Shandong Province, Resource Income From Compensated Use State-Owned Assets Management Way

Original Language Title: 山东省国有资产资源有偿使用收入管理办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201108/20110800346538.shtml

Shandong province, resource income from compensated use State-owned assets management way

    (December 28, 2010 Executive meeting of the people's Government of Shandong province, the 88th consideration by Shandong provincial government order No. 231, published January 5, 2011 as of February 1, 2011) first in order to strengthen the resource income from compensated use State-owned assets management, standardized construction of public fiscal revenue system, State-owned asset allocation and effective utilization of State-owned resources, in accordance with the relevant laws and regulations, combined with the facts of the province, these measures are formulated.

    Second article this regulation is applicable in the province within the administrative area of State organs, institutions and other organizations (hereinafter referred to as medical practitioners charge units) and State-owned assets administration and supervision of State-owned resources compensable use of income.

    Implementation of financial accounting system of enterprises and institutions, the State-owned assets and the income from compensated use State-owned resource management, these measures are not applicable.

    Article III of the State-owned assets and income from compensated use State resources within the Government non-tax income, the implementation of two lines of income and expenditure system, fully into the financial budget management.

    No unit may reap, retain or misuse, misappropriation or unauthorized reduce, waive, slow collection of State-owned assets and income from compensated use State-owned resources.

    Fourth people's Governments above the county level shall strengthen the State-owned assets and the management of State-owned resources compensable use of income, solve the major issues in management of the income from compensated use, improve the income from compensated use the collection of assessment and incentive mechanism, preventing the loss of income from compensated use.

    Fifth financial Department of the people's Governments above the county level shall be State property and State-owned resources compensable use of revenue collection and management departments.

    Administrative supervision and auditing departments shall, in accordance with their respective responsibilities, and State-owned assets management of State-owned resources compensable use of income-related work.

    Sixth the income from compensated use State-owned assets, refers to the practice of your units in its possession of fixed assets, current assets, intangible assets, through disposal, renting, cooperation with foreign countries, foreign service, foreign investments and guarantees made in the form of income.

    Article seventh the income from compensated use State-owned assets, including the following: (A) the asset disposal income.

    Refers to the practice of closed units in accordance with the relevant provisions, which account for use of State-owned assets (equity) made in the sale, transfer, Exchange or sale of State-owned assets transfer income (share transfer), the movement of replacement income, scrap loss assets residual value income, compensation income, insurance claim income and disposal of State assets (equity) for other income; (B) asset leasing income.

    Refers to the practice of closed units in accordance with the relevant provisions, which account for use of State-owned assets to foreign rental income obtained by; (C) external cooperation, external services revenue.

    Refers to the practice of collecting units use State-owned assets in their possession with foreign cooperation, external revenue services; (D) foreign investment income.

    Refers to the practice of closed units in accordance with the relevant provisions, which accounts for use of State-owned assets investment made profits, dividends, and interest; (E) guarantee income.

    Refers to the practice of closed units in accordance with the relevant provisions, as a third party to account for use of State-owned assets of the entity providing revenue guarantees;

    (Vi) other income made use of State-owned assets.

    Eighth State-owned resources compensable use income, refers to the practice of receiving unit using some form of natural resources, public resources, Government credibility, information and technical resources to provide public services, public services, social services, lease, transfer, transfer of State-owned resources to obtain the right to income.

    Nineth State-owned resources compensable use of income includes the following:

    (A) the income from compensated use State-owned natural resources, including:

    1. State-owned land, waters, mineral resources, inland lakes, surface water, ground water, geothermal use leasing, selling, transferring income from compensated use;

    2. venue, the income from compensated use of mining area;

    3. sand mining right to the income from compensated use.

    (B) the income from compensated use of public resources, including:

    1. the world's natural and cultural heritage, key cultural relics protection units and construction of scenic spot tickets of government investment income, as well as the right to development, franchising and other income from compensated use;

    2. the right to operate taxis, public transport lines right, public space use rights revenue paid transfer;

    3. Government-run broadcasters take up advertising revenues on national radio frequency resources;

    4. the Government to invest in the development of various public facilities right, right of use, naming rights, advertising rights, franchises and other revenue paid use of outreach;

    5. Government investment in building roads, public places to set revenue parking.

    (C) the use of Government credit and Government-owned information, technology and other resources income;

    (D) income using other State-owned resources.

    Tenth people's Governments above the county level should establish and improve the incentive mechanism, encourages the practice receiving units to use idle state assets and State-owned resources compensable use, increasing the income from compensated use.

    Medical units use State-owned resources compensable use of received, should adhere to the rational development and protection, sustainable use of State resources.

