Key Benefits:
(Summit No. 103 of 8 May 2006 of the People's Government of the State of Chiang Mai, considered the adoption of Decree No. 1 of 3 June 2006 of the People's Government Order No. 1 of 3 June 2006 (Act No. 1 of 1 October 2006) Chapter I General Article 1 regulates the distribution of financial revenues in order to strengthen the management of non-levant incomes, in accordance with the relevant laws, regulations, such as the Budget Act of the People's Republic of China and its implementing regulations, the Regulations on the Punishment of Financial Violations, and to develop this approach in the light of the actual practice of this city. Article 2 Article 3. The non-levant income referred to in this approach means the following financial income other than taxation: (i) The administrative expenses charged by State organs, business units, social groups and other organizations in the functions of the Government, in accordance with laws, regulations; (ii) The Government and its respective departments, in accordance with the relevant provisions of the laws, regulations and the State Department, have dedicated government funds for the purpose of freeing reimbursement to citizens, legal persons and other organizations in support of public development; (iii) State assets of State organs, utilities, social groups and other organizations, including mobile assets, long-term investments, fixed-term assets, intangible assets and other assets, earned through rental, transfer or otherwise; (iv) After taxation of State capital-sharing in the treasury treasury, in accordance with the provisions, the profit of the State Unit, dividends, gains from the transfer or other manner of corporate property and other operational benefits enjoyed by State capital under the law; (v) The right of the State to develop land, sea, mines, sites and other public resources, the right to use, the name, the right to advertise, the right to do so by solicitation, auction or other means; (vi) The proportion of public goods raised in accordance with the State's provisions; (vii) An organization that authorizes administrative penalties, in accordance with the law, forfeiture and confiscation of the property obtained in the event of a violation of the law; (viii) Endowment income received on behalf of State organs, the establishment of the public service management unit, the social groups and other organizations in the ancestral functions of the Government (other than the targeted donation income of specific donors and projects designated); (ix) The income of the competent authorities through the collection of management fees, the division of income, the lower-level distributing of funds or other means of pooling the units of the cause; (x) Interest income arising from various accounts incorporated into the non-levant income account system (including tax interest income); (xi) Other non-levant incomes granted by law. The income provided in the preceding paragraph shall be taxed and non-levant income shall be paid after the tax is taxed by law. The social security fund, the housing pool does not apply. Article IV Non-levant income management should facilitate citizens, legal persons and other organizations. The creation, management and supervision of non-levant income projects should be carried out by law. Non-levant income is governed by scientific and effective classifications according to different types and characteristics. Article 5 Non-levant income is governed by the collection of separations and income and expenditure lines and is used in an integrated manner by the Government in accordance with the requirements for integrated financial budget management. Article 6. Governments at all levels should strengthen their leadership in the management of non-levant incomes, strict enforcement of laws, regulations and national and provincial provisions on non-levant income management, actively promoting the development of information on the management of non-levant incomes, and establish a mechanism for the monitoring of sound non-levant incomes to effectively increase the level of non-levant income management. Article 7. The sector's financial sector is responsible for the management of non-levant income within the current administration. The relevant sectors, such as audit, price, inspection, are governed by the statutory authority for non-levant income management. Chapter II Article 8 collects or collects national organs, business units, social groups and other organizations that collect or collect non-levant incomes (hereinafter referred to as follows). The documents establishing non-levant income projects under the law, regulations, regulations and the law have provided for the collection units, which are charged by the prescribed collection units; legal, regulatory, regulatory and legal documents establishing non-levant income projects do not provide for the collection units and the financial sector is the recipient agency. Unlevant income may be delegated to other units, with the consent of the same financial sector. A letter of entrustment shall be signed. The trustee shall not authorize other units or individuals to seek non-levant income. Article 9 shall perform the following duties: (i) Publication of the unit's non-levant income project and its basis, scope, criteria, time frames, procedures and referrals to the same financial sector; (ii) Preparation of the draft annual budget for non-levant income for this unit (plan) to be sent to the same level of finance; (iii) The payment of non-levant income by law to the payer; (iv) Recording, summarizing, collating and regular reporting of non-levant incomes to the same financial sector; (v) Other responsibilities provided by the Government and its financial sector. Article 10 Organizational receipt units or their commissioning units should strictly collect non-levant income according to the law and ensure that the receivable is not collected, excluded or self-relevantized, exempted, condensed, dispersed, codified, dispersed, dispersed, dispersed, privately stored, privately separated or converted into private tax revenues. Any sector, unit shall not impose a non-levant income project, scope, criteria and non-levant income. Article 11. Units that pay non-levant income shall be paid by law or by individuals to pay the payer. The payment obligation shall not escape the obligation of payment in accordance with the prescribed time, criteria, modalities and