Notice of the Ministry of Commerce on Soliciting Public Comments on the "Measures for the Financial Management of Import and Export Licenses (Revision Draft for Comments)"

商务部关于《进出口许可证件财务管理办法（修订征求意见稿）》公开征求意见的通知

Promulgating Institution: Ministry of Commerce

Promulgating Date: 06/09/2011

颁布机关: 商务部

颁布时间: 06/09/2011

With a view to coping with the development of and changes in the situation of foreign trade, and further ensuring the timely and full payment of State budget revenues and the normal management work for issuance of import and export licenses, the Ministry of Commerce proposed to revise the Measures for the Financial Management of Charges for Import and Export Licenses", and hereby solicit public comments on the Measures for the Financial Management of Import and Export Licenses (Revision Draft for Comments). The comment solicitation period will last for ten days till June 18, 2011.

Measures for the Financial Management of Import and Export Licenses (Revision Draft for Comments)

  为适应外贸形势的发展与变化，更好地保证国家财政预算收入及时、足额上缴和进出口许可证件签发管理工作的正常进行，商务部拟对《进出口许可证收费财务管理办法》进行修订。现对《进出口许可证件财务管理办法》（修订征求意见稿）公开征求意见，时间为10天，征求意见截止日期为2011年6月18日。

进出口许可证件财务管理办法（修订征求意见稿）

Chapter 1: General Provisions

第一章 总则

 Article 1  With a view to ensuring the timely and full payment of State budget revenues and good management over the issuance of import and export licenses, these Measures are hereby formulated in accordance with the Measures of the Ministry of Foreign Trade and Economic Cooperation for Financial Management of Administrative Charges (Wai Jing Mao Pei Fa [1999] No. 187).

    第一条 为保证国家财政预算收入及时、足额上缴和进出口许可证件签发管理工作的正常进行,根据《外经贸部行政性收费财务管理办法》(外经贸配发〔1999〕第187号),特制定本办法。

 Article 2  For purposes of these Measures, "State budget revenues" shall mean the revenues from costs for producing the import and export licenses issued by the Ministry of Commerce (hereinafter referred to as "Certificate Costs"), which means, the charges specified in the Fee-chargeable Certificates issued by the National Development and Reform Commission, including fee charged for the certificate of shipment, fee charge for the certificate of handicraft goods, and fee charged for the certificate of orgin of textile goods.

    第二条 本办法所称国家财政预算收入是指商务部负责签发的进出口相关证书工本费(以下简称证书工本费)收入,即经财政部批准,国家发展和改革委员会颁发的《收费许可证》中明确规定的收费项目,包括装船证费、手工制品证书费和纺织品原产地证明书费。

 Article 3  In accordance with the Notice of the Ministry of Finance on Issues concerning Incorporating Administrative Charges into Budget Administration (Cai Yu Zi [1994] No. 37), Certificate Cost is an administrative charge under central administration that shall be incorporated into the central budget and administrated in the way of separating revenues and expenditures.

    第三条 根据财政部《关于行政性收费纳入预算管理有关问题的通知》(〔1994〕财预字第37号),证书工本费属中央管理的行政性收费,纳入中央财政预算,实行"收支两条线"管理。

 Article 4  The Quota & License Administrative Bureau of the Ministry of Commerce (hereinafter referred to as the "License Bureau") is entrusted by the Ministry of Finance and the Ministry of Commerce with the centralized and unified administration of Certificate Costs, which serves the function of collecting Certificate Costs.

The competent commerce departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the State plan, key provincial capitals, and the Xinjiang Production and Construction Corps (hereinafter referred to as the "local competent commerce departments"), as well as the special commissioner offices of the Ministry of Commerce, which are responsible for signing and issuing a variety of import and export licenses are entrusted by the License Bureau with the collection of Certificate Costs.

    第四条 商务部配额许可证事务局(以下简称许可证局)受财政部和商务部的委托对证书工本费收费实行归口统一管理,是证书工本费的执收单位。

  负责签发各类进出口许可证件的各省、自治区、直辖市、计划单列市、重点省会城市、新疆生产建设兵团商务主管部门(以下简称地方商务主管部门)及商务部驻各地特派员办事处(以下简称特办),受许可证局的委托,负责收缴证书工本费,是证书工本费的委托执收单位。

 Article 5  Certificate Costs shall be subject to budgetary administration. The License Bureau shall, on an annual basis, prepare charge budgets and turn over Certificate Costs in full to the central financial department.

    第五条 证书工本费实行预算管理。每年由许可证局编制年度收费预算,证书工本费全部上缴中央财政。

 Article 6  Pursuant to the principles of separating revenues and expenditures, normal expenditures on management of issuance of import and export licenses shall be provided by the central and local finance. The License Bureau, special commissioner offices and local competent commerce departments shall include the relevant funds in the expenditure budgets thereof.

