Rules of the Harbin Municipality on Supervision over Collection of Administrative and Institutional Fees

哈尔滨市行政事业性收费监督规定

 

Promulgating Institution:People's Government of the Harbin Municipality

Document Number: Decree No. 132 of the People's Government of the Harbin Municipality

Promulgating Date: 07/08/2005

Effective Date:08/01/2005

 

颁布机关: 哈尔滨市人民政府

文      号:哈尔滨市人民政府令第132号

颁布时间: 07/08/2005

实施时间: 08/01/2005

 

 Article 1   These Rules are formulated in accordance with the relevant regulations of the State, by taking into account the particular circumstances of this Municipality, for the purposes of regulating the collection of administrative and institutional fees, safeguarding the interests of the State, and protecting the legal rights and interests of citizen, legal person and other organizations.

       第一条  为了规范行政事业性收费行为,维护国家利益,保护公民、法人和其他组织的合法权益,根据国家有关规定,结合哈尔滨市实际,制定本规定。

  Article 2   These Rules are applicable to the supervision over collection of administrative and institutional fees within this Municipality as well as districts and counties (cities) of this Municipality.

       第二条  本规定适用于本市市和区、县(市)行政事业性收费的监督工作。

  Article 3   The term "administrative fee" in these Rules means the fee collected by an administrative organ or such an organization as is authorized by any law or regulation from any specific objects in performing its administrative functions in accordance with the law.

The term "institutional fee" in these Rules means the compensatory fee collected by an institution or any other social public welfare service organization from any specific objects for providing specific service.

The administrative organ, organization authorized by any law or regulation, institution or any other social public welfare service organization, as mentioned in Paragraphs 1 and 2 of this Article, is hereinafter referred to as a fee collecting organization.

       第三条  本规定所称行政性收费,是指行政机关或者法律、法规授权的组织依法行使行政管理职能向特定对象收取的费用。

    本规定所称事业性收费,是指事业单位或者其他社会公益服务单位向特定对象提供特定服务收取的补偿性费用。

    本条一、二款中的行政机关或者法律法规授权组织、事业单位或者其他社会公益服务单位,以下统称为收费单位。

  Article 4   The competent administrative department for pricing of this Municipality shall be responsible for supervision over the collection of administrative and institutional fees within the whole Municipality.

The finance department of this Municipality shall be responsible for the supervision over the management of funds from institutional charges and the bills used thereof within the whole Municipality.

The competent administrative departments for pricing and the finance departments of districts and counties (cities) shall, in accordance with their respective functions and duties, be responsible for supervision over the collection of administrative and institutional fees within their respective spheres of responsibilities.

The departments for audit, inspection and government legislation shall, in accordance with their respective functions and duties, assist to successfully execute the work of supervision over the collection of administrative and institutional fees.

       第四条  市价格行政主管部门负责全市行政事业性收费行为的监督工作。

    市财政部门负责全市行政事业性收费资金与票据管理的监督工作。

    区、县(市)价格行政主管部门和财政部门依据职责权限负责辖区内行政事业性收费的监督工作。

    审计、监察、法制部门按照各自职责协助作好行政事业性收费的监督工作。

  Article 5    Where the item or rate of any administrative or institutional fee is clearly provided for by any law or regulation or by the State Council or the provincial people's government as well as its competent administrative department for finance or pricing, such provisions shall prevail.

       第五条  法律、法规或者国务院、省人民政府及其财政、价格行政主管部门明确规定行政事业性收费项目和收费标准,按照其规定执行。

  Article 6   Where it is necessary to set the item or rate of any administrative or institutional fee in this Municipality, the relevant competent department of this Municipality or the people's government of a district or county (city) shall submit a written application to the finance department of this Municipality and the competent administrative department for pricing of this Municipality, which shall, upon verification and consent by the two departments, be approved in accordance with prescribed procedures.

       第六条  需要在本市设立行政事业性收费项目和收费标准的,由市有关主管部门或者区、县(市)人民政府向市财政部门和市价格行政主管部门提出书面申请,经市财政部门和市价格行政主管部门审核同意后,按照规定程序报批。

  Article 7   After the collection of an administrative or institutional fee is approved, the fee collecting organization shall, 20 days prior to the date of collection, apply to the competent administrative department for pricing of this Municipality or a county (city) for obtaining the Fee Collecting Permit by presenting the following materials:

(1) the document approving the charge;

(2) the legal person certificate or the document certifying its function; and

(3) other relevant materials.

