Notice of the Ministry of Finance on Issuing the “Operating Procedures of the Beijing Commissioners's Office on Administration of Collecting Welfare Lotteries Fund”

财政部驻北京财政监察专员办事处关于印发《北京专员办彩票公益金征收管理操作规程》的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Zu Jin Jian [2008] No. 227

Promulgating Date: 11/20/2008

Effective Date: 11/20/2008

颁布机关: 财政部驻北京财政监察专员办事处

文      号: 财驻京监[2008]227号

颁布时间: 11/20/2008

实施时间: 11/20/2008

 

All related units:

    各有关单位:

In order to accomplish the administration of collecting welfare lotteries, and regulate work procedures and conduct of collection and administration in the Beijing Commissioners’ Office, we have formulated the “Operating Procedures of the Beijing Commissioners’ Office on Administration of Collecting Welfare Lotteries Fund” in accordance with relevant provisions of the “Notice of the Ministry of Finance on Issuing the ‘Measures on Administration of Welfare Lotteries Fund’”(Cai Zong[2007] No. 83), the “Notice of the Ministry of Finance on Strengthening and Perfecting Financial Affairs of Lottery Institutions and the Administration of Lotteries Fund”(Cai Zong[2001]No. 85), the “Measures for the Pilot Reform on the Collection and Administration of Off-budget Capitals Revenue of the Central Units” (Cai Ku [2002] No. 38), the “Notice of the Ministry of Finance on Relevant Issues Concerning the Reform on the Revenue Collection and Administration System of the Financial Supersory Commissioners’ Offices” (Cai Ku [2005] No. 365) and the “Operational Rules on the Implementation of the Supervision of Non-tax Revenue of the Central Government by the Financial Supersory Commissioners’ Offices (Trial)”(Cai Jian [2005] No. 86). These Operating Procedures are hereby issued, please implement them accordingly.

   为做好彩票公益金征收管理工作，规范北京专员办征收管理工作程序和行为，按照《财政部关于印发<彩票公益金管理办法>的通知》（财综[2007]83号）、《财政部关于加强和完善彩票机构财务及彩票资金管理的通知》（财综[2001]85号）、《中央单位预算外资金收入收缴管理改革试点办法》（财库[2002]38号）、《财政部关于财政监察专员办事处收入收缴管理制度改革有关事宜的通知》（财库[2005]365号）等有关规定，我们制定了《北京专员办彩票公益金征收管理操作规程》，现予印发，请遵照执行。

【Appendixes】Operating Procedures of the Beijing Commissioners' Office on Administration of Collecting Welfare Lotteries Fund

   附件:北京专员办彩票公益金征收管理操作规程

November 20, 2008

   二○○八年十一月二十日

Operating Procedures of the Beijing Commissioners' Office on Administration of Collecting Welfare Lotteries Fund

   附件：

   北京专员办彩票公益金征收管理操作规程

  Article 1    In order to accomplish the administration of the collecting welfare lotteries fund, and regulate work procedures and conduct of collection and administration in the office of financial supervisory commissioners of the Ministry of Finance stationed in Beijing (hereinafter referred to the “Beijing Commissioners’ Office”), these Operating Procedures are formulated in accordance with relevant provisions of the “Notice of the Ministry of Finance on Issuing the ‘Measures on Administration of Welfare Lotteries Fund’”(Cai Zong [2007] No. 83), the “Notice of the Ministry of Finance on Strengthening and Perfecting Financial Affairs of Lottery Institutions and the Administration of Lotteries Fund”(Cai Zong [2001] No. 85), the “Measures for the Pilot Reform on the Collection and Administration of Off-budget Capitals Revenue of the Central Units” (Cai Ku [2002] No. 38), the “Notice of the Ministry of Finance on Relevant Issues Concerning the Reform on the Revenue Collection and Administration System of the Financial Supersory Commissioners’ Offices” (Cai Ku [2005] No. 365) and the “Operating Procedures on the Implementation of the Supervision of Non-tax Revenue of the Central Government by the Financial Supersory Commissioners’ Offices (Trial)”(Cai Jian [2005] No. 86).

