Measures of Chongqing Municipality for Administration of Financial Receipts (Draft for Review)

重庆市财政收据管理办法（送审稿）

 

Promulgating Institution: The People's Government of Chongqing Municipality

Promulgating Date: 03/25/2002

Effective Date: 03/25/2002

颁布机关: 重庆市人民政府

颁布时间:03/25/2002

实施时间:03/25/2002

 

Chapter 1 General Principles

    第1章 总则

  Article 1    In order to strengthen the administration of the financial receipts of this Municipality, in combination with the actual circumstances of this Municipality, these Measures are hereby enacted according to laws of the Accounting Law of the People's Republic of China, regulations, rules, etc.

       第1条

    为加强我市财政收据管理，根据《中华人民共和国会计法》等法律法规，结合本市实际，制定本办法。

  Article 2    For the purpose of these Measures, the Financial Receipt means the evidence of receiving payment issued to the paying unit or individual, when the organs of this country, institution unit, social organization, or the organizations with function of administration, according to laws, regulations, rules, and the regulatory documents of the government of this municipality, collect the fees of administrative institution, funds of government, income from fine and confiscation, collect the contribution of the social organization, accept the donation and internal transaction of the unit, and collect or effect payment as an agent.

The Financial Receipt is one of the legal evidence in the financial settlement and the primary evidence in accounting, and is the key basis for the supervision and inspection of the departments of finance, taxation, auditing, etc.

       第2条

    本办法所称财政收据是指国家机关、事业单位、社会团体或具有行政管理职能的组织，依照法律、法规、规章及市政府规范性文件的规定收取行政事业性收费、政府性基金、罚没收入，收取社会团体会费，接受捐赠以及单位内部往来、代收代付款项，向被收取单位或个人开具的收款凭证。

    财政收据是财务收支的一种法定凭证和会计核算的原始凭证，是财政、税务、审计等部门进行监督检查的重要依据。

  Article 3    The Financial Receipt is applicable to the organ of this country, institution unit, social organization, or organization with function of administration (hereinafter referred to as the Unit) within the administrative area of this municipality.

       第3条

    财政收据适用于本市行政区域内国家机关、事业单位、社会团体或具有行政管理职能的组织（以下简称"单位"）。

  Article 4    The Financial Receipt is subject to the administration by levels. The finance department of this municipality shall be responsible for the administration of the Financial Receipt of the whole municipality; the financial departments of district, county (autonomous county, municipality) shall be responsible for the administration of the Financial Receipt of theirs respective administrative jurisdictional areas according to the authority extent of administration specified by these Measures.

       第4条

    财政收据实行分级管理。市财政部门负责全市财政收据的管理工作，区县（自治县、市）财政部门按照本办法规定的管理权限，负责本行政辖区的财政收据管理工作。

  Article 5    The unified Financial Receipt shall be uniformly printed by the financial department of this municipality. All the financial receipts shall be overprinted with the special seal of finance of Chongqing municipality.

       第5条

    财政收据由市财政部门统一印制。所有财政收据均套印重庆市财政收据专用章。

Chapter 2 Categories and Application Scope

    第2章 种类和适用范围

  Article 6    The categories of the financial receipt:

(1) Receipt of administration and institution fees of Chongqing Municipality;

(2) Receipt of governmental funds of Chongqing Municipality;

(3) Receipt of fine and confiscation of properties of Chongqing municipality;

(4) Receipt of the contribution of the social organization of Chongqing municipality;

(5) Unified receipt of the non-operational settlement of Chongqing municipality;

(6) Receipt of donation of Chongqing municipality; and

(7) Other financial receipts.

       第6条

    财政收据的种类：

    （一）重庆市行政事业性收费收据；

    （二）重庆市政府性基金收据；

    （三）重庆市罚没财物收据；

    （四）重庆市社会团体会费收据；

    （五）重庆市非经营结算统一收据；

    （六）重庆市捐赠收据；

    （七）其它财政收据。

  Article 7    The receipt of the charge of administrative institution of Chongqing municipality is applicable to the collection of fees of administration and institution, and is divided into receipt of unified charge, special receipt of charge, and special receipt of bank collection.

The receipt of unified collection is the receipt of general purposes for the charge of administrative institution, is divided into fixed amount and non-fixed amount.

The special receipt of charge is the receipt with specified format which is printed when the unified receipt of charge cannot meet the requirement, and is divided into special receipt with fixed amount and special receipt with non-fixed amount. The special receipt of bank collection is the special receipt of the fee of administrative institution collected by the bank which is entrusted by the financial department.

