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Liaoning Province's Non-Tax Revenue Management

Original Language Title: 辽宁省非税收入管理办法

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(Summit No. 69th ordinary meeting of the Government of the Grandin Province on 5 January 2007 to consider the adoption of the Decree No. 200 of 12 January 2007 of the Order of the People's Government of the Province of Excellence, which came into force on 1 March 2007)

In order to strengthen the management of non-levant income, the sound public financial system, guarantee economic and social health development, and to develop this approach in line with the relevant laws, regulations and regulations.
The non-levant income referred to in Article 2 of this approach refers to financial funds that are used by all levels of government, State agencies, business units, social groups and other organizations, in addition to taxes, to meet public needs or quasi-public needs, in accordance with the law. Includes:
(i) Administrative expenses;
(ii) Government funds;
(iii) Forfeiture;
(iv) State-owned resources and State-owned assets are reimbursable;
(v) State capital operating income;
(vi) Funds for the vote;
(vii) Endowed income received on behalf of the Government;
(viii) Recurrent revenue from the authorities;
(ix) Interest income arising from Government financial funds;
(x) Other non-levant incomes.
The collection of State capital proceeds is administered in accordance with the relevant provisions of the State and the province.
Article 3 regulates the collection, financial and voting management and its supervision of non-levant income in my province, and applies this approach.
Article IV, municipalities, districts (including district, subsectors) is the financial sector responsible for monitoring and management of non-levant incomes.
The relevant sectors, such as audit, price, inspection, are governed by their respective responsibilities.
Article 5 Provincial, municipal and district governments should establish a management and vetting system for non-levant incomes in accordance with the relevant provisions of the State, incorporating non-levant income into the integrated financial budget, and administer income and expenditure lines.
The creation, collection and collection of non-levant income under Article 6 must be in compliance with the relevant provisions of the law, regulations and national, provincial and other relevant provisions.
Article 7. Non-levant income is charged by the legal, regulatory, regulatory and regulatory sectors, and legal, regulatory, regulatory and regulatory provisions do not provide for the collection of sectors, units directly by the financial sector, and the financial sector cannot be charged directly and may entrust the relevant sectors, units.
Departments, units and delegated units (hereinafter referred to as the governing body) should be sent to the current financial sector to conduct the “non-levant pay collection certificate”. The non-levant income collection certificate shall not be altered, forged and transferred.
Other departments, units that collect non-levant income should be delegated to the financial sector to strengthen the supervision of the mandated sectors, units and units within the scope of the commission.
Article 8. The provincial fiscal sector should prepare and publish the directory of the annual non-levant income project throughout the province. The city, the district financial sector should prepare and publish a directory of the non-levant income projects implemented in the current administrative area in accordance with the directory of the annual non-levant income project.
The agencies should publish non-levant income projects, targets, scope, standards, duration and basis for which the unit is responsible.
Article 9
The authorities should make written requests to the current financial sector for approval in accordance with the statutory authority, after the approval of the financial sector.
The obligation to pay shall be granted in accordance with the terms of reference of the statutory approval after the approval of the recipient's approval by a written application to the governing body for the purpose of devoting, distributing and distributing non-levant income.
Article 10. Non-levant income is subject to a system of collection. It is prohibited to collect the present paragraph at the time of the operation, except where the law, regulations and regulations may be charged.
Article 11. The financial sector shall determine, in accordance with the relevant provisions of the State and the province, non-levant income receipt banks or rural credit institutions, and open non-levant financial contributions for non-levies, records, accounting for non-levies.
Exemptions may not be allowed to open a non-levant income account or a transitional account.
Article 12 The contributory obligation shall not escape the payment of obligations, in accordance with the amount specified, the time limit shall be taken into account by the collateral income levant or non-levant financial contributions.
The collection units are charged by law at the time of the receipt and shall, within a specified time frame, pay the receipt in full to the non-levant financial levant or non-levant levies.
Exonymous, diversion, residual, interception, seating, misappropriation, private non-levant income may not be deposited with non-levant income funds or accounts other than those paid by non-levant income.
Article 13. The financial sector should detract from the collateral funds of the non-levant income levies and, according to the income class and the subject matter, the national bank shall not be closed, accounted for, concealed, retained and diverted.
Article 14. Reimbursement funds for non-levant income earners, in accordance with the conditions of return, the payer may submit a request for return to the collection units, which are signed by the governing body, and, after the confirmation of the current financial sector, the return of the receipt units shall return to the payer in accordance with the amounts determined by the financial sector and the time-bound return of the payer.
