(December 31, 2005, the Ministry of railways announced come into force on the date of promulgation, 24th) Chapter I General provisions article to regulate the management of railway transportation income, according to the People's Republic of China Law on accounting, the People's Republic of China railway law and the relevant national financial regulations and policies, these procedures have been formulated.
Railway transportation income referred to in this regulation in article, refers to railway transportation enterprise in handling passenger and freight transport business and support operations, passengers, shippers, consignees of nuclear charge ticket, freight, miscellaneous charges, transport costs in General. Article management of railway transportation income refers to railway passenger and freight transportation bills, transport, income funds movement and transport revenue supervision and management of the whole process.
The basic tasks are: (a) supervision of passenger and freight business unit nuclear transport charges.
(B) transport income income money management, ensuring full and timely payment of funds the transportation income.
(C) for traffic income audit and accounting, preparation of financial statements, provide accurate income data.
(D) the funds among the various economic agents clearing revenue clearing and transport to provide accurate income data.
(V) is responsible for the railway passenger and freight transport ticket printing, supply, use and care management, ensure that transportation needs.
(Vi) is responsible for the preparation of railway transportation income budgets, and implementation.
(G) investigate and deal with illegal violations of various violations of railway transportation income.
Fourth railway transport enterprise shall be set at the corresponding level transportation revenue management Department, responsible for the company's transportation revenue management. The fifth article of the regulation is the basic work for railway transport income in railway transportation enterprises specification and management of transport revenue basis.
This procedure applies to all railway transport enterprises in China.
Chapter II transport income and the sixth railway transportation income is divided into passenger revenues, freight, railway construction fund, income collection.
(A) the passenger revenue refers to the railway transportation enterprise in the passenger transportation business and support operations, using rail transport document, required to passengers, shippers, consignees of nuclear charge ticket, freight and miscellaneous charges.
(B) freight revenue refers to the railway transportation enterprise in the goods transport operations and auxiliary operations, the use of railway transport documents, in accordance with the regulations to the shipper, consignee of nuclear charge freight and miscellaneous charges.
(C) refers to railway transport enterprises in railway construction in the transport of goods in the course of business, use of railway transport documents, in accordance with the regulations to the shipper, the consignee is imposed by the nuclear charge approved by the State railway construction funds.
(Four) generation collection is refers to railway transport enterprise in handle passenger, and goods transport business and auxiliary job in the, using railway transport notes or other dedicated notes, by provides to passenger, and checked people, and consignee nuclear received of following costs: 1. international transport should liquidation to foreign railway of passenger fare income, luggage, and package, and goods shipped miscellaneous; Mainland and Hong Kong through transport in the should liquidation to about railway party of passenger fare income, luggage, and package, and goods shipped miscellaneous.
2. loading and unloading charges and other operating charges.
3. passengers, shippers, consignees in advance.
4. other receivables approved by the Ministry.
Chapter III article railway passenger and freight transport of railway passenger and freight transport document management notes the scope and nature of railway handling passenger and cargo transport using a variety of tickets, baggage, parcels, freight invoice, passenger and freight fees receipt, fixed receipts, forms, collectively known as the railway passenger and freight transportation bills.
Railway passenger and freight transportation bill was approved by the State professional invoice, is security, railway transport shipping revenue enterprise accounting source documents, any units of the railway passenger and freight transport document shall not increase or decrease. Article railway passenger and freight transportation ticket printing of railway passenger and freight transport document formats, shading, specifications, ink, paper and other standards stipulated by the Ministry (international traffic tickets in styles and specifications according to the regulations of international railway cooperation organization).
Bill-printing shading produced by the Ministry. Railway passenger and freight transport document must be approved by the Ministry of railways and issued "railway passenger and freight transportation ticket printing proof" railway printing house printing.
Printing must be strictly confidential and secure system, quarterly printed bills of characters, numbers, order printed matters such as filling out "railway passenger and freight transportation ticket printing table", reported to the competent Department of the Ministry. Railway passenger and freight transport documents of the ninth set printing used in railway transport enterprises in railway passenger and freight transportation bill from the Enterprise Management Department of revenue to the Ministry of the specified printing set printing. Other railway transport enterprises and national railway through transport of railway passenger and freight transportation bills, by the standards of national railway railway company (company).