       第7条

    重庆市行政事业性收费收据适用于收取行政事业性收费，分为统一收费收据、专用收费收据、银行代收专用收据。

    统一收费收据是一般行政事业性收费通用收据，分为定额和非定额。

    专用收费收据是统一收费收据不能满足需要而印制的具有特定格式的收据，分为定额专用收据和非定额专用收据。

    银行代收专用收据是财政部门委托银行代收行政事业性收费的专用收据。

  Article 8    The government of Chongqing municipality is applicable to the collection of the funds of government.

       第8条

    重庆市政府性基金收据适用于收取政府性基金。

  Article 9    The receipt for fine and confiscation of properties of Chongqing municipality is applicable to the collection of the fine and confiscation of properties imposed according to laws when citizen, legal person, or other organizations have the acts of violating the administration order, is divided into receipt with fixed amount, special receipt for confiscation of properties, and special receipt for bank collection of the income from fine.

The special receipt for bank collection of the income form fine and confiscation of properties is the special receipt of the income from fine and confiscation of properties collected by the bank which is entrusted by the finance department.

       第9条

    重庆市罚没财物收据适用于收取公民、法人或其它组织违反行政管理秩序的行为时被依法给予的罚款和没收财物，分为定额收据、没收财物专用收据、罚没收入银行代收专用收据。

    罚没收入银行代收专用收据是财政部门委托银行代收罚没收入的专用收据。

  Article 10    The receipt for the contribution of the social organization of Chongqing municipality is applicable to the contribution collected by the social organization.

       第10条

    重庆市社会团体会费收据适用于社会团体收取会费。

  Article 11    The unified receipt for non-operational settlement of Chongqing municipality is applicable to the settlement of the interim collection and payment, agency collection and payment of the administrative organs, institution unit, and social organization, as well as the internal settlement of unit.

       第11条

    重庆市非经营结算统一收据适用于行政机关、事业单位、社会团体暂收暂付、代收代付、单位内部往来结算款项。

  Article 12    The receipt for donation of Chongqing municipality is applicable to accepting social donation.

       第12条

    重庆市捐赠收据适用于接受社会捐赠。

  Article 13    Other financial receipts mean the financial receipts other than those specified by Articles 7,8,9,10,11,and 12 of these Measures.

       第13条

    其它财政收据指除本《办法》第七、八、九、十、十一、十二条规定以外的财政收据。

Chapter 3 Printing, Purchase and Obtaining

    第3章 印制和领购

  Article 14    Only the printer with Print certificate for Financial Receipt may print the Financial Receipt.

       第14条

    持有市财政部门核发的《财政收据准印证》的印刷厂方可印制财政收据。

  Article 15    The printer that takes the task of printing the Financial Receipt must print according to the category, quantity, and specification specified by the Notice on the Printing of the Financial Receipt handed down by the finance department of this municipality, and ensure the safety, quality and the timely supply.

       第15条

    承印财政收据的印刷厂必须按照市财政部门下达的"财政收据印制通知单"中规定的种类、数量、规格印制，并保证财政收据的安全、质量和及时供应。

  Article 16    When the unit or district, county (autonomous county, municipality) needs to use the special financial receipt, they shall report to the finance department of this municipality for examination and approval, and the latter shall do the unified printing.

       第16条

    单位或区县（自治县、市）需使用财政专用收据，必须报经市财政部门审定并由其统一印制。

  Article 17    The Financial Receipt and special seal for the Financial Receipt are subject to the system of irregular version change.

       第17条

    财政收据及财政收据专用章实行不定期换版制度。

  Article 18    When the unit uses the Financial Receipt, it must conduct the formalities of purchase and obtaining according to the following provisions, then purchase and obtain the Financial Receipt.

(1) Whoever intends to use the receipt for the collection of fees of administrative institutions of Chongqing municipality shall obtain the fee collection permit issued by the pricing department and the fee collection document of the authorized organ, and shall be examined and approved by the finance department at the same level;

(2) Whoever intends to use the receipt for fine and confiscation of properties Chongqing municipality shall be based on legal authority of administrative and local regulations and rules, and shall be examined and approved by the finance department at the same level;

(3) Whoever intends to use the receipt for the charge of administrative institution, bank collection of the fine and confiscation of properties of Chongqing municipality shall obtain the agreement of agency collection, and shall be examined and approved by the finance department at the same level;

(4) Whoever intends to use the receipt for governmental funds of Chongqing municipality shall obtain the approval documents of the authorized organ, and shall be examined and approved by the finance department at the same level;

(5) Whoever intends to use the receipt for the contribution of the social organization Chongqing municipality shall obtain the certificate of registration of legal person of the social organization, and shall be examined and approved by the finance department at the same level; and

(6) Whoever intends to use the unified receipt for non-operational settlement and receipt for donation of Chongqing municipality shall obtain the certificate of legal person of the unit, and shall be examined and approved by the finance department at the same level.