    第六条 按照"收支两条线"原则,进出口许可证件签发管理所需正常经费开支分别由中央和地方财政解决。许可证局、特办和地方商务主管部门应将相关经费编入本单位的支出预算。

 Article 7  The License Bureau shall instruct, supervise, inspect and audit the collection of Certificate Costs and the financial management thereof the entities entrusted for collecting such costs.

    第七条 许可证局负责对委托执收单位的证书工本费收费及相关财务管理进行指导、监督、检查及审计。

Chapter 2: Administration of Certificate Costs

第二章 证书工本费管理

 Article 8  All entities entrusted with the collection function shall collect Certificate Costs according to the Fee-chargeable Certificates issued by the National Development and Reform Commission, and shall not make changes to the charging items or standards.

    第八条 各委托执收单位须依据国家发展和改革委员会颁发的《收费许可证》收取证书工本费,不得更改收费项目,变动收费标准。

 Article 9  When collecting Certificate Costs, all entrusted collecting entities shall use special receipts that are produced under the unified supervision of the Ministry of Finance and issued by the License Bureau in a unified manner.

    第九条 各委托执收单位收取证书工本费须使用财政部统一监制、许可证局统一发放的专用收费收据。

 Article 10  Special receipts for Certificate Costs shall be issued by the License Bureau in a unified manner, and the issuing entities under the local competent commerce departments and special commissioner offices shall establish the accounts for keeping records of the collection and use of such special receipts and reflecting the actual inventory of special receipts; shall regularly clean up the receipt stubs and check them with the charge data of Certificate Costs in the same period. Only cleaned and checked receipt stubs may be registered and put on record. The License Bureau shall, in accordance with the regulations on administration of financial bills, organize to collect the used receipt stubs, and shall, upon examination and approval by the Financial Bill Administration Center of the Ministry of Finance, destroy such receipt stubs.

    第十条 证书工本费专用收费收据由许可证局统一发放,地方商务主管部门和特办所属发证机构须建立台账,记录专用收费收据领取、使用情况,反映收据实际结存;要定期对使用完的收据存根进行清理,并与同期证书工本费收费数据核对。经清理核对后的收据存根方可登记造册。许可证局按照财政票据管理规定对使用过的收据存根组织收缴,并经财政部票据监管中心核准后销毁。

 Article 11  Certificate Costs collected by all entrusted collecting entities shall be subject to the unified management by the financial departments of the collecting entities.

    第十一条 各委托执收单位收取的证书工本费应纳入本单位财务部门的统一管理。

 Article 12  Each entrusted collecting entity shall open a special transition account for Certificate Costs with a bank, duly and fully deposit the collected Certificate Costs in such account, and turn over the Certificate Costs and the interests thereof to the central finance. Where a special transition account cannot be opened due to the local financial policies and the administration on bank accounts, the entrusted collecting entity involved shall report the relevant information to the License Bureau; meanwhile, the entity shall strengthen accounting and conduct accurate accounting, to ensure that Certificate Costs are turned out to the central finance in full.

    第十二条 各委托执收单位应在银行开设证书工本费专用过渡账户,将收取的证书工本费及时、足额存入该帐户,并将证书工本费及利息一并上缴中央财政。因地方财政政策和银行账户管理等不能开设专用过渡性帐户的,委托执收单位须向许可证局报备有关情况;同时加强会计核算,做到准确核算,足额上缴。

 Article 13  Each entrusted collecting entity shall, at the end of each quarter, clean up and check the collected Certificate Costs and the interests thereof to ensure the accuracy of actual payment, and shall turn over the Certificate Costs and the interests thereof to the central finance within 15 working days after the end of each quarter.. No entity or individual may detain, intercept or misappropriate or make payments with Certificate Costs.

    第十三条 每季度终了后,各委托执收单位应对已收缴证书工本费及其利息进行清理核对,以保证实际缴费的准确,并在每季度终了15个工作日内将证书工本费及其利息上缴中央财政。任何单位和个人不得滞留、截留、挪用和坐支证书工本费。

 Article 14  In accordance with provisions of the National Development and Reform Commission on comprehensively implementing the publicity system for charges, all entrusted collecting entities shall publish the content of the Fee-chargeable Certificates.

    第十四条 根据国家发展和改革委员会关于全面实行收费公示制度的规定，各委托执收单位须对《收费许可证》内容进行公示。

Chapter 3: Use and Administration of Special Subsidies and Special Equipment

第三章 专项业务费补助款及专用设备的使用和管理

 Article 15  Local competent commerce departments shall assume the costs for the issuance and administration of licenses by the issuing entities subordinated thereto. The License Bureau shall grant subsidies for the issuance and administration of licenses, and such special subsidies shall be included by the License Bureau in its annual budget under the business expenditure item.

    第十五条 地方商务主管部门所属发证机构的许可证签发管理业务费主要由地方商务主管部门负责。许可证局对签发工作的业务费给予适当补助。专项业务费补助款由许可证局作为业务费开支列入年度预算。

 Article 16  In order to use special subsidies in a centralized and effective manner, the License Bureau shall, based on the expenditure budget verified by the Ministry of Finance and the financial management requirements, grant appropriate subsidies to issuing entities under the local competent commerce departments in respect of the following work:

(1) Major and pilot work related to the issuance and administration of import and export licenses;

(2) Training on the personnel responsible for issuing and administering import and export licenses;

(3) Annual assessment of the system for the issuance and administration of import and export licenses; and

(4) Implementation of emergency plans for the issuance and administration of import and export licenses.

