Guiding Opinions of the Ministry of Finance on Deepening the Reform of Local Non-Tax Revenue Collection and Management

财政部关于深化地方非税收入收缴管理改革的指导意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Ku [2009] No.1

Promulgating Date: 01/24/2009

Effective Date: 01/24/2009

颁布机关: 财政部

文      号: 财库[2009]1号

颁布时间: 01/24/2009

实施时间: 01/24/2009

To all finance departments (bureaus) of the provinces, autonomous regions, municipalities directly under the Central Government, specially designated cities in the State plan:

Reform of non-tax revenue collection and management is an important content in China's financial treasury management system reform. Since the implementation of the reform in 2002, local governments, according to the requirements for financial treasury management system reform plan as approved by the State Council and based on local actual situations, make thorough arrangement, elaborate organization and active promotion, and therefore, have made significant progress and achieved remarkable result. At present, we are at a key stage of deepening the reform, therefore, it is required to further expand the scope, continuously promote the system innovation, and effectively solve the problems faced in the reform, thus accelerating the establishment of an improved non-tax revenue collection and management system. In accordance with the relevant requirements of "regulating the non-tax revenue management" and "overall promote the reform of non-tax revenue collection and management, and implement the treasury centralized collection for continuously retained central and local charges and funds in accordance with the requirements of financial treasury management system" set forth in the Notice of the State Council on Preparation of Central Budget and Local Budget for 2009 (Guo Fa [2008] No. 35), we hereby present the following opinions on deepening the reform of local non-tax revenue collection and management:

    各省、自治区、直辖市、计划单列市财政厅(局):

    非税收入收缴管理改革是我国财政国库管理制度改革的重要内容。自2002年推行以来,各地按照国务院批准的财政国库管理制度改革方案要求,结合本地实际,周密部署,精心组织,积极推进,改革取得了重大进展和显著成效。目前改革处于深化完善的关键阶段,需要进一步扩大范围,继续推进制度创新,有效解决改革面临的问题,加快建立完善的非税收入收缴管理制度体系。根据《国务院关于编制2009年中央预算和地方预算的通知》(国发[2008]35号)中“规范非税收入管理”及“全面推进非税收入收缴管理改革,继续保留的中央和地方收费、基金,按照财政国库管理制度要求,实行国库集中收缴”有关要求,现对深化地方非税收入收缴管理改革提出如下意见:

1. Promote non-tax revenue collection and management reform from all aspects.

(1) Local finance departments at all levels shall overall promote the non-tax revenue collection, make efforts to realize the implementation of the reform in local revenue collection organizations at all levels by the end of 2010; the charges and funds that are retained after the clean-up and rectification, income from fine and confiscation, operating profit on State-owned capital, income from compensable use of State resources (assets), lottery public welfare funds, and other non-tax revenue shall be incorporated into the scope of reform. The local governments that do not meet the conditions for the time being shall carry out the reform in all revenue collection organizations and all non-tax revenue projects by the end of 2012.

(2) Provincial finance departments shall carry out the reform of non-tax revenue collection and management at provincial level and shall meanwhile strengthen the guidance on the reform in the prefectures (cities) and the counties (districts) within their jurisdiction, promote the finance departments inferior to provincial level to implement the reform according to the standardized requirements of central reform and reform of their own provinces.

       一、全面推进非税收入收缴管理改革

    (一)地方各级财政部门要全面推进非税收入收缴管理改革,力争2010年底前,地方各级执收单位全部实施改革;经清理整顿后继续保留的收费、基金,罚没收入,国有资本经营收益,国有资源(资产)有偿使用收入,彩票公益金等非税收入要全部纳入改革范围。暂时不具备条件的地方,也要在2012年底前将改革推进到所有执收单位和所有非税收入项目。

    (二)省级财政部门要在做好省本级非税收入收缴管理改革工作的同时,加强对地(市)、县(区)改革的指导,推动省级以下财政部门按照中央和本省改革规范化要求有序推进改革。

2. Regulate and improve the methods for non-tax revenue collection

(3) Local finance departments at all levels shall establish a uniform non-tax revenue collection and management system. After the implementation of the non-tax revenue collection and management reform, all non-tax revenue collection shall be handled under the said system. The methods for collection include: (a) collection of non-tax revenue through non-tax revenue collection and management information system; (b) collection of non-tax revenue by means of handing over the revenue to the State treasury on the spot; and (c) collection of non-tax revenue via lateral networking system between the finance department and other department. The three methods for collection are respectively applicable to different kinds of non-tax revenue collection under different management requirements and shall be gradually improved pursuant to the objectives of unification, standardization, high efficiency, and strong supervision.

