Xiamen City, Non-Tax Revenue Management

Original Language Title: 厦门市非税收入管理办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201204/20120400367266.shtml

Xiamen City, non-tax revenue management

    (August 3, 2011 Xiamen City people's Government, the 133th Executive meeting by August 15, 2011 Xiamen City people's Government, the 145th announced as of October 1, 2011) Chapter I General provisions

    First in order to strengthen the management of non-tax revenue and standardize revenue distribution, according to the provisions of relevant laws and regulations, combined with the city's actual, these measures are formulated.

    Second, non-tax revenue management, these measures shall apply. Article non-tax revenue in these measures refers to, at all levels of Government, institutions, the institutions, social groups and other organizations that function on behalf of the Government according to law by Government power, the credibility of the Government, State-owned resources and State-owned assets or the provision of specific public services in addition to taxes and government debt to income other than income.

Included:

(A) administrative charges;

(B) Government funds;

(C) State-owned resources compensable use of revenues;

(Iv) the income from compensated use State-owned assets;

(E) State-owned capital gains;

(F) the confiscation of income;

(G) the lottery;

(VIII) accepts donations on behalf of the Government's income;

(I) interest income of Government funds;

(10) other non-tax revenue.

The income tax according to law of the provisions of the preceding paragraph, its after tax funds as non-tax revenue.

    Fund of social insurance, housing fund not included in the scope of non-tax revenue management.

Article fourth non-tax revenue should all be paid to the State Treasury, but pay into special financial account except in accordance with regulations.

    Two lines of income and expenditure management of non-tax revenue. Financial Department of the fifth Administrative Department of non-tax revenue.

City and district financial department may authorize non-tax income management of its bodies responsible for the management of non-tax revenue.

    Audit, inspection, pricing and other relevant departments within the scope of their respective duties, be responsible for supervision and administration of non-tax revenue.

    Chapter II administration of collection

    Sixth collection of non-tax revenue should be in accordance with the law, regulations and rules and national, provincial and municipal regulations.

Seventh law, regulations and rules and national, provincial and municipal regulations defined the practice of receiving departments and units (hereinafter referred to as medical practitioners charge units) of non-tax revenues, received by the practice unit charge; practice receiving units entrusted by law to other units or part thereof shall be reported to the financial authorities.

Laws, regulations, rules and national, provincial and municipal regulations there is no clear practice of a non-tax revenue, can be charged directly by the financial sector, can also be collected from the other units commissioned by the financial sector.

    Entrust other unit of collecting non-tax revenue, client should sign an agency agreement with the commissioned unit, entrusted with the Unit supervises the charging behavior; commissioned units, within the terms of reference, to charge non-tax revenue on behalf of the client, may not entrust other firms charge.

Eighth Municipal Finance Department shall publicize the administrative institutional fees and Government funds, such as list of non-tax revenue.

Administrative and institutional charges and Government funds practice receiving publicity by the unit in its office space for the collection of administrative institutional fees and Government funds projects and their bases, object, scope, standards and deadlines and other information. Entrust other unit of collecting non-tax revenue, entrusted with the matters entrusted by the client and should be announced to the public.

    Entrusted with the units should be agreement to entrust the public in its office space.

Your unit should be charged in accordance with the provisions in article practice of non-tax revenue, are not allowed to overcharge, slow collection, reduce, waive or suspend.

Medical units shall not conceal, transfer, retention, resumption, misappropriating, privately divide or disguised cases of unauthorized partition of non-tax revenue.

    Issued by the Administrative Department shall not issue or disguised confiscations indicators. Article tenth imposed non-tax revenue collection system, entrust the Bank collection.

Practice of non-tax revenue collection unit may not be directly charged in cash, but in accordance with the provisions except those charged on the spot.

    Payment obligations people can receive cash or in accordance with the provisions of the legal practitioners charge units shall comply with the requirements of time, determined by the amount and payment methods, to the collecting bank to pay the money.

    11th designated by the people's Bank has regional State Treasury centralized paying agent's qualification, and municipal and district financial sector banks for non-tax revenue agent agreement between, as non-tax revenue collecting bank.

    12th without the approval of the financial Department of the people's Bank and the municipal or district, the Executive collection unit may open bank accounts non-tax revenue remitted.

    13th collecting bank shall, in accordance with the provisions of the non-tax revenues non-tax revenue solutions in a timely manner to pay the State Treasury or financial account.

    14th over to the State Treasury or financial non-tax revenue account, meet the conditions for refund and payment obligations can refund application to practice your unit, received by the practice unit shall be verified and reported to the Finance Department returned after verification.

    15th departments of finance, people's Bank, the collecting bank, hold your unit should be collection of non-tax revenue last month on a monthly reconciliation check, identify problems corrected by the financial sector to inform the relevant department or unit, guarantee the amount charged by and paid to the State Treasury or special financial account's amount.

    16th Municipal Finance Department shall establish a unified management information system for non-tax revenue collection and achieve informatization management of non-tax revenue.

