Interim Administrative Measures for Governmental Funds

政府性基金管理暂行办法

Promulgating Institution:Ministry of Finance

Document Number:Cai Zong [2010] No. 80

Promulgating Date:09/10/2010

Effective Date:01/01/2011

颁布机关:财政部

文      号:财综[2010]80号

颁布时间:09/10/2010

实施时间:01/01/2011

Chapter 1 General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Decision of the Central Committee of the Communist Party of China and the State Council on Resolutely Banning All Arbitrary Fees, Indiscriminate Fines and Various Random Apportionment (Zhong Fa [1990] No. 16), the Decision of the State Council on Strengthening the Regulation of Extra-budgetary Funds (Guo Fa [1990] No. 29) and the Decision of the Central Committee of the Communist Party of China and the State Council on Rectifying Such Issues as Arbitrarily Charging Fees from, Imposing Fines on and Burdening Enterprises with Various Charges (Zhong Fa [1997] No. 14), with a view to strengthening administration of governmental funds, further regulating such conducts as the examination and approval, collection, use and regulation of governmental funds, and protecting the legitimate rights and interests of citizens, legal persons and other organizations.

       第一条  为加强政府性基金管理,进一步规范审批、征收、使用、监管等行为,保护公民、法人和其他组织的合法权益,根据《中共中央国务院关于坚决制止乱收费、乱罚款和各种摊派的决定》(中发[1990]16号)、《国务院关于加强预算外资金管理的决定》(国发[1996]29号)和《中共中央国务院关于治理向企业乱收费、乱罚款和各种摊派等问题的决定》(中发[1997]14号)的规定,制定本办法。

  Article 2   For the purpose of these Measures, governmental funds shall refer to the fiscal funds collected, without compensation, by people's governments at all levels and the subordinate departments thereof from citizens, legal persons and other organizations in accordance with laws, administrative regulations and documents of the CPC Central Committee and the State Council for the special purposes of supporting the construction of certain public infrastructure facilities and the development of social undertakings.

       第二条  本办法所称政府性基金,是指各级人民政府及其所属部门根据法律、行政法规和中共中央、国务院文件规定,为支持特定公共基础设施建设和公共事业发展,向公民、法人和其他组织无偿征收的具有专项用途的财政资金。

  Article 3   Governmental funds shall be subject to the examination and approval by authorities at the level of the Central Government. The principles of "unified leadership and hierarchical administration" shall apply.

       第三条  政府性基金实行中央一级审批制度,遵循统一领导、分级管理的原则。

  Article 4   Governmental funds are government non-tax revenues by nature. They shall be incorporated into fiscal budget in full, and administered in accordance with the rule of "separating revenue from expenditure".

       第四条  政府性基金属于政府非税收入,全额纳入财政预算,实行“收支两条线”管理。

  Article 5   Finance departments of people's governments at all levels (hereinafter referred to as the Finance Departments at All Levels), as well as departments and entities that collect or use governmental funds shall, respectively, be responsible for the collection, use, administration and supervision of governmental funds in accordance with the authorities stipulated herein.

       第五条  各级人民政府财政部门(以下简称各级财政部门)以及政府性基金征收、使用部门和单位按照本办法规定权限,分别负责政府性基金的征收、使用、管理和监督。

  Article 6   Finance Departments at All Levels shall be the functional bodies responsible for the administration of governmental funds. The Ministry of Finance (MOF) shall be responsible for formulating policies and systems regarding the collection, use and administration of governmental funds nationwide, conducting examination and approval, administration and supervision of such funds, preparing draft budgets and final accounts of Central governmental funds, and summarizing the draft budgets and final accounts of governmental funds nationwide. Local finance departments at all levels shall be responsible for the collection, use, administration and supervision of governmental funds within their respective administrative regions, and shall prepare draft budgets and final accounts of governmental funds at the corresponding level.

