Operational Measures of Beijing Financial Supervision Commissioner's Office of the Ministry of Finance People's Republic of China for Supervising the Payment of and Administrating the Central Non-tax Revenue at Their Localities

财政部驻北京市财政监察专员办事处中央非税收入就地监缴管理操作办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Zhu Jing Jian [2008] No.291

Promulgating Date: 12/31/2008

Effective Date: 12/31/2008

颁布机关: 财政部驻北京市财政监察专员办事处

文      号: 财驻京监[2008]291号

颁布时间: 12/31/2008

实施时间: 12/31/2008

 

Chapter I General Principles

    第一章 总 则

  Article 1    For purposes of intensifying the supervision on the payment of central non-tax revenue in Beijing and ensuring the integrity and safety of central revenue, we formulated the These Measures according to the requirements of such documents as the Interim Measures of Financial Supervision Commissioner’s Office for the Supervision and Administration of Non-tax Incomes of Central Treasury (Cai Jian[2004] No.15), Notice of the Ministry of Finance People’s Republic of China on Intensifying the Administration on Governmental Non-tax Revenue (Cai Zong[2004] No.53), the Operating Rules for the Implementation of Supervision over the Non-tax Revenue of the Central Government by the Financial Supervision Commissioner’s Offices (for Trial Implementation) (Cai Jian[2005] No.86), and Opinions of the Ministry of Finance People’s Republic of China on Adjusting and Intensifying the Supervision of the Payment of Central Non-tax Revenue by Financial Supervision Commissioner’s Office (Cai Jian[2008] No.56).

      第一条 为加强北京地区中央非税收入就地监缴工作，确保中央收入完整、安全，根据《财政监察专员办事处实施中央财政非税收入监督管理暂行办法》（财监[2004]15号）、《财政部关于加强政府非税收入管理的通知》（财综[2004]53号）、《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）和《财政部关于调整和加强财政监察专员办事处中央非税收入监缴工作的意见》（财监[2008]56号）等规定，制定本操作办法。

  Article 2    Upon the authorization of Ministry of Finance People’s Republic of China, Beijing Financial Supervision Commissioner’s Office (hereinafter referred to as Beijing Commissioner’s Office) shall be responsible for supervising the payment of some central non-tax revenue items in Beijing at their localities. The items that are incorporated into the scope of central non-tax revenue include:

1. Civil aviation infrastructure construction funds;

2. Civil aviation airports management and construction funds;

3. Fees for the paid use of the newly added land for construction;

4. Royalties for using as sea areas;

5. Land proceeds of central entities;

6. Resources charges of telecommunications network code numbers;

7. Monitoring and management fees of banking institutions;

8. Monitoring and management fees of banking business;

9. Port construction fees;

10. Special funds of electricity support in Three Gorges Reservoir area;

11. Fines and confiscations by the electricity regulatory bodies;

12. Other items that shall be supervised by Beijing Commissioner’s Office authorized by the Ministry of Finance People’s Republic of China.

Beijing Commissioner’s Office shall supervise the collection and payment of the aforesaid items; shall supervise such items that are paid and turned into the treasury uniformly as civil aviation infrastructure construction funds, civil aviation airports management and construction funds and port construction fees and shall supervise the competent departments of the items that are paid and turned into the treasury uniformly.

      第二条 根据财政部授权，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）负责对北京地区部分中央非税收入项目实施就地监缴。纳入本办法的中央非税收入项目包括：

   1.民航基础设施建设基金；

   2.民航机场管理建设费；

   3.新增建设用地土地有偿使用费；

   4.海域使用金；

   5.中央单位土地收益；

   6.电信网码号资源占用费；

   7.银行业机构监管费；

   8.银行业业务监管费；

   9.港口建设费；

   10.三峡库区电力扶持专项资金；

   11.电力监管机构罚没收入

   12.财政部授权专员办实施就地监缴的其他项目。

   北京专员办对非税收入项目收入征收、上缴情况进行监督；对民航基础设施建设基金、民航机场管理建设费、港口建设费等集中汇缴入库项目，负责对汇缴入库的主管部门监缴和监督。

  Article 3    Beijing Commissioner’s Office shall make some adjustments to the scope and supervision requirements of the central non-tax revenue which are paid at their localities in good time according to the authorization of the Ministry of Finance People’s Republic of China and the changes of documents requirements.

