Interim Measures On The Lanzhou City Government Non-Tax Income Management

Original Language Title: 兰州市政府非税收入管理暂行办法

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(Lanzhou municipal people's Government on November 7, 2007 at the 24th Executive meeting by Lanzhou municipal people's Government on November 16, 2007 [2007] the 6th release come into force on January 1, 2008) Chapter I General provisions article in order to standardize and strengthen the Government non-tax income management, enhance macro-control of the Government and public service capacity, in accordance with relevant laws and regulations, combined with the city's actual, these measures are formulated.
    Second this approach applies to the municipal government non-tax revenue collection and management, financial management, document management and supervision and inspection.
    Third article this approach by said Government non-tax income main including: (a) Government sex Fund income; (ii) Special income; (three) Lottery funds income; (four) administrative career sex charges; (five) confiscated income; (six) State-owned capital business income; (seven) State-owned resources (assets) paid using income; (eight) other government non-tax income.
    The income subject to tax after tax revenue should be included in the scope of government non-tax income management.
    Fourth city, County (district) people's Government enhance the level of government non-tax income management's leadership, the Government non-tax revenue into the financial arrangement, the implementation of comprehensive budget management.
    City, County (district), report of the Standing Committee of the people's Government seat to the people's congresses at the corresponding levels on a regular basis the Government non-tax revenue collection and administration, accepting its examination and supervision.
    Fifth city, County (district) financial Department of the people's Government is the Government non-tax revenue management Department.
    Non-tax revenue authority, in charge of the city's Government non-tax income management, and the County (district) Government non-tax income management for operational guidance.
    The County (district) Government non-tax revenue management agency in charge of the County (district) Government non-tax revenue collection and management work.
    The sixth city, County (district) Government financial departments shall establish the Government non-tax income management and incentive mechanism, and made outstanding contributions to the Government non-tax income management unit and individual awards.
    Seventh Government non-tax revenue management agency funded by the financial budget; in the collection from the level of government non-tax revenue to fund according to the ratio less than 1 ‰ of the extraction, mainly for collection management, commissioned by levying, collection and management incentives spending. Second chapter levy management eighth article Government non-tax income of levy in accordance with following provides implementation: (a) Government sex Fund according to legal, and administrative regulations and State or Treasury of about provides levy; (ii) Lottery funds income according to State or Treasury provides of Lottery funds distribution proportion charged; (three) administrative career sex charges according to legal, and regulations and State, and Treasury, and Province Government or provincial financial, and prices sector of provides levy; (four) confiscated income according to People's Republic of China administrative punishment method
    And other about legal, and regulations, and regulations of provides charged; (five) State-owned capital business income and State-owned resources (assets) paid using income according to legal, and regulations, and regulations and State or Treasury, and Province Government and provincial financial, and prices sector of about provides charged; (six) other government non-tax into according to legal, and regulations, and regulations and State, and Treasury or province Government and provincial financial, and prices sector of about provides charged.
    No Department or unit may, in violation of the above provisions the establishment of government non-tax revenue items, scope and standards.
    Nineth laws, rules, regulations or charge is imposed by departments, units (hereinafter referred to as medical practitioners charge units) of government non-tax revenue items, received by the legal practice unit or collect tariffs; statutory medical receiving units in accordance with the law, regulations, regulations for the charge levied by other units or any of, trust agreement should be submitted to the level of government non-tax revenue management agency records.
    Laws, regulations and rules does not require practice to units of government non-tax revenue items, collected by the Government non-tax income management directly or charged; does not have a direct levy or charge condition, the Government non-tax revenue management agency may delegate authorities levied or charged according to law.
    Entrust other unit levy or charge the Government non-tax revenue, client should be entrusted with the Unit supervises the levy or charge, and assume liability for the levy or charge; commissioned units, within the terms of reference, on behalf of the client or collect tariffs the Government non-tax revenue shall not be entrusted again.
    Tenth hold your unit should be announced to the public by the units responsible for collecting non-tax revenue items and basis, standards, scope, object and duration.
    Entrust other unit charged the Government non-tax revenue, client should be entrusted and entrusted with the charge of government non-tax income to the public.
    11th practice receiving unit shall, in accordance with the regulations levy or charge the Government non-tax revenue, not sign, or arbitrarily low enlistment, reduction of and exemption from.
    Payment obligations due to special circumstances so require payment, pay reduction, exemption of government non-tax income, it shall submit a written application, practice your unit after the audit, by the level of government non-tax revenue management organisations approved in accordance with the relevant provisions.
    12th Government non-tax income management separation of collection systems.
    Prohibition of government non-tax revenue practice to acquire units or entrusted with the units receive cash on the spot, laws, rules and regulations except as expressly stipulated can be charged on the spot.
    13th city, County (district) Government non-tax revenue authority in conjunction with the local branch of people's bank confirms the Government non-tax revenue collecting bank and determines the collecting bank financial remitted the Government non-tax revenue, to collect, record, clearing the Government non-tax revenue payment.
    Practice opened Government non-tax revenue collection unit may, without authorization of the transitional account is absolutely necessary to open, subject to approval of this level of government non-tax revenue management agency.
    14th the Government non-tax income management implements the clearing system. Government non-tax revenue paid to the State Treasury or financial account before, government non-tax income is received by the practice unit over to the non-financial income remitted in full.
    According to revenue collection and billing knot, the Government non-tax revenue is paid in the financial management institutions remitted funds centrally cleared, after deducting the required solution under income, will form part of available financial resources, the Government paid to the State Treasury or special financial account.
    15th practice receiving unit or the applicant shall not conceal, transfer, retention, or misappropriating, privately divide or disguised dividing up receipts, receipts must not be deposited in financial remitted outside the Government non-tax revenue account.