       第六条  各级财政部门是政府性基金管理的职能部门。

    财政部负责制定全国政府性基金征收使用管理政策和制度,审批、管理和监督全国政府性基金,编制中央政府性基金预决算草案,汇总全国政府性基金预决算草案。

    地方各级财政部门依照规定负责对本行政区域内政府性基金的征收使用管理和监督,编制本级政府性基金预决算草案。

  Article 7   Departments and entities collecting governmental funds (hereinafter referred to as the Collection Agency) shall be responsible for the specific collection of governmental funds.

       第七条  政府性基金征收部门和单位(以下简称征收机构)负责政府性基金的具体征收工作。

  Article 8   Departments and entities using governmental funds (hereinafter referred to as the Governmental Fund User) shall be responsible for preparing budgets and final accounts of the revenue and expenditure of relevant government funds provided that they are involved therein.

       第八条  政府性基金使用部门和单位(以下简称使用单位)负责编制涉及本部门和单位的有关政府性基金收支预算和决算。

  Article 9   The MOF shall, by March 31 of each year, prepare the catalogue of governmental funds nationwide as of December 31 of the preceding year and announce the same to the public. By April 30 of each year, finance departments of people's governments of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the Provincial Government) shall, as required by the MOF, prepare and make public the catalogues of governmental funds effective within their respective administrative regions as of December 31 of the preceding year.

       第九条  财政部于每年3月31日前编制截至上年12月31日的全国政府性基金项目目录,向社会公布。各省、自治区、直辖市人民政府(以下简称省级政府)财政部门按照财政部规定,于每年4月30日前编制截至上年12月31日在本行政区域范围内实施的政府性基金项目,向社会公布。

  Article 10   The collection, use, administration and other matters in connection with governmental funds shall be subject to the supervision and inspection of finance departments and audit offices.

       第十条  政府性基金的征收、使用、管理等应当接受财政、审计部门的监督检查。

Chapter 2 Application, and Examination and Approval Procedures

第二章  申请和审批程序

  Article 11   Departments under the State Council (including institutions directly under the State Council, hereinafter the same), local people's governments at all levels and the subordinate departments thereof shall base their applications for the collection of governmental funds on laws, administrative regulations, and documents of the CPC Central Committee or the State Council. In no event may the application be examined and approved if the collection of the governmental funds concerned is not expressly provided for under laws, administrative regulations or documents of the CPC Central Committee or the State Council.

       第十一条  国务院所属部门(含直属机构,下同)、地方各级人民政府及其所属部门申请征收政府性基金,必须以法律、行政法规和中共中央、国务院文件为依据,法律、行政法规和中共中央、国务院文件没有明确规定征收政府性基金的,一律不予审批。

  Article 12   Where laws, administrative regulations or documents of the CPC Central Committee or the State Council expressly specify the collection of a certain governmental fund, but make no specific provisions on the contributors of the fund, or the scope and standards of collection, application, and examination and approval shall be performed in accordance with the following procedures:

(1) where a department under the State Council, or a local people's government at any level or a subordinate department thereof intends to collect any governmental fund as tax or price surcharge, or according to a certain proportion to sales (business) revenue or the original value of fixed assets, the department under the State Council or the relevant Provincial Government shall file a written application, which application, upon review by the MOF in conjunction with relevant departments, shall be submitted to the State Council for examination and approval.  

(2) a department under the State Council that intends to collect any governmental fund other than that mentioned in Item (1) of Paragraph 1 of this Article shall file a written application to the MOF for examination and approval. 

(3) a local people's government at any level or a subordinate department thereof that intends to collect any governmental fund other than that set forth under Item (1) of Paragraph 1 of this Article shall file a written application, which application, after being reviewed by the finance department of the relevant Provincial Government, shall be submitted by the said finance department or the Provincial Government to the MOF for examination and approval. Where laws, administrative regulations or documents of the CPC Central Committee or the State Council have specified such contents as the contributors to, and the scope and standards of collection, of the governmental fund, the specific measures for collection, use and administration of such fund shall be formulated by the MOF in conjunction with relevant departments.

