Administrative Measures for Lottery Public Welfare Fund

彩票公益金管理办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Zong [2012] No.15

Promulgating Date: 03/02/2012

Effective Date: 03/02/2012

颁布机关: 财政部

文      号: 财综[2012]15号

颁布时间: 03/02/2012

实施时间: 03/02/2012

 

Chapter 1: General Provisions

    第一章  总则

  Article 1    With a view to standardizing and strengthening the raising, allocation and use administration of lottery public welfare fund, improving the supervision mechanism of public welfare fund and increasing the benefits of fund use, these Measures are formulated in accordance with the relevant provisions of the Lottery Regulations (Decree No. 554 of the State Council) and the Detailed Implementing Rules for the Lottery Regulations (Decree No. 67of the Ministry of Finance, the Ministry of Civil Affairs and the General Administration of Sport).

       第一条  为了规范和加强彩票公益金筹集、分配和使用管理,健全彩票公益金监督机制,提高资金使用效益,根据《彩票管理条例》(国务院令第554号)和《彩票管理条例实施细则》(财政部民政部国家体育总局令第67号)有关规定,制定本办法。

  Article 2    Lottery public welfare fund is the capital withdrawn from lottery sales income and used for social public welfare undertakings including public welfare and sports.

Bonuses not redeemed within time limits shall be incorporated into lottery public welfare fund.

       第二条  彩票公益金是按照规定比例从彩票发行销售收入中提取的,专项用于社会福利、体育等社会公益事业的资金。

    逾期未兑奖的奖金纳入彩票公益金。

  Article 3    Lottery public welfare fund shall be incorporated into the government fund budget administration, and be used for specific purposes, and the balance thereof may be carried down to the next year for continuing use.

       第三条  彩票公益金纳入政府性基金预算管理，专款专用，结余结转下年继续使用。

Chapter 2: Administration of Collection and Payment

    第二章  收缴管理

  Article 4    Lottery public welfare fund shall, in accordance with the policies for distribution of lottery public welfare fund approved by the State Council and the proportion of withdrawal approved by the Ministry of Finance, after monthly lottery sales are settled, be turned by lottery sales agencies in all provinces, autonomous regions and municipalities directly under the central financial department (hereinafter referred to as "lottery sales agencies") over to the central and provincial treasuries.

Bonuses not redeemed within time limits shall be turned by lottery sales agencies over to provincial treasuries and be reserved for local use.

       第四条  彩票公益金由各省、自治区、直辖市彩票销售机构(以下简称彩票销售机构)根据国务院批准的彩票公益金分配政策和财政部批准的提取比例,按照每月彩票销售额据实结算后分别上缴中央财政和省级财政。

    逾期未兑奖的奖金由彩票销售机构上缴省级财政,全部留归地方使用。

  Article 5    Lottery public welfare fund turned over to the central treasury shall be collected by financial commissioner offices of the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the central financial department (hereinafter referred to as "financial commissioner offices"). Details of procedures are as follows:

(1) Lottery sales agencies shall, prior to the fifth day of every month, submit the Declaration Form for Lottery Public Welfare Fund Turned over to the Central Treasury (see Annex 1) and relevant materials to local financial commissioner offices, declaring the amount of lottery sales in the previous month and the amount of lottery public welfare fund that shall be turned over to the central treasury.

(2) Financial commissioner offices shall, prior to the tenth day of every month, complete the examination of declaration data, verify the amount of payment and issue the General Payment Warrant for Non-taxable Income to lottery sales agencies; and

(3) Lottery sales agencies shall, prior to the 15th day of every month, turn over the amount of payment specified in the General Payment Warrant for Non-taxable Income to the central treasury.

Lottery public welfare fund that shall be turned by the Tibet Autonomous Region over to the central treasury shall be collected by the Finance Department of the Tibet Autonomous Region. Specific procedures shall be subject to the provisions of Paragraph 1.

       第五条  上缴中央财政的彩票公益金,由财政部驻各省、自治区、直辖市财政监察专员办事处(以下简称专员办)负责执收。具体程序为:

    (一)彩票销售机构于每月5日前向驻在地专员办报送《上缴中央财政的彩票公益金申报表》(见附件1)及相关材料,申报上月彩票销售金额和应上缴中央财政的彩票公益金金额;

    (二)专员办于每月10日前完成申报资料的审核工作,核定缴款金额,并向彩票销售机构开具《非税收入一般缴款书》;

    (三)彩票销售机构于每月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。

    西藏自治区应上缴中央财政的彩票公益金,由西藏自治区财政厅负责执收。具体程序按照第一款执行。

  Article 6    Financial commissioner offices and the Finance Department of the Tibet Autonomous Region shall, within 15 days after the end of every quarter and within 30 days after the end of every year, submit the Statistical Statement on Lottery Public Welfare Fund Turned over to the Central Treasury (see Annex 2) to the Ministry of Finance, and report relevant major problems anytime.

