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Measures Of Chongqing Municipality For Administration Of Financial Instruments

Original Language Title: 重庆市财政票据管理办法

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(Summit No. 149 of 26 February 2003)

Chapter I General
Article I, in order to strengthen the financial statements of my city, is governed by the relevant legislation to develop this approach in the light of the actual practice of the city.
Article II Financial statements are based on receipt of administrative fees, government funds, forfeitures, donations of contributions from social groups, etc., as well as in-household payment and settlement payments, in accordance with the provisions of the laws, regulations and municipal government normative documents.
The financial statements are based on a statutory voucher and accounting certificate of income and expenditure, which is an important basis for monitoring inspections in sectors such as finance, tax, audit, inspection.
Article 3 Financial instruments are subject to a unified production of subsectors. The city's financial sector is the competent authority responsible for the production and management of all municipal financial instruments, and the financial sector of the District (Autonomous Regions, municipalities) is responsible for the management of the financial instruments of the Territory, in accordance with the regulatory authority set out in this scheme.
Chapter II Types and scope of application
Article IV. The financial statements referred to in this approach include the following categories:
(i) An administrative fee;
(ii) Government fund tickets;
(iii) The imposition of a financial statement;
(iv) Social group contributions;
(v) Non-operational settlement of uniformed votes;
(vi) Accreditation;
(vii) Other financial statements.
Article 5 Scope of application of financial instruments:
(i) The charging of the administrative cause is applied to the collection of administrative fees, divided into uniform charges, specialized fees and bank receipts:
Harmonization of royalties is based on a general statement of administrative expenses, divided into a targeted vote and a non-determined vote;
A dedicated fee ticket is based on a statement made in a given format that is not ready to meet the requirements, divided into a specific and non-specified instrument;
Banks receive special cheques on behalf of banks are charged with receiving funds for administrative purposes.
(ii) Governmental fund tickets are applicable to the collection of government funds, earmarked funds and additions.
(iii) The imposition of a financial statement is applicable to the collection or confiscation of fines or belongings of citizens, legal persons or other organizations that violate the administrative order, divided into the prescribed instruments for the collection of fines at the applicable time, the specialized instruments for the application of the confiscation of the property, the confiscation of the royalties granted to the bank for the purpose of receiving a special cheque (referred to the payment of the bank's royalties).
(iv) Social groups' contributions are applied to social groups to collect contributions.
(v) The non-consistency settlement statement is applied to administrative organs, utilities, social groups for temporary payment and settlement payments.
(vi) Endowment instruments are applied to social donations (materials).
(vii) Other financial statements are applicable to the scope determined in accordance with the management requirements, in addition to the provisions of subparagraphs (i), (ii), (iii), (iv), (v), (vi)).
Chapter III
Article 6. The financial statements are subject to a dedicated chapter of the printed financial statements, and financial statements are subject to a non-renewable version.
Article 7. The production of financial statements must be based on the quasi-certified financial statements issued by the municipal financial sector, without approval, and no unit or individual shall be produced.
Article 8. The printing unit of the stamp must be printed in accordance with the provisions of the “financial instruments” issued by the municipal financial sector.
Article 9. Units are required to use specialized instruments and must be reprinted by the municipal financial sector after the approval of the same level of finance.
The municipal financial sector should review the specifications, the content of the cheques, the media and the intersection.
Article 10 Financial statements are purchased in accordance with the financial reporting line and are processed under the following provisions:
(i) An administrative fee statement is subject to a licence granted by the royalty and the royalty sector, subject to approval by the same financial sector;
(ii) The imposition of financial instruments on the basis of penalties provided for by law, regulations or regulations, and subject to review by the same financial sector;
(iii) The collection of tickets by the administrative charging bank and the payment of the cheques by the bank of the funds for which the royalties are paid are subject to an act-charging agreement, subject to review by the same financial sector;
(iv) The Government's cheques are subject to the approval of the authorized organs, which are subject to review by the same financial sector;
(v) Social groups' contributions are subject to a certificate of registration of legal persons belonging to social groups, subject to review by the same financial sector;
(vi) Non-commercial settlement of receipts and donation instruments, subject to corporate legal certificates, subject to review by the same financial sector;
(vii) Other financial statements are governed by the relevant provisions.