Where the central stationed units in Chongqing use the financial receipts, except there are separate provisions of the finance department, they may apply to the finance department of this municipality. However, where they are entrusted by the local government to collect the fees of administration and institution and governmental funds as agent, they shall apply to the financial department of this municipality with the entrusting documents.

Mass purchase and obtaining of Financial Receipt of the financial departments of all the districts and counties (autonomous counties, municipalities) shall be conducted at the financial department of this municipality.

       第18条

    单位使用财政收据必须按以下规定办理领购手续，并据此领购财政收据。

    （一）使用重庆市行政事业性收费收据，须持有权机关的收费文件和物价部门颁发的收费许可证，经同级财政部门审核后办理；

    （二）使用重庆市罚没财物收据，须持法律、行政法规、地方性法规和规章的授权依据，经同级财政部门审核后办理；

    （三）使用重庆市行政事业性收费、罚没财物银行代收收据须持代理收费协议书，经同级财政部门审核后办理；

    （四）使用重庆市政府性基金收据，须持有权机关的批准文件经同级财政部门审核后办理；

    （五）使用重庆市社会团体会费收据，须持社会团体法人登记证书经同级财政部门审核后办理；

    （六）使用重庆市非经营结算统一收据和重庆市捐赠收据，须持单位法人证书，经同级财政部门审核后办理；

    （七）使用其它财政收据按有关规定办理。

    中央驻渝单位使用财政收据，除财政部另有规定外，可向市财政部门申请办理。但受地方政府委托代为征收行政事业性收费和政府性基金，须持委托文件向市财政部门申请办理。

    单位使用两种以上收据的，只需办理一次领购手续，但需按以上要求分别提供办理领购手续必要的文件或相关证件。

    各区县（自治县、市）财政部门集中领购财政收据，应到市财政部门办理。

  Article 19    The Financial Receipt is subject to the system of supply with limited quantity and obtaining the new by examining the old.

       第19条

    财政收据实行限量供应和核旧领新制度。

  Article 20    Before the units purchase and obtain the Financial Receipt again, the finance department need to verify that it book the income from charge of administrative institution, governmental funds, income from fine and confiscation of properties, etc into account according to provisions.

       第20条

    单位再次领购财政收据，需经财政部门核定将所收取的行政事业性收费收入、政府性基金、罚没财物收入等按规定缴入财政后，方可办理。

  Article 21    The finance departments at all levels shall establish the administration system of issue, registration, and payment and canceling of the financial receipt, establish the finance and accounting systems of receipt, supervise and inspect the use of the financial receipt, and strengthen the administration of the Financial Receipt.

       第21条

    各级财政部门应建立财政收据的发放、登记、缴销等管理制度，建立收据财务会计核算制度，监督、检查财政收据的使用，加强财政收据的管理。

  Article 22    All the units shall report the plans of the purchase and obtaining of the Financial Receipt of the next year to the financial department at the same level, or competent department at the upper level according to subordination relation at the end of every year, the financial departments of districts, and counties, and competent department at the municipality level gather them and report to the finance department of this municipality; the detailed measures shall be separately prepared by the finance department of this municipality.

       第22条

    各单位应在每年年底将次年的财政收据领购计划，按财务隶属关系报同级财政部门或上级主管部门，区县财政部门和市级主管部门汇总后报市财政部门，具体办法由市财政部门另定。

Chapter 4 Use, Keeping and Cancellation after verification

    第4章 使用、保管和核销

  Article 23    Where the Financial Receipt is used by the unit, it shall be uniformly purchased obtained and administered by the financial department, and establish, complete the responsibility system of use, registration, keeping, canceling of the financial receipt. The Financial Receipt shall not be lent, transferred, sold, issued as agent, or shall not be used at a discount.

       第23条

    单位使用财政收据，由其财务部门统一领购和管理，并建立健全财政收据使用、登记、保管、核销责任制度。不得转借、转让、出售、代开财政收据，不得拆本使用财政收据。

  Article 24    The Financial Receipt shall be used within the specified scope, and shall be filled in truthfully according to provisions. It shall be, when used, affixed with seal of the unit, or special seal of finance of the unit, or special seal of charge. For the receipt with error contents or purpose, they shall be marked with the word 'Cancelled', and shall be wholly kept. For the Financial Receipt of which the use is not in accordance with the provisions, every unit or individual has the right to refuse payment, and shall not be used as financial evidence of reporting for deletion.