means. Article 12 Obligations to pay are in compliance with the conditions for relief, relief and non-levant income may submit written requests for approval by the financial sector, as well as the provisions of the State, the province, as well. The approval sector should clarify the basis, scope, conditions, time frames, procedures and publicize it. The non-levant income for the management of the current level is applied only to the relief, relief and non-levies provided for in the preceding paragraph. Article 13. The financial sector is responsible for the organization of non-levant revenue collections and the identification of non-levant incomes in accordance with the principles of openness and equity, and for the establishment of a remittance account for the collection, recording and distributing of non-levant incomes in the escrow banks. The financial sector, in accordance with the agreement of the parties, pays due to the bank's operating amount of non-levant income or the amount collected. The governing receipt units, which are approved by the same level of finance, may open a dedicated deposit account for the collection of non-levant incomes for non-levant or distracted non-levant incomes that are collected on the basis of the pooled unit's site or for the provision of financial contributions. Article 14. In addition to legislation, regulations, regulations stipulating the receipt of the royalties or non-levant incomes included in the earmarked deposit accounts for non-levant income payments, direct contributions should be taken. In the form of direct contributions, the payment obligation is paid directly to the accounts established in the treasury accounts of the collateral accounts of the levant accounts, the financies or the financial sector by means of other contributions provided by the financial sector. After a pool of contributions, the governing receipt units or their commissioning units receive and open financial statements or invoices to the payer's paying, and, within the same period of time as the same financial sector, aggregation of the credit voucher and the payment accounts established by the non-levant income in the treasury account, the financial Principal or the financial sector. Chapter III Financial management Article 15. The financial sector is responsible for the establishment and management of the non-levant income account system at this level, including the opening of a single account of China People's Bank for recording, accounting, reflecting the income and expenditure activities of the budget, and the opening of a non-levant levies for recording, accounting, reflecting non-levant income and expenditure activities not covered in the budget, as well as other accounts for activities such as recording, accounting, accounting, payment and special expenditures. Article 16, in accordance with the sub-prime fiscal management system, has been paid to the central bank for non-levant income received by the State; the proportion of non-levant incomes divided between the city and the State, the provincial government and its financial sector should be implemented in accordance with the provisions of the State Department of State, the provincial government and its financial sector; and the proportion of non-levant income involved in the city and between the city. The non-levant income, which is divided at the bottom level, is regularly dispersed and settled by the financial sector, in accordance with the principle of payment, separation and timely settlement. The following conditions shall be followed by a refund: (i) Multiple contributions, repeated payments and mispayments; (ii) Refunds are required as a result of the adjustment of non-levant income collection standards; (iii) The financial sector provides for other circumstances in which the treasury process should be handled. The non-levies of tax revenues should be processed through a single account of the national bank, a non-levant treasury income finance, and other accounts should not be processed. Article 18 deals with non-levant income refunds, which are required to refund to the payee by the payment obligation to make written requests to the governing receipt units or their commissioning units, which shall be submitted to the same financial sector for approval after verification within 10 working days; the return of the receipt units and their commissioning units or sub-governance banks shall be returned, subject to the approval of the receipt units of the request for the refund or the payment of the bank in writing. In cases where the payment is required to be refunded to the payee by the governing body or its commissioning units, a written report shall be submitted in writing within five working days for approval by the same-level financial sector, with the approval of the grantee's refund. The financial sector, upon receipt of a full-fledged application, belongs to the current management authority, shall be approved and refunded within 20 working days; non-levant incomes relating to the management of the superior financial sector shall be approved by the financial sector in accordance with the prescribed procedures within 15 working days. Chapter IV Expenditure management Article 19 Non-levant income should be integrated into a unified government budget system, in accordance with the principles of the integrated financial budget. In addition to providing for purposes or filling cost expenditure, non-levant income should be separated from the expenditure of the governing receipt units. Unlevant non-levant incomes with specific purposes may be transferred to the next year in the context of budgeting and implementation, in accordance with the relevant provisions of national and provincial, municipal and municipal areas. Expenditures for non-levant income arrangements are included in sectoral budgets. The basic expenditures of the governing receipt units are organized in accordance with the standard of expenditure approved in the budgets of their functional, targeted and sectoral budgets, and project expenditure is approved by the same-level Government and the relevant departments. Other units are entrusted with fees for non-levant incomes through sector budget arrangements. Costs necessary to obtain State assets or resources for the payment of income are approved by the financial sector as prescribed. Article 21, all sectors, units should be strictly executed in accordance with approved sectoral