(Released November 26, 2003, the Ministry of railways, the 13th) Chapter I General provisions article basis for specification for railway transport income and transport income management, according to the People's Republic of China Law on accounting, the People's Republic of China railway law and related financial policies, regulations promulgated by the State, these provisions are formulated.     Second this particular connotation of the term railway transport enterprises: People's Republic of China for railway passenger and freight transport business of all enterprises in the territory. National rail: refers to the financing by the Central Government building, managed by the competent Department under the State Council of the railway.     A State railway transport enterprise means railway companies and railway stations. Joint-venture railway: Central Government, local governments, enterprises or other investors in joint venture to build and operate railways.     For joint-venture railway companies for joint-venture railway transport enterprises. Local railways: refers to the construction of local funding, managed by the local people's Governments at the railway.     Place for local railway and local railway company for railway transport enterprises.     Pro tube railway: refers to the State or competent Department under the State Council officially accepted delivery of the Railway Administration for governing transport business Railway (hereinafter referred to as Pro line).     Pure cargo terminals: refer to national rail freight railway or railway accounts stand directly under the branch, and the assets transferred to freight handling passenger and freight business in full railway or railway stations directly under the station's goods yard on the accounts.     Passenger and freight mixed station: national railroad passenger and freight station.     Article transport receipts and revenue management and basic task of railway transport income in railway transportation enterprises handling passenger and cargo transport operations, use of railway passenger and freight transport documents and in accordance with the regulations to the passenger, shipper or consignee nuclear-charge tickets, shipping charges, fees and other charges related to passenger and freight transport in General.     Railway transportation income of railway transport enterprises in railway transportation income constitutes business income, for the main part of the compensation cost of railway transportation enterprises, transport railway transport enterprise product sales revenue is needed to sustain production and self-development of the railway's main source of funding, is the economic lifeline of the rise and fall of the railway.     Is on railway passenger and freight transport of railway income management Bill, income funds and transport revenue supervision and management of the whole process, is an important part of railway transportation enterprise's management and financial supervision, transport receipts and revenue management for promoting the development of railway transportation, speed up modernization of railway construction is important.     Management of railway transportation income and basic tasks are: (a) establish shipping receipts and shipping management accountability, supervision of passenger and freight transport business window right nuclear charge transport receipts.     (B) application of accounting methods to audit transport receipts, classifying, summarizing, and properly reflect the income dynamics of transport, already implemented by the accounting income, clean credit and debt, compact float to ensure transport receipts and the income the full and timely payment of funds.     (C) correctly and in a timely manner reflecting and processing between the railway authorities and railway transport enterprises under the State Council, all railway transport enterprises, railway transport enterprises, railway transport enterprises and other income clearing and financial settlement between the enterprises and institutions.     (D) management of passenger and freight transport bills, responsible for passenger and freight transport document printing and supply work, ensure that transportation needs.     (E) the strict financial and economic discipline, for the transport of income funds movement and transport revenue supervision and inspection of the whole process, prevent and investigate in the revenue and income of illegal settlement, delinquent behavior.     (F) revise and release targets are transport income in railway transportation enterprises and transport revenue budget, to enhance transport income analysis, provide accurate income data, try to organize transportation revenue, incentives to increase participation increased transport.     Fourth scope of application of this provision is People's Republic of China all railway transport enterprises and business units for transportation income according to the basic specification and management of transport revenue.     The guideline applies to railway passenger and freight transportation of State-owned enterprises, professional transportation companies, State-owned enterprises, joint-stock company, joint venture, etc. Chapter II railway transport system and management system of duty fifth income and transport income management, unit leadership responsibility system. Railway transport enterprises set the revenue management agency.     Stations and daily average cash income in 5000 and above or daily average total income of 100,000 Yuan or more (including non-cash settlement) business stood to clear bodies or (and) staff is responsible for revenue management and income, paid work. Revenue management departments should assume budgetary, accounting, regulatory, auditing, document management, computer technology, examiner and other duty personnel.     National railway transport enterprise transport sums and the transport income accounting units for railway (professional transport company), and railway branch, on van transport notes of professional audit work must in railway branch (not set railway branch of concentrated in railway) or professional transport company income management sector for; railway and railway branch, and professional transport company income professional management personnel number by railway, and professional transport company according to workload set.     National railway revenue clearing agencies, responsible for railway transport income clearing and financial settlement. Sixth mandate national railway transport enterprise specific duties of the transportation revenue management: Railway Administration (including professional transport company) is responsible for implementing the railway authorities concerning the rules and regulations of the State Council, and the development of implementing rules. In accordance with the transport revenue management and basic task management global income, research, analysis of transport revenue, to initiate and develop potential efficiency, increase transport increase, leakage and ensuring harvest, improve the economic efficiency of measures and incentives. For railway stations, stations, business income oversight and guidance. Is responsible for promotion and application of Revenue Department of computer software and hardware work, applied to the subordinate units and income related to the validation and monitoring of computer software, check. Preparation of the ordered transport revenue budget, establishing the economic activities analysis system, ensure the realization of transport revenue budget.     Reporting to departments of State Railways transport revenue accounting financial statements. Railway branch is responsible for implementing the railway authorities and railway-related rules and regulations of the State Council. Work organization, management of the unit's income, research, analysis, income, development incentives, organization units, tapping efficiency, increase transport increase, leakage and ensuring harvest and increase economic benefits. Preparation of the ordered and organized transport revenue budget, master the complete situation. Supply and management of passenger and freight transport documents. Audit presentation stations and trains passenger and cargo transportation bills and income statements, organizing transportation income funds handed over. Handle the sums paid and related transport fees and settlement, credit and debt, for railway transport income accounting financial statements. Inspection, guidance units in transport income.     