Key Benefits:
(Adopted at the 24th ordinary meeting of the People's Government of the Länder on 7 November 2007 [2007], by Order No. 6 of 16 November 2007 [Act dated 1 January 2008] Chapter I General Article 1, in order to regulate and strengthen the Government's non-levant income management, strengthen the Government's macro-controlled and public service capacity to develop this approach in line with the relevant national laws, regulations and regulations. Article 2, this approach applies to the management of non-levant incomes from the Government of the city, the management of funds, the management of instruments and the supervision of inspections. Article 3 (i) Government fund income; (ii) Specific income; (iii) Income from the sum of money; (iv) Administrative expenses; (v) Forfeiture; (vi) State capital operating income; (vii) Reimbursement of revenues from State resources ( assets); (viii) Non-levant income from other Governments. Post-levant incomes requiring tax payments should be included in the Government's non-levant income management. Article IV The civil affairs seats of the city, the district (zone) regularly report to the Standing Committee of the General Assembly on behalf of the people at large on the management of the Government's non-levant income and receive its review. Article 5 The city's non-levant income administration is specifically responsible for the management of non-levant revenue across the city's Government and conducts operational guidance on the management of non-levant revenue in the county (zone). The Government's non-levant income management is responsible for the management of the Government's non-levant income. Article 6 Article 7. The Government's non-levant income management is funded by the same financial budget arrangements; the funds are transferred from the non-levant income of the current Government to a ratio of one person, mainly for expenses such as leasing, commissioning and soliciting incentives. Chapter II Article 8 (i) The Government Fund is charged in accordance with the laws, administrative regulations and the relevant provisions of the Department of State or the Ministry of Finance; (ii) The income of the royalties is charged on the basis of the proportion of the funds allocated by the State Department or the Ministry of Finance; (iii) An administrative charge is charged on the basis of laws, regulations and provisions of the Department of State, the Ministry of Finance, the Government of the province or the provincial financial, material and price sectors; (iv) Forfeiture is charged under the National People's Republic of China Administrative Punishment Act and other relevant laws, regulations and regulations; (v) State capital operating income and State-owned resources ( assets) are charged on the basis of laws, regulations, regulations and regulations, as well as relevant provisions of the State Department or the Ministry of Finance, the Government of the province and the provincial fiscal, material sector; (vi) Other Governments that do not tax revenues are charged in accordance with the relevant provisions of the laws, regulations, regulations and the Department of State, the Ministry of Finance or the Government of the Provincial People and the provincial fiscal, material sector. Any sector and unit shall not violate the above-mentioned provisions by establishing a government non-levant income project, scope and criteria. Article 9. Laws, regulations, regulations stipulate a government non-levant income project for the collection or collection of sectoral, units (hereinafter referred to as the governing body), which is charged or charged by a statutory collection unit; and the statutory collection units are entrusted to other units in accordance with the provisions of laws, regulations, regulations and regulations, and the agreement shall be delegated to the Government's non-levant receipt management. The Government's non-levant income project, which does not provide for the collection units, is directly charged or charged by the Government's non-levant income management; no direct collection or collection is not yet available, and the Government's non-levant income management may entrust the relevant units in accordance with the law. Other units are entrusted with the collection or collection of government non-levant revenue, and the commissioning units shall be subject to supervision of the collection or collection of the commissioning units and shall assume the legal responsibility for the collection or collection of the act, and the commissioning unit shall not be entrusted again within the scope of the commissioning authority to collect or collect the Government's non-levant income. Article 10 Excise receipts should be made available to society for the Government's non-levant income projects charged by this unit and their basis, standards, scope, target and duration. Other units are entrusted with collecting government non-levant income and the commissioning units should be made public to the society by the commissioning units and by the Government's non-levant income. Article 11. The governing body shall collect or collect the Government's non-levant income, in accordance with the provisions of this scheme, and shall not seek, deduct and exclude. The payment obligation has confirmed that, owing to the special circumstances, the payment, the non-levant income of the Government shall be subject to written requests, which are approved by the current Government's non-levant income management in accordance with the relevant provisions. Article 12. The Government's non-levant income management system is implemented. The Government's non-levant revenue collection units or the authorized units are prohibited from collecting the current section, except where the law, regulations and regulations expressly provide for the collection. Article 13 Exemptions may not be allowed to open the Government's non-levant income transition accounts, which are required to be approved by the current Government's non-levant income management. The Government's non-levant income management system is implemented. The Government's non-levant income, prior to the deposit of the country's bank or the financial exclusive, has been paid by the ruling collector in full by the Government's non-levant income. In accordance with income collection and stamp coverage, the Government's non-levant income management has concentrated the liquidation of funds received from the financiers to deduct the revenues allocated under the regulations, and will in a timely manner form part of the Government's available financial resources or the financial exclusive. Article 15. Receipt receipt units or delegated units shall not conceal, transfer, interdiction, seating, misappropriation, private subordination or conversion of payments to accounts other than the Government's non-levant financial contributions. Article 16 refunds the payment obligation to the Government's non-levant taxpayer for misappropriation and multiple government revenue. The Government's non-levant income administration should return in a timely