      第一条  为做好彩票公益金的征收管理工作，规范财政部驻北京市财政监察专员办事处（以下简称北京专员办）征管工作程序和行为，根据《财政部关于印发＜彩票公益金管理办法＞的通知》（财综[2007]83号）、《财政部关于加强和完善彩票机构财务及彩票资金管理的通知》（财综[2001]85号）、《中央单位预算外资金收入收缴管理改革试点办法》（财库[2002]38号）、《财政部关于财政监察专员办事处收入收缴管理制度改革有关事宜的通知》（财库[2005]365号）以及《财政监察专员办事处实施中央政府非税收入监管工作操作规程（试行）》（财监[2005]86号）等有关规定，制定本操作规程。

  Article 2    Welfare lotteries fund shall refer to a fund which is withdrawn from the lottery issuance revenue according to the prescribed ratio and specially used for social welfare, sports and other public welfare undertakings, and shall be brought into budget in accordance with the measures on administration of governmental funds, under the management of “two threads of revenue and expenditures” and specially used for the specific purposes.

      第二条 彩票公益金是从彩票发行收入中按规定比例提取的，专项用于社会福利、体育等社会公益事业的资金，按政府性基金管理办法纳入预算，实行“收支两条线”管理，专款专用。

  Article 3    The Beijing Commisionners’ Office shall be responsible for the on-the-spot collection of central finance lottery public welfare of lottery issuance and management institutions in Beijing (hereinafter referred to as the “Lottery Institutitons in Beijing”), and directly hand in to special collection account of central finance of the Ministry of Finance opened for the Beijing Commisionners’ Office. The business department of head office of the CITIC Bank (hereinafter referred to as the “Agent Bank”) shall act as an agent of the special account.

      第三条 北京专员办按照财政部的具体要求负责在京彩票发行管理机构（以下简称在京彩票机构）中央财政彩票公益金的就地征收工作，并直接缴入财政部为北京专员办开设的中央财政汇缴专户，此专户由中信银行总行营业部代理（以下简称代理银行）。

  Article 4    The Lottery Institutions in Beijing shall include the Beijing Welfare Lottery Issuance Center and the Beijing Sport Lottery Management Center. The Beijing Commisionners’ Office shall conduct the on-the-spot collection strticly in accordance with the provisions of relevant documents, and ensure the welfare lotteries fund of the Lottery Institution in Beijing to be promptly paid into the treasury before the 15th day of each month in full amount.

      第四条 在京彩票机构包括北京市福利彩票发行中心和北京市体育彩票管理中心。北京专员办要严格按照有关文件规定就地征收，确保在京彩票机构彩票公益金于每月15日前及时、足额入库。

  Article 5    The collection of welfare lotteries fund shall be subject to the declaration and examination system.

(1) The Lottery Insitutions in Beijing shall submit the following materials to the Beijing Commissioners’ Office before the 5th day of each month:

1. the “Declaration Form for Handing in Welfare lotteries fund to the Central Finance”;

2. statistics on actual situation of lottery distribution in last month;

3. classified distribution of lottery; and

4. other relevant materials.

(2) If the Beijing Commissioners’ Office entertained the declaration data and found the data submitted is incompleted, it shall promptly send them back and require the lottery institution to make supplementary declaration within 3 working days.

(3) The Beijing Commissioners’ Office shall complete the examination on the declaration materials before the 10th day of each month, and the main contents of the examination shall include:

1. to check and ratify the collection amout in acoordance with the lottery distribution situation in last month;

2. wether or not the data inter-relationship of the declaration data is correct;

3. whether or not the basic elements of declaration data are complete; and

4. other contents that is required to be examinated.