      第三条 北京专员办将适时根据财政部授权和文件要求变化，对实施就地监缴的中央非税收入范围及监管要求进行相应调整。

  Article 4    Central non-tax revenue collection departments shall, in accordance with state laws, regulations and other relevant provisions, intensify supervision of payment of and management on central non-tax revenue, collect in full amount, turn revenue in the treasury in time and accept the supervision and management of Beijing Commissioner’s Office legally.

      第四条 中央非税收入执收单位应按照国家法律、法规及其他有关规定，加强对中央非税收入的收缴管理工作，足额征收，及时入库，并依法接受北京专员办的监督管理。

  Article 5    As for non-tax items incorporated into the scope of revenue collection reformation, the agent bank shall transfer its collected capital to the special account of the central treasury in time according to the relevant provisions of the Ministry of Finance People’s Republic of China.

      第五条 纳入收入收缴改革范围的非税项目，代理银行应按照财政部的有关要求，及时将代收资金汇划至中央财政专户。

Chapter II Daily Supervision of Payment and Management

    第二章 日常监缴与管理

  Article 6    Central non-tax revenue in Beijing under the responsibility of Beijing Commissioner’s Office shall be either turned into treasury at their locality after supervision or be turned into competent payment departments.

      第六条 北京专员办负责监缴的北京地区中央非税收入，就地监缴入库或监督汇缴主管部门。

  Article 7    Central non-tax revenue collection departments shall send the copy of non-tax revenue budget replied by Ministry of Finance People’s Republic of China to Beijing Commissioner’s Office in time in each year.

      第七条 中央非税收入执收单位每年应及时将财政部批复的非税收入预算抄送北京专员办。

  Article 8    Statements submission system of central non-tax revenue shall be established. Central non-tax revenue collecting departments shall submit Monthly Statements of Payments of Central Non-tax Revenue to Beijing Commissioner’s Office before the fifteenth day of each month and meanwhile submit the following materials:

(1) Relevant payment voucher of non-tax revenue;

(2) Relevant payment notice of non-tax revenue;

(3) Non-tax items incorporated into the scope of revenue payment reformation shall submit the check list of the collecting bank; and

(4) Other materials that need to be supplied.

      第八条 建立中央非税收入报表报送制度。中央非税收入执收单位应于每月15日前向北京专员办报送《中央非税收入征缴月报表》，并同时报送以下资料：

   （一）相关非税收入缴款凭证；

   （二）相关非税收入缴款通知单；

   （三）纳入收入收缴改革范围的非税收入应报送代收银行对账单；

   （四）其他需提供的资料。

  Article 9    Beijing Commissioner’s Office shall examine such materials as Monthly Statements of Payments of Central Non-tax Revenue submitted by payer or collection entity. The examination contents include:

(1) Whether the central non-tax revenue has been paid in full amount;

(2) Whether the materials and data submitted have been checked right;

(3) Whether the materials and data submitted have been sufficient; and

(4) Other examination contents that need to be examined.

      第九条 北京专员办对缴纳人或执收单位报送的《中央非税收入征缴月报表》等资料进行审核。审核内容包括；

   （一）中央非税收入是否全额上缴；

   （二）上报资料数据勾稽关系是否正确；

   （三）上报资料基础数据是否齐全；

   （四）其他需要审核的内容。

  Article 10    The supervision of payment of central non-tax revenue shall apply the summary report system. Each collection entity shall submit the summary report concerning the collection of non-tax revenue of last year to Beijing Commissioner’s Office before the end of February each year.