Sector is responsible for income maintenance and management of computer software and hardware. Station manages the workshop, teams of transportation income. Split, released, completed transport revenue budget, organization and increasing passenger and cargo increased transport of workers blocking ensuring harvest. Lead, keeping and use of passenger and freight transport documents. Correct nuclear charge passenger and freight charges. Save for transportation income sinks and turned over.     Regular preparation of "transport receipts of income and expenditure" finish submit all revenue bills, statements, data, collection and reporting of information.     Other railway transport enterprise revenue management responsibilities by railway transport enterprise Express.     Article seventh income professionals the basic conditions (a) with secondary and above education.     (B) the ability to have a certain level of policy and organization of work, upright, and honest.     (C) revenue accountant should hold a railroad accountant accountant's practice qualification certificates issued by the Administration, and financial accounting theory, and computer knowledge.     (Iv) familiar with relevant regulations for passenger and freight transport and pricing policies.     (E) the master transport income-related rules and regulations.     Revenue management sector leader, in addition to the above conditions, the consent of the superior departments before the appointment.     Basic conditions of professional inspectors in addition to income, subject to training qualifying examinations Office posts.     Chapter III transport receipts and its article eighth receipts transport proceeds according to their relationship with passenger and freight transport services is divided into passenger transport receipts, freight transportation receipts, transit related takings.     Proceeds according to their ownership of transport include transport income, special receipts, receivables.     Nineth article passenger transport sums, and freight transport sums, and transport associated sums, and special sums, and generation collection (a) passenger transport sums passenger transport sums is railway transport enterprise in handle passenger, and luggage, and package transport business process in the, using ticket, and line well-paid, and passenger miscellaneous receipt and other dedicated notes, by about provides to passenger, and checked people or consignee nuclear received of fare, and freight, and miscellaneous and the other charges. 1. ticket takings. Sale of nuclear charge full fare tickets to passengers at the station, including the national railways and joint-venture railways, local railways, pipeline transport enterprise train ticket takings.     Ticket receipts, including: (1) passenger fare receipts, on sale in ticket receipts full fare income of passenger train at the station, including basic fare, and the various floating fare receipts.     (2) berth booking fee income.     (3) the station's waiting-room air conditioning costs.     2. baggage freight receipts.     3. ordinary parcel freight receipts.     4. parcel freight receipts.     5. mail train freight receipts.     6. mail receipts.     7. train ticket takings.     8. passenger receipts, including: (1) other receipts related to passenger and train.     (2) station passenger transport other income.     (3) the railway service pass fare receipts.     (B) freight transport income freight transport income in railway transportation enterprises of goods transport in the course of business, freight invoice, receipt of freight charges and other special instruments, required nuclear charge to the shipper or to the consignee's freight, fees, and other charges related to the carriage of goods. 1. the freight receipts. National railway station and nuclear charge, joint venture railways, local railways and pipelines, all charges of takings.     Freight income include: (1) freight, fast freight, own locomotives, freight cars and hire hang freight locomotives, freight cars, empty return charges, special trucks return charges.     (2) the new Lu Xin split the shipping costs.     (3) operational line freight.     (4) the Beijing-Kowloon line shunting freight.     2. electric surcharge.     3. goods vehicles technical operation of transit fees.     4. freight receipts, including: (1) pure air cargo terminal freight receipts.     (2) passenger and freight mixed transportation other income.     5. the container fee and a tarp fee (including local railway freight car tarpaulin, container fees, bring your own container management fees), deferred fee income.     6. grow up a haulage takings.     (C) transport related takings.     Railway departments under the State Council shall be presented receipts associated with the transport.     (D) is the professional special sums of sums of railway transportation income belongs to a State railway transport enterprise in all railway construction fund proceeds and interest, and the insured income. 1. the railway construction funds.     Approved by the national collection of railway construction funds. 2. a railway construction fund interest on the deposit.     Railway construction funds at all levels of transport receipts arising from the deposit account deposit interest. 3. the insured income.     Baggage, parcels and goods insured sums.     (E) Receivables receivables are railway transportation income should be liquidated in railway transportation enterprises other than the transportation, loading and unloading departments and other units of the funds.     1. internal and external handling charges and other operating charges.     2. international transport should liquidation to foreign railway passenger fare receipts, baggage, parcels and cargo freight income; and Hong Kong and the Mainland through passenger train should be liquidated in railway passenger fare receipts, baggage, parcels or goods incidental takings.     3. passengers, shippers advance.     4. other receivables approved by the competent Department under the State Council.     Fourth chapter transport income and tenth income income include passenger revenues, cargo revenue, net income, station's waiting-room air conditioning fee revenue and associated transport revenue. (A) passenger revenues 1. passenger ticket revenue. The station (including outlets, the same below) passenger fares sold revenue (excluding ticket system development gold, sleeper reservation fee and the station's waiting-room air conditioning fee). In particular: (1) the national railways and joint-venture railways, local railways, joint-stock railway and pipeline stations up for sale by the national railway passenger train to play full fare income (excluding through or into the joint venture railway, local railway section charging higher than national rail freight section fares income).     Including railway serves as international transport of passenger train from domestic and foreign railway fare for a domestic ticket sale revenue, whole sleeper fare revenue, railway of Hong Kong through train from Hong Kong, the Kowloon-Canton Railway Corporation stations up for sale by the Mainland, and the Mainland national railway fare income, as well as railway companies raised prices for better quality train fare revenues to float and float fare income. (2) national railway, and joint venture railway, and place railway, and joint-stock railway and the Pro pipeline station sale of joint venture railway, and place railway, and joint-stock railway and the Pro pipeline play of passenger train of full fare income and the national railway play train through or into joint venture railway, and place railway paragraph implemented segment billing above national railway freight part of fare income (that through or into joint venture railway, and place railway of freight mileage and the train grade by applies of equal starting at mileage of joint venture railway, and     Special fare and the difference between the country fare of local railways, trains by the railways Department explicitly). 2. baggage freight revenues.     The stations send baggage shipping and change of station freight domestic freight, international multimodal transport. 3. ordinary parcel freight revenues.     Station sent the parcel shipping and change of station freight domestic freight, international multimodal transport. 4. parcel freight revenues.     Send parcel freight station. 5. mail train freight revenues.     Professional transportation companies running mail freight train. 6. postal service revenue.     -Owned postal freight car of the train, between fixed capacity by car rental and postal confidential personnel and escorts.     7. sleeper booking fees (70%): (1) the national railways and joint-venture railways, local railways, Pro line national railway sold the station acts as the passenger train berth booking fee of 70%.     (2) the national railways and joint-venture railways, local railways, temporary pipeline station on sale of joint-venture railways, local railways, pipeline acts as the passenger train berth booking fee of 70%. 8. trains to supplement income.     Subsequent collection by passengers on the train fare revenue income and access the boarding passengers fares (fare is not included in the station's waiting-room air conditioning fee and ticket system development), sleeper supplement income, berth booking fees, passengers carrying overweight and overloaded transport fees and all kinds of fees.     9. other income associated with passenger trains: (1) train passenger ticket accident reparations. (2) berth booking fee (30%).     Sleeper passenger train of the station are available for sale at the booking fee of 30%.     (3) asset, facility rental fees. (4) the other.     That bus rental fee, and bus vehicles using fee, rental, and owned bus hanging freight, vehicles driving fee, package fare, Diners using fee, packages corporate car, and luxury train service fee, tours stay fee (belongs to train stay Council income), and empty fee, international transport in the occurred of passenger miscellaneous, railway passenger freight rules provides nuclear received of and train about of other various miscellaneous (specific who except).     (B) freight revenue 1. national rail freight revenues: (1) freight revenue: ① station and stop nuclear official business line of the national railway goods freight (excluding international transport domestic shipping freight, change at the station), fast freight, own locomotives, freight cars and hire hang freight locomotives, freight cars, empty return charges, special trucks return charges.     New road and split the shipping price.     ③, PO line, the Beijing-Kowloon line of Qinghai-Tibet line, big sand, the Houma-yueshan line, on xuancheng-Hangzhou line, xikang railway, the Nanning-Kunming line, neijiang-Kunming line, new line, rather the West line, Northern line (the spur line) freight.     ④ freight charge on the Beijing-Guangzhou line of Beijing-Kowloon Railway line diversion.     (2) electric surcharge.     (3) goods vehicles technical operation of transit fees.     (4) pure air cargo terminal freight other income: ① goods weighing charges, escort car fees, change fees for transport of goods.     ② the delivery fare, truck rental, dedicated, dedicated haulage railways, local railways and building lines.     ③ cleaning and decontamination costs, cooling, cold refrigeration costs.     II the Middle Road line rental charges.     ⑤ owned cars, leased railway freight car parking fees, non-serviceable car fee Brit rental charge, unloading operations, locomotive operation, windproof fees, railway terminal use charges.     ⑥ vehicle (including zero) or container overload penalty, station compensation received does not match the name of goods, weight, transport fees and payments, international intermodal transport in the freight charges.     ⑦ transportation plan payments, freight transport fees for late payment, recover the non payment of clearing of shipper liability.     ⑧ locomotive rental fee.     ⑨ freight bill payments.     ⑩ form on the staging costs of goods, material and the rules provided for in the railway freight other shipping fees (except with the specific).     (Editor's Note: here the number 11) Middle Road, Terminal and yard facilities of rental fees.     (5) fares for passenger and freight mixed points of delivery, truck rental, and dedicated lines, railways, local railways, line under construction truck toll revenue.     2. the joint venture railways, local railways freight revenue: (1) station and the nuclear charge of joint-venture railways, local railways freight revenues.     (2) freight revenue belonging to the joint venture railways, local railways.     3. pipeline transportation revenue: (1) station and stop the nuclear charge is not included in the Pro line of the national railway operation accounts freight revenues.     (2) freight revenue belonging to the pipeline.     (C) net income 1. station passenger transport other income: (1) station in subsequent collection of passenger ticket revenue (excluding station waiting room air-conditioning costs, ticket system gold), passenger luggage overweight shipping.     (2) station in supplement receipt and baggage, package name or weight does not match the transport fees and transport package freight and miscellaneous charges without a ticket.     (3) the platform ticket, ticket fees, visa fees, Luggage Storage service, door to door, carrying the staging, label, refund fees, station nuclear charge various fees, etc.     (4) the station passenger transport bill payments.     (5) Middle Road, Terminal and yard facilities rental fees (including VIP room fee).     (6) after its army passengers and cargo mixed passenger revenue and set out in the tariffs of railway passenger transport station of other passenger fees (except with the specific).     2. passenger and freight mixed transportation other income: (1) the goods weighing charges, escort car fees, change fees for transport of goods.     (2) cleaning and decontamination costs, cooling, cold refrigeration costs.     (3) the Middle Road line rental charges.     (4) the railway freight cars owned cars, leased parking fees, non-serviceable car fee Brit rental charge, unloading operations, locomotive operation, windproof fees, railway terminal use charges.     (5) vehicles (including zero) or container overload penalty, station compensation received does not match the name of goods, weight, transport fees and payments, international intermodal transport in the freight charges.     (6) transportation plan payments, freight transport fees for late payment, recover the non payment of clearing of shipper liability.     (7) the freight bill payments.     (8) cargo staging fees table materials and provided for in the rules of the railway freight other shipping fees (except with the specific).     (9) the Middle Road, Terminal and yard facilities of rental fees.     3. the joint venture railways, local railways, pipelines to pay the national railway passenger and freight transport liquidation of business-related services.     4. the joint venture railways, local railways, passenger fees paid by pipeline to the national railway (presentation by the competent Department under the State Council).     5. the joint venture paid to national railway railway railway service pass fare revenue (presentation by the competent Department under the State Council).     6. foreign rail serves as international combined transport trains on the Chinese railway passenger ticket revenue (presentation by the competent Department under the State Council). (D) the station's waiting-room air conditioning fee income.     The stations and trains nuclear charge passenger fares in the station's waiting-room air conditioning fee. (E) transport associated revenues.     State Railway Department column revenue associated with the transport. Fifth chapter revenue targets and transport revenue budget its 11th transportation revenue targets revenue target was the Railway Department in railway transport enterprises of the State railway company and professional transport guidance annual objectives set by the company.     Railway authorities on railway Bureau under the State Council, professional transportation companies transportation after full analysis, forecasting and expenditure factors, determining transportation revenue target and release the Taiwan Railway Administration, professional transportation company. 12th budget preparation and transport revenue budget is issued railway transport enterprise production and important part of the overall budget management, is the mandatory target of enterprise management, prepared each year by railway transport enterprise shall issue transport revenue budget. Railway administrations, professional transport companies according to the competent Department under the State Council issued the transport revenue expectations, combined with transportation, transportation of the enterprise market, transport capabilities, business objectives, and passenger and freight transport marketing budget, preparation of the units transport revenue budget, to a scientific and rational, realistic, and used as an important basis for organizing transportation.     Railway transport revenue budget should be made step by step, professional transport companies release, split, put it into workshops, team and establish vertical and horizontal management accountability at all levels. 