Other units and departments, will be allowed to print, use and railway passenger and freight transportation bills receivable bills of the same style.
Railway passenger and freight transportation bill printing costs.
When transport of railway passenger and freight transport documents, by handling of the files in passenger train approaches.
Article railway passenger and freight transportation bills lead, custody and use stations, use of railway passenger and freight transportation bill, lead to the enterprise revenue management Department. Railway transportation enterprises and its affiliated stations, shall set the instrument library.
Bill must have facilities to ensure safety, establish a strict storage and transfer system, and specify the person in charge, established paper ledger and sub-ledger master lead, used and balance, inventory on a regular basis.
Railway passenger and freight transportation bills, without the approval of superior revenue management Department, no mutual transfer and use. Fourth chapter transport costs of nuclear charge and the cost of clearing 11th transport nuclear charge in handling passenger and freight transport business of railway transport enterprises, you must use the Ministry of railway passenger and freight transportation under Bill nuclear transport charges. Using a computer system, you must use the railways unified system, ticketing software for transportation costs.
Railway passenger and freight transport document nuclear charge shall not be used except as provided in the Ministry of any costs.
12th transport nuclear resumption cost of railway transport-specific nuclear charge is divided into pay-pay, postpaid, prepaid, to the four.
Pay: passenger fares, baggage, parcels and freight and station fees to implement send accounting system, the station is responsible for billing, collection, send transport enterprise audit stated.
To pay: approved to handle cargo transport fees, halfway station and miscellaneous fees, the station is responsible for billing, collection, audit column reached the transport enterprise accounts.
Fu: the range of military transport after ticket, freight, escort car fees, and handling of goods after approved by the Ministry of transportation costs, the station is responsible for making and sending transport enterprise centralized auditing, reconciliation, and settlement settlement established by the Ministry to the specified unit.
Prepaid: railway passenger and freight transportation fee payer and payee parties signed an agreement under the principle of voluntary prepaid processing.
13th transport cost settlement settlement cost of railway transportation are divided into cash and non-cash settlement of two kinds. Tickets, forwarding of baggage and personal check, cargo transport costs incurred by nuclear cash. But for enterprises, institutions, organizations and units that enter into agreements to purchase the ticket and the fare and shipping, cargo transport fees can also be handled by non-cash method of payment.
Rules of the stipulation of the beginning of the following tickets and transport fees as cash settlement procedures.
Units to regular cargo, without affecting the station transport revenue receipts of deposit in Bank under daily summary can be settled.
Go through the cost of railway transportation collections in different places.
When there is a refund, the original collection procedures.
14th military settlement by paying for the transportation costs for handling military traffic, clearing the way for its transport costs, according to the relevant regulations are to be paid.
By handling after military transport, tickets, shipping and escort car handled after, according to other miscellaneous pay processing.
Station on military transportation of passenger and freight transport handle after, you should use the dedicated proxy votes and "after its military freight invoice."
15th freight billing postal railway transport enterprises under with the post office sign-owned the car transport or rent the trolley fixed-capacity transport mail contract settlement.
Freight a month in advance, month end close system and accounts on an accrual. 16th advance billing passengers or shippers to pay advance payment when receiving units should be issuing "prepayment deposit vouchers" as a basis for receiving from centralized management of railway transport enterprise.
Receiving unit should be established in advance units breakdown.
Already paid advance passenger ticket, shippers of goods when there are shipping charges or a refund of advance payment, receiving units should be based on the amount of fees receivable and recoverable advances to fill open "prepayment vouchers vouchers" as a basis for income or, if already paid refundable advances.
17th article line package and the goods name, and weight inconsistent of processing station found name, and weight inconsistent caused transport costs more received or less received Shi, by following provides processing: sent station found of, should again business votes, notes the joint not full Shi, application guest freight miscellaneous receipt or "station refund certificate" for fill back, column original transport income project, concurrent Telegraph notification station and the both income management sector.
Way station or train discovered, inform station. Notification of arrival discovered or to the midway station, train, when not received a telegram from stand up back, less shipping charges received by the station up on shipping income, extra notice refund of transport costs.
Station shall notify cabled station and earnings management.
Case repeat filling time consuming refund by the violation of the provisions of this article to the station.