    Article 16th error sign, government non-tax income, received by the practice unit drew attention to the level of government non-tax revenue management agency duty refund contributions.
    The 17th article into the financial sink the Government non-tax revenue payment for settlement funds, meet the conditions for return, the Government non-tax income management should be returned in a timely manner.
    Chapter III money management article 18th city, County (district) people's Government in accordance with the provisions of budget management, integrated use of government non-tax revenue.
    Government non-tax revenue have special statutory purposes, should be earmarked.
    19th article Government non-tax into into proportion according to following provides handle: (a) involved Central and provincial into of, into proportion according to State or Treasury of provides handle; (ii) involved provincial and city, and County (district) level into of, into proportion according to province Government or province Department of Finance of provides handle; (three) involved sector, and units Zhijian into of, into proportion according to this level Government or this level financial sector of provides handle.
    20th Government non-tax income management bodies the Government non-tax income should be remitted within the financial funds, account category in accordance with income level and periodic solutions for Treasury or financial account, without any delay, zhiya, misappropriation.
    Practice unit shall not in any form of government non-tax revenue into the Fund to pay higher medical collection or allocation practice closed units at lower levels.
    Fourth chapter management article 21st the Government non-tax revenue management agency is in charge of government non-tax revenue bills custody, issuance, use, verification, inspection, and so on.
    22nd the Government non-tax revenue bills into common bills and private bills.
    23rd practice to a levy or charge the Government non-tax income should be in accordance with the regulations to the payment obligations issued by the provincial financial Department of government non-tax revenue bills printed; otherwise, payment obligations has the right to refuse payment.
    24th practice to units using government non-tax revenue bills, according to the income level or financial affiliations to the level of government non-tax income management agencies receive.
    Practice to a unit shall establish and improve government non-tax revenue bills receive, keep, for cancellation, auditing system, shall not transfer, lend, open, forgery, unauthorized reproduction or violation of regulations, issued the Government non-tax revenue bills.
    Fifth chapter, supervision and inspection of the 25th city, County (district) Government financial departments should strengthen the levels the Department, implementation of government non-tax income management oversight of laws, rules and regulations, according to the violation of government non-tax income management.
    26th Government non-tax income management should strengthen the Government non-tax income levied or collected, remitted, planning solutions, managing the day-to-day supervision and special supervision.
    Practice of a unit to receive government non-tax income management supervision and inspection, and shall provide the books, reports, papers and other relevant information, should faithfully reflect the situation.
    The 27th Government non-tax income management institutions shall prepare a list of the level of government non-tax revenue items, to the public, subject to public supervision.
    28th audit, prices, monitoring departments shall, in accordance with their respective responsibilities, good management of government non-tax income relating to oversight.
    29th for acts in violation of government non-tax income management, no units or individuals shall be entitled to financial, auditing, price reports, complaints and supervisory departments.
    Receiving departments shall, in accordance with their respective responsibilities, to ascertain the facts treated according to law, written replies to reports, complaints, reports, complaints and kept confidential; receiving departments reporting, complaints not part of the duties of the Department, should be accepted and receipt of reports, complaints within 3rd day of transfer to other departments.
    Sixth chapter legal responsibility 30th article violation this approach provides has following behavior one of of, by city, and County (district) financial sector ordered corrected, has illegal funds of, recovered illegal funds; on directly is responsible for of competent personnel and other directly responsibility personnel, by competent sector or monitored organ law give administrative sanctions; constitute crime of, law held criminal: (a) violation provides established Government non-tax income project or unauthorized change government non-tax income project of range, and standard, and object and term of; (Ii) violation provides permission or statutory program enlistment, and reduction, and exemption Government non-tax income of; (three) unauthorized opened Government non-tax into transitional account, hidden, and transfer, and interception, and sat support, and misappropriated, and privately, and disguised privately Government non-tax into payments, or will by received payments deposit Government non-tax into meeting paid settlement households yiwai account of; (four) not according to provides implemented government non-tax into collection separation of; (five) delay, and zhiya and violation provides, and
    Beyond permission unauthorized interception should Shang solutions or allocated Government non-tax into funds of; (six) violation provides will Government non-tax into funds directly paid superior practice received units or allocated subordinate practice received units of; (seven) transfer, and lending, and generation open government non-tax into notes, using illegal notes or not according to provides issued Government non-tax into notes of; (eight) violation provides issued, and destroyed government non-tax into notes, or custody poor caused non-tax into notes damage, and out lost of.
    The preceding paragraph (a) of the illegal payments made, return the money within the contributor cannot return, collection of State Treasury.
    31st article violates these rules, forged or unauthorized printing of government non-tax revenue bills, by the city and County (district) the financial sector the financial illegal activities in accordance with the State Council regulations on penalties penalties shall be imposed constitutes a crime, criminal responsibility shall be investigated according to law. 32nd article Government non-tax income management institutions and other about sector staff in government non-tax income management work in the, has following behavior one of of, law give administrative sanctions; constitute crime of, law held criminal: (a) from government non-tax income management work in the gets illegal interests of; (ii) shield or condoned violation Government non-tax income management behavior of; (three) illegal implementation administrative punishment or to administrative punishment instead of corrected violations of; (four) on hosted of reported, and complaints matters delay, and
    Shuffle or not dealt with according to law; (e) other acts in violation of government non-tax income management responsibilities.
    Seventh chapter supplementary articles article 33rd Municipal Finance Department shall, in conjunction with auditing and supervision, the people's Bank of a local branch office pursuant to this approach to implementing rules. 34th article of the rules implemented on January 1, 2008.
                                                        Lanzhou municipal people's Government on May 2, 1995, issued by the interim measures for the administration of extrabudgetary funds in Lanzhou (lanzheng [, 1995]48) repealed simultaneously.