(4) Local finance departments at all levels shall improve the method for non-tax revenue collection through non-tax revenue collection and management information system, and shall take it as a primary method for non-tax revenue collection, and continuously optimize the collection procedures in order to satisfy the needs of non-tax payers and revenue collection organizations.

(5) Local finance departments at all levels shall use the method of handing over the revenue to the State treasury on the spot to collect the non-tax revenue to be distributed or shared among multi-level governments, of which the collection is relatively difficult through non-tax revenue collection and management information system. For the non-tax revenue which occurs occasionally, of which the collection organization is not designated clearly, or on which the collection organization does not require strictly for information feedback, such non-tax revenue may also be collected by means of handing over the revenue to the State treasury on the spot.

(6) Non-tax revenue that is collected by the taxation authority itself or on behalf of other departments may be collected through the lateral network system connecting finance department, tax department, treasury, and banks. Upon relevant research, certain non-tax revenue shall be collected through the lateral network system if the lateral network system is the appropriate method for the collection, thus realizing the sharing of revenue collection information between the finance departments and the revenue collection organizations.

(7) Finance departments at all levels shall establish a uniform collection information feedback mechanism pursuant to the requirements of non-tax revenue collection and management reform to ensure that the finance departments, relevant competent departments and collection organizations obtain the information on the collection of non-tax revenue in time.

       二、规范和完善非税收入收缴方式

    (三)地方各级财政部门要建立统一的非税收入收缴管理体系,实施非税收入收缴管理改革后,所有非税收入收缴都要在统一的收缴管理体系中运行,其中的收缴方式包括三种:通过非税收入收缴管理信息系统收缴非税收入;通过就地缴库方式收缴非税收入;通过财政与其他部门的横向联网系统收缴非税收入。三种收缴方式分别适用于不同类型和不同管理要求的非税收入收缴,应按照统一规范、运行高效、监督有力的目标要求逐步完善。

    (四)地方各级财政部门要完善通过非税收入收缴管理信息系统收缴非税收入的方式,并将其作为非税收入收缴的主要方式,不断优化收缴流程,更好地满足缴款人和执收单位的需求。

    (五)地方各级财政部门对涉及多级政府间分成且通过非税收入收缴管理信息系统实施难度较大的非税收入可通过就地缴库方式收缴。对偶尔发生、没有明确规定执收单位、执收单位对信息反馈要求不高的非税收入,也可通过就地缴库方式收缴。

    (六)由税务机关征收或代征的非税收入,可通过财税库银横向联网系统收缴。研究将适合横向联网系统收缴的非税收入通过横向联网系统办理,实现收入收缴信息在财政部门与执收单位之间共享。

    (七)各级财政部门要按照非税收入收缴管理改革要求,建立统一的收缴信息反馈机制,确保财政部门、主管部门及执收单位及时掌握收缴信息。

3. Improve the non-tax revenue collection and management system

(8) Provincial finance departments shall, pursuant to the overall requirements for non-tax revenue collection and management and based on the actual situations of their own provinces, improve the non-tax revenue collection and management system and establish a provincially uniform non-tax revenue collection and management system.

(9) Provincial finance departments shall improve the system for the collection of non-tax revenue to be distributed or shared among governments. For the revenue distributed to be handed over to the central finance, if the revenue is handed over through relevant finance departments, the procedures shall be further optimized according to the requirements of the standards; if the revenue is handed over through relevant collection organizations, the standardization management shall be strengthened, moreover, the revenue shall be handed over through relevant finance departments when certain conditions are met; in the case of adopting the method of handing over the revenue to the State treasury on the spot, the information feedback method and contents shall be improved after study. Provincial finance departments shall pay attention to the study and standardization of the methods for the handing over or allocation of the revenue distributed or shared between provincial level and municipality or county level, and shall ensure collected non-tax revenue to be handed over in accordance with relevant standards through uniform channels.