And arrival of subsequent collection of railway construction Fund (without penalty) must be in the original transport of the items.
18th article rent, and occupied transport equipment costs of nuclear received railway transport enterprise foreign rental railway transport equipment Shi, should and rent, and occupied party signed rent, and occupied contract, by provides time and the standard nuclear received rental fee, and established "road produced rental, and using books", by signed of rental contract content should including contributions date and occurred late make Shi nuclear received late make gold, provisions, contract copy CC this enterprise transport income management sector. 19th transport change costs of treatment stations with baggage, parcels or goods when a consignment is canceled, original Bill withdrawn for cancellation should be marked "canceled check". Handled according to obsolete bills on the day. After processing the next day, the other stations "refund certificate" refund and recovery note (reimbursement of, transportation vouchers, proof of shipment) stations "refund certificate" to report.
The abolition of shipping fees incurred, filling freight and miscellaneous receipts of nuclear charge and receipt number, pay items and fill the amount written in the original notes in the notes column. Stations with baggage, parcels or goods changing station, arriving after the change to recalculate shipping costs, fill out the difference, in the freight and miscellaneous receipts of issuance or upon delivery stations "refund certificate" for compensation refund, the original change Bill report the transport enterprise revenue management Department, the other in waybill copy filed by.
New arrival station, charge transport costs when calculating the error made by the finding, should send queries to the primary station and its superior revenue management reply repeat the filling refund.
20th more, a small collection of treatment stations, must establish the railway passenger and freight transportation bills and statements of "three checks" (self-inspection, mutual inspection, test) the review system to prevent the occurrence of errors.
Send a review found calculation errors, should supplement refund in time, cable station and the enterprise revenue management Department, Supplement for a refund, the original transport of the items.
Station find station received less transportation costs calculation error collection, should the cable stations and its superior revenue management Department query reply handling complement, and accounts receivable (excluding railway construction fund) other income. Revenue Management Department of railway passenger and freight transportation bill found, less collection than fill back costs of passenger and goods transport regulations limit, should be issued "notice of fare revisions", "supplement payable", "refund notice" column on the accrual accounts, notify the receiving station, the handle repair back.
The receiving station due to exceptional circumstances, the handling repair refunds when there are difficulties, may entrust relevant stations, processing, concerning correspondence show that reported income management business.
And arrival of subsequent collection of railway construction fund must be in the original transport of the items. More collections for more than 180 days less to handle, receiving less compensated by those responsible, responsible cannot afford the compensation or receiving less units of responsibility, by the units responsible for compensation, in units operating expense account expenditures.
Receivables transfer operation financial sector included non-operating income. 21st late-payment processing unit of transport costs is not delivered on time transportation costs or transfer cheques delivered short, and belongs to the shipper, the consignee's responsibility the Bank refund, according to the late transport expenses. Arrears, owe payment unit to fill open "transport income compensation report" to recover the arrears, according to the nuclear charge late payment.
And recovery of arrears should be in the "transport receipts of income and expenditure" separately in the report. 22nd article of shipper's liability payment processing in the course of transport, to belong to the goods caused by shipper responsibilities change, finishing and strengthening repair manual or packaging, materials, stations should be issuing "advance notice", using the proceeds to pay for transport. Advances of less than 1000 Yuan, offset it against the advances of the other income; advances in 1000 and above, advance transportation enterprise's accounts receivable. Advances should be "advance notice" and related documents with the goods arrived, responsibility of the arrival to the consignee to recover; advances in 1000 Yuan from the advance of resumption of transport enterprises of other income, advances in more than 1000 Yuan and by the recovery of advances advances to expenditure of the transport enterprise liquidation of transport enterprises.
Occurred and recover the advances shall be in "transport receipts of income and expenditure" separately presented, together with notice of payment and recovery of advances.
Article 23rd, less payment processing revenue management auditing, reconciliation, discovery stations, trains and full payment of contributions does not comply, according to many, a smaller payment processing issues ", less contributions revised notice", and listed on the accrual accounts.
Less payment period shall not exceed 30 days, less time outstanding contributions, transfer operating advances from the financial sector to remain at the same level, from the duty station, the deduction of return in a responsible wage.