       第六条  专员办、西藏财政厅应当于每季度终了后15日内、年度终了后30日内,向财政部报送《上缴中央财政的彩票公益金统计报表》(见附件2),相关重大问题应随时报告。

  Article 7    Lottery public welfare fund turned over to provincial treasuries shall be collected by finance departments under the people's governments of all provinces, autonomous regions and municipalities directly under the central financial department (hereinafter referred to as "provincial finance departments"). Specific procedures for collection shall be subject to relevant provisions of provincial finance departments.

Provincial finance departments shall, within 30 days after the end of every year, submit the Statistical Statement on Lottery Public Welfare Fund (see Annex 3) to the Ministry of Finance.

       第七条  上缴省级财政的彩票公益金,由各省、自治区、直辖市人民政府财政部门(以下简称省级财政部门)负责执收,具体收缴程序按照省级财政部门的有关规定执行。

    省级财政部门应当于年度终了后30日内,向财政部报送《彩票公益金统计报表》(见附件3)。

  Article 8    Financial commissioner offices and provincial finance departments shall, within 30 days after the end of every year, complete the settlement and collection of lottery public welfare fund that shall be turned over to the central and provincial treasuries for the previous year.

       第八条  专员办和省级财政部门应当于年度终了后30日内，完成对上一年度应缴中央财政和省级财政彩票公益金的清算及收缴工作。

Chapter 3: Distribution and Use

    第三章  分配和使用

  Article 9    Where lottery public welfare fund turned over to the central treasury are used for social welfare undertakings, for sports undertakings, as supplements to national social security funds or for other special public welfare undertakings approved by the State Council, specific measures for use administration shall be formulated by the Ministry of Finance in consultation with relevant departments such as the Ministry of Civil Affairs and the General Administration of Sport.

       第九条  上缴中央财政的彩票公益金,用于社会福利事业、体育事业、补充全国社会保障基金和国务院批准的其他专项公益事业,具体使用管理办法由财政部会同民政部、国家体育总局等有关部门制定。

  Article 10    Lottery public welfare fund arranged by the central financial department for social welfare undertakings and sports undertakings shall be examined and approved in accordance with the following procedures:

(1) The Ministry of Finance shall, on an annual basis, in accordance with the policies for distribution of lottery public welfare fund approved by the State Council, verify quotas of budgetary expenditures from lottery public welfare fund used for social welfare undertakings and sports undertakings, and include such expenditures in the central expenditures at the corresponding level and the central budget for transfer payments to local governments;

(2) For lottery public welfare fund include in the central expenditures at the corresponding level, the Ministry of Civil Affairs and the General Administration of Sport shall work out expenditure budgets and submit such budgets to the Ministry of Finance for examination and approval as departmental budgets; the Ministry of Civil Affairs and the General Administration of Sport shall organize the implementation and administration of the budgets approved by the Ministry of Finance; and

(3) For lottery public welfare fund included in the central budget for transfer payments to local governments, the Ministry of Civil Affairs and the General Administration of Sport shall determine the principle of fund distribution in consultation with the Ministry of Finance, make proposals on the amount of fund by regions, and submit proposals to the Ministry of Finance for examination and approval.

       第十条  中央财政安排用于社会福利事业和体育事业的彩票公益金,按照以下程序审批执行:

    (一)财政部每年根据国务院批准的彩票公益金分配政策核定用于社会福利事业和体育事业的彩票公益金预算支出指标,分别列入中央本级支出以及中央对地方转移支付预算;

    (二)列入中央本级支出的彩票公益金,由民政部和国家体育总局提出项目支出预算,报财政部审核后在部门预算中批复;民政部和国家体育总局根据财政部批准的预算,组织实施和管理;

    (三)列入中央对地方转移支付预算的彩票公益金,由民政部和国家体育总局会同财政部确定资金分配原则,并提出分地区建议数,报财政部审核下达。

  Article 11    For lottery public welfare fund arranged by the central financial department to supplement national social security funds, the Ministry of Finance shall, on an annual basis, verify quotas of budgetary expenditure in accordance with the policies for distribution of lottery public welfare fund approved by the State Council, and shall appropriate the fund to the National Council for Social Security Fund in accordance with relevant provisions.

       第十一条  中央财政安排用于补充全国社会保障基金的彩票公益金,由财政部每年根据国务院批准的彩票公益金分配政策核定预算支出指标,并按照有关规定拨付全国社会保障基金理事会。

  Article 12    Lottery public welfare fund arranged by the central financial department for other special public welfare undertakings shall be examined and approved in accordance with the following procedures:

(1) Departments and entities that apply for use of lottery public welfare fund shall submit application materials for projects of lottery public welfare fund to the Ministry of Finance, and the Ministry shall, after offering examination opinions, forward such application materials to the State Council for examination and approval.

