrative staff of the institution in violation of the regulations of the financial sector, and favoritism at work, dereliction of duty and abuse of power, shall be subject to punishment; a suspected crime, transferred to the judicial organs according to law.

    42nd unit and individual treatment, refuses to accept the punishment decision may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.

    Not satisfied with the disposition of national staff, in accordance with the relevant provisions to apply for a review or appeal.

    The seventh chapter by-laws

    Article 43rd people's Liberation Army and people's armed police forces of the army bill management provisions shall apply.

    44th provincial financial departments in accordance with this approach, considering the actual situation in the region to formulate specific measures for implementation, reported the Ministry of finance for the record. 45th article of the rules implemented on January 1, 2013. September 21, 1998 issued by the Ministry of administrative institutional fees and governmental fund management regulations (finance fully (1998), 104th) repealed simultaneously.