Administrative Measures On Financial Instrument In Yunnan Province

Original Language Title: 云南省财政票据管理办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Administrative measures on financial instrument in Yunnan province

    (November 25, 2010 49th Executive session to consider the people's Government of Yunnan province by people's Government of Yunnan province, on December 22, 2010 to 165th published since March 1, 2011) first in order to strengthen the management of financial instruments, standardizing financial instruments and safeguard national interests, protect the lawful rights and interests of citizens, legal persons and other organizations, in accordance with national provisions on the management of financial instruments, combined with the facts of the province, these measures are formulated.

    Second financial bills printed in the administrative area of the province, issuance, purchasing, use, verification and monitoring activities such as the application of this approach.

    Article financial instrument mentioned in these measures refers to State organs, institutions, social groups and other organizations in accordance with the collection of non-tax income, charges for financial transactions or to engage in other activities such as issuing financial credentials.

    Legal documents and financial instruments are financial revenue and expenditure accounting vouchers, financial, auditing, price, taxation Department conduct supervision and inspection of important evidence.

    Fourth financial Department of the people's Governments above the county level shall be responsible for the management of financial instruments within the administrative area.

    Provincial finance departments responsible for financial bills printed in the province, issuance, verification, information system construction and supervision management work.

    State (cities) and counties (cities, districts), financial Department of the people's Government is responsible for the financial instrument purchase application, issuance, verification and supervision management work.

    The fifth non-tax bills and other financial instruments, including financial instruments.

    Provincial financial departments according to the needs of economic and social development, to merge the types of financial instruments, and changes in, and shall be published in a timely manner.

    Sixth non-tax revenue the types and scope of bills:

    (A) non-tax revenue payment receipt, suitable for collecting administrative fees and Government funds, special revenue, Lottery funds, State-owned capital management income, State-owned resources (assets) paid using revenue, other non-tax revenue issue of vouchers upon checkin.

    (B) non-tax revenue payment, applicable payment obligations or hold your unit non-tax revenue moneys paid into the State Treasury or financial account issued credentials.

    (C) confiscation of instruments, suitable punishment according to law the right to State organs, commissioned by the organization authorized by laws and regulations, according to collection agencies, in accordance with the laws, rules and regulations imposing penalties, fines or confiscation of property issue of vouchers.

    (D) donations Bill, applies to State organs, institutions, social organizations and other organizations accepting donations, issuing vouchers.

    (E) special receipts for highway bridges and tunnels tolls, apply to the use of funds to build the nonprofit highway bridges and tunnels, for the repayment of the loan, to charge for such access fee to issue the vouchers of the passing vehicles.

    The seventh type and scope of other financial instruments:

    (A) the society dues receipts applies to community groups to individual members and corporate members receive contributions to issue the vouchers.

    (B) medical instrument, applies to Government-run non-profit medical institutions, the health-care sector designated medical institutions and drugstores get proof of income or charge fees for any service issue.

    (C) between the amount of bills, apply between units and units and unit has not yet received payment and other settlement when authorizing documents.

    (D) social contributions receipts, when applicable to the collection of social insurance fund to issue the vouchers.

    (E) the rural collective economic organization of the receipt, applies to the rural collective economic organizations received financial assistance fund, public welfare matters to raise funds, national land compensation fees, poverty alleviation and disaster relief, the higher authorities earmark financial departments at and above the county level and approved payment voucher issued by the project.

    (F) housing repair Fund receipts applies to each account management banks on behalf of residential housing units in charge of special maintenance funds sale residential, special maintenance fund issued credentials. The eighth financial instruments using the unit should use in accordance with the provisions of the financial instruments.

    Among the various financial instruments, financial instruments and strings with each other between the tax invoice.

    Financial Department of the people's Governments above the county level can deal with financial instruments business.

    The Nineth fiscal bills by text, pattern, color, specifications, invoice, print as well as security logo and so on.

    Tenth fiscal instruments generally includes retained by the invoice stub form for future reference, payment receipt portion of the receipts, and received by the medical unit as accounting voucher account, and retained by the receipt and payment of bank loans, etc.

    Times of change in special circumstances and purposes, prescribed by the provincial financial department.

    11th fiscal bills printing enterprises by the financial Department of the provincial Government shall be determined in accordance with the Government procurement.

    Financial bills printing enterprises shall, in accordance with the financial instruments printed contract as well as the financial instruments issued by the provincial financial department printed notice printed, and financial instruments in the printing, transport and management of all aspects of confidentiality and safety.

    The 12th unified national financial instruments financial instruments manufacture, the use of paper manufacture and person responsible for system management.

    Leaflets, financial instruments should be used, there is a practical need to simultaneously print minority language or in English.

    13th financial paper voucher purchase, time limits, surveying the old lead the new purchasing system. Financial instruments the use of units in accordance with the financial reporting relationship, financial departments at purchase.

    Implementation of vertical management departments below the provincial use of other financial instruments, by the units apply to the local financial sector.