       第十二条  法律、行政法规和中共中央、国务院文件明确规定征收政府性基金,但没有明确规定征收对象、范围和标准等内容的,应当按照下列程序进行申请和审批:

    (一)国务院所属部门、地方各级人民政府及其所属部门申请附加在税收、价格上征收,或者按销售(营业)收入、固定资产原值等的一定比例征收的政府性基金项目,应当由国务院所属部门或者省级政府提出书面申请,经财政部会同有关部门审核后,报国务院批准。

    (二)国务院所属部门申请征收除本条第一款(一)以外的其他政府性基金项目,应当向财政部提出书面申请,由财政部审批。

    (三)地方各级人民政府及其所属部门申请征收除本条第一款(一)以外的其他政府性基金项目,应当提出书面申请,经省级政府财政部门审核后,由省级政府财政部门或者省级政府报财政部审批。

    法律、行政法规和中共中央、国务院文件已经明确政府性基金征收对象、范围和标准等内容的,其具体征收使用管理办法由财政部会同有关部门负责制定。

  Article 13   The application documents for collection of a governmental fund shall cover the name of the governmental fund, collection purposes and bases, the Collection Agency, fund contributors, scope, standards and methods of collection, intended purposes of the fund, bills to be used, Governmental Fund Users, implementation period, etc, and relevant reasons. In addition, the laws, administrative regulations or documents of the CPC Central Committee or the State Council based on which the governmental fund is proposed to be collected, as well as other relevant data and materials deemed necessary by the State Council or the MOF, shall also be submitted. 

       第十三条  征收政府性基金的申请文件应当包括下列内容:政府性基金项目名称、征收目的和依据、征收机构、征收对象、征收范围、征收标准、征收方式、资金用途、使用票据、使用单位、执行期限等,并说明有关理由。同时,还应当提交有关征收政府性基金的法律、行政法规和中共中央、国务院文件依据,以及国务院或财政部认为应当提交的其他相关数据和资料。

  Article 14   Upon receipt of the application documents for collection of a governmental fund, the MOF shall accept the application if the preliminary examination confirms that both the format and contents of the application documents are in compliance with the provisions herein. Otherwise, the MOF shall, in a timely manner, notify the applicant to make corresponding changes of, or provide relevant supplements to the application documents.

       第十四条  财政部收到征收政府性基金的申请文件后,经初步审查确认申请文件的形式和内容符合本办法规定的,应当予以受理;经初步审查确认申请文件的形式和内容不符合本办法规定的,应当及时通知申请单位对申请文件作出相应修改或者补充相关资料。

  Article 15   Upon formal acceptance of an application, the MOF shall examine whether the governmental fund in respect of which collection is applied for complies with laws, administrative regulations and documents of the CPC Central Committee and the State Council, conduct an investigation of the governmental fund under application, and extensively solicit opinions from the proposed contributors and other relevant departments or entities by way of holding symposiums, discussion meetings or sending out written solicitation. If the governmental fund affects the financial burden of peasants, the MOF shall consult with the departments supervising and administering peasants' burdens.

       第十五条  财政部正式受理申请后,应当对申请征收的政府性基金是否符合法律、行政法规和中共中央、国务院文件规定等内容进行审查,并对申请征收政府性基金的有关情况进行调查,通过召开座谈会、论证会、书面征求意见等形式,广泛听取征收对象和其他相关部门或者单位的意见。其中,涉及农民负担的政府性基金,应当听取农民负担监督管理部门的意见。

  Article 16   As a general rule, the MOF shall decide whether to approve an application for the collection of the governmental fund, or put forward the review opinions of whether to grant approval or not within ninety (90) days from receipt of the application. The MOF shall provide the applicant with the reasons for the failure to make the examination and approval decision or put forward review opinions within the prescribed period due to any objective reason.

       第十六条  财政部原则上应当自受理申请之日起90个工作日内作出是否批准征收政府性基金的决定或者提出是否同意征收政府性基金的审核意见。由于客观原因未能在规定时间内作出审批决定或者提出审核意见的,应当向申请单位说明理由。

  Article 17   The MOF shall promulgate its decision on approval or non-approval of the collection of a governmental fund in writing. The approval decision shall cover the basis for examining and approving the governmental fund, the name, Collection Agency and contributors of the governmental fund, the scope, standards and ways of collection, bills to be used, intended purposes of the fund, Governmental Fund Users, implementation period, supervision and inspection, etc. In particular, the collection standards of the governmental fund shall be determined based on the development needs of the relevant undertaking, taking into account both economic development and social affordability. The MOF shall state the basis and reasons for a decision on non-approval.

