Interim Measures For The Anhui Provincial Government Non-Tax Revenue Management

Original Language Title: 安徽省政府非税收入管理暂行办法

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(June 10, 2005, Anhui provincial people's Government at the 25th Executive meeting on June 24, 2005, Anhui provincial people's Government, the 184th announced as of October 1, 2005) Chapter I General provisions article in order to standardize the Government non-tax income management, strengthen the Government's macro-control and promoting economic and social development, in accordance with the relevant laws and regulations, combined with the facts of the province, these measures are formulated.
    Second this approach applies to the provincial government non-tax revenue collection and administration, budget management, document management and supervision.
    Third article this approach by said Government non-tax income, is refers to levels State, and institutions, and social groups and the other organization according to about legal, and regulations and this approach provides, perform public affairs management functions, and using state-owned resources or State-owned assets, and provides specific service charged of tax yiwai of financial, including: (a) administrative career sex charges; (ii) Government sex Fund; (three) State-owned resources and State-owned assets paid using income; (four) State-owned capital business returns; (five) lottery chest;
    (F) the confiscation of income; (VII) other non-tax revenues.
    State-owned capital management of collection of income, in accordance with the relevant provisions of the State and province. Fourth part of government non-tax revenue is revenue.
    Local people's Governments at various levels shall strengthen the leadership of the Government non-tax income management, government non-tax revenue into the general budget, the two lines of income and expenditure management.
    Fifth financial departments of the local people's Governments at or above the county level shall be of non-tax revenue management authorities, if the Government non-tax income management body responsible for the administration of non-tax revenue collection and management work.
    Auditing, price and supervision, the people's bank sector in accordance with their respective responsibilities, the supervision and administration of government non-tax income management.
    Second chapter levy management sixth article Government non-tax into according to following provides charged: (a) administrative career sex charges according to legal, and regulations and State, and Province Government or provincial above government financial, and price sector of provides charged; (ii) Government sex Fund according to legal, and administrative regulations and State or State financial sector of provides charged; (three) State-owned resources and State-owned assets paid using income according to legal, and regulations and State or State financial sector, and Province Government of provides charged;
    (D) the lottery based on the State Council or the proportion of the Lotteries Fund allocation and financial institutions charge; (e) the confiscations under the People's Republic of China on administrative punishment law and other relevant laws, regulations and rules imposed; (vi) other government non-tax revenue according to law, regulations and rules and financial departments of the State Council, the State Council or provincial received the relevant provisions.
    Article seventh charge sector, laws, rules and regulations (hereinafter referred to as medical practitioners charge units) of government non-tax income, received by the practice unit charge; medical receiving units in accordance with the law, regulations and regulations delegate to other units or part thereof shall be reported to the financial Department of the people's Government for the record.
    Laws, regulations and rules does not require practice to units of government non-tax revenue, directly charged by the Government non-tax income management agencies; does not have direct charge condition, the Government non-tax revenue collected from the management bodies may entrust relevant units.
    Article medical collection entity or Government non-tax income management agencies should be announced to the public by the units responsible for collecting Government non-tax revenue items and based on object, scope, and duration.
    Entrust other unit charged the Government non-tax revenue, client should be entrusted and entrusted with the charge of government non-tax income to the public.
    Article medical collection entity or Government non-tax income management body shall, in accordance with the provisions of article sixth charge Government non-tax revenue must not overcharge, less sustained collection, reduce, waive or unauthorized.
    Payment obligations due to special circumstances so require payment, pay reduction, exemption of government non-tax income, it shall submit a written application, by the practice of a unit or Government non-tax income management audit, in accordance with the statutory approval process. Tenth Government non-tax income collection system.
    Without the approval of the financial Department of the people's Government of the same level, and collection unit may not receive government non-tax income in cash on the spot, except as otherwise provided by laws, rules and regulations.
    11th by the financial Department of the local people's Governments at or above the county level in conjunction with the local branch of the PBC identified agency payments business of commercial banks and credit unions, can be used as a government non-tax revenue collection agency.