The Unit shall use more than two votes to provide the relevant documents or certificates in accordance with the above provisions.
Article 11. The central custodian units use financial instruments that may apply to the municipal financial sector, in addition to the Ministry of Finance. Local governments are entrusted with the collection of administrative fees and government funds, which are subject to commissioning documents.
Article 12 Financial instruments are subject to planned management and the new nuclear regime.
The fees for financial statements are approved by the municipal price sector.
Article 13 provides once again for the acquisition of administrative royalties, for the Government's cheques, forfeiture of property, subject to the approval of the financial sector, the payment of administrative expenses charged, Government funds, forfeiture of property revenues, may be processed.
Article 14. The financial sector at all levels should strengthen the management of the issuance, registration, shipment and so forth.
Chapter IV Use, custody and write-off
Article 15. Units use financial statements to harmonize the acquisition and management of their financial management services and to establish systems for the use, registration, custody, write-off of financial instruments. No transfer, transfer, sale and transfer of financial instruments may be taken into account.
Article 16 Financial statements shall be used within the framework of the provisions and, if they are completed and added to the public chapters or unit-specific chapters of the unit. Any unit or person has the right to refuse payment without the required use of financial instruments.
Article 17 units whose financial statements are lost shall be reported in a timely manner to the same-level financial sector and shall be declared invalid.
Article 18 units shall be held in the custody of the requisitioned financial statements by the owner and shall be considered to be in possession of the encumbered securities. The financial statements that have been put in place should be maintained for five years after the expiry of the maintenance period, and the destruction of the same-tier financial sector has been reported. As a result of special circumstances, the destruction of the ballots must take place in advance and must be reported to be destroyed by the same level of financial approval.
Article 19 shall be written off and processed in a timely manner for reasons such as changes in the nature of the unit, suspension, and non-use of the financial statements, and shall be transferred to the same financial sector for the purpose of devoting and processing financial statements; changes in the use of the votes due to policy reasons, such as changes in the national fee project, the unit shall be transferred in a timely manner to the procurement proceedings with the same financial sector, and the return of financial instruments to the same fiscal sector.
Oversight inspection
The main elements of the inspection under the supervision of financial instruments include:
(i) Production, acquisition, use and maintenance of financial instruments;
(ii) The legitimacy of financial statements that are reimbursed and charged;
(iii) The collection, use and management of funds charged by financial instruments;
(iv) Inspection of other information relating to financial statements.
Article 21, the financial sector at all levels is required to strengthen the oversight of financial instruments. An administrative law enforcement certificate shall be presented in the inspection of the inspector.
Units using financial instruments must be subject to oversight inspections in the financial sector, such as real reflections, information that may not be expended, denied and concealed.
Chapter VI Legal responsibility
In violation of this approach, a unit of one of the following acts is corrected by a financial authority, with a fine of between 1000 and 10000 dollars, and the administrative responsibility of the supervisory and other responsible persons directly responsible under the law of the inspectorate:
(i) unauthorized production or use of financial instruments;
(ii) The non-use or non-application of financial instruments at the time of the fee;
(iii) Authorized borrowing, transfer, sale, opening, destruction and conversion of financial instruments;
(iv) The use of financial instruments to be charged against accumulate;
(v) A variety of financial instruments;
(vi) To reject the supervision or provision of information by the financial sector under the law;
(vii) Disadvantaged financial instruments;
(viii) The use of administrative fees charged by financial instruments, government funds and forfeiture are not vested in the financial sector.
Article 23, in violation of this approach, is the subject of a private turmoil, which is used by the public security authorities.
Article 24: The financial sector and its votes are one of the following acts by the staff of the governing body, which is subject to the relevant provisions.
(i) Provide financial statements to units in a timely manner, as required;
(ii) The sale of financial instruments to non-conditional units and individuals;
(iii) No provision for the production of financial instruments for sale;
(iv) Private self-destruction of financial instruments;
Article 25 violates this approach by referring to tax administration and transfer of tax collection authorities to be treated by law; alleged offences are committed and transferred to the judiciary.
Article 26, in violation of this approach, provides otherwise under the law and shall be provided.
Article 27 may apply for administrative review or administrative proceedings in accordance with the law.
Chapter VII
The twenty-eighth approach was implemented effective 1 April 2003.