The summary report shall include the basic information about the collection in the current year, the analysis of the reasons for increase or decrease of the revenue, information on the use of instruments, the problems existing in the management on the non-tax revenue as well as relevant suggestions.

      第十条 中央非税收入监缴工作实行总结报告制度。各执收单位应于每年2月底前将上年非税收入的征收总结报告报送北京专员办。总结报告内容包括当年征收工作基本情况、收入增减原因分析、票据使用情况、非税收入管理中存在的问题和有关建议。

  Article 11    Beijing Commissioner’s Office shall establish non-tax check system. Beijing Commissioner’s Office shall check such data as collection, payments and turning into treasury of central non-tax revenue with treasury, collection departments, agent bank and local finance departments. The check contents mainly include:

(1) Check whether the level of the non-tax revenue into the treasury is right or not;

(2)Check whether the account of the non-tax revenue is right or not; and

(3) Other items that need to be checked.

      第十一条 北京专员办建立非税收入对账制度。将掌握的各项中央非税收入征收、汇缴及入库数据按规定定期与国库、征收部门、代理银行及地方财政部门进行对账。对账主要内容包括：

   （一）核对非税收入入库级次是否正确；

   （二）核对非税收入科目使用是否正确；

   （三）其它需要核对事项。

  Article 12    Beijing Commissioner’s Office shall be responsible for managing and supervising the central non-tax revenue instruments in Beijing within its authorization scope. The entities in Beijing shall use the central non-tax revenue instruments in strict accordance with financial subordination relationship.

      第十二条 在财政部授权权限内，北京专员办负责对北京地区中央非税收入票据的管理或监督。在京单位应严格按照财务隶属关系使用中央非税收入票据。

  Article 13    Beijing Commissioner’s Office shall regularize, standardize and institutionalize the supervision of payment of revenue in accordance with the specific provisions of authorization documents for supervising the payment of non-tax revenue.

Beijing Commissioner’s Office shall appoint special persons to be responsible for the supervision of the payment of non-tax revenue, establish employee positional liability system, and apply the director-in-charge system and the liabilities are to be borne by certain positions and certain persons so as to perfect internal working process.

      第十三条 北京专员办按照非税收入监缴授权文件的具体规定，将监缴工作日常化、规范化、制度化。由专人负责非税收入监缴工作，建立岗位责任制，实行处长负责制，责任到岗，责任到人，完善内部工作流程。

  Article 14    Beijing Commissioner’s Office shall establish and perfect the basic data account in accordance with relevant provisions. Beijing Commissioner’s Office shall input such information as central non-tax revenue items, collection departments, contact information, competent departments, and monthly, quarterly and annual turning into the treasury into the account and establish basic database for supervising the payment of revenue.

      第十四条 北京专员办按照有关规定建立和完善基础资料台账制度。将中央非税收入的项目、征缴单位、联系方式、主管部门及月度、季度、年度的征缴入库情况等相关信息及时登录工作台账，建立监缴基础资料数据库。

  Article 15    Central non-tax revenue collection departments shall fill in the Record-filing Form for Basic Information of Central Non-tax Revenue and submit the following basic materials to Beijing Commissioner’s Office for archives:

(1) Basis of documents and policy for collecting central non-tax revenue;

(2) Statements, books, vouchers and other relevant materials for collecting central non-tax revenue;

(3) Relevant bank accounting materials;

(4) Buying and getting, using, safekeeping and destroying of the instruments and other vouchers materials; and

(5) Other materials required by laws, regulations and rules.

      第十五条 根据监缴工作的需要，中央非税收入执收单位应填报《中央非税收入基本情况备案表》，并将以下基础资料报送北京专员办备案：

   （一）征缴中央非税收入的政策文件依据；

   （二）征缴中央非税收入的报表、账簿、凭证及相关资料；

   （三）相关银行账户资料；

   （四）票据购领、使用、保管、销毁以及其他有关凭证资料；

   （五）法律、法规和规章要求提供的其他资料。

  Article 16    Beijing Commissioner’s Office shall establish communication and coordination mechanism, intensify communication and coordination with collection departments, finance bureau of Beijing municipality, business management department of the People’s Bank of China and agent banks and shall establish daily communication working mechanism. Each department and entity shall send the copy of relevant documents, materials and data of central non-tax revenue to Beijing Commissioner’s Office.

