The Interim Measures on the Administration over the Collection of Education Charges for Central Institutions

中央单位教育收费收缴管理暂行办法

Promulgating Institution:Ministry of Finance

Document Number:Cai Ku [2011] No.104

Promulgating Date:09/26/2010

Effective Date:09/26/2010

颁布机关:财政部

文      号:财库[2010]104号

颁布时间:09/26/2010

实施时间:09/26/2010

  Article 1    These Measures are formulated in accordance with the Reform Program on Financial and Treasury Administration System, Notice of Ministry of Finance on Taking Extra-budgetary Revenues Managed as Extra-budgetary Funds into The Budget Management (Finance Budget [2010] No.88) and the relevant provisions of government non-tax revenues collection management system in order to strengthen the administration over the collection of education charges for central institutions (hereinafter referred to as education charges) and establish a standard Collection Management System.

       第一条  为了加强中央单位教育收费(以下简称教育收费)收缴管理,建立规范的收缴管理制度,根据《财政国库管理制度改革方案》、《财政部关于将按预算外资金管理的预算外收入纳入预算管理的通知》(财预[2010]88号)及政府非税收入收缴管理制度有关规定,制定本办法。

  Article 2    These Measures shall apply to the education charges of all the central departments and their subordinates (hereinafter referred to as Implementation Agency) taken into the special financial accounts management and collected according to stipulations, which included the tuition and accommodation fees of high school and above, college commissioning charges, education examination fees, training fees of correspondence universities, radio and TV universities, evening universities and short-term courses, correspondence school fees, graduate fees, and short-term training fees collected by the Party School of the CPC.

       第二条  本办法适用于中央各部门及所属单位(以下简称执收单位)按规定执收的纳入财政专户管理的教育收费,包括高中以上学费、住宿费,高校委托培养费,教育考试考务费,函大、电大、夜大及短训班培训费,中央党校收取的函授学院办学收费、研究生收费、短期培训进修费等。

  Article 3    In principle, the Ministry of Finance shall open a special central finance payment account for each Implementation Agency. The account is used for the collection of education charges and is under the management of zero balance in the account at each day's end.

       第三条  财政部原则上为每个执收单位开设一个中央财政汇缴专户,该账户用于收缴教育收费,实行日终零余额管理。

  Article 4    After the special central finance payment account is opened, the transitional income deposit account opened by each Implementation Agency shall be revoked within twenty (20) working days except that the bank accounts for reducing the payment of contributors via bank cards need to be retained. And the funds in the transitional income deposit account shall be transferred into the special central finance payment account set up by the Ministry of Finance. Meanwhile, the relevant filing procedures shall be undergone with the Financial Supervision Office of Ministry of Finance in the location of the Implementation Agency in accordance with the relevant provisions on the management of the bank account of the central budget agency.

       第四条  中央财政汇缴专户开设后,除用于扣划缴款人银行卡缴款的银行账户需要保留的外,各执收单位开设的收入过渡性存款账户在20个工作日内予以撤销,并将收入过渡性存款账户内的资金划入财政部为其开设的中央财政汇缴专户。同时,应按照中央预算单位银行账户管理有关规定,向财政部驻执收单位所在地财政监察专员办事处履行相关备案手续。

  Article 5    The methods of directly and collectively paid into the National Treasury shall be adopted for the collection of education charges. Specific collection method of education fees of each Implementation Agency shall be determined by the Ministry of Finance based on the principles of easy-to-pay, meeting management needs and helpful for the matching of the collection information and payment information, which measures shall be specified in the relevant documents on the implementation of revenue collection reform of the central agency.

       第五条  教育收费收缴采取直接缴库和集中汇缴方式。各执收单位教育收费具体收缴方式,由财政部按照方便缴款、满足管理需要、利于收缴信息匹配的原则,在对中央部门实施收入收缴改革的相关文件中确定。

  Article 6    The process of direct payment into the treasury is as follows: The Implementation Agency issues "General Payment Warrant for Non-tax Revenue" according to the provisions. The payer shall take the first three copies of the "General Payment Warrant for Non-tax Revenue" to the opening bank of the central finance payment accounts (hereinafter referred to as Opening Bank) within the prescribed time limit to make the payment. The Implementation Agency shall, after receiving the first copy of the "General Payment Warrant for Non-tax Revenue" from the payer or the agent bank and confirming the payment, affix the seal on the fourth copy of the "General Payment Warrant for Non-tax Revenue" and give it to the payer as the payment receipt.

       第六条  直接缴库流程:执收单位按规定开具《非税收入一般缴款书》,缴款人持《非税收入一般缴款书》第一至三联在规定期限内到该单位中央财政汇缴专户开户银行(以下简称开户行)缴款,执收单位收到缴款人或代理银行退还的《非税收入一般缴款书》第一联,确认缴款后,在《非税收入一般缴款书》第四联加盖印章交缴款人作缴款收据。

  Article 7    Collective payment shall be classified as payment on daily, ten-days and monthly basis.

