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

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(July 9, 2007 8th Executive meeting consideration of the people's Government of Jilin province on July 24, 2007, 190th promulgated by the people's Government of Jilin province as of August 1, 2007) Chapter I General provisions article in order to standardize the Government non-tax income management, rationalizing revenue distribution relations, strengthen macro-control of the Government, in accordance with the relevant laws and regulations, combined with the facts of the province, these measures are formulated.
    Second article this approach by said Government non-tax income, is refers to except tax yiwai, by State, and institutions, and generation line government functions of social groups and the other organization, law using government power, and Government reputation, and national resources, and State-owned assets or provides specific public service, and associate public service made and for meet social public need or associate public need of following financial: (a) administrative career sex charges; (ii) Government sex Fund; (three) State-owned resources paid using income; (four) State-owned assets paid using income;
    (E) State-owned capital gains; (f) the lottery; (VII) confiscations, and (VIII) other non-tax revenues.
    Scope of income are taxable under the preceding paragraph, its funding after taxes non-tax revenue for the Government.
    The Social Security Fund, housing fund is not included in the scope of government non-tax income management.
    Third provincial financial departments shall prepare a list of non-tax revenue items in the province, announced to the public on a regular basis and adjusted.
    Fourth article this is imposed by the provincial government non-tax revenue within the administrative area of management and supervision, these measures shall apply.
    Fifth in the financial Department of the people's Governments above the county level shall be responsible for the administration of government non-tax income management.
    Auditing, monitoring, competent, people's Bank and other departments shall, in accordance with their respective responsibilities, the supervision and administration of government non-tax income management. Sixth Government non-tax income paid in full financial, the two lines of income and expenditure management.
    Financial departments at all levels should Government non-tax revenue into the general budget, overall arrangement and use.
    Chapter the seventh Government non-tax revenue collection, must comply with the laws, rules and regulations and the provisions of the State Council, the Ministry of finance and the provincial government.
    Eighth Government non-tax revenue, is imposed by the provisions of laws, rules and regulations, by units under expropriation does not impose, collected by the financial Department of the Government of the people.
    Collection unit may entrust other unit to the Government non-tax revenue according to law, promptly of any delegates delegate units shall be reported to the financial Department of the people's Governments at the same level for the record.
    Section Nineth units should be strictly in accordance with the provisions of the project, scope and criteria for collecting non-tax revenue.
    Tenth Government non-tax revenue for enlistment, reduction, exemption, duty payment shall submit a written application, prescribed by the national and provincial authorities, in accordance with the conditions provided for review, and to meet the conditions of approval in the 5th; not to grant does not meet the criteria, and inform the applicant in writing.
    11th the unit shall prepare an annual government non-tax revenue (excluding confiscations) is imposed by the plan, reported to the financial Department of the people's Government at the DOE.
    Government non-tax revenue collection plan, once approved, must be strictly enforced, to adjust income plan due to special reasons, must be approved by the financial Department of the people's Governments at the same level. 12th Government non-tax income collection system.
    Specific measures for collection shall be separately formulated by the financial departments of the provincial government, in conjunction with relevant departments.
    Collection unit shall not be levied on the spot in cash, except as otherwise provided by laws, rules and regulations.
    Financial Department of the people's Governments above the county level should establish the Government non-tax revenue collection management system, the financial sector and collection unit and collection of government non-tax revenue collection information networking among banks, ensuring that the Government non-tax income in accordance with the regulations in full and on time turned over to the State Treasury or financial accounts.
    13th financial Department of the people's Governments above the county level shall, in the collecting bank financial account or the financial sink paid accounts, records, accounts, and reflect the Government non-tax revenue collection activities.
    Levy opened his own Government non-tax revenue account.
    The collecting bank by the financial Department of the Government of the people by way of bidding determines.
Levy payment obligations shall, in accordance with provisions of article 14th, amount of time, will pay the money into financial accounts, financial transfer payment account or Treasury single account.
    Collection or entrusted with the unit shall not be concealed, transferred, withheld, sat, misappropriating, privately divide or disguised dividing up the proceeds or receipts credited to the individual account.
    15th Government non-tax income is paid shall be returned after clearing the revenue, duty payment shall first to a collecting bank outlets to pay moneys into special financial account or the financial sink payment accounts; meets the conditions for return, comments by the collection unit, return of contributions after the confirmation by the financial Department of the people's Government at the audit duties.