(2)The Ministry of Finance shall, upon approval by the State Council, give official replies to approve the project fund use plans of departments and entities that apply for use of lottery public welfare fund, and shall, on the basis of annual income of lottery public welfare fund and project progress, include such expenditures in central expenditures at the corresponding level and the central budget for transfer payments to local governments; and

(3) Departments and entities that apply for use of lottery public welfare fund shall, in accordance with the project fund use plans and budgets approved by the Ministry of Finance, organize the implementation and administration thereof after measures for project administration are formulated. Adjustments to project fund use plans for special reasons shall be submitted to the Ministry of Finance for examination and approval.

       第十二条  中央财政安排用于其他专项公益事业的彩票公益金,按照以下程序审批执行:

    (一)申请使用彩票公益金的部门、单位,应当向财政部提交彩票公益金项目申报材料,财政部提出审核意见后报国务院审批;

    (二)经国务院批准后,财政部向申请使用彩票公益金的部门、单位批复项目资金使用计划,并根据彩票公益金年度收入和项目进展情况,分别列入中央本级支出和中央对地方转移支付预算;

    (三)申请使用彩票公益金的部门、单位,根据财政部批复的项目资金使用计划和预算,在项目管理办法制定后组织实施和管理。项目资金使用计划因特殊原因需要进行调整的,应当报财政部审核批准。

  Article 13    Lottery public welfare fund turned over to provincial treasuries shall be used in accordance with the policies for distribution of lottery public welfare fund approved by the State Council and the aim of lottery issuance, and provincial finance departments shall, in consultation with departments of civil affairs, departments of sports administration and other relevant departments, study and determine the principle of distribution.

       第十三条  上缴省级财政的彩票公益金,按照国务院批准的彩票公益金分配政策,坚持依照彩票发行宗旨使用,由省级财政部门商民政、体育行政等有关部门研究确定分配原则。

  Article 14    While applying for use of lottery public welfare fund, departments of civil affairs and departments of sports administration above the provincial level and other relevant departments and entities shall submit project application materials to finance departments at the same level. Project application materials shall include:

(1) Project application;

(2) Project feasibility study report;

(3) Project implementation plan; and

(4) Other materials that shall be submitted in accordance with the requirements of financial departments at the same level.

       第十四条  省级以上民政、体育行政等有关部门、单位,申请使用彩票公益金时,应当向同级财政部门提交项目申报材料。项目申报材料应当包括以下内容:

    (一)项目申报书;

    (二)项目可行性研究报告;

    (三)项目实施方案;

    (四)同级财政部门要求报送的其他材料。

  Article 15    Upon approval, fund use plans and budgets of lottery public welfare fund projects shall be strictly implemented and shall not be adjusted arbitrarily. Balance of project funds formed for special reasons may be carried over to the next year for continuous use upon approval by financial departments.

       第十五条  彩票公益金项目资金使用计划和预算批准后,应当严格执行,不得擅自调整。因特殊原因形成的项目结余资金,经财政部门批准后可以结转下一年度继续使用。

  Article 16    Lottery public welfare fund shall be paid in accordance with the relevant provisions of the treasury administration system.

       第十六条  彩票公益金资金支付按照财政国库管理制度有关规定执行。

  Article 17    Departments of civil affairs and departments of sports administration above the provincial level and other departments and entities that use lottery public welfare fund shall, prior to the end of March each year, report the information related to use of lottery public welfare fund in the previous year to financial departments at the same level, including:

(1) Project organization and implementation;

(2) Project fund use and balance;

(3) Social and economic benefits of projects; and

(4) Other materials that shall be submitted in accordance with the requirements of financial departments at the same level.

       第十七条  省级以上民政、体育行政等彩票公益金使用部门、单位,应当于每年3月底前向同级财政部门报送上一年度彩票公益金使用情况。具体包括:

    (一)项目组织实施情况;

    (二)项目资金使用和结余情况;

    (三)项目社会效益和经济效益;

    (四)同级财政部门要求报送的其他材料。

  Article 18    Departments of civil affairs and departments of sports administration above the provincial level and other departments and entities that use lottery public welfare fund shall establish the system of performance evaluation of expenditures from lottery public welfare fund, and take results of performance evaluation as the basis for arranging the budget of lottery public welfare fund.

       第十八条  省级以上民政、体育行政等彩票公益金使用部门、单位，应当建立彩票公益金支出绩效评价制度，将绩效评价结果作为安排彩票公益金预算的依据。

Chapter 4: Publicity and Announcement

    第四章  宣传公告

  Article 19    Infrastructure, equipment or public welfare activities financed by lottery public welfare fund shall remarkably mark "Financed by Lottery Public Welfare Fund--China Welfare Lottery and China Sports Lottery".