budgets and not subject to statutory procedures. Expenditures for non-levant income arrangements under article 2 are financed by the financial sector and the national bank is centrally paid. Specific approaches are implemented in accordance with the provisions of the municipal financial sector. Chapter V Article 23 Financial statements are based on receipts produced by the governing body or its commissioning units, the escrow bank to the financial sector of the payer in the collection of non-levant incomes, which is the original voucher of the financial and income and accounting. Financial statements should be made when non-levant income is collected, the governing body or its commissioning units, the escrow banks are not granted financial statements to the payer under the terms of the financial sector, and the payer has the right to refuse payment and complain to the financial sector. Article 24. The financial sector and its financial instruments shall be subject to the regulations of the relevant laws, regulations and superior financial sectors to purchase, maintain and distribute financial statements and to inspect and write the use of financial instruments. Article 25 Article 26 prohibits any unit or individual transfers, transfers, collusion, eruption, falsification, conversion, private self-production and destruction of financial instruments; prohibits the use of financial instruments to be charged with deflation or non-levant income beyond the prescribed scope and criteria; and prohibits the use of illegal financial instruments. Chapter VI Oversight inspection Article 27 should strengthen oversight of the use of non-levant income collection, credit, expenditure and financial instruments, in accordance with the law, against non-levant income management provisions. Sectors such as audit, price should be inspected and processed in accordance with the law with respect to non-levant income. After monitoring inspections by the inspectorate, the inspection findings should be drawn up; the transfer of matters that are not within the purview of the sector should be lawful. The transfer sector should be processed in a timely manner and the results were communicated in writing to the transfer sector. Article 28 departments, units should strengthen the supervision of the non-levant income management of this sector, this unit and its subsidiary units or their commissioning units, establish a corresponding management system, maintain internal oversight mechanisms, detect violations in a timely manner and deal with them; accept oversight inspections carried out by the relevant departments, agencies and agencies in accordance with the law, and, if they provide information and circumstances, shall not be denied, concealed, falseed, obstructed, delayed, and shall strictly implement the decisions taken by the relevant departments. Article 29, any unit and individual have the right to inspect acts that violate the non-levant income management provisions of the supervisory inspectorate. The receiving sector should be identified in accordance with the law and communicate the results to the prosecution in a manner in which the results are being processed; the transfer of the sector that is not within the purview of the sector should be transferred in a timely manner. The department responsible for the receipt and inspection shall be confidential to the prosecution and shall not transfer the name of the prosecutor and the material of the prosecution to the prosecution units and individuals. Units and individuals reporting violations are recognized and rewarded by the Government or the financial sector. Chapter VII Legal responsibility Article 33, in violation of this approach, is a violation of the provisions of the Regulations on the Punishment of the Punishment of Financial Violations, which criminalizes or disposes of them in accordance with the provisions of the Regulations. Article 31 of the Excellence Unit and its staff have one of the following acts, which are being redirected by financial, auditor orders, to recover from non-levant income receivable, to refund funds collected in violation of the law, to adjust the accounts; to warn or to inform the governing body; and to provide administrative disposal to the competent and other responsible personnel. The transfer to the judiciary is criminalized by law: (i) The commission of other units or individuals to collect and receive non-levant income in violation; (ii) Expropriation of non-levant income in violation; (iii) Violations of the provision for the collection of separations; (iv) Transfer, private subordination or conversion of private tax revenues; (v) No non-levant tax revenue rebates as prescribed; (vi) To refrain from providing for the acquisition, opening, custody, destruction of financial instruments, using financial statements to incur a fine or using illegal financial instruments; (vii) Non-fulfilment of other responsibilities under this approach. Article 32 is one of the following acts by State organs, treasury units and social groups, which are redirected by financial, auditor orders, distributed non-levant income receivable, adjusted accounting accounts; warnings or criticisms of units; administrative disposal of supervisors and other responsible personnel by the inspector or the agency. The transfer to the judiciary is criminalized by law: (i) To avoid payment of non-levant income obligations as a payer; (ii) The implementation of sectoral budgets, as prescribed; (iii) Violations of the central payment system of the national bank; (iv) Failure to comply with internal oversight obligations or refusal to accept oversight by the relevant departments, agencies. Chapter VIII Article 33 The municipal financial sector should be based on this approach and national relevant provisions to develop implementation methods, such as leasing of non-levant incomes, sector budgets, integrated finance, classification management, income and expenditure, and supervision. Specific operating procedures for the implementation of this approach in the tax sector are developed separately by the municipal financial sector with the tax sector. The management of non-levant income at the district level is governed by this approach. Article 55 of this approach was implemented since 1 October 2006. The Modalities for the management of extrabudgetary funds in Hiroshima City, issued on 19 November 1997 (No. 14 of 1997 of the Municipal Government). |