13th budget assessment and analysis of budget management in railway transport enterprises to establish and perfect the system. Leaders at all levels should often organize transport from the relevant departments of revenue analysis, strengthening forecasting, evaluation, budget progress.     To develop viable measures to tap efficiency, increase transport increase, leakage and ensuring harvest, to ensure complete income tasks.     The sixth chapter of nuclear transport fees collection and clearing 14th transport fees nuclear railway freight and miscellaneous charges are preferred, shipper or consignee nuclear charge of all transportation funds, 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, Council stated.     To pay: authorized to handle cargo transport fees, halfway station and miscellaneous fees, the station is responsible for billing, collection, the audit stated.     Fu: the range of military transport of goods after freight, escort fees, and approved by the competent Department under the State Council of cargo handling after transport fees, the station is responsible for making and concentrated by audit, reconciliation and settlement established by the competent Department under the State Council to clear receipts to the specified unit.     To pay and back pay transport fees in addition to the provisions of railway freight transportation procedures by railway companies, professional transportation companies have agreed, however, must be approved by the competent Department under the State Council.     Prepaid: railway passenger and cargo fees in the payee and payer agreement be signed under the principle of voluntary prepaid processing. 15th transport fees of nuclear charge relief railway transport fees must, in accordance with relevant provisions of the regulations for passenger and freight transport of nuclear charge.     Unless the competent Department under the State Council provides applicants, the approval from transport enterprises shall not ultra vires at all levels to reduce or waive the rail transport fees.     16th freight settlement railway transport fees method of payment is divided into cash and non-cash settlement of two kinds.     Nuclear charge transport fees must be used to the railway passenger carriage rules and the provisions of the railway freight transport rules of passenger and freight transport documents, and without approval of the competent Department under the State Council shall not be used except as provided in passenger and freight transport document nuclear charge any fees. Tickets, luggage carriers and individual shipping packages and freight goods should approve the cash. But for enterprises, institutions, organizations and units that enter into agreements to purchase tickets and the tickets shipment, cargo and freight and miscellaneous charges, you can handle non-cash settlement.     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 premise of station transport income deposit in Bank and daily summary can be settled.     Railway transport fees do not handle collections in different places.     When there is a refund, the original collection procedures.     17th military settlement by paying for the transport of freight and miscellaneous charges for handling military traffic, freight settlement, according to the relevant regulations are to be paid.     By handling after military transport, shipping and escort fees paid after processing, according to other miscellaneous pay processing.     Station on military transportation of passenger and freight transport handle after, you should use the dedicated "maintenance" and "military transportation waybill after."     18th freight settlement of railway or postal railway station revenue management Department 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. 19th prepayment settlement when passengers or shippers to pay at the station in advance, stations should be issuing "prepayment deposit vouchers" as a basis for receiving, with receipts turned over to the railway station for transport (specialized transportation companies) centralized management.     Bus station, railway station (professional transport companies) shall advance units with a breakdown.     Already paid advance passenger ticket, shippers of goods occurs when freight and miscellaneous charges or a refund of advance payment, stations should be based on cost bills receivable and recoverable advance amount to fill open "prepayment vouchers vouchers" as a basis for station transport receipts or, if already paid refundable advances reported railway branch (professional transport companies). 20th article name, and weight inconsistent Shi of processing station should established sound luggage, and package and goods check pounds inspection system, found name, and weight inconsistent caused shipped miscellaneous more received or less received Shi, sent station found should again business votes, notes the joint not full Shi, application guest freight miscellaneous receipt or "station refund certificate" for fill back, column original income subjects, concurrent Telegraph notification station and the both income management sector. Midway station or train when you found does not match the description, weight, inform station handling transport fees supplement charge or refund. Station found does not match the description, weight in when a notification is not received the telegram, handled by the arrival of freight and miscellaneous charges up charge or refund, and cable stations and earnings management. Case repeat filling time, the station is responsible for getting a refund. Supplement for a refund, the railway administration, professional transport companies do not handle the liquidation. And arrival of subsequent collection of railway construction fund must include the original revenue account.     Joint venture railways, local railways national rail express name of goods, weight is not caused when freight revenue, for subsequent collection of the national railway freight line of the Taiwan Railway Administration reported income.     21st rental charges, royalties of the nuclear charge businesses (including the rail transport of non-core business units) rental of railway locomotives, rolling stock, lines, House, Station Road, such as production facilities, the lessor shall lease signed the lease contract, and according to the provisions and standards of nuclear charge rental fees.     Non-serviceable car using nuclear have received, in accordance with the rules of non-serviceable car use regulations.     Rental of the above-mentioned road, shall assign a person to handle, and the establishment of "asset rental, use the card", signed rental contract should include the date of payment and late nuclear charge late payment provisions, a copy of the contract segment income management. 22nd change fees make up for transport back to the station 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 to recover reimbursement of bills with the 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. Station handle luggage, and package or goods change station Shi, by change Hou of station by railway passenger freight rules and railway goods freight rules provides again calculation shipped miscellaneous, fill back difference, in delivered Shi issued guest, and freight miscellaneous receipt or "station refund certificate" handle fill refund procedures, original change notes reported station paragraph belongs income management sector, another to AWB for into transcripts left station filed by. New arrival found hair station, collect freight and miscellaneous charges when calculating the error should be cabled to the primary station and income Department query reply repeat the filling refund.     Supplement for a refund, the Taiwan Railway Administration, professional transport companies do not handle the liquidation. 23rd, small collection of stations, trains (passenger) must establish and perfect a Bills and statements of passengers "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 railway sub-earnings management and the station. Revenue Management Department of passenger and freight transport documents found, less collection than fill back costs of passenger and goods transport regulations limit, should be issued "notice of fare revisions", "repair voucher", "refund certificate" column on the accrual accounts, handled by the original collection stations fill the back.     Due to special handling at the receiving station repair refunds when there are difficulties, commissioned by station management, concerning correspondence show that reported income management business.     Found calculation errors of filling station review refunds, the revenue account.     