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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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(Adopted by the 25th ordinary meeting of the Government of the People of Anguébé Province on 10 June 2005 No. 184 of the Order of the People's Government of Anguéa, dated 24 June 2005)

Chapter I General
Article 1, in order to regulate the administration of non-levant income, strengthen the Government's macro-regulation and promote economic and social development, develop this approach in line with the relevant laws, regulations and regulations.
Article 2, this approach applies to the management, budget management, asset management and supervision of the Government's non-levant income.
Article III. This approach refers to the non-levant income of the Government at all levels of State organs, business units, social groups and other organizations, in accordance with the relevant laws, regulations and this approach, to the performance of public affairs management functions, the use of State resources or State assets, and the provision of financial funds other than taxes collected for specific services, including:
(i) Administrative expenses;
(ii) Government funds;
(iii) State-owned resources and State-owned assets are reimbursable;
(iv) National capital operation gains;
(v) Phnom Penh;
(vi) Forfeiture;
(vii) Non-levant income from other Governments.
The collection of State capital gains is administered in accordance with the relevant provisions of the State and the province.
Article IV Government non-levant income is an integral part of financial revenue. The Government of the people at the local level should strengthen the Government's leadership in the management of non-levant incomes by incorporating government non-levant income into the integrated financial budget and implementing income and expenditure lines.
Article 5
The sectors such as audit, price, inspection and the People's Bank are governed by their respective responsibilities by the Government's non-levant income management.
Chapter II
Article 6 Government non-levant income is charged according to the following provisions:
(i) An administrative charge is charged on the basis of laws, regulations and regulations, as well as the provisions of the Department of State, the Government of the Provincial People or the Government of the People's Finance, Prices;
(ii) Government funds are charged in accordance with laws, administrative regulations and provisions of the Department of State or the Department of State Finance;
(iii) State-owned resources and State-owned assets are charged in accordance with laws, regulations and the provisions of the Department of State or the State Department of Finance, the Government of the Provincial People;
(iv) The amount of the royalty was charged on the basis of the proportion of the funds allocated by the Department of State or the Department of State Treasury;
(v) Forfeiture is charged in accordance with the National People's Republic of China Act on Administrative Punishment and other relevant laws, regulations and regulations;
(vi) Other Governments that do not tax revenues are charged in accordance with the relevant provisions of the laws, regulations, regulations and the Department of State, the Department of State Finance or the Government of the province.
Article 7. Laws, regulations, regulations stipulate the Government's non-levant income charged with the collection of sectoral, units (hereinafter referred to as the governing receipt units); the collection units are charged by other units pursuant to the provisions of laws, regulations and regulations and should be presented to the Government's financial sector.
The Government's non-levant revenue is not provided for by law, regulations, regulations and regulations, which are directly charged by the Government's non-levant income management; no direct charge is not yet available, and the Government's non-levant income management may entrust the relevant units.
Article 8. Excise receipt units or government non-levant income management shall make public to society the Government's non-levant income projects charged by this unit and their basis, scope, target and duration.
Other units are entrusted with collecting government non-levant income and the commissioning units should be made public to the society by the commissioning units and by the Government's non-levant income.
Article 9
The payment obligation has confirmed that, owing to the special circumstances, the payment, the non-levant income of the Government shall be submitted in writing, subject to the statutory approval authority, after the approval of the collection unit or the Government's non-levant income management.
Article 10. The Government's non-levant income regime for the collection of separation. Without the approval of the financial sector of the current people's Government, the authorities shall not collect the Government's non-levant income currently provided, except under the laws, regulations and regulations.
Article 11, with the financial sector of the local people's government at the district level, has been determined with the local branches of the People's Bank of China, commercial banks and credit cooperatives with which payments are made, may serve as a recipient of the Government's non-levant income.
After the establishment of the escrowing body, as set out in the preceding paragraph, the financial sector will be made public to the community with local branches of the People's Bank of China.
Article 12
The donation units shall not open the Government's non-levant income accounts or the transitional accounts.
Article 13 Payments shall be made by the designated escrow agencies to the Government's non-levant revenue collection accounts in accordance with the prescribed time and amount. In accordance with the law at the time of the receipt of the Government's non-levant income payments, the receipt shall be paid in full to the Government's non-levant income settlement accounts within the time specified.
Exonymous, transferred, interdiction, seating, misappropriation, private sub-Government non-levant income payments, or other accounts other than the Government's non-levant revenue collection accounts.
The Government's specific approach to non-levant income collection was developed by the Ministry of Finance of the Government of the Provincial People's Government and the China People's Bank.
Article 14.
The Government's non-levant revenue was confirmed as a misappropriation and multiple receipts, either by the governing body or by the Government's non-levant income management, and the Government's financial sector directly returned to the payer.
Chapter III Budget management
Article 15. Governments at the local level should organize the use of government non-levant income, in accordance with budgetary regulations.
The Government's non-levant income has specific purposes and should be earmarked.
Article 16 The Government's non-levant income management should pay the Government's non-levant income to the funds in the settlement accounts and shall not be delayed, depressed and diverted, on a regular basis, in accordance with the categories of income and defined subjects.
Article 17 Proportion of the Government's non-levant income base, according to the following provisions:
(i) In relation to central and provincial divisions, the proportion is divided according to the provisions of the Department of State or the Department of State Finance;
(ii) In relation to the division between the provincial and municipal, district and district levels, the proportion is governed by the provisions of the Government of the Provincial People or the Government's financial sector;
(iii) Including between sectors and units, according to the provisions of the Government's financial sector.