      第五条 彩票公益金的征收实行申报审核制。

   （一）在京彩票机构应于每月5日前向北京专员办报送以下资料：

   1.《彩票公益金上缴中央财政申报表》；

   2.彩票上月实际销售情况统计表；

   3.彩票分类销售情况表；

   4.其他有关材料。

   （二）北京专员办受理申报资料后，对资料报送不全的，应当及时退回并要求彩票机构在3个工作日内补报。

   （三）北京专员办于每月10日前完成对申报资料的审核工作，审核的主要内容有:

   1.根据上月彩票销售情况核定缴款金额；

   2.申报资料的数据勾稽关系是否正确;

   3.申报资料的基础要素是否齐全；

   4.其他需要审核的内容。

  Article 6    After finishing the examination, the Beijing Commissioners’ Office shall issue the “General Payment Note of Non-tax Revenue” and conduct the payment into the treasury.

      第六条 北京专员办审核工作结束后，向在京彩票机构开具《非税收入一般缴款书》办理缴库。

  Article 7    The Lottery Insitution in Beijing shall, before the 15th dayof each month, hand in the amount as stated in the “General Payment Note of Non-tax Revenue” to the central finance. The specific operation shall be as follows:

(1) handing in to the treasury with the “General Payment Note of Non-tax Revenue”.

1. the Beijing Commissioners’ Office shall issue the “General Payment Note of Non-tax Revenue” with the system on collection and management of non-tax revenue, and send copy 1-3 to the enterprise that hands in payment. The enterprises shall send the “General Payment Note of Non-tax Revenue” to its opening bank at the same day when it receives the “General Payment Note of Non-tax Revenue”;

2. the opening bank shall turn over the payment to the Agent Bank via the exchange system of the People’s Bank of China, after receiving the payment, the Agent Bank shall affix its bank stamp of payment received on the first copy of the “General Payment Note of Non-tax Revenue” and send it back to the Beijing Commssioner Office, the secod copy shall be the debit voucher for the opening bank of the enterprise that hands in the payment, and the third copy shal be credit voucher for the Agent Bank after received the payment;

3. after receiving the first copy of the “General Payment Note of Non-tax Revenue” sent back by the Agent Bank, upon passing the examination, the Beijing Commissioners’ Office shall affix special stamp for payment collection on the fourth copy, and send it to the enterprise that hands in the payment, and the first copy and the fifth copy shall be preserved by the Beijing Commissioners’ Office.

(2) handing in to the treasury with cheque. Where the Beijing Commissioners’ Office issued the “General Payment Note of Non-tax Revenue”, and the enterprise that hands in the payment directly turned in the welfare lotteries fund with cheque, after the Beijing Commissioners’ Office endorsed the cheque, the cheque shall be deposited into the Agent Bank. The Beijing Commissioners’ Office shall affix special stamp for payment collection on the fourth copy, and send it to the enterprise that hands in the payment, The first copy and the fifth copy shall be preserved by the Beijing Commissioners’ Office.

      第七条 在京彩票机构应于每月15日前，按照《非税收入一般缴款书》载明的缴款金额上缴中央财政。具体操作如下：

   （一）使用《非税收入一般缴款书》缴库。

   1.北京专员办使用非税收入收缴管理系统开具《非税收入一般缴款书》，将第1-3联送交缴款企业，缴款企业收到《非税收入一般缴款书》当日，将《非税收入一般缴款书》交本缴款企业开户行；

   2.开户银行通过人行交换系统将款项缴入代理银行，代理银行收款后在《非税收入一般缴款书》第1联加盖银行收讫章并将第1联退回北京专员办，第2联由缴款企业开户银行作借方凭证，第3联由代理银行收款后作贷方凭证；

   3.北京专员办接到代理银行退回的《非税收入一般缴款书》第1联后，经审核无误，在第4联加盖收款专用章后送交缴款企业，第1联、第5联由北京专员办留存。

   （二）使用支票缴库。北京专员办开具《非税收入一般缴款书》，缴款企业直接用支票缴纳彩票公益金的，经北京专员办在支票背书后，缴入代理银行。北京专员办在《非税收入一般缴款书》第4联加盖收款专用章送交缴款企业，缴款企业作为缴纳企业财务记账凭证。第1联、第5联由北京专员办留存。

  Article 8    The Agent Bank shall strictly abide by relevant provisions, and perform its corrsponding responsibilities in accordance with relevant commitments.