       第七条  行政事业性收费经批准立项后,收费单位应当于实施收费20日前,持下列材料到市、县(市)价格行政主管部门申请领取《收费许可证》:

    (一)批准收费的文件;

    (二)法人证书或者职能证明文件;

    (三)其他相关资料。

  Article 8    After having received the application for obtaining the Fee Collecting Permit, the competent administrative department for pricing shall verify the application and issue the Permit within ten days to the applicant complying with the relevant provisions. With respect to the application not complying with the relevant provisions, the said department shall, within five days, notify the applying organization in writing of the refusal of acceptance and state the reasons thereof.

       第八条  价格行政主管部门受理《收费许可证》领取申请后,对符合规定的,应当在10日内核准发证;对不符合规定的,应当在5日内书面通知申请领取单位不予受理并说明理由。

  Article 9   The finance department of this Municipality and the competent administrative department for pricing of this Municipality shall regularly study on the necessity of established administrative and institutional fees, the reasonability of the standards and the collection of such charges and make proposals to the municipal people's government to adjust or cancel any charges, which shall, upon consent by the municipal people's government, be submitted for approval in accordance with the prescribed procedures.

       第九条  市财政部门与市价格行政主管部门应当定期对本市已设定的行政事业性收费项目的必要性、标准的合理性和收费行为进行研究,向市人民政府提出调整或者取消收费建议,经市人民政府同意后,按照规定程序报批。

  Article 10   Where the item, standard or scope of an administrative or institutional fee is approved to be altered, the fee collecting organization shall, within 20 days upon the approval, complete the formalities for altering the Fee Collecting Permit with the competent administrative department for pricing of this Municipality or county (city) by presenting the approval document.

       第十条  经批准变更行政事业性收费的项目、标准或者范围的,收费单位应当于批准后20日内持批准文件到市、县(市)价格行政主管部门办理《收费许可证》变更手续。

  Article 11   The fee collecting organization shall display the Fee Collecting Permit or its duplicate at a prominent place of the fee collecting station and make public the charge items, charge standards, charge scopes, fee collecting organization, duration, basis, telephone number for making complaints, and so on. When collecting fees at a non-fixed station, the fee collecting organization shall present the Fee Collecting Permit or its duplicate copy.

Where the fee collecting organization collects fees, but fails to display the Fee Collecting Permit or its duplicate, or fails to present the Fee Collecting Permit or its duplicate copy, the payer shall have the right to refuse to pay.

       第十一条  收费单位应当在收费点的显著位置公示《收费许可证》或者其副本,并公开收费项目、收费标准、收费范围、收费单位、收费期限、收费依据及投诉电话等内容。收费单位在非固定收费点收费时,应当出示《收费许可证》或者其副本的复印件。

    不公示《收费许可证》或者其副本,不出示《收费许可证》或者其副本的复印件收费,缴费人有权拒绝交费。

  Article 12   An annual examination system shall be applied to the Fee Collecting Permit. The Fee Collecting Permit may be continued to be used only after it has passed the examination and has been stamped with the examination seal by the competent administrative department for pricing.

       第十二条  《收费许可证》实行年度审验制度。《收费许可证》经审验合格,由价格行政主管部门加盖审验章后方可继续使用。

  Article 13   Administrative and institutional fees shall be administered through two channels for payments and disbursements. Fee collecting organizations shall, in accordance with relevant provisions, hand over the administrative and institutional fees collected by them to the State Treasury or the special financial account at same level in full and without any delay.

       第十三条  行政事业性收费实行收支两条线管理。收费单位应当将收取的行政事业性收费,按照规定及时、足额缴入同级国库或者财政专户。

  Article 14   In the collection of administrative and institutional fee, the bills for collecting administrative and institutional fees uniformly printed or printed under the supervision of the finance department of this Province shall be used.