    Article 16th confirmed as received in error, overcharged the Government non-tax income, the financial Department of the people's Government of the same level should be directly returned to the 15th days after acceptance of the payment obligations. 17th article levy units should perform following duties: (a) to contributions obligations people publicity by this units is responsible for levy of government non-tax income project and according to, and range, and standard, and time, and program; (ii) in provides time within to sibling government financial sector presentation this units Government non-tax income (not containing confiscated income) annual plans draft; (three) according to provides to contributions obligations people full levy paid government non-tax into payments; (four) records, and summary, and
    Checks and provides regular reports to the financial Department of the people's Government at the Government non-tax revenue collection and payment of their unit.
    18th financial Department of the people's Governments above the county level shall be in the financial account of funds should be turned over to the State Treasury, in accordance with the provisions of Treasury solutions.
    19th Government divided into higher and lower management of non-tax revenue in accordance with regulations, by the financial Department of the people's Government in accordance with the country and province percentage of periodic solutions, settlement.
    Article 20th unless otherwise prescribed by the national and provincial governments levy units shall not in any form of government non-tax revenue into the Fund to pay the higher levy is imposed by the subordinate unit or allocated.
    21st Government non-tax revenue is divided into higher and lower the proportion of share of involving the Central and provincial, in accordance with the regulations of the State Council or the Ministry of finance involving provincial and municipal (State), counties (cities) into, according to the provincial government or provincial financial sector regulations, except as otherwise provided.
    Departments and units are not allowed into against government non-tax revenue, also are not allowed to focus on subordinate departments and units of government non-tax revenue.
    22nd when the levy is imposed by the Government non-tax revenue, contributions should be obliged to issue printed by the provincial financial department financial bills; do not issue printed by the provincial financial Department of financial instruments, payment obligations has the right to refuse payment.
    Management of financial instruments and the specific measures formulated by the provincial Government separately. Chapter III supervision article 23rd people's Government above the county level shall strengthen the level people's Government departments, units, and lower level people's Governments implementation of government non-tax revenue management oversight, government non-tax income management and increase the reward and punishment mechanism, according to the major issues in the Government non-tax income management.
    Specific measures shall be formulated by the people's Governments at all levels separately.
    24th financial Department of the people's Governments above the county level shall strengthen the Government non-tax income management of daily inspection and annual audits, developing specific audit approach, timely investigate and punish violations of the Government non-tax income management.
    Section 25th units should conscientiously accept the financial, auditing, supervision, in charge of price supervision and inspection departments, truthfully provide information such as account books, statements, bills, a true reflection of the situation.
    26th article of any unit and individual have the right to report with the Government non-tax revenue related to the violation.
    For public reporting, financial, auditing, monitoring, competent departments shall, in accordance with their respective legal responsibilities, to ascertain the facts dealt with according to law, and the informer confidential. Fourth chapter legal responsibility 27th article Government non-tax into levy units violation this approach provides of, by County above government financial sector or legal, and regulations, and regulations provides of other sector ordered fill received should levy of government non-tax income, collection should surrendered of government non-tax income, deadline returned illegal proceeds, and on the units give warning, and informed criticism or law give administrative punishment; plot serious of, by its where units, and
    Higher authorities or supervisory organ directly in charge of personnel and other persons directly responsible shall be given administrative sanctions constitutes a crime, shall be investigated for criminal responsibility by judicial organs.
    28th article County above government financial sector and other about sector staff in government non-tax income management work in the, has following behavior one of of, by its where units, and superior competent sector or monitored organ ordered corrected, plot serious of, law give administrative sanctions; constitute crime of, by judicial organ 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 provides behavior of;
    (C) the unlawful imposition of administrative penalty, or to administrative penalties in place to correct violations; (d) hosting the report, complaints of delay, prevarication or not dealt with according to law; (e) other acts in violation of management responsibilities.
    29th other acts in violation of these rules, in accordance with the relevant laws and regulations will be punished.
    Chapter fifth supplementary provisions article 30th the specific issues in the application of these measures, by the financial Department of the provincial government is responsible for the interpretation. 31st article this way come into force on August 1, 2007.
                                                                                          People's Government of Jilin province in February 1997 release of the Jilin province is capital management way abrogated.