(1) if the payer hands in the payment to the special collection account of central finance by means of cash or cheque for transfer, it is required to submit the “General Payment Note of Non-tax Revenue” issued by the Beijing Commissioners’ Office at the same time, while the Agent Bank shall accurately record relevant information, and hand in the payment to the special collection account of central finance opened by the Ministry of Finance for the Beijing Commissioners’ Office upon passing the examination.

(2) if the payer hands in the payment to the special collection account of central finance by means of bank remittance, the Agent Bank shall directly hand in the payment to the special collection account of central finance, and shall deliver the “Credit Advice” to the Beijing Commissioners’ Office on the same day. If it is really unable to notify on the same day, the “General Payment Note of Non-tax Revenue” must be delivered to the Beijing Commissioners’ Office on the next day.

(3) before the close of business on each day, the Agent Bank shall, via the capital remittance transfer and clearance sytem, automatically remit and transfer all the fund that handed in to the special collection account of central finance (including the fund that has confirmed its information and the fund that is failed to do so) in full amount, and the end-of-day balance of the special collection account of central finance shall be zero.

      第八条 代理银行要严格遵守有关规定，按照有关承诺履行相应责任。

   （一）缴款人以现金或转账支票方式向中央财政汇缴专户缴款，需同时提交北京专员办开具的《非税收入一般缴款书》，代理银行应准确录入相关信息，经审核无误后，将款项缴入财政部为北京专员办开设的中央财政汇缴专户。

   （二）缴款人以银行汇兑方式向中央财政汇缴专户缴款，代理银行应直接将款项缴入中央财政汇缴专户，并应于当日将“入账通知书”送达北京专员办。当日确实无法通知的，必须于次日将“入账通知书”送达北京专员办。

   （三）每日营业终了前，代理银行应通过资金汇划清算系统，将所有缴入中央财政汇缴专户的资金（包括已确认信息的和未确认信息的资金）全额自动汇划到中央财政汇缴专户，中央财政汇缴专户日终余额为零。

  Article 9    If a Lottery Institution in Beijing is really unable to hand in on time due to special situtations, the Beijing Commissioners’ Office shall examine and approve the matter concerning extension of the payment in accordance with relevant provisions based on the application of the the Lottery Institution in Beijing, and urge for the payment regularly. If the payment is extended without approval, the Beijing Commissioners’ Office shall collect the payment into the treasury in accordance with relevant provisions and make corresponding punishment.

      第九条 对在京彩票机构因特殊情况确实不能按期缴纳的，北京专员办根据在京彩票机构的申请按照有关规定审批延期缴纳事项，并定期催收。如未经批准而延期缴纳，北京专员办将按有关规定收缴入库并作相应处罚。

  Article 10    The Beijing Commissioners’ Office shall, within 15 days after the end of each quarter and within 30 days after the end of each year, submit the “Statistics Statement on lottery bublic welfare fund Handing into Central Finance” to the Ministry of Finance, and shall make reports at any time upon discovery of significant problem.

      第十条 北京专员办应于每季度终了后15日内、年度终了后30日内，向财政部报送《彩票公益金上缴中央财政统计报表》，重大问题要随时报告。

  Article 11    The Beijing Commissioners’ Office shall, before the end of January of each year, complete the liquidation and collection on welfare lotteries fund payable to the central finance in the last year.

      第十一条 北京专员办应于每年1月底前，完成对上一年度应缴中央财政的彩票公益金的清算和征缴工作。

  Article 12    The Beijing Commissioners’ Office shall accomplish the check of welfare lotteries fund accordin to the provisions, so as to ensure that the fund could hand in to the special collection account of central finance promptly and accuratly.

(1) to check the “Ten-day (Monthly) Statement of Non-tax Revenue of Agent Bank” as submitted by the opening bank of the special collection account of central finance;

(2) to check the account affairs of the special collection account of central finance within four working days after the end of each month and

(3) to conduct data check by inquiring bills and other relevant information via the treasury financial management peripheral platform.