    14th receiving and purchasing financial instruments financial instruments using the unit for the first time, shall submit a legal certificate, corporate code certificate, complete the financial bills and purchase request form and follow the purchasing financial instruments categories, respectively, submit the following documents:

    (A) receiving and purchasing non-tax revenue payment receipt shall be submitted to the provincial people's Governments at or above provincial fiscal, price authorities approved the charge files and the people's Governments above the county level shall charge license issued by the Department in charge of price;

    (B) receive the foreclosure Bill, fulfil functions of punishment shall be submitted according to the laws, rules, regulations, law enforcement credentials and confiscations of the financial sector budget grade documents;

    (C) the purchase note on contributions of community groups, social organizations issued by the registration authority shall be submitted to the social group copy of registration certificate of legal entity;

    (D) purchasing medical instruments, should be submitted to health, the health-care sector issued by the practising certificate for medical institution (non-profit), the medical insurance for urban workers in Yunnan province appointed retail drugstores qualification certificate or other documents;

    (E) the purchase between the amount of bills, finance, taxation departments approval of projects shall be submitted using the form;

    (F) purchase non-tax revenue payment book, donated instruments and other financial instruments, in accordance with the requirements to submit information.

    Finance Department shall receive the financial instrument purchase application form 3 working days from the date of receiving and purchasing units issued in conformity with the provisions of the financial instrument purchase card, Yunnan province, purchasing unit voucher purchasing financial instruments; do not meet the requirements, shall be answered in writing.

    15th financial instruments using the unit again purchase the financial instruments, shall hold a certificate of financial bills and purchase in Yunnan province, received funds, non-tax revenue has been turned over to the State Treasury or financial accounts and other related materials, verification by the financial Department, will be able to continue to purchase financial instruments. 16th financial Department of the people's Governments above the county level in accordance with provincial fiscal and pricing criteria specified by the Department, to the purchase of unit charge financial instruments financial instruments printed cost.

    Printing cost of implementing two lines of income and expenditure, budget management, for use in the financial Bill printing and management business.

    17th use unit should establish financial instruments financial instruments management system, setting the financial bills, ledgers, submitted the Bill to the financial sector pursuant to the provisions of purchasing, using, balances, revenue collection.

    18th financial instruments prior to using the unit enabling financial instruments, should be checked, found the purchase of financial instruments with missing pages, number of errors, damages, shall be returned to the issuing financial instruments in the financial department.

    19th complete financial instrument shall be in Chinese; can be commonly used in the locality of the national autonomous areas a national text; can also use foreign languages with special needs. 20th when using the unit in the use of financial instruments financial instruments shall be itemized in the time, number of order fill in the correct, true, clear writing and fill is complete, consistent, and affix its seal and the seal of the person in charge of finance.

    Financial instruments should be stamped void to fill in error stamps, Chairman of save; networks pay non-tax income, received by the practice unit according to the contributor contributions generated electronic vouchers issued non-tax revenue bills.

    Same financial instruments must not span more than use.

    Not used according to the provisions of the financial instruments, units and individuals have the right to refuse payment, shall not be reimbursed for the financial sector.

    21st financial instruments after use, unit should be asked to fill out the financial instruments cover fiscal ticket stub in the order number bound, and well kept, save for a period of 5 years.

    Storage used by the financial instruments unit register submitted to the approval of the financial sector to be destroyed.

    22nd is forbidden to modify, transfer, loan, jumping, demolition, illegal driving, illegal trade and unauthorized destruction of financial instruments.

    23rd financial instruments using unit merger, Division, dissolution or cancellation and change fees, penalties functions shall be material to the financial department within 30 business days, go through the procedures for cancellation or changes.

    24th financial instruments using unit loss of unused financial instruments of Yunnan province, or the financial instrument purchase card shall promptly investigate the cause, writing reports to the financial sector, and find within 10 working days from the date the news media declare it invalid.

    25th financial sectors, fiscal bills printing enterprises, financial instruments using units shall establish a special warehouse for financial instruments or counters, designate a person responsible for the custody, ensuring the safety of financial instruments.

    26th financial Department of the people's Governments above the county level should establish financial instruments supervision and inspection system for financial instruments of printing and using monitoring, storage, verification and other checks.

    27th finance bills printing enterprises, the use of units, shall be subject to the financial sector, auditing and supervisory organs of inspection or investigation objectively reflect the situation, to provide information shall not refuse, conceal or retardation.

    28th financial departments and their staff in the financial instruments in the management of negligence, malpractice, abuse, monitored by their units, the competent departments or agencies shall be given sanctions constitutes a crime, criminal responsibility shall be investigated according to law.

    29th units and individuals of the following acts in violation of these regulations, financial departments at and above the county level shall be ordered to correct, fined a maximum of 3000 Yuan and 30,000 yuan belonging to civil servants, demoted, dismissed or expelled constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) in violation of regulations printed financial instruments;

    (B) lend, conspiracy and the illegal issue, destruction, sale of financial instruments;

    (C) counterfeit or altered financial instruments;

    (D) the forgery, use of forged financial instrument manufacture;

    (E) the result of mismanagement, the loss of financial instruments result in major economic loss;

    (F) the use of financial instruments of illicit fees, fines;

    (G) alter, jump, split the use of financial instruments;

    (VIII) other acts contrary to the provisions on administration of financial instruments.

    Provisions of the preceding paragraph, the financial illegal activities penalties and penalty provisions of the Ordinance, in accordance with the provisions of the Ordinance.

    30th in the province within the administrative area of the central unit, the army, the armed police force by the Ministry of finance approved the use of financial instruments, according to the provisions of these measures.

    People's Government above the county level outside the province to make use of financial instruments, according to the provisions of these measures.

    Tax authorities in accordance with laws, regulations, rules and decisions of the State Council and other relevant departments, provincial governments, and non-tax revenue and other fees levied or charged using instruments, in accordance with the relevant provisions of national and provincial people's Government. 31st article this way come into force on March 1, 2011. 26th of July 19, 1995 provincial Decree, issued by the Yunnan province administrative fees Bill regulations repealed simultaneously.