    第十六条 为集中有效使用专项业务费补助款,许可证局依据财政部核定的支出预算,按照财务管理要求,结合下列工作对地方商务主管部门所属发证机构给予适当补助:

  (一)进出口许可证件签发管理的重点和试点工作;

  (二)进出口许可证件签发管理人员的培训工作;

  (三)进出口许可证件签发管理系统的年度考核工作;

  (四)进出口许可证件签发管理工作应急保障预案的执行。

 Article 17  Special subsidies shall be used for personnel training, annual assessment, network platform construction, purchase and repair of special equipment for the system of issuance and administration of import and export licenses, and other work related to license issuance, and shall not be used to cover daily expenditure or other office expenditures. Issuing entities under the local competent commerce departments shall, based on the relevant requirements, report the use of special subsidies to the License Bureau on an annual basis.

    第十七条 专项业务费补助款用于进出口许可证件签发管理系统人员业务培训、年度考核、网络平台建设、发证专用设备的购置和维修以及与许可证件签发工作相关的其他经费开支,不得用于日常人员经费和其他办公经费的开支。各地方商务主管部门所属发证机构每年须按要求将专项业务费补助款使用情况上报许可证局。

 Article 18  The License Bureau shall be responsible for supervising and inspecting the use of special subsidies by issuing entities under the local competent commerce departments, and incorporate the same into the annual assessment of the system for the issuance and administration of import and export licenses.

    第十八条 许可证局负责监督检查地方商务主管部门所属发证机构专项业务费补助款使用情况,并将其纳入进出口许可证签发管理系统年度考核。

 Article 19  Issuance equipment required by issuing entities shall be primarily provided by the local competent commerce departments and special commissioner offices, and the License Bureau may provide necessary supplementary equipment. The License Bureau shall be entitled to the ownership of such supplementary equipment, and include the same into its fixed assets. All issuing entities shall establish the ledge of all relevant equipment, and make registraton and keep records of such equipment.

    第十九条 各发证机构所需发证专用设备主要由地方商务主管部门和特办解决，许可证局给予适当补充。补充部分的发证专用设备所有权归许可证局，列入许可证局固定资产进行管理。各发证机构应建立实物台账，对其进行备案登记。

Chapter 4: Rewards and Penalties

第四章 奖励与处罚

 Article 20  Where entities and individuals implement financial rules and systems, as well as provisions of these Measures in a strict manner, and achieve outstanding performance in financial management over the issuance of licenses, they shall be rewarded in appropriate forms.

    第二十条 对严格执行财务规章制度及本办法规定,在许可证件签发财务管理工作中成绩显著的单位和个人,予以适当形式的表彰。

 Article 21  If anyone violates these Measures, and involves any of the following acts, a supervisory remind, warning, circulation of notification on criticism, or other penalties shall be imposed thereon:

(1) Failing to collect Certificate Costs according to charging items and standards as provided for in the Fee-chargeable Certificates;

(2) Failing to use special receipts or failing to use special receipts as required when collecting Certificate Costs;

(3) Failing to turn over the collected Certificate Costs and the interests thereof in full; or

(4) Failing to use special subsidies in accordance with the relevant provisions, or failing to report the use of special subsidies according to the relevant requirements.

    第二十一条 对违反本办法,有下列行为之一的,将视情况给予提醒、警告、通报批评等处罚。

  (一)不按《收费许可证》收费项目和标准收取证书工本费的;

  (二)收取证书工本费时不使用或不按规定使用专用收费收据的;

  (三)不按时足额上缴证书工本费及其利息的;

  (四)不按规定使用专项业务费补助款,不按要求上报专项业务费补助款使用情况的。

 Article 22  Anyone violating the State financial rules and systems, or other laws and disciplines, shall be reported to the superior competent departments for handling in accordance with the disciplines and laws, and shall, if necessary, be transferred to judicial organs and subject to the criminal liability.

    第二十二条 对违反国家财务规章制度、违法违纪等行为，将提请其上级主管部门依纪依法处理，必要时移交司法机关追究刑事责任。

Article 5: Supplementary Provisions

第五章 附则

 Article 23  These Measures shall be interpreted by the Ministry of Commerce.

    第二十三条 本办法由商务部负责解释。

 Article 24  These Measures shall come into effect in 30 days as of the date of promulgation, and the previously promulgated Measures for the Financial Management of Charges for Import and Export Licenses (Wai Jing Mao Pei Zi [1999] No. 89) shall be simultaneously repealed.

    第二十四条 本办法自发布之日起30日后施行,原《进出口许可证收费财务管理办法》(〔1999〕外经贸配字第89号)同时废止。