Arrival found hair station, collect freight and miscellaneous charges when calculating the error receiving less, shall notify the primary cabled station and their revenue management query response handling section, and subsequent collection of original railway construction fund revenue account.     More collections for more than 180 days less to handle, receiving less compensated by those responsible, unable to compensate those responsible or receiving less units of responsibility, by the units responsible for compensation, in units operating expense account expenditures; the receivables transferred to operating financial departments included non-operating income. Seventh chapter 24th transport income management the basic requirements for passenger and freight transport income management business unit must establish a strict system of transport income management, selected political quality good, professional accountants are responsible for transporting sums of custody, deposit and accounts table presentation, and is in charge of accounts payable system.     Full-time staff dealing with the sums may not be directly handled foreign passenger and freight transport and payment business.     Receipts storage site must have safety equipment and precautions.     When the station to the Bank to deposit the proceeds from deposit sites 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.     Station according to income changes, increase the number of deposit in Bank in due course. Passenger trains shall be equipped with safety deposit box deposit bills and receipts, 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 transport receipts sink and deposit receipts and transport revenue accounting unit 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, according to superior departments date and specified trains will be sent receipts for deposit to pay the point sink or by the revenue administration sent special delivery. At all levels of income per household should be established for transport "transport income Bank journal".     Stations on a monthly bank statement revenue management Department.     Transportation receipts must adhere to the principles of accounts management, transport income range indoors do not handle payments other than business. Stations, train transportation receipts must be deposit in Bank before receiving the next morning, and at a fixed date turned in superior revenue management Department. At all levels of transport receipts and revenue accounting units shall be paid by higher provision for transportation income.     Contribution units at all levels must work to compress funding transit time, accelerate cash flow. Levels transport sums designed households of deposits interest income should in Bank knot card of month column account, railway branch, and railway and professional transport company should by State railway competent sector provides, according to each quarter transport sums designed households knot card period within railway construction fund accounted for all transport sums of proportion, calculation should paid railway construction fund bank deposits interest, full reported paid; other deposits interest by railway or railway branch, and professional transport company rushed reduction financial costs.     Records of the remittance documents, accounts of expenses by the transfer fee finance charges. 26th transport receipts billing and reimbursement the station, the trains transport receipts should abide by the principles of first payment check, proceed to checkout on a daily basis, monthly income should be stated in the month. Implementing computer ticketing and ticket station, train, collection must be directly in the payment formalities before they can print billing reports.     Freight bill for 18 passenger before checkout time is 24 points, closing time for the crew to work passenger trains ended. 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 receipts or looking for zero dingshu roll less. Station must register by the day "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 range transport income except as provided in the following areas, will be allowed to support: (a) pay approved by the competent Department under the State Council, arrived in the funds, and settlement.     (B) advance passenger and road outside accident and emergency or burial fees (except for the final station and bus depot is located the station).     (C) approval of the railway company to advance natural disasters needed (except for the final station and bus depot is located the station).     (D) advance of shipper's liability on the way goods finishing transfer charge and packing up.     (E) advances the insured luggage, parcel claims.     (F) payment of luggage, parcels, goods are shipped to the overdue penalty; railway or railway transport plan approval to pay liquidated damages.     (VII) paying cash.     (H) return passenger fares and the shipper, the consignee of the passenger and freight charges. 28th passenger receipts and passenger revenue accounting and settlement of (a) the passenger fare revenues by offering unit shall be responsible for auditing and trains, trains sharing authority, inside and through the statistical accounting. Berth booking fee revenue 70% statistics by train take the authorities to account.     According to the relevant regulations of the competent Department under the State Council to handle income clearing and financial settlement. (B) transit passengers for sale needs to change in the middle of the straight ticket, ticket records serve as train fares for the accounting income.     Have trips, seats connecting tickets on sale (offsite), ticket record play, train fare revenue for the accounting.     Express ticket fare income is determined according to the relevant regulations of the competent Department under the State Council. (C) prior to passenger boarding within the stipulated time for refund, offset it against the corresponding train fare revenues. In line with passenger transport regulations, Midway, arriving to handle refund, refund the refund belonging to this enterprise responsible for train fare revenues, direct write-downs the company fare revenue refunded belonging to foreign enterprises served as the train fare income, write-downs on corporate income, train fares.     Refund fee presentation by trains belonging. (D) the luggage shipping, parcel freight income, postal service revenue, train ticket revenue, parcel freight revenue, and mail train freight revenue and other passenger revenue by the receiving company is responsible for auditing.     According to the relevant regulations of the competent Department under the State Council to handle income clearing and financial settlement. 29th freight receipts and cargo revenue accounting and settlement (a) freight revenue by the sending unit is responsible for vetting, official business line of the national railway, the Beijing-Kowloon Railway line, PO line, the Qinghai-Tibet line, large sand line freight revenue by vehicle, less-than-carload, container, refrigerated vehicles, livestock, heavy-duty vehicles and tube, through the statistical accounting. Joint venture railways, local railways to send pass-through freight revenue by the standards of a State railway transport enterprise is responsible for accounting, payment.     According to the relevant regulations of the competent Department under the State Council to handle income clearing and financial settlement. (Ii) national railway road divided shipping plus Beijing-Kowloon Railway line, and the Beijing-Guangzhou line shunting freight rates, surcharges, freight transit electrification technology jobs and other income by the beneficiary enterprises are responsible for auditing the freight. By the joint venture railways, local railways express goods are nuclear countries for sending new Lu Xin split shipping charges plus Beijing-Kowloon Railway line, and the Beijing-Guangzhou line shunting freight, surcharges, freight transit electrification technology jobs and other income by the standards of the national freight railway transport enterprise is responsible for accounting, payment.     According to the relevant regulations of the competent Department under the State Council to handle income clearing and financial settlement. 30th of miscellaneous charges for delayed payment processing unit is not on-time delivery of freight and miscellaneous charges, or transfer cheques delivered short, and belongs to the shipper, the consignee's responsibility the Bank refund, according to delayed charges. Arrears, owe payment unit to fill open "transport sums owed 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.     