       第十四条  行政事业性收费必须使用省财政部门统一印制或者监制的行政事业性收费票据。

  Article 15   The fee collecting organization shall not commit any of the following acts:

(1) to set charge item, enlarge or reduce the charge scope, increase the charge rate, increase or reduce the frequency of fee collecting without authorization;

(2) to delay the collection, reduce the amount, or exempt the collection of administrative or institutional fees without authorization;

(3) to charge the fee explicitly annulled by the decree of the State or of the people's government of this Province or Municipality;

(4) to refuse to implement the policy of fee reduction or exemption approved by the State or by the people's government of this Province or Municipality;

(5) to charge fees in such disguised forms as bail, mortgage, compulsory commercial insurance, or sponsorship;

(6) to charge fees by illegally demanding the party subject to administration to accept designated service, to purchase designated products, to attend training, academic seminar, technique examination, or inspection and evaluation, or to join in any institution or association;

(7) to fail to perform statuary functions and duties with no service except for collection of fees;

(8) to charge fees without obtaining the Fee Collecting Permit or by using an invalid Fee Collecting Permit;

(9) to transfer, lend or alter the Fee Collecting Permit;

(10) to intercept, appropriate, or spend upon receipt without permission administrative or institutional fees;

(11) to fail to hand over collected fees to the State Treasury or the special financial account in accordance with relevant provisions;

(12) to fail to use the prescribed bills or fail to fill in the bills in accordance with the relevant provisions; or

(13) other random collection of fees against laws and regulations.

       第十五条  收费单位不得有下列行为:

    (一)擅自设立收费项目、扩大或者缩小收费范围、提高收费标准、增加或者减少收费频次;

    (二)擅自缓收、减收和免收行政事业性收费;

    (三)收取国家或者省、市人民政府明令取消的收费;

    (四)拒绝执行国家或者省、市人民政府批准收费减免政策;

    (五)以保证金、抵押金或者强制商业保险、赞助以及其他形式变相收费;

    (六)违法强制要求管理相对人接受指定服务、购买指定商品或者参加培训、学术研讨、技术考核、检查评比、学会、协会收费;

    (七)不履行法定职责,只收费不服务;

    (八)未领取《收费许可证》或者使用失效《收费许可证》收费;

    (九)转让、转借或者涂改《收费许可证》;

    (十)截留、挪用、坐收坐支行政事业性收费;

    (十一)收费资金不按规定缴入国库或者财政专户;

    (十二)不使用规定收费票据或者不按规定填写票据收费;

    (十三)其他违反法律、法规规定的乱收费行为。

  Article 16    All organizations and individuals shall have the right to report against the illegal acts in collection of administrative and institutional fees.

After having received the report, the competent administrative department for pricing or the finance department shall, within 30 days, complete the investigation and inform the reporter of the result, and may offer proper awards to the reporter whose report proved to be true.

The department accepting the report shall keep it confidential.

       第十六条  单位和个人有权对行政事业性收费的违法行为进行举报。

    价格行政主管部门或者财政部门接到举报后,应当在30日内完成查处工作,并将处理结果回复举报人;对举报属实者可以给予适当奖励。

    受理举报的部门,应当为举报人保密。

  Article 17   The competent administrative department for pricing or the finance department shall conduct regular supervision over and inspection of the collection of administrative and institutional fees by fee collecting organizations.

       第十七条  价格行政主管部门和财政部门应当定期对收费单位的行政事业性收费情况进行监督检查。

  Article 18    When the competent administrative department for pricing or the finance department conducts supervision over and inspection of the collection of administrative and institutional fees, there shall be at least two supervisors or inspectors and they shall present their law enforcement credentials.

       第十八条  价格行政主管部门和财政部门监督检查行政事业性收费时,监督检查人员不得少于两人,并应当向有关人员出示执法证件。

  Article 19   When conducting supervision over and inspection of the collection of administrative and institutional fees, the competent administrative department for pricing or the finance department may exercise the following functions and powers:

(1) to inquire the parties concerned or persons involved therein and request them to provide certifying materials or other data related to the collection of fees;

(2) to inquire into or copy account books, bills, warrants, documents and other relevant data;

(3) to inquire into the handing over and expenditure of administrative and institutional fees;

(4) to register and preserve evidence in accordance with the law if there is a likelihood that the evidence may be destroyed or lost, or difficult to obtain later; and

(5) other functions and powers as provided for by laws and regulations.