The process of collective payment on daily basis is as follows: After collecting the payment from the payer by using the administrative charge receipt of central agency or the special charge receipt of central university, the Implementation Agency shall sum up the collected payment according to the charged items and issue the "General Payment Warrant for Non-tax Revenue", and shall then take the first three copies of "General Payment Warrant for Non-tax Revenue" to the opening bank to make payment. In case the payment is making too late that day, then the procedure shall be continued in the morning of next working day.

The process of collective payment on ten-day and monthly basis is as follow: After collecting the payments from payer by using the administrative charge receipt of central agency or the special charge receipt of central university, the Implementation Agency shall sum up the collected payment according to the charged items and issue the "General Payment Warrant for Non-tax Revenue", and shall then take the first three copies of "General Payment Warrant for Non-tax Revenue" to the opening bank on ten-day basis (i.e. the 5th, 15th, and 25th day of each month, the holidays shall be extended accordingly) or on monthly basis (5 working days before the end of each month).

Before the end of bank service on the last working day of each year, the Implementation Agency shall pay all payable amounts it has collected in the current year into the special central finance payment account.

       第七条  集中汇缴分为按日集中汇缴和按旬、按月集中汇缴。

    按日集中汇缴流程:执收单位使用中央单位行政事业性收费收据或中央高校专用收费收据向缴款人收取款项后,每日将所收款项按收费项目汇总开具《非税收入一般缴款书》,持第一至三联到开户行缴款。当日来不及上缴的,须在第二个工作日上午办理完缴款手续。

    按旬、按月集中汇缴流程:执收单位使用中央单位行政事业性收费收据或中央高校专用收费收据向缴款人收取款项后,按旬(即每月5日、15日、25日,节假日顺延)或按月(每月终了前5个工作日内)将所收款项根据收费项目汇总开具《非税收入一般缴款书》,持第一至三联到开户行缴款。

    执收单位应在每年最后一个工作日开户行营业终了前,将当年集中汇缴的所有应缴款项扫数缴入中央财政汇缴专户。

  Article 8    After receiving the payment, the opening bank shall immediately conduct handling and transfer the funds into the special central finance payment account.

       第八条  开户行收到款项后,应立即办理相关业务,将资金缴入中央财政汇缴专户。

  Article 9    The opening bank shall automatically transfer the funds paid into the special central finance payment account into the special central finance account before the end of service on everyday.

       第九条  开户行应在当日营业终了前将缴入中央财政汇缴专户的资金自动汇划中央财政专户。

  Article 10    As the Implementation Agency's agent, the opening bank shall give feedback of the detailed information about the collection and payment of education charges to the Implementation Agency on a daily basis, and transmit the detailed revenue information to the opening bank of the special central finance accounts in the required data format. The opening bank of special central finance account shall be responsible for checking funds and information. The opening bank of the special central finance accounts shall give feedback of the information about the collection and payment of education charges to the Ministry of Finance and the competent authorities of the Implementation Agencies according to the provisions.

       第十条  开户行按日向其代理的执收单位反馈教育收费收缴明细信息,并将明细收入信息按照规定的数据格式传送中央财政专户开户银行,中央财政专户开户银行负责核对资金和信息。中央财政专户开户银行应按规定向财政部和执收单位的主管部门反馈教育收费收缴信息。

  Article 11    The competent authorities governing the Implementation Agencies' and the Implementation Agencies shall establish and improve the relevant system to ensure that the education charges which shall be handed over to the central finance are timely collected and paid into the relevant special central finance payment account according to the provisions.

       第十一条  执收单位的主管部门和执收单位应建立健全相关制度,确保应上缴中央财政的教育收费按规定及时缴入相应的中央财政汇缴专户。

  Article 12    The Ministry of Finance, the competent authorities governing the Implementation Agencies' and the opening bank of the special central finance accounts shall conduct account checking on a regular basis according to the provisions.

       第十二条  财政部与执收单位的主管部门、中央财政专户开户银行按规定定期对账。

  Article 13    The funds appropriation of education charges shall be executed by the Ministry of Finance from the special finance accounts according to the department budget, the situation of education charges handed over to the financial account and the application for use funds and in accordance with the relevant provisions of national treasury management system.

       第十三条  教育收费的资金拨付,由财政部根据部门预算、教育收费上缴财政专户情况和用款申请,按照财政国库管理制度有关规定从财政专户中核拨。

  Article 14    These Measures shall come into effect as of the date of promulgation.

       第十四条  本办法自发布之日起施行。