The Government's non-levant income, which is divided at the level of article 18, is regularly dispersed, settled through the Government's non-levant income-collection-based accounts, and cannot be left behind and stopped.
The donation units shall not pay the Government's non-levant income funds directly to the upper-level receipt units or to allocate the lower-level compliance units.
The management of non-levant income by the Government of Article 19 is approved by the financial sector of the current people and incorporated into the budget and unified arrangements.
Chapter IV
Article 20 of the Ministry of Finance should develop a specific approach to the management of government non-levant income instruments, consistent with the relevant legislation, regulations and regulations, to harmonize the production and management of government non-levant income instruments.
The non-levant revenue management at all levels is specifically responsible for the day-to-day management of the Government's non-levant income tickets, issuance, use, write-off and inspection.
Article 21, the Government's non-levant income bill was printed on the basis of the Print Business Determination Unit established by the Ministry of Finance, and no other unit or individual could produce the Government's non-levant income.
Article 22 collects the Government's non-levant income, and the payment obligation is entitled to reject the payment of the non-levant government income tickets, which have been compiled in the financial sector of the Government of the Provincial People's Government.
Article 23. The Government's non-levant income tickets used by the ruling receipt unit are purchased in accordance with the financial reporting line to the Government's financial sector.
The authorities should establish systems for the use, maintenance, payment and clearance of government non-levant income instruments to ensure the safety of government non-levies. The missing Government's non-levant income tickets should be reported in a timely manner on the financial sector of the current people's Government and declared invalid.
Article 24 prohibits the use of the Government's non-levant incomes:
(i) Transfer, borrowing and distributing government non-levant income instruments;
(ii) Contrary or unauthorized production of government non-levant income instruments;
(iii) The use of illegal tickets or the non-payment of government non-levant income instruments, as prescribed.
Oversight inspection
Article 25 Governments of the local population at the district level should strengthen the supervision of the Government's non-levant income management laws, regulations, regulations and regulations, in order to address the main issues of government non-levant income management under the law.
Article 26
The governing units should receive the supervision of the financial sector of the people at this level, as well as the information provided, statements, statements and statements received.
Article 27 provides an audit supervision by the auditing authority of the Government's non-levant income collection, use, management.
The financial sector of the local population at the district level above should prepare a directory of the Government's non-levant income project to make social public and receive social oversight.
In violation of the Government's non-levant income management, any unit or individual has the right to report, complain to the local people's government in the district level, in the areas of finance, price, audit, inspection. The departments concerned should report, the confidentialness of the complainant and, within 20 days of the law, the written replies to the report, the complainants; the authorities concerned consider that the reporting, complaint matters are not part of the duties of this sector and should be accepted before and transferred to other relevant departments within 3 days of the date of receipt, complaint.
The deadlines set out in the preceding paragraph are provided for by law, regulations, regulations and regulations.
Chapter VI Legal responsibility
In violation of this approach, article 29 is one of the following acts, which are being redirected by the financial sector of the local people's Government or by the relevant sectoral order, with funds in conflict with the law and the payment of funds in violation. Administrative disposal is provided by law to the competent person directly responsible and other direct responsible personnel, either by the local government inspectorate or by an agency that is in charge of the administration of personnel, which constitutes a crime, and by law:
(i) The establishment of a Government's non-levant income project or the unauthorized change in the scope, criteria, targets and duration of the Government's non-levant income project;
(ii) In violation of the terms of reference or statutory procedures for the recovery, relief and non-levy of government revenue;
(iii) The opening of the Government's non-levant income accounts or a transitional account or concealment, transfer, interception, seating, misappropriation, private sub-government non-levant revenue payments or the Government's non-levant income payments to other accounts other than the Government's non-levant revenue payment accounts;
(iv) No Government tax revenue collection is provided for;
(v) Remaining, detaining or distributing government non-levant income funds;
(vi) In violation of the provision for direct payment of the Government's non-levant income funds to the higher-level duty collection units or the payment of the lower-level compliance units;
(vii) Transfer, borrowing, distributing the Government's non-levant receipts, or using illegal instruments, or denying the Government's non-levant incomes in accordance with the provisions;
(viii) Disclosure, destruction of the Government's non-levant incomes cheques, or maintenance of the poorly caused the loss and loss of government non-levant income.
Payments made in subparagraph (i) of the former paragraph were returned to the contributing person for a period of time; they were unable to return and the collection of the national bank.
Article 31, in violation of this approach, forfeiture or unauthorized production of governmental non-levant income instruments, is punished by the financial sector of the local people's Government, which is subject to the provisions of the State Department's Financial Offences Punishment Regulations; and is a crime punishable by law.
Article 31
(i) Access to illegal benefits from government non-levant income management;
(ii) To cover or condon violations of the Government's non-levant income management;
(iii) Execution of administrative penalties in violation of the law or substitution of administrative penalties for redress of the offence;
(iv) Reports of conduct, delays in complaints, diversion or non-compliance by law;
(v) Other acts that violate the responsibility of management.
Chapter VII
Article 32
Article 33 of this approach is implemented effective 1 October 2005. The Modalities for the Management of Extrabudgetary Funds in the Argué province, issued on 20 June 1996, were also repealed.