    Chapter III administration budget

17th classified management of non-tax revenue in accordance with the following provisions:

(A) in accordance with the provisions of schedule and with statutory non-tax revenue earmarked, into the public financial budget management;

(B) has earmarked but not into the public financial budget management of non-tax revenues into government funds budget management;

    (C) the management of State-owned capital into State-owned capital operation budget. 18th medical practitioners in your units in departmental budgets should be prepared next year annual practice of non-tax revenue collection schemes in this sector, financial departments at the same level.

Summary of the financial sector to prepare the annual practice of non-tax revenue collection scheme, same level people's Governments after the audit, examined and approved by the people's Congress at the same level, approved medical practitioners received in accordance with budget management and monitoring of budget implementation.

    Non-tax revenue practice your plan once approved, without adjustments needed adjustment, they charge units shall, according to prescribed procedures for approval.

    19th non-tax revenue related to the municipal and district-level split, percentage should be in accordance with the regulations approved by the municipal people's Government or the municipal finance department; not involved between the departments and units divided into higher and lower percentage, in accordance with the financial affiliation in accordance with the regulations approved by the financial Department of the people's Government at or.

    Article 20th share of non-tax revenue related to higher and lower levels, from financial sectors in accordance with the percentage of solution, settlement, practice unit shall not in any form of income funds paid directly to the parent account or allocated to a subordinate unit, national and provincial financial departments except as otherwise provided.

    21st collection of non-tax income management funding and access to State resources and State assets-income and expenditure incurred, authorized by the financial sector without financial departments at the same level, they receive directly from non-tax revenue are counted or pay.

    The fourth chapter notes management

22nd non-tax revenue bills unified management.

    Non-tax revenue management bodies in accordance with their respective responsibilities, to specific income from non-ticket printing, storage, distribution, use, verification, inspections and other supervisory and administrative work.

23rd collection of non-tax revenue should be used in accordance with the provisions of provincial and Municipal Finance Department of printed paper. Practice receiving units in accordance with the financial reporting relationship to the financial sector and purchase non-tax revenue bills.

    Practice receiving unit shall, in accordance with the relevant provisions of the Bill management, establishing and improving income from non-ticket purchase, use, storage, system audit, precinct, and ensure the safety of non-tax revenue bills, complete.

    24th non-tax revenue bills lost, shall be declared invalid in time, written reports and financial departments. 25th medical receiving units, the collecting bank in the collection of non-tax revenue become available to payment obligations shall issue should be in accordance with the provisions of provincial and municipal finance department printed non-tax revenue bills.

    Is not issued by provincial and municipal finance department printed non-tax revenue bills, payment obligations is entitled to refuse to pay.

26th prohibits the following acts in violation of ticket:

(A) the transfer, lend, open, trading in non-tax revenue bills;

(B) forging or altering non-tax revenue bills;

(C) the use of illegal documents or not issued in accordance with the provisions of non-tax revenue bills;

    (D) unauthorized destruction of non-tax revenue bills.

    Supervision and administration of the fifth chapter

    Financial departments should strengthen the 27th non-tax revenue collection, payment, solutions for day-to-day supervision and special supervision, to investigate and punish violations of non-tax revenue management.

    28th Audit Department audits of non-tax revenue budget performance.

    29th medical practitioners charge units shall establish a sound internal management of non-tax revenue system, and consciously accept the peer or superior financial, price supervision and inspection, auditing, monitoring and other relevant departments, provide books, reports, and non-tax revenue bills, the relevant information, and may not refuse or hinder supervision and inspection; review of the departments concerned to make treatment decisions should be implemented. Article 30th to fiscal, price, by any unit and individual have the right to audit, inspection reports, complaints and other departments acts in violation of non-tax revenue management. Receiving Department shall timely investigate and punish.

    To matters do not fall within the ambit of this sector shall be promptly transferred power to deal with the sector.

    31st article violates these rules, belong to the violation of administrative institutional fees and confiscations under two lines of income and expenditure management interim provisions on administrative sanctions and the financial punishments set out in the regulation on the punishment of offences, penalties or disciplinary action in accordance with the relevant provisions constitutes a crime, criminal responsibility shall be investigated according to law.

Article 32nd financial departments and other departments concerned in the management of non-tax revenue, any of the following acts, in charge and other personnel directly responsible shall be given sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:

(A) obtaining illicit benefits from non-tax revenue management;

(B) of harbouring or condoning violations of non-tax revenue management;

(C) the complaint is not investigated in accordance with law, or have not been transferred to the relevant department within the prescribed time;

    (D) failing to perform their duties in the implementation of non-tax revenue monitoring, resulting in serious consequences.
The sixth chapter supplementary articles

    33rd national, provincial and municipal tax authorities charged provisions of non-tax revenue from its provisions. 34th article of the rules take effect on October 1, 2011. March 25, 1997 issued by the Xiamen City people's Government, the 56th of the management of extrabudgetary funds be abrogated in Xiamen City.