Article 2 For the purposes of these Measures, the term "bills for settlement of funds between administrative institutions" refers to the vouchers issued by state organs, institutions, social organizations and other organizations authorized by laws and regulations with the function of managing public affairs (hereinafter referred to as administrative institutions) when economic activities such as temporary collection, collection and settlement of internal funds occur.
Article 3 The bills for settlement of capital transactions are the original vouchers for accounting and the basis for supervision and inspection by the departments of finance, taxation, auditing and supervision.
Article 4 These Measures shall apply to activities such as printing, purchasing, issuing, using, keeping, checking and inspecting the settlement bills of capital transactions.
Article 5 The financial departments at all levels are the competent departments of fund settlement bills, and are responsible for the printing, distribution, storage, verification and inspection of fund settlement bills according to the division of functions and management authority.
Chapter II Contents and Scope of Application of Capital Transaction Settlement Notes
Article 6 The basic contents of a capital transaction settlement bill include the bill name, bill code, drawer's seal, payer, billing date, collection item, quantity, amount, payee, payee and joint bill.
Generally, the fund transaction settlement bill should be set in triplicate, including stub copy, receipt copy and bookkeeping copy, and each copy should be distinguished by different colors.
Seventh the following acts, you can use funds to settle bills:
(1) Temporary collection by administrative institutions. Temporary receipts from administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, do not constitute deposits, deposits, deposits and other temporary receipts from this unit.
(2) Money collected by administrative institutions. It is collected by the administrative institution on its behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone fees, etc.
(three) other funds between departments within the unit, between units and individuals that do not constitute unit income.
(four) other funds that are not recognized by the financial department as the income of administrative institutions.
Eighth the following acts, shall not use funds to settle bills:
(1) Administrative institutions shall provide the following services on a voluntary and paid basis, and the fees shall be business service fees. Tax invoices shall be used according to law, and bills shall not be settled with funds.
1. Information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;
2. The expenses for the relevant units and individuals to voluntarily participate in training and meetings, except for the mandatory training business stipulated by laws, regulations and the State Council departmental rules;
3. International exchange service fees charged for foreigners working in China to organize short-term training abroad and provide domestic services;
4. Service fees such as booth fees charged for organizing exhibitions and fairs;
5. Fees charged to subscription units and individuals for starting publications and publishing books;
6. Fees charged for carrying out activities and providing audio and video recording services;
7. Copying fee, typing fee and information fee;
8. Other commercial service charges.
(II) Government non-tax revenue such as administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, incomes from fines and confiscations, donations received in the name of the government, centralized income of the competent authorities, etc. shall use corresponding administrative fees bills, government fund bills, confiscated bills, general contributions of non-tax revenue and other financial bills in accordance with regulations, and shall not use funds to settle bills.
(3) When an administrative institution is entrusted by a government non-tax revenue collecting unit to collect government non-tax revenue, it shall use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue in accordance with the relevant entrustment procedures, and shall not use funds to settle bills.
(four) social organizations collect membership fee income and use special receipts for social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units that receive donation income and use donation bills may not use funds to settle bills.
(five) the unit income formed by the allocation of funds, financial subsidies, higher subsidies and other income obtained by administrative institutions shall not be settled by funds.
(six) other acts identified by the financial department.
Chapter III Printing, Purchase and Issuance of Capital Transaction Settlement Notes
Article 9 The bills for settlement of capital transactions shall be uniformly printed by the Ministry of Finance or the provincial financial department, and shall be overprinted with the producer seal of financial bills in a unified national style.
Article 10 In principle, bills for settlement of capital transactions shall be collected and purchased by administrative institutions with independent accounting and sound accounting systems from financial bill supervision institutions at the same level.
Article 11 The system of purchasing and receiving bills for settlement of capital transactions shall be implemented, including purchase of bills, time limit, inspection of old ones and purchase of new ones.
Article 12 When an administrative institution applies for a fund settlement bill for the first time, it shall provide a receipt and an application for receipt and purchase of financial bills. The application for purchase shall specify the scope of use and items of the purchase fund settlement bill in detail.
The financial bill supervision institution shall, in accordance with these Measures, review the scope of use and projects of the fund settlement bills provided by administrative institutions, and approve those that meet the scope of application of the fund settlement bills; The bills that do not meet the scope of application shall not be approved, and the reasons shall be explained to the purchasing unit.
If an administrative institution has not obtained the Purchase Certificate of Financial Bills, it shall handle the Purchase Certificate of Financial Bills in accordance with the prescribed procedures.