Specific approaches to the management of non-levant income collection are developed by the provincial fiscal sector with the relevant provincial departments.
Article 15. The governing receipt units shall prepare annual non-levant incomes (excluding forfeiture) and be included in the sectoral budget after the finalization of the current financial sector.
Article 16 imposes a split of non-levant income in accordance with the provisions of the State and the province, which is divided by the financial sector on a regular basis, settlement through the non-levant financial exclusives of tax revenues.
The donation units shall not direct the non-levant income funds to their superior receipt units or to allocate their parent-offices in any way.
Article 17 Governments should integrate non-levant incomes in accordance with budgetary laws, regulations. The financial sector should approve the cost of non-levant revenue collection from the governing body and approve the expenditure budget in accordance with the requirements of its functions.
Non-levant income is subject to specific purposes established by law or by provincial governments and should be earmarked.
In addition to the significant sudden public events, such as major natural disasters, and the significant adjustments in national policies, non-levant income expenditure budgets are generally not supplemented or adjusted for the next budget arrangement.
The non-levant income collected by the ruling collector should be used in the form of a non-levant income received from the provincial financial sector.
Unless the non-levant income statement provided in the previous paragraph is not used, the payer has the right to refuse the payment.
Article 20 does not permit any other unit or individual to sign non-levant income instruments, in addition to the non-levant income instruments determined by the provincial financial sector by law.
Non-levant income instruments are not allowed by the Indian enterprise to provide non-levant income instruments to any unit or individual other than the provincial financial sector.
Article 21, non-levant income instruments used by the governing receipt units, should be directed to the current financial sector in accordance with the income class or financial reporting.
The financial sector and the governing body should establish systems for the good use, maintenance, payment and clearance of non-levant income instruments to determine the responsibility of the individual and to guarantee the security of the cheque.
No unit or individual shall commit the following acts:
(i) Transfer, borrowing, collusion and opening of non-levant income instruments;
(ii) Privately produced, forged, modified and sold non-levant income instruments;
(iii) The use of illegal instruments or the non-qualization of non-levant income instruments, as prescribed;
(iv) The unauthorized destruction of non-levant income instruments.
The loss of non-levant income tickets should be reported in a timely manner to the financial sector in which the cheque was issued and declared invalid.
Article 23. The financial sector should strengthen routine monitoring and special scrutiny of non-levant income collection, use, management, and promptly investigate violations in the management of non-levant incomes under the law.
The agencies should actively cooperate and assist in the provision of information, such as books, statements, instruments, etc., such as real reflecting.
Any unit and individual shall be entitled to report on violations in the management of non-levant income, and the relevant sectors, such as finance, audit, prices, inspection, should be promptly identified in accordance with the statutory responsibilities and be addressed by law.
Article 25, in violation of this approach, is one of the following acts, being rectified by the financial sector of the district or by the relevant sector, to recover funds in violation of the law, to grant administrative disposal to the competent person directly responsible, either by the unit of the institution or by the superior authorities, and to hold criminal responsibility under the law:
(i) The extent, criteria, targets and deadlines for the creation of non-levant income projects or the unauthorized alteration of non-levant income projects;
(ii) Removal, relief and non-levant income in violation of the terms of reference or statutory procedures;
(iii) Changes in paints, forfeitures and forwards of the non-levant pay collection certificate;
(iv) The opening of a non-levant income account or a transitional account;
(v) conceal, transfer, lag, interception, seating, misappropriation, private non-levant income or crediting non-levant income payments into accounts other than those paid by the non-levant or non-levant income;
(vi) No non-levant income was collected according to the provisions;
(vii) The collection of non-levant incomes in violation of the laws, regulations and regulations;
(viii) Extend, accounted for, concealed, retained, misappropriated or disbursed non-levant income funds;
(ix) Removal of non-levant income funds directly from their parent-offices or the payment of their parent-offices.
Payments made in respect of the conduct set out in the preceding paragraph shall be collected in full, except for those who have returned the payment obligation under the provisions.
Article 26
(i) An unlawful benefit from the management of non-levant income;
(ii) To cover or condon violations of non-levant income management;
(iii) In lieu of administrative penalties for redress of violations;
(iv) Combat, fall or revenge the reporting person;
(v) There are other provocative fraud, abuse of authority, and obscene behaviour.
Article 27 of this approach was implemented effective 1 March 2007.