    11th medical collection and disposal, lease of State-owned assets and State-owned resources, by way of marketization, tenders, public bidding and other means should be taken.

    12th medical collection and disposal, lease of State-owned assets and State-owned resources and the use of State-owned assets in foreign investment and State-owned resources and security activities, should be reported to the approval according to stipulations. 13th State assets and State-owned resources compensable use of income can be imposed directly by the financial sector, commissioned a collection of units can also be made by the financial sector.

    Otherwise stipulated by laws, administrative regulations, and from its provisions.

    Delegate is imposed by the relevant authorities, the financial sector should work with the relevant authorities and sign an agency agreement.

    14th practice of receiving income from compensated use State assets and State-owned resources, should be paid to the State Treasury in full in accordance with the following procedure:

    (A) the practice receiving units issued to the contributor province, printed by the financial Department of the Shandong provincial non-tax revenue payment;

    (B) contributions from people with the Shandong provincial non-tax revenue payment to non-tax revenue collection banks paid funds, through the provincial non-tax revenue collection and management system will be funding full payment to the State Treasury;

    (C) the practice of units according to the collecting bank stamped receipt stamp collection of the non-tax revenue payment book in Shandong province, Shandong province, provide the contributor with non-tax revenue payment receipt.

    Contributors to the 15th is not suitable for direct contributions to the Bank, and accounts receivable in your unit can directly practice, and according to the financial system, periodic medical accounts receivable or set in accordance with the procedures laid down in article 14th pay to the State Treasury.

    16th article this province administrative outside of contributions people paid State-owned assets and State-owned resources paid using income, should by practice received units provides of sibling financial sector non-tax into collection account, will funds paid into collection account; practice received units confirmed collection Hou, using Shandong province non-tax into contributions book, through province non-tax into levy management system will should paid funds full paid into Treasury.

    17th practice receiving unit should the ledger with financial departments at the same level, and according to the financial sector's non-tax revenue collection and payment data and information related to accounting, non-tax-assisted registration account.

    18th financial Department of the people's Governments above the county level shall state assets and State-owned resources compensable use of income into the budget and final account.

    State-owned assets and separation of State-owned resources compensable use of revenue income and expenditure system, practice charge with the expenses of the improper practice of the resumption of State-owned assets and State-owned resources compensable use of income as the basis.

    19th practice your unit may not use funds between bills and homemade instruments, notes obsolete instruments such as the illegal collection of State-owned assets and income from compensated use State-owned resources.

    Practice receiving unit are not allowed to set up transitional accounts of income or basic accounts and other accounts as income transition account is imposed by the State-owned assets and income from compensated use State-owned resources.

    Practice your unit may not use State-owned assets and income from compensated use State-owned resources directly arrived in top spending.

    20th financial Department of the people's Governments above the county level shall strengthen the State assets and State-owned resources compensable use of revenue collection, storage, expenses, and supervision and inspection on the use of financial instruments, investigate and punish acts of violation of revenue management.

    21st medical collection unit shall establish and improve the State-owned assets and internal financial audit system of State-owned resources compensable use of income, provide income payments and State-owned resources compensable use of State-owned assets and information, and accept supervision by the financial and auditing departments to check. Report to the 22nd article of any unit and individual have the right to state-owned assets and State-owned resources compensable use of administrative violations.

    Receiving departments shall, in accordance with the provisions of the reporting duties according to law.

    Article 23rd acts in violation of these rules, the financial illegal activities penalties and regulations of the State Council, such as laws and regulations provides for liability, in accordance with its provisions; does not specify the legal liability, according to the provisions of these measures.

    24th article violates these rules, any of the following acts, the financial Department in charge or relevant departments shall be ordered to correct, any funds recovered illicit funds, directly responsible for the charge and other direct liable persons shall be given by the competent authorities or administrative supervision departments dispose of constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) collect, retain or misuse, misappropriation or unauthorized reduce, waive, slow collection of State-owned assets and income from State-owned resources compensable use;

    (B) use funds between bills and homemade instruments, notes obsolete instruments such as illegal collection of State-owned assets and income from State-owned resources compensable use;

    (C) establishes a transition accounts or income per unit of basic accounts and other accounts as income transition account is imposed by the State-owned assets and income from State-owned resources compensable use;

    (D) State property and State-owned resources compensable use directly against the top unit of income over expenditure.

    25th fiscal authorities and other relevant staff in State-owned assets and supervision and administration of State-owned resources compensable use of abuse of power, negligence, malpractice, resulting in loss of income from compensated use, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law. 26th article of the rules take effect on February 1, 2011.