When you fail to deal with contributions by more than 180 days, turn operating financial sector included non-operating income. Fifth chapter 24th transportation revenue receipts of income income management basic requirements for the management of passenger and freight business units must establish a strict system of management of transport revenue receipts, designate a person responsible for transport revenue receipts of storage, deposit and accounts table presentation, and is in charge of accounts payable system.
Full-time personnel responsible for traffic income receipts may not be directly handled foreign passenger and freight transport and payment business.
Income receipts storage site must have safety equipment and precautions.
Station to the Bank to deposit the income when income from savings to send vehicles, sent and sent from the vehicle on the way to the Bank, must be made by public security personnel escorting, no police station, escorted by the webmaster, with daily cash receipts should be used when more than 10,000 yuan motor vehicle deposit in Bank. Passenger trains shall be equipped with safety deposit box deposit bills and funding, and the conductor or designate is responsible for the management, guarantee the absolute security of bills and cash.
Train crew work ended when contributions, contributions must be escorted by police to the premises. 25th income receipts of deposit Department of transport railway transport enterprises and the passenger and freight business units at a local bank to open transport income deposit account. Local station with no bank or do not open an account in a local bank, superior revenue management Department should be the date set and specifies that the trains will transport revenue receipts sent to the payment kiosks save meeting or by the revenue administration sent special delivery. Transportation revenue savings per household should be established at all levels "income income Bank journal".
Stations on a monthly bank statement revenue management Department.
Income receipts must adhere to the principles of management accounts, income range indoors and not for transportation other than the payments business. Station, transport revenue receipts must deposit in Bank before collection at 12 o'clock the next day, and at a fixed date turned in superior revenue management Department. Transportation revenue accounting units at all levels should be higher provision income funds to pay for transportation.
Contribution units at all levels must work to compress funding transit time, accelerate cash flow. Income at all levels should deposit account interest income in the banking settlement account in the month, revenue management Department should be as stipulated in the Ministry, according to quarterly income deposit settlement accounts in railway construction during the period of the Fund's total income income ratio calculation of railway construction fund payable interest on bank deposits, pay in full; other deposits interest income of the enterprise. Receipts for transportation income deposit accounts of the meeting related expenses incurred by the financial cost.
Passenger and freight business window change fund provided by the financial Department of accounts. 26th transport revenue receipts billing and reporting stations, train transportation revenue receipts should abide by the principles of first payment check, proceed to checkout on a daily basis. Checkout time except for those specific things, unified regulations for 18 points. Passengers at the station ticket office closing time is 24 points, closing time for the crew to work passenger trains ended. Transport of the month the account of revenue receipts during the month.
Implementation of computer ticketing and ticket station, trains, collection must be directly in the payment formalities before they can print billing reports. Cash should be handed over to count, not to cash the check. Checkout more should be stated on the same day pay, prohibited reservations out of accounts in cash.
Short by those responsible at Atonement, not in transport revenue receipts or looking for zero dingshu roll less. Stations, must be registered on a daily basis "transport receipts of income and expenditure", so payments correctly, consistent accounts payable.
"Transport receipts of income and expenditure", various bills, payment vouchers and related income statements at a fixed date to the superior revenue management Department for reimbursement.
Every time the conductor should correct ending value by editing the "car ticket transfer report", on the day of return together with the ticket stub pages, report page and a receipt will be sent to the unit revenue management Department.
27th transport income income income income in addition to the scope of the following areas, will be allowed to support: (a) the railways pay settlement.
(B) advance passenger and road outside accident and emergency or burial fees.
(C) the railway transportation enterprises approved to advance natural disasters needed.
(D) advance of shipper's liability on the way goods finishing transfer charge and packing up.
(E) advances the insured luggage, parcel claims.
(F) to pay cash.
(G) payment of luggage, parcels, goods are shipped to the overdue penalty; transportation plan approved by the payment of railway transportation enterprise for breach of contract.
(H) return of travelers and shippers, consignees of passenger and freight transport costs.
28th receivables management of railway transport enterprise entrusts to the charge by other units available, the Parties shall enter into a collection agreement, the receiver will be required to authorize parties to carry out the liquidation at a fixed date. Transportation revenue management is responsible for cash management, in accordance with the regulations of transportation revenue ledger accounts and is responsible for handling the liquidation to the other party. Handling cash on business except as otherwise provided by railways, through consultation by both parties to agree to the nuclear agency service fees, agent fees standard mutually agreed by both parties.