       第24条

    财政收据应在规定的范围内使用，并按规定如实填写。在使用时必须加盖单位公章或单位财务专用章、收费专用章。对填开错误的收据，应注明"作废"字样，并全套保存。对未按规定使用的财政收据，任何单位和个人有权拒绝付款，并不得作为财务报销凭证。

  Article 25    When the unit no longer uses the Financial Receipt due to change of nature or the reasons of removal, suspension, and amalgamation, it shall return the certificate for purchase and obtaining the Financial Receipt and the Financial Receipt left to the finance department at the same level for cancellation and disposal. If the receipt used by the unit is changed due to the policy reasons of the variation of the charge items of this country and so on, the unit shall conduct the alteration formalities of the Financial Receipt at the finance department at the same level in time, and return the Financial Receipt no longer needed to the finance department at the same level for disposal, and shall not transfer, sell or destroy without authorization.

       第25条

    单位因性质改变或撤、停、并等原因不再使用财政收据时，应及时将财政收据领购证和剩余的财政收据交回同级财政部门注销和处理；如因国家收费项目变化等政策原因导致单位使用收据发生变化，单位应及时到同级财政部门办理收据领购变更手续，并将不再使用的财政收据交回同级财政部门处理，不得擅自转让、出售和销毁。

  Article 26    The unit shall designate a special person to keep the Financial Receipt purchased and obtained (receipt with fixed amount shall be deemed as negotiable security). For the stub set of the Financial Receipt issued, the using unit shall keep it for five years, and, after the expiration of the keeping period, shall report to the finance department at the same level to destroy it upon checking. The exceptional unit ,which needs to destroy the stub set of the receipt in advance due to special circumstances, shall report to the finance department at the same level for examination and approval before destroying it.

       第26条

    单位对领购的财政收据要专人保管（定额收据应作为有价证券保管）。对已经开具的财政收据存根联，使用单位应保存五年，保存期满后，报经同级财政部门查验后销毁。个别单位因情况特殊，需提前销毁收据存根联，必须报经同级财政部门批准查验后，方可销毁。

  Article 27    The unit which losses the Financial Receipt shall report to the finance department at the same level in time and make declaration of cancellation in the newspaper.

       第27条

    遗失财政收据的单位应及时向同级财政部门报告，并登报声明作废。

Chapter 5 Supervision and Checking

    第5章 监督检查

  Article 28    The Financial Receipt is subject to the system of inspection. The finance department or the administration institution entrusted by it shall regularly conduct inspection on the financial receipt. The contents of the inspection mainly include:

(1) The circumstances of the printing, purchase and obtaining, using, and keeping of the financial receipt;

(2) The legitimacy of the Financial Receipt used for reporting for deletion and book keeping;

(3) The circumstances of the delivery, use, and administration of the fund collected; and

(4) Checking other materials related to the financial receipt.

       第28条

    财政收据实行稽查制度。财政部门或财政部门委托的收据管理机构应定期对财政收据进行稽查。稽查的主要内容包括：

    （一）印制、领购、使用、保管财政收据的情况；

    （二）凭以报销、记账的财政收据的合法性；

    （三）财政收据所收取资金的解缴、使用和管理情况；

    （四）检查与财政收据有关的其它资料。

  Article 29    The finance departments at all levels shall strengthen the inspection work on the financial receipt, establish the system of inspection. The inspection personnel shall, when conducting the inspection, show the certificate of administrative law enforcement. The unit which prints and uses the Financial Receipt must accept the supervision and checking of the finance department, and reflect the circumstances according to the truth, supply the materials, and shall not prevaricate, decline, or conceal.

       第29条

    各级财政部门要加强财政收据的稽查工作，建立稽查制度。稽查人员进行稽查时，应出示行政执法证。印制和使用财政收据的单位，必须接受财政部门的监督检查，如实反映情况，提供资料，不得推诿、拒绝和隐瞒。

Chapter 6 Legal Responsibilities

    第6章 法律责任

  Article 30    Where the functionary of this country violates these measures, and have committed one of the following acts, the competent organs or supervision authorities shall impose administrative sanctions of demotion, or removal from office up to expulsion according to the gravity of the circumstances to the competent personnel with direct responsibility and other personnel with direct responsibility; and the finance departments may also impose the fine of no more than RMB 1000.