       第十七条  财政部关于批准或者不予批准征收政府性基金的决定,应当以书面形式发布。

    批准决定应当包括以下内容:审批政府性基金的依据、政府性基金项目名称、征收机构、征收对象、征收范围、征收标准、征收方式、使用票据、资金用途、使用单位、执行期限、监督检查等。其中,政府性基金征收标准根据有关事业发展需要,兼顾经济发展和社会承受能力确定。

    不予批准的决定,应当说明依据和理由。

  Article 18   The MOF shall submit its review opinions on approval or non-approval of the collection of a governmental fund to the State Council in writing. The opinions shall cover the following: whether the governmental fund in respect of which application is applied for is based on laws, administrative regulations or documents of the CPC Central Committee or the State Council, and whether collection is approved and the major reasons therefor. If collection of the governmental fund is approved upon review, the MOF shall also put forward specific opinions and suggestions in terms of the name, Collection Agency and contributors of the governmental fund, the scope, standards and ways of collection, the bills to be used, the intended purposes of the fund, Governmental Fund Users, implementation period, and supervision and inspection.

       第十八条  财政部同意或者不同意征收政府性基金的审核意见,应当以书面形式上报国务院。其内容包括:申请征收的政府性基金是否具有法律、行政法规和中共中央、国务院文件依据,是否同意征收及主要理由;对经审核同意征收的政府性基金,还应当提出对政府性基金项目名称、征收机构、征收对象、征收范围、征收标准、征收方式、使用票据、资金用途、使用单位、执行期限、监督检查等内容的具体意见和建议。

  Article 19   With respect to a governmental fund for which collection is approved after application in accordance with Article 12 herein, if its name or contributors need to be changed, or the collection scope and/or standards, expenditure scope or the implementation period thereof need to be adjusted, or the collection needs to be reduced, exempted, deferred or otherwise terminated, application and approval formalities shall be completed anew in accordance with the examination and approval procedures stipulated in Article 12 herein, unless otherwise provided for by laws, administrative regulations, or by the State Council or the MOF.

       第十九条  按照本办法第十二条规定报经批准征收的政府性基金,在执行过程中需要变更项目名称,改变征收对象,调整征收范围、标准、支出范围及期限或减征、免征、缓征、停征的,除法律、行政法规、国务院或财政部另有规定外,应当按照本办法第十二条规定的审批程序重新履行报批手续。

  Article 20    During the term of validity of a governmental fund, any amendment to the laws or administrative regulations based on which the governmental fund is collected, or the new provisions, if any, promulgated by the CPC Central Committee or the State Council shall prevail. Where it is inappropriate to continue collecting the governmental fund due to changes of the objective circumstances, the MOF shall apply, in accordance with relevant procedures, to the State Council for cancellation of the fund, or directly cancel the fund in accordance with the procedures stipulated under applicable laws or administrative regulations.

       第二十条  政府性基金在执行过程中,如遇征收政府性基金依据的法律、行政法规修改或者中共中央、国务院出台新的规定,应当按照修改后的法律、行政法规或新的规定执行。

    因客观情况发生变化,对不宜再继续征收的政府性基金,由财政部按照规定程序报请国务院予以撤销,或者按照法律、行政法规规定程序予以撤销。

  Article 21   Unless otherwise provided for under laws, administrative regulations or the provision of the CPC Central Committee, the State Council or the MOF, no department, entity or local people's government at any level may approve the establishment of or collect any governmental fund, or change the fund contributors, or adjust the collection scope, standards and period, or reduce, waive, defer or terminate the collection, or cancel any governmental fund. Nor may it set up any governmental fund under the disguise of administrative and institutional fees.