Charge d ' affaires accounting fees as other business enterprises, required to pay taxes.
Sixth international transport revenue management article 29th international transport passenger tickets on sale and recover the international transport passenger revenue settlement cleared by the Ministry of railway international multimodal transportation Center (hereinafter referred to as clearing). Organization of railway transportation enterprises reported international intermodal passenger tickets put on sale by the units to be sold the enterprise revenue management Department stated, the collection of foreign railway fares go Clearance Center stated.
China international travel service head office and its branches for sale, international, intermodal transport passenger ticket, summarized by China international travel service head office is responsible for directly related to clearing and settlement, by clearing the audit stated, international combined transport trains belonging to the national railway as its domestic ticket fares and monthly full sleeper fares for trains served as transport companies.
Reach of Chinese railway passenger tickets, sleepers and additional costs, end of the passenger by the conductor to recover when reporting revenue management Department.
Transit railway sleeper passenger tickets and additional fee receipt by the conductor before passengers reach the departure station to recover and prepare "transit international transport passenger ticketing and statistics" with "car ticket transfer report" reporting revenue management Department.
30th international multimodal transport luggage, parcel freight presentation sent the international multimodal transport of luggage, parcel calculated by station nuclear domestic and abroad the whole transport fees, bills and income reported sending the transport enterprise revenue management Department stated. Collection of foreign transport fees with the collecting and transportation enterprise of payment clearing.
After arriving at the international transport luggage, parcels delivered by the arrival, baggage, parcels run entry reported to the Department of enterprise revenue management Department reported clearing Center.
Transit Railway luggage luggage, parcels, parcel by the exporting country be run entry (copy) reported to the Ministry of transport enterprise revenue management Department report clearing Center.
Presentation of the 31st international intermodal goods transport costs of import and export goods Bill and the provisions submitted to the supervisor of transport income the accounts of revenue management Department.
Seventh chapter income accounting 32nd graded railway transportation income accounting accounting system.
33rd transport revenue accounting principles (a) the income accounting is based on actual business, conduct all its business in accordance with accrual accounting principles, reflect transportation income dynamics.
(B) send accounting system is adopted nuclear transport revenue collection, the station is responsible for billing, collections, sent by the companies responsible for auditing according to transport accounting for the revenue account totals by month, itemized billing.
(C) used for the transport of revenue accounting original voucher must be approved, unaudited accounts shall not be used as column basis.
Eighth chapter revenue supervision and inspection of the 34th railway transport enterprise revenue management internal audit, accounting, field inspection method, income funds and shipping revenues is the whole process of supervision and inspection in order to guarantee the right of railway transportation income of nuclear charge and complete surrender.
Income management of railway transport enterprise, the enterprise does not implement or incorrect implementation of the rules and regulations of the disciplinary offence and made the wrong decision, and the right to correct or cancel and, if necessary, Report Manager or higher level departments supervise the implementation. Revenue management in railway transport enterprises, internal breaches of transportation revenue discipline of the business units and individuals, empowered to make decisions and administrative sanction of financial penalties proposed.
Responsibility units shall be in accordance with the required deadline, the results and corrective action reporting revenue management Department. 35th railway traffic income audit responsibilities audit of the company's transportation revenue source documents, should focus on transport enterprise revenue management Department. Revenue management is responsible for the various transport stations, La l income statements, bills, payment voucher for a comprehensive audit, confirm the charges are correct, money paid paid, without examination shall not be stated.
Found less, overcharged, underpaid, overpaid shall promptly notify the responsible units to handle fill, and guaranteed income intact, for monthly totals and itemized billing to provide correct data.
Revenue management authority on the passenger and freight business (sale) system, inspect the generated raw information, and to supervise and inspect network security, accuracy of the information.
Article 36th audit staff in their passenger and freight business units reported railway passenger and freight transport document, report, review, has the following powers: (a) the railway passenger and freight transportation to submit Bills, reports, submissions and quality requirements.
(B) oversee passenger and freight business unit belonging to the transport Revenue Bill save the meeting.