    After collecting bodies in accordance with the provisions of the preceding paragraph, the financial authorities and the local branches of the PBC to the public.
    12th financial departments of the local people's Governments at or above the county level shall, in collecting institutions to offer the Government non-tax revenue remitted settlement account, to collect, record, clearing the Government non-tax revenue payment.
    Practice to a unit shall open government non-tax revenue account or transitional accounts. 13th payment obligations shall, in accordance with provisions of article, amount of time, to the specified collection agencies the money over to the Government non-tax revenue remitted settlement account.
    Holds charge charged the Government non-tax income in cash on the spot according to law, shall, within the prescribed period to the amount collected by the collecting agency will pay into the Government non-tax revenue remitted in full settlement account.
    Medical receiving units shall not conceal, transfer, retention, sitting, misappropriating, privately divide Government non-tax revenue payment, or Government non-tax income was deposited into the Government non-tax revenue remitted settlement account other than the account.
    Government non-tax revenue collection of specific measures by the provincial financial Department of the people's Government of Hefei Branch developed, in conjunction with the people's Bank of China.
    14th over to the Government non-tax revenue remitted settlement account for settlement funds, meet the conditions for return, payment obligations can hold charge or Government non-tax revenue management agency returned the application, received by the practice unit or the Government non-tax income management agencies, audited by the financial Department of the people's Government confirmed the return of payment obligations.
    After confirmation is received in error, overcharged the Government non-tax income, received by the practice unit or the Government non-tax income management bodies for the attention of the financial Department of the people's Government of direct refund payment obligations.
    15th chapter budget management provisions of local people's Governments at various levels shall, in accordance with budget management, integrated use of government non-tax revenue.
    Government non-tax revenue have special statutory purposes, should be earmarked.
    16th the Government non-tax income management should the Government non-tax revenue remitted the funds in the settlement account, account category in accordance with income level and periodic solutions for Treasury or financial account, without any delay, zhiya, misappropriation.
    17th article Government non-tax into subordinate into proportion, according to following provides handle: (a) involved Central and provincial into of, into proportion according to State or State financial sector of provides handle; (ii) involved provincial and city, and County into of, into proportion according to province Government or province government financial sector of provides handle; (three) involved sector, and units Zhijian into of, into proportion according to this level government financial sector of provides handle.
    18th divided into higher and lower non-tax revenues from non-tax revenue authority in accordance with the provisions of the present article 17th through the Government non-tax revenue remitted settlement account solutions on a regular basis, the settlement shall not be stranded and interception.
    Practice unit shall not in any form of government non-tax revenue into the Fund to pay higher medical collection or allocation practice closed units at lower levels.
    19th Government non-tax income management requirements, approved by the financial Department of the people's Government, and included in the budget, and unified arrangements.
    Fourth chapter management 20th provincial financial departments shall, in accordance with the relevant legal provisions and regulations, formulate specific measures for the management of government non-tax revenue bills, printed and the management of government non-tax revenue bills.
    Government non-tax income management institutions at all levels in charge of government non-tax revenue bills custody, issuance, use, verification, inspection and management work.
    21st Government non-tax revenue bills printing enterprises determined by the provincial financial department Sentinel printed, no other units or individuals may print the Government non-tax revenue bills.
    22nd practice to accept government non-tax income shall be made to the contribution obligation issued by the provincial financial department printed exclusively for government non-tax revenue bills; do not issue printed by the provincial financial Department of government non-tax revenue bills, payment obligations has the right to refuse payment.
    Article 23rd practice to units using the Government non-tax revenue bills, in accordance with financial reporting relationship to the financial Department of the local government purchasing. Practice to a unit shall establish and improve government non-tax revenue bills receive, keep, for cancellation, auditing system, guarantee the safety of government non-tax revenue bills.
    Loss of government non-tax revenue bills, shall promptly report to the financial Department of the people's Government, and declared void.
    24th Government non-tax revenue is prohibited under article notes the use of the following acts: (a) the transfer, lend, on behalf of open government non-tax revenue bills, (ii) counterfeiting or unauthorized printing of government non-tax revenue bills; (c) using unauthorized notes or issued in accordance with the provisions of government non-tax revenue bills.