      第十六条 北京专员办建立沟通协调机制。加强与各执收单位、北京市财政局、中国人民银行营业管理部以及各代理银行的沟通协调，建立与有关部门和单位的日常联系工作机制。各部门和单位应将有关中央非税收入的相关文件资料和数据抄送北京专员办。

  Article 17    Beijing Commissioner’s Office shall, taking the supervision of the payment of central non-tax revenue as an important content of central fiscal revenue supervision and analysis report, summarize and analyze it, and investigate and solve the problems that exist in the implementation.

      第十七条 北京专员办将中央非税收入的监管情况作为中央财政收入监督分析报告的重要内容，认真总结分析，研究解决政策执行中存在的问题。

Chapter III Supervision and Examination

    第三章 监督检查

  Article 18    The supervision of payment of central non-tax revenue shall apply the examination and selective check system. Beijing Commissioner’s Office shall select some items for annual clearing each year randomly and carry out the special examination on the central non-tax revenue in the manners of regular or irregular.

      第十八条 中央非税收入监缴实行审核抽查制。北京专员办每年抽取部分项目进行年度清算，结合日常监管情况，定期或不定期地开展中央非税收入专项检查。

  Article 19    The special examination on central non-tax revenue mainly includes:

(1) The implementation of the collection policy of central non-tax revenue;

(2) The situation of turning the central non-tax revenue capital into the treasury;

(3) The management of bank account;

(4) Buying and getting, using, safekeeping and destroying the instruments and other relevant vouchers and materials; and

(5) Other matters that shall be examined as required by laws, administrative regulations or rules.

      第十九条 对中央非税收入专项检查的主要内容包括：

   （一）中央非税收入征收政策的执行情况；

   （二）中央非税收入资金收缴及入库情况；

   （三）银行账户管理情况；

   （四）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 20    Beijing Commissioner’s Office shall follow the principles of promoting the administration according to law and enforcing the law strictly during special examination and carry out the supervision of the payment of non-tax revenue and intensify the daily supervision and management in accordance with Measures for Public Finance Examination.

      第二十条 北京专员办在专项检查中遵循依法行政、严格执法的原则，依照《财政检查工作办法》开展对中央非税收入的监缴检查工作，强化日常监督管理。

  Article 21    Where Beijing Commissioner’s Office finds that policy scope is indeterminate or the handling basis is uncertain during the administration of the collection, it shall send request for instructions in time to the Ministry of Finance People’s Republic of China. The major violation of rules found out shall be reported to Ministry of Finance People’s Republic of China in time and a copy thereof shall be sent to relevant entity and its competent department at higher level.

      第二十一条 对监缴管理过程中发现的政策界限不明确或处理依据不确定问题，及时请示报告财政部。对查出的重大违规问题，及时报告财政部，并抄送相关单位及其上级主管部门。

  Article 22    As for the violation of laws or rules taking place, Beijing Commissioner’s Office has the right to deter or correct it，in case of the deter or correct is invalid, shall report it to Ministry of Finance People’s Republic of China and its competent department at higher level;

As for the violation of laws, regulations or rules concerning the central non-tax revenue collection management, Beijing Commissioner’s Office has the right to handle it according to the law;

As for the mixed treasury of the payment of non-tax revenue at their locality, Beijing Commissioner’s Office has the right to transfer to treasury;

As for the items Beijing Commissioner’s Office has no authority to handle, Beijing Commissioner’s Office shall in time report them to Ministry of Finance People’s Republic of China or transfer them to other authorities for treatment.

