Notice of the Ministry of Finance on Further Regulating the Use and Administration of Finance Instruments of Colleges and Universities Directly under the Central Government

财政部关于进一步规范中央直属高等院校财政票据使用管理的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Zong [2010] No. 53

Promulgating Date: 06/28/2010

Effective Date: 06/28/2010

颁布机关:财政部

文      号: 财综[2010]53号

颁布时间: 06/28/2010

实施时间: 06/28/2010

To the relevant departments of the Party Central Committee, all the ministries and commissions of, and all authorities directly under, the State Council, the Supreme Court, the Supreme Procuratorate, and the people's groups concerned:

Pursuant to the relevant provisions of the 2010 Implementing Opinions on Rectifying Arbitrary Collection of Education Fees and Regulating Such Collection (Jiao Cai [2010] No. 2) jointly issued by the Ministry of Education and other departments and the Notice of the Ministry of Finance on Effectively and Properly Rectifying Arbitrary Collection of Education Fees (Cai Zong [2010] No. 37), the following notice in respect of relevant matters is hereby issued in order to further regulate the use and administration of finance instruments of colleges and universities directly under the Central Government:

    党中央有关部门,国务院各部委、各直属机构,高法院,高检院,有关人民团体:

    根据教育部等部门联合印发的《关于2010年治理教育乱收费规范教育收费工作的实施意见》(教财[2010]2号)和《财政部关于切实做好治理教育乱收费工作的通知》(财综[2010]37号)的有关规定,为进一步规范中央直属高等院校财政票据使用管理,现就有关事宜通知如下:

1. Starting from the fall semester of 2010, a college or university directly under the Central Government shall use the Special Receipts for Collecting Fees by Colleges and Universities directly under the Central Government (hereinafter referred to as the "Special Receipts") in strict accordance with the financial subordination relationship when collecting tuition fees, accommodation fees and other administrative and institutional fees, shall no longer use the Special Receipts but shall use the Settlement Instruments for Transaction of Funds with Administrative Organs and Pubic Institutions under the Central Government in strict accordance with the provisions when collecting, on behalf of others, fees such as textbook fees and physical examination fees, shall use tax invoices in strict accordance with the provisions with respect to service fees collected for the services provided on a voluntary and compensatory basis to students, or shall issue the Uniform Receipts for Donations Received by Public Interest Organizations in accordance with the provisions when accepting donations.

       一、从2010年秋季入学开始,中央直属高等院校收取学费、住宿费等行政事业性收费时,应严格按照财务隶属关系,使用《中央高等学校专用收费收据》;收取教材费、体检费等代收费时,一律不得再使用《中央高等学校专用收费收据》,而应严格按规定使用《中央行政事业单位资金往来结算票据》;向学生提供自愿有偿服务收取的服务性收费,应严格按规定使用税务发票;接受社会捐赠款项,应按规定向捐赠方出具《公益性单位接收捐赠统一收据》。

2. A college or university directly under the Central Government shall use instruments in strict accordance with the abovementioned provisions, and strengthen the administration over various instruments. The Special Receipts shall not be used for any fee collection on behalf of others or any service fee collection. The Settlement Instruments for Transaction of Funds with Administrative Organs and Pubic Institutions under the Central Government shall not be used for the collection of any administrative or institutional fees. A tax invoice shall not be used for the collection of any administrative or institutional fees or the collection of any fees on behalf of others.

       二、中央直属高等院校要严格按照上述规定使用票据,加强各类票据管理,不得用《中央高等学校专用收费收据》收取代收费或服务性收费,不得用《中央行政事业单位资金往来结算票据》收取行政事业性收费或服务性收费,也不得用税务发票收取行政事业性收费或代收费。

3. The use and administration of instruments by a college or university directly under the Central Government shall be subject to the supervision and inspection by the departments of finance and audit, and any violation of the provisions on use and administration of finance instruments shall be handled in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council).

June 28, 2010

       三、中央直属高等院校票据使用和管理要自觉接受财政、审计部门的监督检查，对于违反票据使用管理规定的行为，将按照《财政违法行为处罚处分条例》（国务院令第427号）进行处理。

    二0一0年六月二十八日