Units to regular rail transport fees in arrears, the station should be reported to higher authorities to take appropriate measures in a timely manner, avoiding bad debt losses.     31st, 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.     Payment period shall not exceed 30 days less and less time outstanding contributions, transfer operations finance repayments of advances at the same level, deduction of payment made to the duty station, responsible wage return.     When you fail to deal with contributions by more than 180 days, turn operating financial sector included non-operating income. 32nd advances to deal with in the course of transport, to belong to the goods caused by shipper responsibilities change, finishing and strengthening repair manual or packaging, materials, stations can be filled on "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 33rd liquidation of rail related combined transport of freight and miscellaneous charges (a) export international cargo domestic transport fees, received by the station core, transport enterprise audit stated that the collection belongs. Import international cargo domestic transport fees, according to the rules of the railway freight transport rules and existing international transport regulations nuclear charge, the collecting stations owned transportation enterprises audited accounts.     Export and import international cargo domestic freight transportation enterprise in the assigned receivable according to tube, through presentation of transportation income.     (B) the opening lines and pipelines (except have been incorporated into the national railway transportation income accounting) among the collection of freight and miscellaneous charges, respectively, by the competent railway station, railway administrations, professional shipping company audit stated, according to regulations and rules shall apply to liquidation.     (C) the national railways and joint-venture railways, local railways to handle through transport of freight and miscellaneous charges, by the relevant railway company, professional transport company according to the provisions of rules shall apply to liquidation.     34th receivables management of railway transport enterprise shall be based on collection and actual needs, set the liquidation of the independent, self-financing institution, managed by the transport income management, and submit financial reports to the financial authorities. Handling of cash operations unless otherwise provided by the competent Department under the State Council should approve the Agency service charge, commissioned by the receiver and agent fees standard may be agreed.     Collection agency fees charged by the clearing house as other business revenue accounts and pay taxes as required.     The collection must be before the 20th of the next month (if statutory public holidays will be rescheduled) apply for liquidation, not to the timely liquidation of amounts payable by receiver according to 0.5 ‰ to the principal to pay damages for the breach.     35th transport receipts transport income management discipline must be strict enforcement of national regulations, financial policy and discipline, one of the following situations occurs, punishable by violations of financial discipline, held responsibility for unit leaders and those responsible for economic penalties, serious administrative sanctions.     (A) excess relief approved Railway freight and miscellaneous charges.     (B) misappropriation, interception, late reporting of transfers, transport receipts.     (C) fraud, mixed columns, column transport revenue ledger account.     (D) not complying with the deadlines for clearing and settlement business, owed to clearing and settlement funds.     Eighth chapter 36th passenger and freight transport of goods transport document management nature of the instrument required for passenger and freight transport of railway tickets, baggage, packages, tickets, freight invoice, receipt, fixed miscellaneous charges for passenger and freight traffic receipts, forms, and are collectively referred to as passenger and freight transport documents. Passenger and cargo transportation bill was approved by the State professional invoice, is a portfolio, is a rail transport enterprise accounts receipts vouchers for transport. Any units of the passenger and freight transport document shall not increase or decrease, other units and departments outside the rail transport industry, external charges will be allowed to print, use of railway passenger and freight transport railway departments under the State Council Bill of collection of the same style of Bill.     Such as local tax Department, the bills must be printed in the paper printing and use of the name before the name, are not allowed to use "XX Railway Administration", "XX railway station", "XX", "XX transportation company of iron in" common name and road sign logo. 37th article of passenger and freight transport documents printed with the lead passenger and freight transport documents are divided into card tickets, computer soft paper ticket and album notes. Styles, and printing paper specifications stipulated by the competent Department under the State Council (international traffic tickets in styles and specifications according to the regulations of international railway cooperation organization).     Printing tickets with shades produced by the competent Department under the State Council, the copyright belongs to the competent Department under the State Council. Passenger and freight transport document issued by a competent Department under the State Council for approval and "railway passenger and freight transportation bills printed instructions" railway printing house printing, no other printing house printing.     Printing house printing must be mandatory transport document as the main production and arrangement of production, strict confidentiality and security system, ensure that, in such quantity, quality and on-time delivery order printing unit.     Railway station of passenger and freight transport document must be specified by the railway company to the competent Department under the State Council is responsible for printing provides printing, railway Bureau responsible for lead.     Passenger and freight transport documents used by professional transport companies railway passenger and freight transport documents stipulated by the competent Department under the State Council style book printed, lead.     Passenger and cargo transportation bill printing costs.     Printing plants, railways, railway stations, professional transportation company to send a note of passengers, according to the file options in passenger train, the processing time. Article 38th passenger and freight transport document custody and use railway or railway stations, professional transportation companies, stations should set up Bills, should keep the 2-4 months of inventory, ensure the needs of passenger and freight transport.     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, usage and balance.     Stations, trains (including this station, the ticket office and the team) the use of goods and passenger transport documents, without the approval of superior revenue management Department, no mutual transfer and use. The conductor before chucheng, must take the tickets required to foot the Bill, under special circumstances, to borrow from other train stations or in the Middle when the conductor would lend Bill check out procedures, lending a telegram to bills to the relevant revenue management departments, stations report by vote.     Transfer paper by face to face, to identify and sign. 39th joint railway, local railway passenger and freight transportation bills lead joint ventures with national railway through transport business railway, local railway passenger and freight transport document from junction station is a member of the railway or the railway station (national rail) is responsible for providing, railway departments of the State Council on bills of use, supervise and inspect the custody.     Joint venture railways, local railways without approval of the competent Department under the State Council shall use national railway passenger and freight transport ticket for the tube transport fee business, not allowed to print Bill of the same format as the national railway passenger and freight transportation bills, the absence of the above regulations punishable by violations of financial discipline, hold unit responsibilities.     