      第二十二条 对正在进行的违法违规行为，北京专员办有权按规定予以制止或纠正，制止或纠正无效的，上报财政部及其主管部门；对违反中央非税收入征收管理法律、法规和规章制度的行为，北京专员办依法做出处理；对就地缴库非税收入混库问题，北京专员办有权要求就地调库；对无权处理的事项，北京专员办将及时报告财政部做出处理或移送其他权力机关做出处理。

  Article 23    As for the violation of disciplines or provisions, Beijing Commissioner’s Office shall handle them seriously in accordance with relevant provisions of the Regulation on Penalties and Sanctions against Illegal Fiscal Acts（Order No. 427 of State Council）and the Interim Provisions on the Administrative Sanctions against Violations of the Provisions on Income and Expenditure Management along Two Lines regarding Administrative Charges and Income from Fines and Confiscations（Order No. 281 of State Council）; If the case if serious, Beijing Commissioner’s Office shall suggest relevant competent department at higher level or the disciplinary and supervisory department to impose administrative sanctions on relevant person-in-charge.

Where there is need to impose administrative liability on relevant staff, Beijing Commissioner’s Office shall fill in Liability Proposal on Relevant Person-in-Charge and transfer it to relevant competent department at higher level or the disciplinary and supervisory department to punish them; if it constitutes a crime, it shall be brought to justice to be handled in accordance with the Provisions on the Transfer of Suspected Criminal Cases by Administrative Law Enforcement Authorities（Order No. 310 of State Council）.

      第二十三条 对非税收入就地监缴过程中发现的违纪违规问题，北京专员办依照《财政违法行为处罚处分条例》（国务院令427号）和《违反行政事业性收费和罚没收入收支两条线管理规定行政处分暂行规定》（国务院令281号）相关规定进行严肃处理，情节严重的，建议有关上级主管部门或纪检监察部门依法追究相关责任人的行政责任。

   需要追究有关单位人员行政责任的，北京专员办填写《追究有关责任人员责任建议书》，移送其上级主管部门或纪检监察部门进行处理处分；涉嫌犯罪的，依照《行政执法机关移送涉嫌犯罪案件的规定》（国务院令310号）移送司法机关处理。

  Article 24    When Beijing Commissioner’s Office finds some errors concerning the level or account of central non-tax revenue’s turning into treasury during the check and special examination, it shall notify relevant departments to correct under the principles of “the one who makes errors shall correct the errors”, relevant departments shall notify Beijing Commissioner’s Office in time after completion of the correction.

      第二十四条 北京专员办在对账和专项检查中发现中央非税收入入库级次、科目使用方面的错误，按照“谁出差错谁纠正”的原则及时通知有关部门进行更正，有关部门通知金库办理更正事宜完毕后应及时告知专员办。

  Article 25    The Beijing Commissioner’s Office staff shall be clean and efficient, abide by auditing disciplines and consciously accept the supervision from relevant entities.

      第二十五条 北京专员办工作人员应廉洁高效，遵守审核纪律，自觉接受相关单位监督。

  Article 26    Where Beijing Commissioner’s Office fails to perform its duty of supervising the payment of non-tax revenue, the Ministry of Finance People’s Republic of China shall handle it according to law and circulate a notice of criticism to it; where the Beijing Commissioner’s Office staff neglect their duties or abuse their power, administrative sanctions shall be imposed on them according to law.

      第二十六条 北京专员办未履行中央非税收入监管职责的，由财政部给予依法处理和通报批评；相关工作人员玩忽职守、滥用职权的，依法追究行政责任。

Chapter IV Supplementary Provisions

    第四章 附 则

Article 28    In case of any new provisions issued by the State Council or Ministry of Finance People’s Republic of China these new provisions shall prevail.

    第二十八条 若国务院、财政部颁布新的规定，按新规定执行。

Article 29    These Measures shall be interpreted by Beijing Commissioner’s Office。

    第二十九条 本办法由北京专员办负责解释。

Article 30    These Measures shall come into force on the date of promulgation.

    第三十条 本办法自发布之日起执行。