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Hainan Provincial Non-Tax Revenue Management

Original Language Title: 海南省非税收入管理办法

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(Adopted by the 88th Standing Committee of the People's Government of the Southern Province on 9 May 2006 No. 200 of the People's Government Order No. 200 of 12 May 2006 on 1 July 2006)

In order to strengthen and regulate the management of non-levant income, this approach is based on the relevant legislation, legislation and regulations.
Article 2 projects and standards of non-levant income are established in accordance with laws, regulations, regulations and relevant national provisions. Non-levant income projects include:
(i) Government funds;
(ii) Specific income;
(iii) Phnom Penh;
(iv) Administrative expenses;
(v) Forfeiture;
(vi) State capital operating income;
(vii) Countries such as land have resources ( assets) to use income;
(viii) Other income.
Article 3. The financial sector of the people at all levels is the authority for non-levant income, which is governed by the law by the leakage of non-levant incomes in the current administrative region, the management of funds, the management of instruments and the supervision of inspection.
Article IV Non-levant income is subject to an order of collection, bank receipt and financial distributing.
Governments at all levels should take measures to reduce the costs incurred by non-levant incomes, improve the collection and facilitate payment obligations.
Article 5 Financial sectors at all levels should open non-levant income-generating financial contributions to national commercial banks for pooling, recording and settling non-levant income payments.
The non-levant income transition accounts are prohibited from levying sectors, units (hereinafter referred to as the governing body). Exhibitions are prohibited to conceal, transfer, interception, seating, misappropriation and private non-levant income.
Article 6 Laws, regulations and regulations already provide for non-levant income projects for the governing receipt units, which are collected by the statutory collection units, and the statutory collection units are entrusted to other units in accordance with the provisions of laws, regulations and regulations.
The law, regulations and regulations do not provide for the non-levant income items of the governing body, either directly charged by the non-levant income authorities or commissioned the relevant units.
Article 7.
(i) Publication of non-levant income projects, standards, scope, target, basis, duration and procedures charged by this unit;
(ii) The use of non-levant income stamps produced by provincial financial authorities for the payment of non-levant income to the payer in full;
(iii) The establishment of a non-levant income bank in accordance with the provisions for monthly, seasonal, annual and escrow banks, and the regular reporting of the collection of non-levant income from this unit to the same financial sector;
(iv) Other responsibilities.
Article 8. In accordance with the relevant provisions, the governing body should make a “feasing licence” to the price authorities and impose a sharp fee.
Article 9
The financial sector at all levels is responsible for the day-to-day management of non-levant income instruments, such as maintenance, issuance, use, write-off and inspection.
Article 10 Excise receipts should purchase non-levant incomes according to financial reporting to the same financial sector.
The specific approach to non-levant income purchases is regulated by the provincial fiscal sector.
Article 11 should establish systems such as sound non-levant income instruments, custody, payment, clearance and inspection.
Transfers, borrowings, distributing non-levant incomes; prohibition of unauthorized production, falsification, sale of non-levant income instruments.
The loss of non-levant income tickets should be reported in a timely manner in the same financial sector, and in the media.
The financial sector shall be vested in the treasury or in the financial pool after the settlement of the revenue collected by the law; the payment shall be made by the payer to the governing body for the purpose of making an application by the contributory service, and, after the confirmation of the receipt units, the financial sector shall be notified within 20 working days. The financial sector should be paid within 20 working days.
The certified non-levant income, returned by the financial sector to the collection unit and returned to the payer by the governing body.
Article 13. The payment obligation shall not escape the payment of the obligation, in accordance with the terms of the collection unit.
The payment obligation has confirmed that the payment, deduction and non-payment of non-levant income is required for special circumstances, and that written requests may be submitted for approval by the organs established by the law, regulations, the Department of State and the provincial people's Government.
Article 14. Proportion of non-levant income projects requiring division is provided by the Government of the province or the provincial financial authorities.
The non-levant income divided at the level of article 15 shall not be delayed, depressed, concealed, retained and diverted by the local financial sector, in accordance with the principle of payment of local contributions, sub-payments and timely settlement.
Exclusive receipt units shall not pay the non-levant income directly to the higher-level duty collection units or to assign the lower-level compliance units in any form.
Article 16 Financial departments at all levels should pay funds from non-levant income to their families, either on a regular basis, in accordance with the income- and defined categories.
Article 17 Governments should integrate non-levant income into financial integration arrangements and implement integrated financial budget management. The requirements for the performance of the functions of the Authority are vested in the approved budget of the financial sector and are not linked to the non-levant income received.
Non-levant tax revenues with specific purposes should be earmarked.
Article 18
The financial sector at all levels of Article 19 should strengthen the supervision of non-levant income processing, improve the construction of the non-levant income management system and investigate violations by law.
The governing units should provide information on non-levant income certificates, statements, cheques, etc., as reflected in the circumstances, on the basis of inspection in the financial, price, inspection, auditing and auditing sectors.
Article 20 provides incentives in accordance with the relevant provisions for companies and individuals at all levels that contribute significantly to the management of non-levant incomes.
Article 21 violates this approach and punishes the relevant laws, regulations and regulations, such as the Financial Offences Punishment Ordinance.
The specific application of this approach is explained by the provincial financial authorities.
Article 23 of this approach is implemented effective 1 July 2006. The Balance of Payments Management Scheme for the Administration of the Southern Province was also abolished at the 105th ordinary meeting of the People's Government of the Southern Province on 28 February 1996.