       第十九条  价格行政主管部门和财政部门监督检查行政事业性收费时,可以行使下列职权:

    (一)询问当事人或者有关人员,并要求提供证明材料或者与收费有关的其他资料;

    (二)查询、复制与收费有关的账簿、单据、凭证、文件及其他资料;

    (三)查询行政事业性收费资金上缴和支出情况;

    (四)在证据可能灭失或者以后难以取得的情况下,可以依法先行登记保存;

    (五)法律、法规规定的其他职权。

  Article 20   The competent administrative department for pricing or the finance department shall record the information about the supervision over and inspection of collection of administrative and institutional fees as well as the results, which shall be kept on file after being signed by the supervisors and inspectors.

The public shall have the right to access to supervision and inspection records.

       第二十条  价格行政主管部门和财政部门应当将监督检查行政事业性收费的情况和处理结果予以记录,并由监督检查人员签字后归档。

    公众有权查阅监督检查记录。

  Article 21   Fee collecting organizations shall consciously accept the supervision and inspection by the competent administrative department for pricing or the finance department, and shall truthfully provide account books, bills, warrants, documents and other relevant data necessary for the supervision and inspection.

       第二十一条  收费单位应当自觉接受价格行政主管部门和财政部门的监督检查,如实提供监督检查所需要的账簿、单据、凭证、文件及其他相关资料。

  Article 22   Where, in violation of these Rules, a fee collecting organization commits any of the following acts, the competent administrative department for pricing of this Municipality or of a district or county (city) shall order it to make corrections and return the fees illegally collected to the charged organization or individual within a specified time limit, and shall give it a warning or circulate a notice to criticize it. The person in charge bearing direct responsibility and other persons directly responsible for the violation of the fee collecting organization shall be given a sanction of recording of a demerit or a serious demerit by the supervisory department or the organ in charge of appointment and removal, or be given a sanction of demotion or dismissal from post if the circumstances are relatively serious, or be given a sanction of discharge from public employment if the circumstances are serious:

(1) to charge fees without obtaining the Fee Collecting Permit or by using an invalid Fee Collecting Permit;

(2) to continue charging fees without going through the formalities for altering the Fee Collecting Permit;

(3) to charge fees without displaying the Fee Collecting Permit or its duplication, without making public the information about the collection of fees, or without presenting the Fee Collecting Permit or the copy of its duplication;

(4) to transfer, lend or alter the Fee Collecting Permit;

(5) to increase the charge rate, increase or reduce the frequency of fee collecting without authorization;

(6) to charge the fee explicitly annulled by the decree of the State or of the people's government of this Province or Municipality;

(7) to refuse to implement the policy of fee reduction or exemption approved by the State or by the people's government of this Province or Municipality;

(8) to charge fees in such disguised forms as bail, mortgage, compulsory commercial insurance, or sponsorship;

(9) to charge fees by illegally demanding the party subject to administration to accept designated service, to purchase designated products, to attend training, academic seminar, technique examination, or inspection and evaluation, or to join in institution or association;

(10) to fail to perform statuary functions and duties with no service except for collection of fees; or

(11) other random collection of fees against laws and regulations.

       第二十二条  对违反本规定有下列行为之一的,由市或者区、县(市)价格行政主管部门责令改正,限期将非法收费退还被收费单位或者个人,对单位给予警告或者通报批评。对单位直接负责的主管人员和其他直接责任人员,由监察部门或者任免机关给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:

    (一)未办理《收费许可证》或者使用失效《收费许可证》收费的;

    (二)未办理《收费许可证》变更手续继续收费的;

    (三)未公示《收费许可证》或者其副本、未公开收费有关内容或者不出示《收费许可证》或者其副本的复印件收费的;

    (四)转让、转借或者涂改《收费许可证》的。

    (五)擅自提高收费标准、增加或者减少收费频次的;

    (六)收取国家或者省、市人民政府明令取消收费的;

    (七)拒绝执行国家或者省、市人民政府批准收费减免政策的;

    (八)以保证金、抵押金或者强制商业保险、赞助以及其他形式变相收费的;

    (九)违法强制要求管理相对人接受指定服务、购买指定商品或者参加培训、学术研讨、技术考核、检查评比、学会、协会收费的;

    (十)不履行法定职责,只收费不服务的;