       三、健全非税收入收缴管理制度

    (八)省级财政部门要按照非税收入收缴管理的总体要求,结合本省实际,完善非税收入收缴管理制度,健全全省统一的非税收入收缴管理制度。

    (九)省级财政部门要完善政府间分成的非税收入收缴制度。对应上缴中央财政的分成收入,通过财政之间上缴的,要按规范的要求进一步优化流程;通过执收单位之间上缴的,要加强规范化管理,条件成熟时应转为通过财政之间上缴;采用就地缴库方式上缴的,应研究改进信息反馈方式和反馈内容。省级财政部门要重视并研究规范省级与市、县级分成收入的上缴、下拨方式,保证按照规范、统一的渠道解缴。

4. Regulate the management of non-tax revenue collection account

(10) Local finance departments at all levels shall in principle implement the bidding system when selecting the banks acting as agents in collecting non-tax revenue, and they shall select agency banks pursuant to the principles of fairness, justness, science, selection of the bests and by referring to the Interim Measures for the Administration of Bidding for Banks Acting as Agents on Behalf of Central Financial Treasury in the Centralized Collection and Payment (Cai Ku [2003] No. 15).

(11) Local finance departments at all levels shall, according to the relevant provisions of the Notice of the Ministry of Finance on Strengthening and Regulating the Administration of Special Financial Fund Accounts (Cai Ban [2006] No. 12), uniformly group all types of special accounts for financial funds under the management of the financial treasury departments at the same level. Special financial accounts for extra-budgetary funds which are under the management of the finance departments at all levels or financial accounts for non-tax revenue shall be merged if possible. In principle, only one special financial account shall be opened in the same commercial bank.

(12) Non-tax revenue accumulative accounts set up by local finance departments at all levels, which have not been grouped under the uniform management of financial treasury departments, shall be gradually and uniformly managed by the relevant financial treasury departments through creating necessary conditions. If it is truly necessary to set up a new non-tax revenue accumulative account, such account shall in principle be managed by the relevant financial treasury department.

       四、规范非税收入收缴账户管理

    (十)地方各级财政部门选择非税收入收缴代理银行原则上实行招投标制度,应参照《中央财政国库集中收付代理银行招投标管理暂行办法》(财库[2003]15号),按照公平、公正、科学、择优的原则,做好代理银行选择工作。

    (十一)地方各级财政部门要按照《财政部关于加强与规范财政资金专户管理的通知》(财办[2006]12号)有关规定,将各类财政资金专户统一归口到同级财政国库部门管理。各级财政部门管理的预算外资金财政专户或非税收入财政专户应尽量归并,原则上在同一家商业银行只开设一个财政专户。

    (十二)地方各级财政部门设立的非税收入归集性账户尚未归口财政国库部门统一管理的,要创造条件逐步统一归口管理。确有必要新设立非税收入归集性账户的,原则上归口财政国库部门管理。

5. Improve the construction of non-tax revenue collection and management system

(13) Provincial finance departments shall, pursuant to the requirements for deepening the non-tax revenue collection and management reform, further improve the non-tax revenue collection and management information system, enhance the system's managerial function and collection efficiency, strengthen the safety management of the system, and practically ensure the collection of non-tax revenue in a timely, accurate, and safe manner.

(14) Provincial finance departments shall, pursuant to the relevant provisions of the Notice of the Ministry of Finance on Printing and Distributing the "Measures for the Administration of Finance Business Fundamental Data Standards and Maintenance" (Cai Ban [2008] No. 22), ensure the standardization of non-tax revenue collection business data requirements and coding, improve the currently valid system according to the uniform requirements of central finance and the contents of the Finance Business Fundamental Data Standards, and realize information sharing and timely transmission between the provincial finance department and central finance department or finance department at each level inferior to the provincial level.

(15) Provincial finance departments shall, based on the actual situation of the local non-tax revenue collection and management reform and system construction, fully utilize modern information network technology and banks' advanced and sophisticated payment and settlement system, establish a non-tax revenue collection and management information system based on electronic information, and support new types of payment methods such as payment by POS machine, payment via e-bank, etc.