(C) access and transport revenues related to the accounts table, vouchers, documents, information. (D) the audit found problems, submit to the responsible unit for disposal.
Responsibilities, such as no special reason, must be processed within the time limit according to feedback in a timely manner. 37th traffic income audit responsibilities of railway transport enterprise traffic income audit, organized by the enterprise revenue management Department for transport inspectors to implement. In the context of the inspection required, check whether the passenger and freight business units calculate correctly, nuclear transport charges, on completion of the income whether the requirement stated, payment, various bills related to income, whether the forms fill out standard, notes railway passenger and freight transportation, safe keeping of funds, investigate and deal with violations of various violations of transportation income.
Guide the work stations, regulation of transport revenue base, plug revenue loopholes, ensure the correct nuclear charge and complete surrender of income.
Article 38th inspectors in carrying out inspection tasks, have the following powers: (a) request units under inspection briefing and inspected; right of access, storage, detention and income relating to the work of the various account sheets, vouchers, documents, information.
(B) notices of violations found in the inspection, at the inspection site are authorised to stop.
(C) identification of stations, train passengers travel vouchers.
(D) participation in the responsible unit for the Transport Conference on analysis and treatment of problems of income. (E) problems found in the audit submitted to the responsible units for disposal.
Responsibilities, such as no special reason, must be processed within the time limit according to feedback in a timely manner, and will deal with the results and the corrective actions submitted to the next higher revenue management departments and inspectors of the sending unit. (Vi) by car inspectors on a mission from visa, without cars, mats and other restrictions.
The accessibility to the stations concerned, the use of railway telephone, send a message by telegraph shall be exempt from restrictions. 39th traffic income audit jurisdiction of railway transport enterprise revenue management Department, respectively, in accordance with their respective areas of jurisdiction, organizing inspection staff to carry out inspection of railway transportation income.
In this jurisdiction, to railway passenger and freight transportation charges covered the work of railway transportation enterprise units and passenger trains (including immigration international intermodal passenger trains), as well as railway transport enterprises engaging in railway transport service or agency, may involve inspection of railway transportation income. The income management of railway transport enterprise sector at the time of inspection, thinks it is necessary to other jurisdiction of railway transportation enterprise, to issues involving the shipping income survey, approved by the joint revenue management Department at a higher level, you can go to investigate.
Governing-party revenue management departments should send personnel to assist in the investigation. 40th armbands railway traffic income audit of inspection certificates and inspection certification and inspection armband is proof of transportation revenue inspectors to perform tasks and marking (model in annex 1). In carrying out inspection tasks, should be relevant to the investigation unit officer to produce an inspection warrant.
When inspecting passengers vouchers required attire, armbands of worn inspection.
Nineth part transport accident 41st accident classification and level of income (a) income type of accident divided into cash, bills and bad debt losses.
1. cash: cash is lost, stolen, robbed.
2. Note: in printing, storage, distribution, sending, transportation and use of railway passenger and freight transportation in the notes (included in the sending, to railway passenger and freight transportation bills and semi-finished products in the printing process), lost, destroyed, stolen, short.
3. bad debt losses: uncollected income income is due to negligence.
(B) the income level is divided into general accident, large accidents and major incidents.
1. General: the loss was less than 10,000 yuan.
2. accidents: the loss was more than 10,000 yuan and less than 100,000 yuan.
3. major accidents: the loss was 100,000 yuan and above.
42nd in calculating accident (a) loss of cash, bank notes, and bad debt losses according to the actual calculation.
(B) the card paper tickets and printed with a fixed amount, calculated at par value.
(C) sections each with a calculated according to snip the maximum amount.
(D) proxy votes are calculated at 1000 Yuan for each group.
(E) computer soft paper ticket is calculated by per 1000.
(Vi) baggage, parcels, tickets, receipts, miscellaneous charges for passenger transport are not printing the amount calculated according to each group of 500 yuan of bills.
(VII) the waybill, shipping amount miscellaneous receipts, such as printing bills calculated per 1000 Yuan for each group.
(VIII) to railway passenger and freight transport document cases of used amount calculation instruments as described above.