Thirteenth administrative institutions to buy funds settlement bills again, it shall issue a certificate of purchase of financial bills, and submit the purpose and stub of the last purchase of funds settlement bills. The purchase can only be continued after the financial bill regulatory agency at the same level has examined and confirmed and written off.
Fourteenth administrative institutions to buy capital settlement bills to implement limited distribution, each purchase quantity generally does not exceed the needs of the unit for six months.
Fifteenth administrative institutions shall, when purchasing financial bills, pay the cost of financial bills to the financial bill supervision institution in accordance with the charging standards set by the competent price department at or above the provincial level in conjunction with the financial department at the same level.
Chapter IV Use and Custody of Settlement Notes for Capital Transactions
Sixteenth administrative institutions must issue capital settlement bills in strict accordance with the scope of use approved by the financial bills regulatory agencies, and may not use capital settlement bills beyond the scope.
If an administrative institution fails to use the bill for settlement of funds in accordance with the regulations, the payer and the individual have the right to refuse to pay, and the financial department will not record it.
Article 17 An administrative institution shall use the bill for settlement of capital transactions according to the bill number and paragraph order, and fill in the bill for settlement of capital transactions, with clear handwriting, complete and true contents, complete seals and consistent contents and amounts. If there is any mistake, it should be filled in separately. Bills that are invalidated due to filling errors shall be stamped with an invalid stamp or marked with the word "invalid", and all copies shall be kept intact and shall not be destroyed without permission.
Article 18 The recipients of fund settlement bills shall not transfer, lend, open, buy, sell, destroy or alter the fund settlement bills, and shall not mix the fund settlement bills with other financial bills and tax invoices.
Article 19 An administrative institution shall establish a management system for capital transaction settlement bills, establish a management ledger, designate a special person to be responsible for the purchase, registration and custody of capital transaction settlement bills, and submit the purchase, use and balance of capital transaction settlement bills to the financial bill management institution at the same level according to regulations.
Twentieth administrative institutions should check whether there are missing pages, wrong numbers, damage and so on. , and promptly returned to the financial bill supervision institutions.
Article 21 If an administrative institution loses a bill for settlement of capital transactions, it shall declare it invalid in the news media at or above the county level in time, and submit the reasons for the loss and other relevant information in writing to the financial bill supervision institution that originally issued the bill for settlement of capital transactions for the record.
Twenty-second administrative institutions shall properly keep the stub of the issued funds settlement bill, and the retention period of the stub of the bill is generally 5 years.
Article 23 The administrative institution shall be responsible for registering the stub of the fund settlement bills that need to be destroyed at the expiration of the preservation period and the unused fund settlement bills that need to be invalidated and destroyed, and after reporting to the financial bill supervision institution at the same level for approval, the financial bill supervision institution at the same level shall organize the destruction.
Article 24 When an administrative institution cancels, reorganizes or merges, it shall register the used fund settlement bill stubs and the unused fund settlement bill stubs when going through the formalities for the change or cancellation of the financial bill purchase certificate, and submit them to the financial bill supervision institution at the same level for unified destruction.
Twenty-fifth the financial departments of provinces, autonomous regions and municipalities directly under the central government shall generally issue and use the settlement bills of capital transactions within their own administrative regions, and shall not issue and use them across administrative regions, except for administrative institutions stationed in other provinces, autonomous regions and municipalities directly under the central government.
Chapter V Supervision and Inspection
Twenty-sixth financial departments at all levels shall, according to the actual situation and management needs, conduct annual inspections on the purchase, use and storage of capital settlement bills, and may also conduct regular or irregular special inspections.
Twenty-seventh administrative institutions should consciously accept the supervision and inspection of the financial sector, truthfully reflect the situation, provide relevant information, and shall not conceal the situation, resort to deceit or refuse or hinder the supervision and inspection.
Twenty-eighth in violation of the provisions of the purchase, use and management of capital settlement bills, the financial department shall order the administrative institutions to make rectification within a time limit, and suspend the issuance of capital settlement bills during the rectification period. At the same time, in accordance with the Regulations on Punishment of Financial Violations (Order No.427th of the State Council) and other regulations, those suspected of committing crimes shall be transferred to judicial organs for criminal responsibility.
Twenty-ninth financial departments at all levels shall supervise and inspect the management of the use of fund settlement bills in accordance with the prescribed procedures and requirements, and shall not abuse their powers or engage in malpractices for selfish ends, and shall not charge any fees to the inspected administrative institutions.