Nineth international transport revenue management 40th international transport of passengers ' tickets on sale and recover the settlement of international transport receipts clearing shall be formulated by the competent Department of international multimodal transport (hereinafter referred to as clearing). Railway international intermodal passenger tickets placed on the organization by selling units reported railway audit 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 railway company as its domestic ticket fares and full monthly train sleeper fare play.     Reach of Chinese railway passenger tickets, sleepers and additional costs, end of the passenger by the conductor to recover when reported to the authorities.     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" reported to the authorities.     41st 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 receipts sent railway companies, railway stations, professional transportation company audited accounts. Collecting foreign transport fees by the receiving station or professional transport companies to pay liquidation Center.     After arriving at the international transport luggage, parcels delivered by the arrival, baggage, package application for running reporting railway company, railway stations, professional transportation companies, transfer the clearing.     Transit Railway luggage luggage, parcels, parcel by the exporting country be run entry (copy) reported to the railways, the railway station, transfer the clearing. 42nd international cargo transportation fee presentation of export goods, station shall be provided for by national rules of the railway freight transport, nuclear station to the border to the shipper's freight and miscellaneous charges.     Bills and receipts submitted by the regulation railway or railway stations, professional transportation company audited accounts.     Export goods at the border stations or stops when the charges, issued by the exporting country station "list fill shipper charges should be" sent to the shipper the freight receipts up close, or directly to the agent by the border station to transport fees receipt of nuclear charge and information station. Imports domestic freight and transit fees, according to the rules of railway freight way nuclear charge.     Bills and receipts from railway or railway branch the audit stated that the collection belongs.     Liquidation of the 43rd international intermodal freight rail ar foreign railway passenger fares and baggage, parcels, consignments of miscellaneous income liquidation, by the competent Department under the State Council published the international rail transport liquidation procedures and the rules of international multimodal transport.     Tenth chapter transport sums and the transport income accounting 44th article transport sums and the transport income accounting of basic task railway transport sums and the transport income accounting of basic task, is through on original voucher of full audit, using accounting method on railway transport enterprise in completed van transport production process in the made of transport sums dynamic for full, and system to reflect and supervision, right reflect transport income of achieved situation and enterprise of economic. 45th original documents audit transport receipts and original documents of transportation revenue audit work should be focused on professional management of income, including a State railway transport enterprise transport receipts and audit of transportation revenue source documents focus on railways, railway stations, professional transportation company specializing in the management of income. Revenue Management Department is responsible for the station and reported income statements, bills, payment voucher for a comprehensive audit to confirm charges are correct, whether sums paid paid, without audit shall not be stated.     Found less, more, pay less, pay more timely notification handle fill, and guaranteed income intact, for monthly totals and itemized billing to provide correct data.     Article 46th transport receipts and income accounting in national railway transport enterprises, transport receipts and income railway company (professional transport companies), the railway Bureau level accounting, all its business according to the accrual account.     (A) in accordance with the railway transportation income and revenue accounting rules for the correct application of accounting as a subject, the timely registration of accounting books, preparation, presentation of final accounting report and related statements, provide accurate account information.     (B) the management of transport receipts account cash in Bank, organize receipts and payment.     (C) correct, timely and fully documented, calculations, reflect transportation income dynamics and balance of funds, clean credit and debt.     (D) correctly and in a timely manner reflecting and processing between the railway authorities and railway transport enterprises under the State Council, railway transport enterprises, railway transport enterprises, settlement between the railway transport enterprises and other enterprises.     47th accounting vouchers and account books, report retention used for railway transport enterprises for goods and passenger transport Bill and a variety of source documents should be months sorting, stapling, for safekeeping. Used transport documents, vouchers and account books kept at the records by the custody unit, after approval by the leadership, sent for sale. Station cancellation proceeds offset station operating cost.     Railway transport enterprises for cancellation proceeds offset paper printing costs.     11th chapter 48th transport receipts and income accident accident classification and level (a) in transport receipts and 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, transporting and using process of the goods in the transport document (including passenger and freight transport used to send, to paper and printing process for semi-finished products, the refund number business voucher) lost, destroyed, stolen, short.     3. bad debt losses: caused by the negligence of uncollectible receivables.     (B) transport receipts and income levels are 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.     The 49th 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.     (H) using the sent amount of money to passenger and freight transport document cases, calculation notes as described above.     50th incident handling shipping receipts and shipping income when the accident occurred, should protect the scene and immediately advise the competent Department and the public security departments, timely detection. After the accident, should be submitted to higher authorities in the 5th "shipping receipts and shipping incident report form of income" and with responsibility for writing materials. And great railway companies, professional shipping company shall promptly report in writing the competent railway authorities.     Transport receipts and income in addition to economic compensation, the Visual seriousness those responsible be given administrative punishments, administrative liability for serious cases should be investigated for competent leadership.     General accident or reported by the station and put forward opinions railway branch railway company.     Put forward opinions and great accidents by railway branch railway Bureau, the Taiwan Railway Administration Railway Department under the State Council for the record.     Joint-venture railway, local railway transportation enterprise use of national rail transport bills for Bills provided the railway company of bills dealing with the accident.     Professional transport companies by the station's bills, receipts by professional transport companies after the accident reported to the competent Department under the State Council for the record.     51st economic compensation for the accident, transport receipts and transport accident caused economic losses of income 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. 12th transport receipts and shipping revenue inspection and monitoring the 52nd transportation receipts and shipping income professional inspection and supervision on shipping receipts and shipping income for professional inspection and monitoring is an important form of financial supervision on railway.     Income management of railway transport enterprise internal auditing, accounting, field inspection method, for the transport of sums of money movements and transport income of checking and monitoring the whole process, to ensure the company's transportation receipts and income correct nuclear charge and complete surrender.     