manner. Chapter III Financial management Article 18 The Government's non-levant income has specific purposes and should be earmarked. Article 19 Proportion of Government non-levant income divided according to the following provisions: (i) In relation to central and provincial divisions, the proportion is divided according to the provisions of the Department of State or the Ministry of Finance; (ii) In relation to the division between the provincial and municipal, district (zone) levels, which are divided according to the provisions of the Provincial Government or the provincial Ministry of Finance; (iii) Including between sectors and units, according to the provisions of the current people's Government or the current level of financial sector. Article 20 The Government's non-levant income management shall transfer funds within the Government's non-levant income-generating financial contributions to the treasury or financial specializations in accordance with the categories of income and defined subjects. The donation units shall not pay the Government's non-levant income funds directly to the upper-level receipt units or to allocate the lower-level compliance units. Chapter IV Article 21 of the Government's non-levant income management is specifically responsible for the custody, issuance, use, write-off and inspection of government non-levant income instruments. Article 2 Article XXIII collects or collects the Government's non-levant income, which should be made available to the payer under the terms of the Government's non-levant incomes, which are published by the provincial financial sector; otherwise, the payer has the right to refuse payment. Article 24 uses the Government's non-levant income tickets, which are paid to the current Government's non-levant income management in accordance with the income or financial reporting relationship. The authorities should establish systems for the use, maintenance, payment, clearance, etc. of the Government's non-levies of tax revenues, and shall not be transferred, borrowed, codified, storing, storing or distributing government non-levant revenue instruments in violation of the provisions. Oversight inspection Article 25 The Government's non-levant income management should strengthen the Government's non-levant revenue collection or collection, payment, deregulation, management of day-to-day monitoring and special scrutiny. In accepting the Government's inspection of non-levant income management, the relevant information, such as the collection, statements and instruments, should be reflected as such. Article 27 of the Government's non-levant income management should prepare a directory of the Government's non-levant income project to be made public to society and receive social oversight. The second eighteen sectors, such as audit, price, inspection, should be guided by their respective responsibilities by the Government's non-levant income management. Article 29, in violation of the Government's non-levant income management, any unit or individual has the right to report, complain to the financial, audit, price, inspection. The admissibility sector should, in accordance with its respective responsibilities, identify the facts and, after being dealt with by law, write-offs, complainants and confidential the reporting, the complainants; the receiving sector considers that the reporting, complaint matters are not part of the duties of the sector, should be taken before and transferred to the other relevant sectors within three days of the date of receipt of the report, the complaint was received. Chapter VI Legal responsibility In violation of this approach, there are one of the following acts, which are redirected by the commune, district (zone) financial sector, which has criminalized funds in violation of the law, and those responsible for direct responsibility are granted administrative treatment by the competent authority or the inspectorate authority in accordance with the law; which constitutes an offence and hold criminal responsibility under the law: (i) The establishment of a Government's non-levant income project or the unauthorized change in the scope, criteria, targets and duration of the Government's non-levant income project; (ii) In violation of the terms of reference or the statutory procedures to ease the collection, removal and removal of government revenue; (iii) Exclusively opening the Government's non-levant income transition accounts, concealment, transfer, interception, seating, misappropriation, private separation, distributive government non-levant revenue payments, or deposit the receipt into accounts other than the Government's non-levant income distributor accounts; (iv) No Government tax revenue collection is provided for; (v) Sustaining, rushing and violating the provisions, transcending the self-exclusive interception of authority, or distributing government non-levant income funds; (vi) In violation of the provision for direct payment of the Government's non-levant income funds to the higher-level duty collection units or the payment of the lower-level compliance units; (vii) Transfers, borrowings, distributing the Government's non-levant income tickets, using illegal votes or denying the Government's non-levies of tax revenues, as prescribed; (viii) Disclosure, destruction of the Government's non-levant income tickets, or maintenance of the poorly caused loss and loss of non-levant income. The alleged violation of paragraph (i) has resulted in a period of time for the return of the contributing person; it cannot be returned and the collection of the national bank. Article 31, in violation of this approach, provides for the forfeiture or unauthorized production of government non-levant income instruments, punishable by the municipal, district (zone) financial sector in accordance with the provisions of the State Department's Regulation on the Punishment of Financial Violations; and criminal liability in accordance with the law. Article 32 Government non-levant income management authorities and other relevant sector staff are subject to administrative disposition by law, one of the following acts in the administration of non-levant income, and constitutes a crime and are held criminally by law: (i) Access to illegal benefits from government non-levant income management; (ii) To cover or condon violations of the Government's non-levant income management; (iii) Execution of administrative penalties in violation of the law or substitution of administrative penalties for redress of the offence; (iv) Reports of conduct, delays in complaints, diversion or non-compliance by law; (v) Other violations of the Government's non-levant income management responsibilities. Chapter VII Article 33 The municipal financial sector should establish rules for implementation with the audit, inspection and local branches of the People's Bank. Article 34 of this approach is implemented effective 1 January 2008. The provisional approach to the management of extra-budgetary funds in the city of Land, issued on 2 May 1995 by the Government of the People of the Länder, was repealed. |