       第二十一条  除法律、行政法规和中共中央、国务院或者财政部规定外，其他任何部门、单位和地方各级人民政府均不得批准设立或者征收政府性基金，不得改变征收对象、调整征收范围、标准及期限，不得减征、免征、缓征、停征或者撤销政府性基金，不得以行政事业性收费名义变相设立政府性基金项目。

Chapter 3 Collection and Turn-over to the Treasury

第三章  征收和缴库

  Article 22   Governmental funds shall be turned over to the State treasuries. Finance Departments at All Levels may collect government funds by themselves, or entrust other agencies with the collection. Where an agency is so entrusted, the commissions therefor shall be arranged in the budget by the finance department at the same level.

       第二十二条  政府性基金按照规定实行国库集中收缴制度。各级财政部门可以自行征收政府性基金,也可以委托其他机构代征政府性基金。

    委托其他机构代征政府性基金的,其代征费用由同级财政部门通过预算予以安排。

  Article 23   Collection Agencies of governmental funds shall make collection strictly in accordance with laws, administrative regulations and the provisions of the CPC Central Committee or the State Council, or the collection item, scope, standards and period prescribed by the MOF. No citizen, legal person or any other organization may refuse to pay any governmental fund set up in accordance with these Measures.

       第二十三条  政府性基金征收机构应当严格按照法律、行政法规和中共中央、国务院或者财政部规定的项目、范围、标准和期限征收政府性基金。

    公民、法人或者其他组织不得拒绝缴纳符合本办法规定设立的政府性基金。

  Article 24    Unless otherwise stipulated by the MOF, when collecting governmental funds, Collection Agencies shall issue fiscal bills uniformly produced by, or produced under the supervision of the MOF or the finance departments of the Provincial Governments as required, failing which citizens, legal persons and other organizations shall be entitled to refuse to pay the funds.

       第二十四条  除财政部另有规定外,政府性基金征收机构在征收政府性基金时,应当按照规定开具财政部或者省级政府财政部门统一印制或监制的财政票据;不按规定开具财政票据的,公民、法人和其他组织有权拒绝缴纳。

  Article 25   Incomes of governmental funds shall be turned over to State treasuries of the corresponding level in full and in a timely manner, and may not be intercepted, used directly to finance expenses or otherwise misappropriated. Finance Departments at All Levels shall supervise the collection of governmental funds and the practice of turning over the same to State treasuries in accordance with relevant provisions. 

       第二十五条  政府性基金收入应按规定及时、足额缴入相应级次国库，不得截留、坐支和挪作他用。

    各级财政部门应当按照有关规定，监督政府性基金的征收和解缴入库。

Chapter 4 Management of Budgets and Final Accounts

第四章  预决算管理

  Article 26   Revenue and expenditure of governmental funds shall be included under the budgetary management of government funds. Budgets of governmental funds shall be prepared in accordance with the principle of "determining expenditure based on incomes, using special funds for designated purposes, balancing revenue and expenditure, and carrying forward the balance to the next year for arrangement and use". Relevant departments shall arrange the expenditure of governmental funds according to the incomes thereof, maintain self-balancing, and shall not prepare any deficit budget. All governmental funds shall be arranged for stipulated purposes and may not be diverted for any other purposes. Finance Departments at All Levels shall establish and optimize governmental fund budget preparation and reporting systems, and continuously improve the completeness, accuracy and fineness of budget preparation of governmental funds.

       第二十六条  政府性基金收支纳入政府性基金预算管理。

    政府性基金预算编制遵循“以收定支、专款专用、收支平衡、结余结转下年安排使用”的原则。政府性基金支出根据政府性基金收入情况安排,自求平衡,不编制赤字预算。各项政府性基金按照规定用途安排,不得挪作他用。

    各级财政部门应当建立健全政府性基金预算编报体系,不断提高政府性基金预算编制的完整性、准确性和精细化程度。

  Article 27   Governmental Fund Users shall, in accordance with the uniform requirements of the MOF and relevant provisions of finance departments at the corresponding level, prepare annual budgets of relevant governmental funds, summarize the same level by level, and thereafter report the same to finance departments at the corresponding level for review.