       第十九条  彩票公益金资助的基本建设设施、设备或者社会公益活动等,应当以显著方式标明“彩票公益金资助—中国福利彩票和中国体育彩票”标识。

  Article 20    Provincial financial departments shall, prior to the end of April every year, submit reports on raising, distribution and use of lottery public welfare fund in respective administrative areas in the previous year to provincial people's governments and the Ministry of Finance; and shall, prior to the end of June every year, announce the information related to the raising, distribution and use of lottery public welfare fund in respective administrative areas in the previous year.

The Ministry of Finance shall, prior to the end of June every year, submit reports on raising, distribution and use of lottery public welfare fund throughout the country in the previous year to the State Council; and shall, prior to the end of August every year, announce the information related to the raising, distribution and use of lottery public welfare fund throughout the country in the previous year.

       第二十条  省级财政部门应当于每年4月底前,向省级人民政府和财政部提交上一年度本行政区域内彩票公益金的筹集、分配和使用情况报告;每年6月底前,向社会公告上一年度本行政区域内彩票公益金的筹集、分配和使用情况。

    财政部应当于每年6月底前,向国务院提交上年度全国彩票公益金的筹集、分配和使用情况报告;每年8月底前,向社会公告上一年度全国彩票公益金的筹集、分配和使用情况。

  Article 21    Departments of civil affairs and departments of sports administration above the provincial level and other departments and entities that use lottery public welfare fund shall, prior to the end of June every year, announce the use scale, financed projects, implementation, actual effects and other information of lottery public welfare fund of their departments or entities in the previous year.

       第二十一条  省级以上民政、体育行政等彩票公益金使用部门、单位，应当于每年6月底前，向社会公告上一年度本部门、单位彩票公益金的使用规模、资助项目、执行情况和实际效果等。

Chapter 5: Supervision and Inspection

    第五章  监督检查

  Article 22    Lottery sales agencies shall turn over lottery public welfare fund in strict accordance with these Measures, and shall not refuse to turn over, default on turning over, intercept, divert or embezzle lottery public welfare fund.

       第二十二条  彩票销售机构应当严格按照本办法的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。

  Article 23    Departments and entities that use lottery public welfare fund shall use the fund in accordance with project fund use plans and budgets approved by financial departments at the same level, shall not divert or embezzle lottery public welfare fund, and shall not change the use scope of lottery public welfare fund.

       第二十三条  彩票公益金的使用部门、单位,应当按照同级财政部门批准的项目资金使用计划和预算执行,不得挤占挪用彩票公益金,不得改变彩票公益金使用范围。

  Article 24    Finance departments at or above the provincial level shall strengthen the supervision and inspection over the raising, distribution and use of lottery public welfare fund to ensure the fund are turned over to relevant treasuries in full and in a timely manner, and used for specific purposes.

       第二十四条  省级以上财政部门应当加强对彩票公益金筹集、分配、使用的监督检查,保证彩票公益金及时、足额上缴财政和专款专用。

  Article 25    Individuals or entities that refuse to turn over, default on turning over, intercept, divert or embezzle lottery public welfare fund and change the use scope of the fund in violation of these Measures shall be punished in accordance with the Regulations on Punishment and Sanction on Financial Violations (Decree No. 427 of the State Council), the Lottery Regulations (Decree No. 554of the State Council) and other relevant provisions.

       第二十五条  违反本办法规定，拒缴、拖欠、截留、挤占、挪用彩票公益金，以及改变彩票公益金使用范围的，依照《财政违法行为处罚处分条例》（国务院令第427号）和《彩票管理条例》（国务院令第554号）等有关规定处理。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 26    Provincial finance departments shall, in accordance with these Measures, based on local conditions, formulate administrative measures for use of lottery public welfare fund in respective administrative areas and report the same to the Ministry of Finance for record-filing.

       第二十六条  省级财政部门应当根据本办法规定,结合本地实际,制定本行政区域的彩票公益金使用管理办法,报财政部备案。

  Article 27    These Measures shall come into effect on the date of printing and distribution. The Administrative Measures for Lottery Public Welfare Fund (Cai Zong [2007] No. 83) shall be repealed simultaneously.

       第二十七条  本办法自印发之日起施行。财政部2007年12月25日发布的《彩票公益金管理办法》（财综[2007]83号）同时废止。

Annex 1: Declaration Form for Lottery Public Welfare Fund Turned over to the Central Treasury; (omitted)

Annex 2: Statistical Statement on Lottery Public Welfare Fund Turned over to the Central Treasury; (omitted)

Annex 3: Statistical Statement on Lottery Public Welfare Fund; (omitted)

    附件1:上缴中央财政的彩票公益金申报表;（略）

    附件2:上缴中央财政的彩票公益金统计报表;（略）

    附件3:彩票公益金统计报表。（略）