Advanced Search

Jilin Provincial Government Non-Tax Revenue Management

Original Language Title: 吉林省规范政府非税收入管理办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

(The 8th ordinary meeting of the People's Government of Glin, 9 July 2007, considered the adoption of the Decree No. 190 of 24 July 2007 of the People's Government Order No. 190 of 24 July 2007, which was launched effective 1 August 2007)

Chapter I General
Article 1, in order to regulate the administration of non-levant income, to rationalize the distribution of income and to strengthen the Government's macroregulation, to develop this approach in line with the relevant laws, regulations and regulations.
Article 2, which refers to non-levant revenue from the Government, which means, in addition to taxation, the financial funds of the State organs, utilities, social groups and other organizations that perform the functions of the Government, are governed by the law, the Government's credibility, the State's resources, State assets or the provision of specific public services, the quasi-public services receive and used to meet public needs or quasi-public needs:
(i) Administrative expenses;
(ii) Government funds;
(iii) Reimbursement of national resources;
(iv) Reimbursement of State assets;
(v) National capital operation gains;
(vi) Phnom Penh;
(vii) Forfeiture;
(viii) Non-levant income from other Governments.
The income provided in the previous paragraph shall be taxed and its funds are non-levant to the Government after the tax is taxed by law.
The Social Security Fund, the housing pool are not included in the Government's non-levant income management.
Article 3. The Government's financial sector should prepare a directory of non-levant income projects across provincial governments to be published and adjusted regularly to society.
Article IV regulates and monitors the collection and supervision of non-levant incomes in the administration of the province and applies this approach.
Article 5
Sectors such as audit, inspection, price supervisors and the People's Bank should be able to manage the relevant oversight management of government non-levant income, in accordance with their respective responsibilities.
The Government's non-levant income is fully vested in the payment of both income and expenditure lines. Governments' non-levant income should be included in the integrated financial budget and integrated arrangements and use.
Chapter II
Article 7. The Government's non-levant income collection must be in compliance with the provisions of the laws, regulations and the State Department, the Ministry of Finance and the provincial government.
Article 8 provides for non-levant revenue from the Government, the laws, regulations, regulations, regulations and regulations, which are charged by the prescribed units, and the non-professional units are charged by the Government's financial sector.
The unit may be charged by law to other units for the collection of government non-levant revenue, and the commissioning units shall report the commission in a timely manner to the same-ranking people's financial sector.
Article 9. The collection units shall strictly collect the Government's non-levant income in accordance with established projects, scope and standards.
Article 10 Government non-levant income relief, relief and removal shall make written requests for review by State and provincial authorities in accordance with the conditions prescribed and approval of conditions within 5 days; non-admissibility of non-conditional payments and written notification to the applicant.
Article 11. The collection units shall prepare annual government non-levant income (excluding forfeiture) and report to the same level of government finance.
The Government's non-levant income-collection scheme must be strictly enforced and the income adjustment plan for special reasons must be approved by the same level of government finance.
Article 12. The Government's non-levant revenue collection system is applied. Specific collections are developed separately by the Ministry of Finance of the Government of the Provincial People.
The leakage shall not be charged at any time, except under the laws, regulations and regulations.
The Government's financial sector should establish a Government's non-levant income collection management system to achieve a network of non-levant revenue collection information for the financial sector, the collection units and the inter-generational government, and ensure that the Government's non-levant income is provided for in a timely, full-fledged national bank or financial exclusive.
Article 13
The collection units shall not open the Government's non-levant income accounts.
The ADB is determined by the manner in which the Government's financial sector uses tenders.
Article 14. The payment obligation shall be surrendered to the treasury, the treasury or the treasury account in accordance with the time specified by the unit.
The collection of units or the commissioning units shall not conceal, transfer, interdiction, seating, misappropriation, private subsection or distributing the receipt into the individual accounts.
Article 15. The Government's non-levant income shall be returned to the outstanding settlement income after the payment is made, and the payment shall be made by the remittance bank's entry point to the remittance or the financial distributor; in accordance with the conditions of return, the leakage shall be provided by the unit of the leakage and the return of the payment obligation upon confirmation by the same people's financial sector.
Article 16 recognizes, in accordance with the law, the non-levant revenue of the Government, which shall return directly to the payer within 15 days of the date of receipt.
Article 17
(i) Accreditation of the Government's non-levant income projects charged by this unit and their basis, scope, criteria, time, procedures;
(ii) A draft annual plan for the presentation of non-levant income (excluding forfeiture) to the Government's financial sector of the same unit within the prescribed time frame;
(iii) The payment of non-levant income to the Government in full, in accordance with the provisions;
(iv) Record, summarize, collate and regularly report to the same-ranking people's financial sector on the collection of non-levant income from the Government.
The financial sector of the Government of more than 18 per cent of the population at the district level should dedicate funds from the treasury of the treasury.
The Government's non-levant income is administered by a lower-level division according to the provisions, which is regularly dispersed and settled by the Government's financial sector in accordance with the proportion of countries and provinces.
Article 20, in addition to other provisions by the State and the provincial authorities, shall not pay the Government's non-levant income funds directly to the parenting unit or the sub-prime collection unit in any form.
Article 21 Proportion of government non-levant income, involving central and provincial divisions, according to the provisions of the Department of State or Ministry of Finance, and relates to the division between provinces and municipalities (States), districts (markets) and, in accordance with the provisions of the Government of the Provincial People or the Government's financial sector, the State provides additional provisions.
All sectors and units should not be allowed to divide the Government's non-levant incomes nor to allow the Government's non-levant revenue from the central subsectors and units.
In the case of leakage from the Government's non-levant income, the payment obligation shall be granted to the payer a financial statement that has been compiled in the financial sector of the Government of the Provincial People's Government; the payment obligation shall be entitled to refuse payment.
The specific approach to the management of financial instruments was developed by the Government of the Provincial People.
Chapter III Oversight
Article 23. The Government of the people at the district level should strengthen the supervision of all sectors, units and lower-level people's governments in implementing the Government's non-levant income management, establish a governmental non-levant income management appraisal and additional payment subsidy mechanisms to deal, in accordance with the law, with major issues in the administration of non-levant income. Specific approaches were developed by the people at all levels.
Article 24
Article 25 quantification units should be self-critical to receive oversight inspections in sectors such as finance, audit, inspection, price supervisors, etc., such as the provision of books, statements, instruments, etc.
Any unit and individual in article 26 have the right to report violations relating to the Government's non-levant income.
In the case of social public reports, sectors such as finance, audit, inspection, price supervisors should identify facts, be treated in accordance with their respective legal responsibilities and be kept confidential.
Chapter IV Legal responsibility
Article 27 of the Government's non-levant revenue collection unit violates the provisions of this scheme by bringing the receipt of government non-levies that should be levied by the financial sector of the Government of the above-ranking people or by law, regulations, regulations, regulations, regulations, etc., by collecting the Government's non-levies that should be surrendered, returning the proceeds of the conflict and giving warning, criticization or administrative sanctions under the law; in serious circumstances, by virtue of the law to the competent person responsible for the direct responsibility of the inspectorate;
Article 28
(i) Access to illegal benefits from government non-levant income management;
(ii) To cover or condon violations of government non-levant income management provisions;
(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 acts that violate the responsibility of management.
Article 29 violates other acts under this scheme and punishes them in accordance with the relevant laws, regulations.
Chapter V
The specific issues applicable to this approach are explained by the Ministry of Finance.
Article 31 of this approach was implemented effective 1 August 2007. In February 1997, the People's Government of Glin Province issued a “Final Fund Management Approach” to the provinces of Glinland.