      第十二条 北京专员办应按规定做好彩票公益金的对账工作，确保资金及时、准确缴入中央财政汇缴专户。

   （一）对中央财政汇缴专户开户行报送的《代理银行非税收入旬（月）报表》进行核对。

   （二）每月终了后4个工作日内与中央财政汇缴专户的账务进行核对。

   （三）通过财政国库管理外围平台查询票据等相关信息进行数据核对。

  Article 13    The Beijing Commissioners’ Office shall, in accordance with relevant provisions on bill management, strengthen the management of the reception, preservation and use of the “General Payment Note of Non-tax Revenue”. It shall establish and perfect the account for collection and management of welfare lotteries fund, and enrol the situation concerning the collection, entry into warehouse, bill management, and special examination of welfare lotteries fund.

      第十三条 北京专员办应按照票据管理有关规定，加强《非税收入一般缴款书》的领用、保管、使用的管理工作。要建立和完善彩票公益金征收管理台账，登记彩票公益金征收、入库、票据管理、专项检查等情况。

  Article 14    The Beijing Commissioners’ Office shall strengthen the ordinary collection and administration of welfare lotteries fund. It shall strengthen the supervision on the raising, distribution and use of welfare lotteries fund, and ensure the welfare lotteries fund to be promptly handed in to the finance in full amount and specially used for desinated purposes.

      第十四条 北京专员办应加强对彩票公益金的日常征收管理工作。加强对彩票公益金筹集、分配、使用的监督，保证彩票公益金及时、足额上缴财政和专款专用。

  Article 15    The Beijing Commissioners’ Office shall, in accordance with the requirments of the Ministry of Finance or in combination with ordinary supervision situation, carry out regular or irregular special examination on welfare lotteries fund.

      第十五条 北京专员办应根据财政部要求或结合日常监管情况，对彩票公益金进行定期或不定期的专项检查。

  Article 16    The main contents of special examination shall include:

(1) the implementatin situation of the collection policy of welfare lotteries fund;

(2) the situation concerning the collection and enter into warehouse (special account) of welfare lotteries fund;

(3) bill reception, use, preservation, destroy and other relevant voucher data; and

(5) other examination matters as prescribed by law, administratiive regulations and rules.

      第十六条 专项检查的主要内容包括：

   （一）彩票公益金征收政策的执行情况；

   （二）彩票公益金收缴及入库（专户）情况；

   （三）票据购领、使用、保管、销毁及其他有关凭证资料；

   （五）法律、行政法规和规章规定的其他检查事项。

  Article 17    In conducting special examination, the Beijing Commissioners’ Office shall implement strictly in accordance with relevant provisions of the “Work Rules on Finance Examination”.

      第十七条 北京专员办实施专项检查应严格按照《财政检查工作规则》的有关规定执行。

  Article 18    Upon discovery of matters with indefinite policy limit or indefinite treatment foundation in the collection and administration and special examination, the Beijing Commissioners’ Office shall request and report to the Ministry of Finance promptly.

      第十八条 北京专员办在征收管理和专项检查中发现的政策界限不明确或处理依据不确定的问题，应及时向财政部请示报告。

  Article 19    The Lottery Institution in Beijing shall hand in the welfare lotteries fund strictly in accordance with relevant provisions, and shall not reject the turn-over, default, withhold, occupy and appropriate welfare lotteries fund. Any unit and relavant persons in charge who change the collection scope of welfare lotteries fund, standards, target and time limit, and withhold, occupy and appropriate welfare lotteries fund shall be given punishment and sanction in accordance with the “Regulations on Penalty and Punishment for Illegal Financial Conduct” (Decree No. 427 of the State Council) and other relevant provisions; if the criminal laws is offended, it shall be tranferred to the judicial organs for punishment.

      第十九条 在京彩票机构应严格按照有关规定缴纳彩票公益金，不得拒缴、拖欠、截留、挤占、挪用彩票公益金。对擅自改变彩票公益金征收范围、标准、对象和期限，以及截留、挤占、挪用彩票公益金的单位及有关责任人，按照《财政违法行为处罚处分条例》（国务院令第427号）等有关规定给予处罚和处分；触犯刑律的，移交司法机关处理。

  Article 20    These Operating Procedures shall be effective as of the promulgation date.

      第二十条 本操作规程自公布之日起执行。