       五、完善非税收入收缴管理系统建设

    (十三)省级财政部门要按照深化非税收入收缴管理改革的要求,进一步完善非税收入收缴管理信息系统,提升系统管理功能和收缴效率,并加强系统安全管理,切实保证非税收入及时、准确、安全收缴。

    (十四)省级财政部门要根据《财政部关于印发财政业务基础数据规范及维护管理办法的通知》(财办[2008]22号)的有关规定,做好非税收入收缴业务数据口径及编码规范工作,要按照中央财政统一要求和《财政业务基础数据规范》内容对现行系统进行改造,实现省级财政与中央财政以及省以下各级财政部门间的信息共享和及时传输。

    (十五)省级财政部门要结合本地非税收入收缴管理改革和系统建设实际情况,充分利用现代信息网络技术和银行先进支付结算工具,研究建立以电子信息为基础的非税收入收缴管理信息系统,支持POS机刷卡缴款、网上银行缴款等新型缴款方式。

6. Strengthen the analysis of implementation of non-tax revenue collection

(16) Provincial finance departments shall establish a system for the analysis of provincial non-tax revenue collection implementation, which fully, accurately and timely reflects the information on non-tax revenue in each respective province in terms of the scale, structure, and collection, and shall scientifically analyze the elements influencing the realization of the revenue.

(17) Provincial finance departments shall submit the report on the analysis of provincial non-tax revenue collection implementation in a timely manner according to the requirements specified by the Ministry of Finance regarding the format of the non-tax revenue collection implementation analysis statement, specifications, and time limit.

       六、加强非税收入收缴执行情况分析

    (十六)省级财政部门要研究建立全省非税收入收缴执行分析制度,全面、准确、及时地反映本省非税收入规模、结构和收缴情况,科学分析影响收入实现的因素。

    (十七)省级财政部门要按照财政部规定的非税收入收缴执行分析报表格式、口径和时间要求,及时报送本省非税收入收缴执行分析情况。

7. Strengthen the supervision of non-tax revenue collection

(18) Local finance departments at all levels shall strengthen the management of the Common Forms for the Payment of Non-Tax Revenue, establish and improve the mechanism of the examination and write-off of the Common Forms for the Payment of Non-Tax Revenue, realize the integration of automatic write-off of electronic instruments and manual write-off of paper instruments, practically give full play to the function of the Common Forms for the Payment of Non-Tax Revenue, i.e., using instruments to control and monitor revenue.

(19) Local finance departments at all levels shall establish a comprehensive review system for banks acting as agents in non-tax revenue collection, practically implement the system, facilitate the banks to perform agency agreements, and continuously enhance the agent service level and service quality.

(20) Local finance departments at all levels shall give full play to dynamic monitoring function of the collection information system in the collection of non-tax revenue, implement the overall supervision and administration on bank accounts for non-tax revenue collection, use of instruments, revenue collection carried out by relevant organizations, etc., and ensure that the non-tax revenue be handed over in full amount and in time.

(21) Local finance departments at all levels shall, by referring to the relevant provisions of the Notice of the Ministry of Finance on Printing and Distributing the "Interim Provisions on the Administration of Relevant Work of the Ministry of Finance Relating to Central Organizations' Revenue Collection and Management Pilot Reform" (Cai Ban [2004] No. 9), straighten out the business division of all relevant departments within the finance departments during the non-tax revenue collection and management, strengthen the coordination and cooperation among the functional departments, and jointly enhance the non-tax revenue collection and management level.

Ministry of Finance

January 24, 2009

       七、强化非税收入收缴监管

    （十八）地方各级财政部门要加强《非税收入一般缴款书》管理，建立和完善《非税收入一般缴款书》审验、核销机制，实现系统自动核销电子票据和人工核销纸质票据的有机结合，切实发挥《非税收入一般缴款书》“以票控收”的作用。

    （十九）地方各级财政部门要建立非税收入收缴代理银行综合考评制度，并切实抓好落实，促进代理银行更好地履行委托代理协议，不断提高代理业务水平和服务质量。

    （二十）地方各级财政部门要发挥收缴信息系统对非税收入收缴的动态监控功能，对非税收入收缴银行账户、票据使用、单位执收等各方面实施全面监管，保障非税收入及时足额上缴财政。

    （二十一）地方各级财政部门要参照《财政部关于印发〈中央单位收入收缴管理改革试点部内相关工作管理暂行规定〉的通知》（财办[2004]9号）的有关规定，理顺财政部门内部各有关部门在非税收入收缴管理中的业务分工，加强各职能部门的协调配合，合力提升非税收入收缴管理水平。

    财政部

    二○○九年一月二十四日