       第二十七条  政府性基金使用单位应当按照财政部统一要求以及同级财政部门的有关规定,编制年度相关政府性基金预算,逐级汇总后报同级财政部门审核。

  Article 28   On the basis of review of the annual governmental fund budgets of Governmental Fund Users, Finance Departments at All Levels shall work out annual draft budgets of governmental funds of governments at the corresponding level. The said drafts, after being reviewed and confirmed by people's governments at the corresponding level, shall be reported to people's congresses at the corresponding level for examination and approval. The MOF shall summarize budgets of government funds at the Central level and various local levels, prepare the draft budget of governmental funds nationwide, and submit the same, after review and confirmation by the State Council, to the National People's Congress for examination and approval.

       第二十八条  各级财政部门在审核使用单位年度政府性基金预算的基础上,编制本级政府年度政府性基金预算草案,经同级人民政府审定后,报同级人民代表大会审查批准。

    财政部汇总中央和地方政府性基金预算,形成全国政府性基金预算草案,经国务院审定后,报全国人民代表大会审查批准。

  Article 29   Finance Departments at All Levels shall strengthen administration over the execution of budgets of governmental funds, promptly disburse the funds in accordance with the budgets of government funds approved by the people's congresses at the corresponding level, the schedule of collection of governmental funds and turning over the same to State treasuries, as well as relevant systems and provisions on centralized appropriation from State treasuries, so as to ensure the equilibration of the execution of budgets of governmental funds. Governmental Fund Users shall reinforce budget execution. They shall use governmental funds strictly in accordance with the financial management and accounting verification systems formulated by the MOF, as well as the budgets of government funds approved by finance departments, so as to ensure that governmental funds are earmarked for designated purposes. Adjustments to budgets of government funds, if any, shall be made in accordance with the procedures stipulated by laws and administrative regulations.

       第二十九条  各级财政部门要加强政府性基金预算执行管理,按照经同级人民代表大会批准的政府性基金预算和政府性基金征收缴库进度,以及国库集中支付的相关制度规定及时支付资金,确保政府性基金预算执行均衡。

    政府性基金使用单位要强化预算执行,严格遵守财政部制定的财务管理和会计核算制度,按照财政部门批复的政府性基金预算使用政府性基金,确保政府性基金专款专用。

    政府性基金预算调整必须符合法律、行政法规规定的程序。

  Article 30   Governmental Fund Users shall, in accordance with the uniform requirements of the MOF and relevant provisions of finance departments at the corresponding level, prepare final accounts of governmental funds based on the execution of relevant budgets of governmental funds in the year, and report the same to finance departments at the corresponding level for review. Finance Departments at All Levels shall summarize and prepare the draft final accounts of governmental funds at the corresponding level, report the same to people's governments at the corresponding level for review and confirmation. Thereafter, the said draft final accounts shall be reported to the standing committees of the people's congresses at the corresponding level for examination and approval. The MOF shall prepare the draft final accounts of governmental funds nationwide after summarizing the final accounts of governmental funds at the Central level and various local levels. The draft, after review and confirmation by the State Council, shall be reported to the Standing Committee of the National People's Congress for examination and approval.

       第三十条  政府性基金使用单位按照财政部统一要求以及同级财政部门的有关规定，根据年度相关政府性基金预算执行情况，编制政府性基金决算，报同级财政部门审核。

    各级财政部门汇总编制本级政府性基金决算草案，报同级人民政府审定后，报同级人民代表大会常务委员会审查批准。

    财政部汇总中央和地方政府性基金决算，形成全国政府性基金决算草案，经国务院审定后，报全国人民代表大会常务委员会审查批准。

Chapter 5 Supervision and Inspection, and Legal Liabilities

第五章  监督检查与法律责任

  Article 31   Finance Departments at All Levels, Collection Agencies of governmental funds and Governmental Fund Users shall collect, use and administer governmental funds strictly in accordance with State provisions.

       第三十一条  各级财政部门、政府性基金征收机构和使用单位应当严格按照国家规定征收、使用和管理政府性基金。

  Article 32   Whoever sets up a governmental fund, or changes the contributors, or the collection scope, standards or period thereof without undergoing the examination and approval required herein, shall be ordered to make correction by the MOF in conjunction with relevant authorities. Citizens, legal persons and other organizations shall be entitled to refuse to make contribution to the fund and report the case to the MOF.