(IX) use send railway passenger and freight transport document can determine the amount of actual loss of income, calculated according to the actual loss of income caused by, unable to determine the actual loss calculation instruments as described above. Article 43rd incident handling
Traffic income when the accident occurred, should protect the scene and immediately advise the revenue management Department and the public security departments, timely detection. After the accident on the 5th to the enterprise revenue management Department "transport incident report form of income" and with responsibility for writing materials. Major, major accident shall promptly report in writing the Ministry of railways.
Transport accidents with the exception of income economic compensation, the seriousness of those responsible be given administrative punishments, administrative liability for serious cases should be investigated for competent leadership.
Accidents in General handled by the station, and reported to the enterprise revenue management Department.
Major, major accidents by railway transportation enterprises, and reported to the Ministry of revenue management Department.
44th transport income of economic compensation for economic losses caused by accidents shall be under the responsibility and responsibility unit liability, responsibility for inability to compensate part of the unit is responsible for the accident compensation, accident compensation recovered the original subject, which notes other income included in accident claims.
The tenth chapter 45th transport revenue information and computer management information and statistical information management in railway transport enterprises to establish complete transportation information management system, designate a person responsible for transport revenue management and production, efficiency, efficiency indicators such as data collection, analysis, forecasting, storage, feedback, and passed to the Ministry. Monthly railway transport enterprise accounts, checkout is completed on railway passenger and freight transportation bills, the report should be balanced, partial and complete transfer to the statistical offices. Send the waybill, ticket issue, alternative vote, section tickets last for the 5th of the next month, military transportation waybill, proxy votes after the last batch of 7th case of statutory public holidays will be rescheduled.
Completed statistics on the statistics of the passenger and freight transport documents, reports, and should guarantee not lost, deficient, not to be mixed according to the types of bills, station bound and returned in a timely manner send revenue management Department.
46th all income management of railway transport enterprise computer management departments and stations, shall establish a computer management system. Income management of railway transport enterprise, you must use the Ministry of unity to promote the computer's operating system and application software; according to the changes in passenger and goods transport regulations, maintain and modify the application parameters to ensure correctness of the audit work and the integrity of the income.
Revenue Management Department to change equipment, must conform to the provisions of the railway transportation income information management requirements. All railway transport enterprises to use passenger and cargo tickets, ticket software, information must be provided for transport revenue management standards interface.
Part of the software involved in transport revenue management must meet the requirements of this regulation, in order to ensure correct accounting of all funds and remit the, correct settlement of claims and debts, gradual presentation of income statement correctly.
11th chapter supplementary articles article 47th Division of this practice by the Ministry of finance is responsible for the interpretation.
All railway transport enterprises under this regulation, combined with their specific situation and reported to the Ministry of railways of the implementing regulations for the record.
48th article of the regulation come into force on the date of promulgation. Annex: 1. inspection card, and inspection armbands, and inspection seal style 2. railway transport income report format and the description annex 1: inspection card, and inspection armbands, and inspection seal style 1. inspection card positive style = ┌-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐│││ 中华人民共和国铁道部 │
│ 收入稽查证 │
│ 铁路运输收入稽查证 │
│ 第 号 凭 此 证 │
│ Unit __________ │ │ ┌ ┐-1. inspection station, passenger and freight trains (including ││││ international combined transport trains, locomotives, post name __________ │ │ │ │ and various special purpose vehicle) shipping receipts and shipping charge │ │ │ │ 入工作； │
│职务__________ │ │ 2.出入车站和有关处所； │
│ └───┘ 3.通过站、车寄送文件，使用│
│ 铁路电报电话； │
│ 自××年×月×日 食宿； │
│ 至××年 X x date, not subject to vehicle types, I don't limit. │ │ │ └ Issued units----------------------------------------------┘ =tbl/> 3. examiner style armbands (Editor's Note: the icons here see original) check armbands for diamond, made with green, yellow silk embroidered embroidery.
Profile 100mm on a side, "check" the Word as Tahoma, size width 23mm, higher 26mm "x x" for print, size width 10MM, 12mm. 4. check the seal design (Editor's Note: the icons here see original) check seal style round seal.
Dimensions: (1) shape 25mm in diameter, (2), outer ring width 1.5mm and (3) "revenue inspection" for the song, placed below the stamp and (4) other appropriate font size.
Annex 2: income statement formats and description (another issue)