    (十一)其他违反法律、法规规定的乱收费行为。

  Article 23   Where, in violation of these Rules, a fee collecting organization commits any of the following acts, the finance department or the auditing department of this Municipality or of a district or county (city) shall order it to make corrections, take over the income that ought to be handed over to the finance department, and give it a warning or circulate a notice to criticize it. The person in charge bearing direct responsibility and other persons directly responsible for the violation of the fee collecting organization shall be given a sanction of recording of a serious demerit by the supervisory department or the organ in charge of appointment and removal, or be given a sanction of demotion or dismissal from post if the circumstances are relatively serious, or be given a sanction of discharge from public employment if the circumstances are serious:

(1) to set charge item, enlarge or reduce the charge scope;

(2) to delay the collection, reduce the amount, or exempt the collection of administrative or institutional fees without authorization;

(3) to intercept, appropriate, or spend upon receipt without permission administrative or institutional fees;

(4) to fail to hand over the collected fees to the State Treasury or the special financial account in accordance with relevant provisions;

(5) to fail to use prescribed bills or fail to fill in the bills in accordance with relevant provisions; or

(6) other acts in violation of the provisions of the State concerning the turning over of financial revenues.

       第二十三条  对违反本规定有下列行为之一的,由市或者区、县(市)财政、审计部门责令改正,收缴应当上缴财政的收入,对单位给予警告或者通报批评。对单位直接负责的主管人员和其他直接责任人员,由监察部门或者任免机关给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:

    (一)擅自设立收费项目、扩大或者缩小收费范围的;

    (二)擅自缓收、减收和免收行政事业性收费的;

    (三)截留、挪用、坐收坐支行政事业性收费的;

    (四)收费资金不按规定缴入国库或者财政专户的;

    (五)不使用规定收费票据或者不按规定填写票据收费的;

    (六)其他违反国家财政收入上缴规定的。

  Article 24   Where it is impossible to return the fees illegally collected by a fee collecting organization to the charged organization or individual, such fees shall be confiscated by the finance department, the auditing department or the competent administrative department for pricing of this Municipality or of a district or county (city) in accordance with the law. The illegally collected fees that are confiscated by the auditing department or the competent administrative department for pricing shall be turned over to the finance department at the same level.

       第二十四条  收费单位违反本规定有非法收费无法退还被收费单位或者个人的,由市或者区、县(市)财政、审计、价格行政主管部门依法予以没收。审计、价格行政主管部门没收的非法收费,应当上缴同级财政。

  Article 25   The finance department, the auditing department, the supervisory department and the competent administrative department for pricing shall enhance cooperation among them and have the cases not falling into their jurisdiction referred in accordance with the law. The department to which a case is referred shall deal with the case without delay and inform the referring department of the result in writing.

       第二十五条  财政、审计、监察、价格行政主管部门应当加强配合,对于不属于本部门查处的事项,应当依法移送。受移送部门应当及时处理,并将结果书面告知移送部门。

  Article 26   Where a charged organization or individual suffers any damage due to the illegal charging act committed by a fee collecting organization, the fee collecting organization shall assume compensation liability in accordance with the law.

       第二十六条  收费单位因收费违法行为致使被收费单位或者个人受到损害的,应当依法承担赔偿责任。

  Article 27    Any functionary of the finance department, the auditing department, the supervisory department or the competent administrative department for pricing who abuses powers, engages in malpractice for personal gains or by fraudulent means, or neglects duties shall, if the act constitutes a crime, be investigated for criminal liability in accordance with the law; if the act does not constitute a crime, the supervisory department or the department in charge of the appointment and removal shall give an administrative sanction to the said person in accordance with the law.

       第二十七条  财政、审计、监察、价格行政主管部门的工作人员滥用职权、徇私舞弊、玩忽职守,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由监察部门或者任免机关依法给予行政处分。

  Article 28   The collection of training fees by administrative organs shall be governed in accordance with the Measures of the Harbin Municipality for Administration of Collection of Training Fees by Administrative Organs.

       第二十八条  行政机关培训收费按照《哈尔滨市行政机关培训收费管理办法》执行。

  Article 29   These Rules shall become effective from August 1, 2005.

       第二十九条  本规定自2005年8月1日起施行。