Revenue management departments at all levels have the right to the passenger ticket system, ticket system, cargo systems, inspect the generated raw information and ticket information, package information, safety of waybill information network transmission, checking and monitoring the accuracy.     Revenue management departments at all levels do not perform or incorrect implementation of the rules and regulations of the unit of a disciplinary offence and contrary to the Railway Department under the State Council are determined by the error, and the right to correct or cancel and, if necessary, Report Manager or higher level departments supervise the implementation.     Revenue management departments at all levels to comply with transport revenue unit and individual discipline has the right to make recommendations on decisions of economic penalties and administrative sanctions. 53rd revenue auditing duties and rights of revenue management at all levels of auditing and accounting personnel, is responsible for the passenger and freight business units reported belonging to the passenger and freight transport documents, audit reports, receipts handed over supervision, determine whether the account is correct.     When a problem is found, make comments to the responsible units, units have to deal with. 54th examiner's responsibilities at all levels of income income inspection on tube stations, passenger trains (including respective pass, reached outside the tube train passenger trains and international multimodal transport), transport receipts and income, has oversight, inspection, guidance duties. Through the inspection of income, summarize and popularize advanced experience to help stations, trains good command of basic work, raise the level of revenue management.     Investigate transport income of misconduct at work, ensuring transportation revenue integrity.     Audit work carried out at the same time, to the transport market and marketing research, recommendations and measures to increase higher transport.     55th revenue audit terms of reference (a) the inspection station, and passenger and freight trains (including locomotives, postal cars and all kinds of special-purpose vehicle) transport receipts and income-related work; inspect passenger boarding pass vouchers and internal employees; in the jurisdiction of this sector within the respective inspection outside the train, if necessary can be probed train entering section of non-jurisdiction implementation tasks.     (B) the right to investigate transport receipts and shipping revenue notice of disciplinary problems.     (C) the right of access and transport receipts and income relating to the accounts table, vouchers, documents, information is entitled to ask to be briefing by the check unit for inspection; for information can prove that the discipline has the right to temporary detention or sequestration.    (Four) on inspection in the found of illegal disciplinary behavior, in inspection site right to be stop; on found of problem issued "inspection work records", by was check units head signed recognize, necessary Shi can dispatched railway telegraph to superior organ report; on illegal disciplinary of units and personal, right to proposed economic punishment and administrative sanctions of recommends, responsibility units as no special reason must by inspection proposed of recommends deadline made corresponding of processing, and will processing results and rectification measures reported inspection of sent units. (E) revenue inspectors on a mission when, from visa, without cars, mats and other restrictions the accessibility to the stations on the premises, railway telephone, send a message by telegraph, attendant apartment accommodation.     (F) to ensure the normal progress of inspection work, Revenue Audit Department of revenue inspectors should be equipped with the necessary spare parts and communication tools. 56th revenue audit discipline revenue inspectors in the performance of their duties, to implement state fiscal policies and rail regulations, must adhere to the principle of seeking truth from facts, to be honest. For abuses, the competent authorities should be given serious treatment.     International combined transport trains and cars, should comply with the codes of Foreign Affairs, implementation of international railway cooperation organization of related rules and regulations. 57th armbands of inspection certificates and inspection "railway traffic income audit certificate" armbands and inspection are revenue inspectors mandate certificate and logo.     When inspecting passengers vouchers required attire, armbands of worn inspection. Revenue audit certificates by the competent Department under the State Council uniformly made, revenue inspectors to be subject to examination by the competent departments of the State Council issued revenue inspection certificate.     Check armbands and check seals by the railway companies as stipulated by the competent Department under the State Council style production.     Armbands of income certificates of inspection, inspection, inspection seal model shown in annex 1.     Revenue inspectors out of the post, issued by the original units recover the armbands of audit certificates, inspection, inspection seal.     13th chapter transport sums and the transport income information and computer management 58th article information and the statistics information management railway transport enterprise to established full of transport sums and the transport income information management system, specified hand is responsible for transport sums and the transport income management about of various production index, and efficiency index, and benefits index, data of collected, and analysis, and forecast, and storage, and feedback work, and timely to state railway competent sector passed. Monthly railway transport enterprise accounts, checkout is completed on passenger and freight transport instruments, reports 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.     59th computer computer transport income management, transport revenue budget management, passenger and freight transport Bill audit, accounting, an important tool for statistical analysis, railway transport enterprise shall be equipped with meeting the needs of revenue information hardware device and is responsible for the maintenance and management of computer software and hardware engineers (or engineer) and establishment of computer management system in order to ensure the normal operation of the system. All income sectors using a unified computer hardware devices, operating systems and application software, and meet financial information requirements; 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.     All railway transport enterprises income change of equipment and software, must meet all income information management requirements. Stations used for passenger and cargo tickets, ticket software, involving transportation revenue management must meet the requirements of these provisions, to ensure passenger and cargo fees the right nuclear charge, correct classification of all income fund account and remit the correct settlement, credit and debt, gradual presentation of income statement correctly.     The railway transportation enterprise revenue management departments must strictly on paper receipts out of control, do not meet the income requirements of the right to prohibit use of the software program.     14th chapter by-laws 60th interpret these regulations shall be formulated by the competent Department.     The railway transport enterprises under this provision, combined with the respective implementing rules for the specific conditions and reported to the competent Department under the State Council for the record.     61st these provisions come into force on January 1, 2004. Annex: 1. inspection card, and inspection armbands, and inspection seal style 2. accounting voucher report custody term annex 3. transport sums and the transport income report format and the description (another sent booklet) Annex 1: inspection card, and inspection armbands, and inspection seal style 1. inspection card positive style 2. card core 3. inspection armbands style inspection armbands for diamond, with Green does material making, yellow thread embroidered side embroidered Word.     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 seal model inspection seal design for the circular 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: Annex 3 to the report retention period of accounting vouchers: transport receipts and income reporting form and instructions (booklet) _________________________________________________________________________________________________________________________