    Fifth chapter of supervision and inspection article 25th local people's Governments at or above the county level shall strengthen the level departments, units, and lower level people's Governments implement the Government non-tax income management laws, regulations, regulatory oversight, according to the major issues in the Government non-tax income management.
    Article 26th financial departments of the local people's Governments at or above the county level shall strengthen the Government non-tax revenue collection, use, management of day-to-day supervision and special audits, investigate and punish violations of the Government non-tax income management.
    Holds charge units shall provide relevant information such as account books, statements, bills, reflect the situation, accepting the people's Governments at the corresponding level supervision of the financial sector.
    27th audit organs of government non-tax revenue collection, use, and management of supervision through auditing. 28th financial departments of the local people's Governments at or above the county level shall prepare a list of the level of government non-tax revenue items, to the public, subject to public supervision.

    For acts in violation of government non-tax income management, no unit or individual shall have the right to local people's Governments at or above the county level fiscal, price, audit and monitoring reports, complaints and other departments.
    Relevant departments shall keep confidential reports, complaints, and dealt with according to law in the 20th, written replies to reports, complaints; authorities believe report, complaints not part of the duties of the Department, should be accepted and receipt of reports, complaints within 3rd day of transfer to other departments.
    The period of time specified in the preceding paragraph, otherwise provided by the laws, rules and regulations, from its provisions. Sixth chapter legal liability article 29th in violation of these regulations, any of the following acts, by the relevant departments of the financial Department of the local people's Governments at or above the county level shall be ordered to correct, any funding, recovery of illicit funds.
    On directly is responsible for of competent personnel and other directly responsibility personnel, by County above place Government monitored organ or appointment organ according to personnel management permission, law give administrative sanctions; constitute crime of, law held criminal: (a) violation provides established Government non-tax income project or unauthorized change government non-tax income project of range, and standard, and object and term of; (ii) violation provides permission or statutory program sustained received, and reduced, and from received government non-tax income of;
    (Three) opened Government non-tax into account or transitional account, or hidden, and transfer, and interception, and sat support, and misappropriated, and privately Government non-tax into payments, or will Government non-tax into payments deposit Government non-tax into meeting paid settlement account yiwai of other account of; (four) not according to provides implemented government non-tax into collection separation of; (five) stranded, and interception should surrendered or allocated of government non-tax into funds of;
    (Six) violation provides will Government non-tax into funds directly paid superior practice received units or allocated subordinate practice received units of; (seven) transfer, and lending, and generation open government non-tax into notes, or using illegal notes, or not according to provides issued Government non-tax into notes of; (eight) violation provides issued, and destroyed government non-tax into notes, or custody poor caused Government non-tax into notes damage, and out lost of.
    The preceding paragraph (a) of the payments made, return the money within the contributor cannot return, collection of State Treasury.
    Article 30th in violation of these regulations, forged or unauthorized printing of government non-tax revenue bills, financial departments of the local people's Governments at or above the county level in accordance with the financial regulations on penalties for offences under the State Council shall be punished; constitutes a crime, criminal responsibility shall be investigated according to law. 31st article County above place government financial sector and other about sector staff in government non-tax income management work in the, has following behavior one of of, by County above place Government monitored organ or appointment organ according to personnel management permission, law give administrative sanctions; constitute crime of, 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 behavior of; (three) illegal implementation administrative punishment,
    Or administrative penalties as an alternative to correct violations and (iv) hosting the report, complaints of delay, prevarication or not dealt with according to law; (e) other acts in violation of management responsibilities.
    Seventh chapter supplementary articles article 32nd provincial level State organs, institutions, social organizations and other organizations stationed outside the province of non-tax revenue collected by the Government, in accordance with the provisions of this approach to management. 33rd article this way come into force on October 1, 2005.
                                          People's Government of Anhui Province June 20, 1996, issued by the management of extrabudgetary funds, Anhui Province, abolished at the same time.

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