       第三十二条  对未按本办法规定的审批程序批准,自行设立政府性基金项目,或者改变政府性基金征收对象、范围、标准和期限的,财政部应当会同有关部门予以纠正,公民、法人和其他组织有权拒绝缴纳并向财政部举报。

  Article 33   Finance Departments at All Levels shall strengthen administration over the revenue and expenditure of governmental funds, as well as the supervision and inspection over use of relevant fiscal bills in accordance with the provisions of the MOF.

       第三十三条  各级财政部门应当按照财政部规定,加强政府性基金收支管理及相关财政票据使用情况的监督检查。

  Article 34    Collection Agencies of governmental funds and Governmental Fund Users shall establish and optimize the internal financial and audit systems relevant to governmental funds, consciously accept the supervision and inspection of finance departments and audit offices, and provide truthful information and materials on the revenue and expenditure of relevant governmental funds.

       第三十四条  政府性基金征收机构和使用单位应当建立健全相关政府性基金的内部财务审计制度,自觉接受财政、审计部门的监督检查,如实提供相关政府性基金收支情况和资料。

  Article 35   The MOF shall, in accordance with these Measures, make public information relating to cancelled governmental funds or government funds for which collection is newly approved on a periodical basis. Finance departments of Provincial Governments shall, in accordance with these Measures, make public information relating to the governmental funds effective within their respective administrative regions on a periodical basis. Collection Agencies of governmental funds shall make public the documents relating to the collection of governmental funds at their business sites as required, and consciously accept supervision from the public.

       第三十五条  财政部应当按照本办法规定定期向社会公布新批准征收或取消的政府性基金项目等相关信息。

    省级政府财政部门应当按照本办法规定定期向社会公布本行政区域内实施的政府性基金项目等相关信息。

    政府性基金征收机构应当按照规定在征收场所公布政府性基金的征收文件,自觉接受社会监督。

  Article 36   Whoever establishes, collects, pays, administers or uses governmental funds in violation of these Measures shall be investigated for legal liabilities in accordance with the Regulations on Punishments and Sanctions against Fiscal-related Violations (Order No. 427 of the State Council) and other relevant State provisions.

       第三十六条  对违反本办法规定设立、征收、缴纳、管理和使用政府性基金等行为，依照《财政违法行为处罚处分条例》（国务院令第427号）等国家有关规定追究法律责任。

Chapter 6 Supplementary Provisions

第六章  附则

  Article 37   Where departments under the State Council draft documents on behalf of the CPC Central Committee and the State Council, they shall consult with the MOF in advance whenever the documents touch on newly established governmental funds or the adjustments of policies relating to governmental funds.

       第三十七条  国务院所属部门代拟中共中央、国务院文件,凡涉及新设立政府性基金项目或调整政府性基金相关政策的,应当事先征求财政部意见。

  Article 38   These Measures shall not apply to funds established with capital appropriated from public fiscal budgets, funds set up with voluntary donations and patronage of citizens, legal persons and other organizations, funds established by various foundations with voluntary social donations, special funds set up by administrative entities and institutions as required by financial systems, and social insurance funds.

       第三十八条  通过公共财政预算安排资金设立的基金,公民、法人和其他组织自愿捐赠、赞助设立的基金,各类基金会接受社会自愿捐赠设立的基金,行政事业单位按照财务制度规定建立的专用基金,以及社会保险基金,不适用本办法。

  Article 39   Finance departments of Provincial Governments may, in accordance with these Measures, formulate specific implementing measures for administration over governmental funds based on their respective local realities. Such implementing measures, after being approved by people's governments at the corresponding level, shall be reported to the MOF for record-filing.

       第三十九条  省级政府财政部门可以根据本办法的规定,结合本地区实际情况,制定政府性基金管理的具体实施办法,经同级人民政府批准后,报财政部备案。

  Article 40   These Measures shall come into effect on January 1, 2011.

       第四十条  本办法自2011年1月1日起施行。