Chapter I General Provisions Article 1 These Provisions are formulated in accordance with the relevant provisions of the State in order to strengthen the administration of administrative fees, stop arbitrary charges, safeguard the interests of the State and protect the legitimate rights and interests of citizens, legal persons and other organizations. Article 2 The bills of administrative fees mentioned in these Provisions (hereinafter referred to as the bills of fees) refer to the receipt certificates issued by state organs, institutions and social organizations (hereinafter referred to as the charging units) in accordance with the charging items and standards approved by the competent authorities when they implement administrative fees to the management and service objects.

Charged bills are the legal vouchers of financial revenue and expenditure of charging units and the original vouchers of accounting, and are the basis for supervision and inspection by financial, price, auditing and tax departments. Article 3 These Provisions shall apply to the acts of printing, receiving, purchasing, using, distributing, keeping and destroying charge bills in this province. Article 4 The financial departments at all levels are the competent departments of charge bills, and are responsible for the formulation, purchase, distribution, supervision and management of charge bills used by charge units at the same level according to their management authority. Fifth price, auditing, public security, taxation and other competent departments and charging units shall, within the scope of their respective duties, cooperate with the financial department to do a good job in the supervision and management of charging bills. Chapter II Types and Scope of Application of Charge Bills Article 6 Charge Bills are divided into unified (general) charge bills and special charge bills.

The unified toll bill refers to the general toll bill that can meet the general toll characteristics; Special toll bills refer to toll bills with specific format requirements that cannot be met by unified toll bills. Special toll bills are divided into fixed and non-fixed.

The specific types, contact times, contents, styles and specifications of charge bills shall be stipulated separately by the provincial finance department. Article 7 The scope of application of bill of charges is: administrative charge, institutional fees and funds (including special funds and surcharges) that are not subject to business tax; All fees and fund projects involving the collection of business tax should be included in tax management, tax registration and the use of tax invoices. Chapter III Printing of Charge Bills Article 8 Charge bills shall be printed by printing enterprises designated by the provincial finance department, and no other unit or individual may print charge bills unless otherwise stipulated by the state.

Some special bills can be uniformly printed by the provincial finance department, the municipal finance department or the relevant departments of the province.

It is forbidden to print or forge bills without authorization. Ninth central units in the province to use the central competent department in accordance with the provisions of the unified printing of bills, the unit should be reported to the provincial finance department for the record. The central competent department shall stipulate the format and content of the bill of charges, which shall be uniformly printed by the provincial financial department. Units stationed in the province apply to the Provincial Department of Finance, and after examination and approval, they will be printed by printing enterprises designated by the Provincial Department of Finance. Article 10 A printing enterprise that prints charge bills shall print charge bills in accordance with the name, style, quantity and number approved by the provincial finance department. Without the approval of the provincial finance department, an enterprise that prints charge bills may not entrust or transfer the charge bill printing business to other enterprises.

Printing enterprises that print charge bills shall formulate measures for the custody of charge bills and charge bills producer seals, implement the system of special person in charge, and summarize and report the printing of annual charge bills to the provincial finance department at the end of each year. Eleventh bills of charges shall be overprinted with the producer seal of administrative bills of charge of Jiangxi Provincial Department of Finance. The shape, specifications and printing color of the producer seal shall be stipulated separately by the provincial finance department. No other unit or individual may make a producer seal for the bill of charges. Chapter IV Collection and Purchase of Charge Bills Article 12 Units that collect and purchase charge bills shall apply to the finance department at the same level, provide documents approved by the finance and price departments at or above the provincial level, the License for Administrative Charges in Jiangxi Province and other relevant certificates, and affix the financial seal or special seal for charges. After examination, it will be issued with the Certificate of Collecting and Purchasing Charge Bills in Jiangxi Province.

The charging unit shall, with the receipt and purchase certificate of the charging bill and the letter of introduction from the unit, receive and purchase the charging bill from the administrator of the charging bill to the financial department at the same level, and pay the fee according to the regulations.

Charged bills used by non-independent accounting toll stations (stations) are uniformly collected by the financial department of the unit.

The directly affiliated institutions and subordinate units of the central and the State Council departments in this province and the directly affiliated units of the provincial departments in various places, except as otherwise provided by the state or entrusted by the provincial finance department, shall be uniformly purchased by the provincial finance department. Thirteenth bills shall be purchased in limited quantities, and the financial department shall verify the quantity of each purchase according to the specific conditions of the charging unit.

If a charging unit needs to buy a new charging bill, it shall send the stub of the charging bill purchased last time to the financial department that issued the charging bill for verification, and the units with large consumption shall be written off by the sects of the Ministry of Finance. Article 14 The financial department shall announce the specific procedures and measures for receiving and purchasing charge bills, and provide guidance and services for the units receiving and purchasing charge bills. Chapter V Use and Custody of Charge Bills Article 15 A charge unit shall issue charge bills to the payer in accordance with the charge items and standards approved by the finance and price departments at or above the provincial level. Article 16 When issuing bills for charges, the names and standards of charging items shall not be changed, and they shall be truthfully issued in accordance with the prescribed time limit, sequence, columns and joint times, and stamped with the financial seal of the unit or the special seal for charges. The use of electronic computers to issue charge bills shall use the microcomputer charge bills under the unified supervision of the provincial finance department, and the stubs issued shall be bound into volumes according to the sequence number.