(1) Lending, transferring, selling or buying, agency issuing, and destroying the Financial Receipt without authorization;

(2) Mixed or cross using of the financial receipt;

(3) Arbitrary collection of fee by using the financial receipt;

(4) Using Financial Receipt without authorization, or using the Financial Receipt not according to the provisions;

(5) Using the invalid receipt; or

(6) Failing to turn over the income from the charge of administrative institution, governmental funds and income from fine and confiscation collected by using the Financial Receipt to the finance.

       第30条

    国家工作人员违反本办法，具有下列行为之一的，由主管机关或监察机关对负有直接负责的主管人员和其他直接责任人员，视其情节轻重依法给予降级或撤职直至开除的行政处分，并可由财政部门处以1000元以下罚款。

    （一）擅自转借、转让、买卖、代开、销毁和涂改财政收据的；

    （二）混用或交叉使用财政收据的；

    （三）使用财政收据乱收费的；

    （四）未经批准使用财政收据，或不按规定使用财政收据的；

    （五）使用作废收据的；

    （六）使用财政收据收取的行政事业性收费收入、政府性基金和罚没收入未缴入财政的。

  Article 31    Whoever violates these Measure, and has one of the following behaviors, shall be imposed the fine of less than three times of the illegal amount, and no more than RMB 30000:

(1) Unauthorized carving of the special seal for financial receipt, forge the financial receipt; or

(2) Without the approval of the finance department, taking on the work of printing the Financial Receipt or entrust, transfer the printing work of Financial Receipt without authorization;

       第31条

    违反本办法，具有下列行为之一的，处以违法金额3倍以下不超过30000元的罚款：

    （一）私刻财政收据专用章，伪造财政收据的；

    （二）未经财政部门批准，擅自承印财政收据或将财政收据印刷业务委托、转让的；

  Article 32    Where anyone, in violation these regulations, does not provide the relevant statement, report, materials, certificate, and does not accept the financial supervision and checking, the authorized organ shall, depending on the gravity of the circumstances, render administrative sanctions of warning, demotion, removal from office and up to expulsion against the competent personnel with direct responsibility of and other personnel with direct responsibility of the unit; and the finance department shall suspend the supply of the financial receipt.

       第32条

    违反本办法，不提供有关报表、资料、证件，以及不接受财政监督检查的，由有权机关视其情节轻重对单位直接负责的主管人员和其他直接责任人员，分别给予警告、降级、撤职直至开除处分，并由财政部门暂停供应财政收据。

  Article 33    Whoever violates these Measures with regards to taxation administration, shall be transferred to the tax collection authority for handling according to law.

       第33条

    违反本办法，涉及税收管理的，移送税收征收机关依法处理。

  Article 34    Against the competent personnel with direct responsibly of the unit of losing the financial receipt, the authorized organs shall, according to the gravity of the circumstances, render the administrative sanctions of warning, demotion, removal from office, and up to expulsion.

       第34条

    对遗失财政收据单位直接负责的主管人员和直接责任人员，由有权机关视其情节轻重分别给予警告、降级、撤职直至开除处分。

  Article 35    Where the financial departments and their personnel of receipt administrations and institutions have committed one of the following acts, the competent authority or the supervision authority shall render the administrative sanctions of warning, demotion, removal form office, and up to expulsion against them:

(1) Conducting the printing, purchase, or obtaining of the Financial Receipt without authorization;

(2) Permitting the units or individuals which do not meet the standards to purchase or obtain the Financial Receipt without authorization;

(3) Damaging, and impairing the Financial Receipt without authorization; or

(4) Failing to supply the Financial Receipt to the unit according the provisions.

       第35条

    财政部门及其收据管理机构的工作人员有下列行为之一的，由主管机关或监察机关依法给予警告、降级、撤职直至开除的行政处分：

    （一）擅自进行财政收据印制或领购的；

    （二）擅自同意不符合条件的单位和个人领购财政收据的；

    （三）擅自毁损财政收据的；

    （四）不按规定给单位提供财政收据的；

  Article 36    Whoever violates these Measures and is suspected of committing a crime shall be transferred to the judicial authority to be tried according to law.

       第36条

    违反本办法，涉嫌犯罪的，移送司法机关依法处理。

  Article 37    Where the party concerned refuses to obey the administrative punishments, or disposal decision, it may apply for an administrative review or administrative lawsuit according to law.

       第37条

    当事人对行政处罚、处理决定不服的，可以依法申请行政复议或行政诉讼。

  Article 38    For the violation of these Measures, where there are separate provisions of laws, regulations, and rules, these provisions shall prevail.

       第38条

    违反本办法，法律法规另有规定的，从其规定。

Chapter 7 Supplementary Rule

    第7章 附则

  Article 39    These Measures shall take effect as of XX XXXX 2002.

       第39条

    本办法从2002年月日起执行。