The income of the lottery public welfare fund is divided into the central lottery public welfare fund and the local lottery public welfare fund according to the hierarchy. Since 2005, the allocation policy of lottery public welfare fund has been adjusted as follows:
1. The lottery public welfare fund is distributed between the central and local governments according to the ratio of 50: 50.
2 lottery public welfare funds centralized by the central government shall be distributed among social security funds, special public welfare funds, the Ministry of Civil Affairs and the State Sports General Administration according to the proportion of 60%, 30%, 5% and 5%.
3. The lottery public welfare fund retained by the local government separates the welfare lottery from the sports lottery and insists on using it according to the purpose of lottery issuance. The financial department of the provincial people's government shall study and determine the distribution principle in conjunction with the civil affairs and sports departments.
(two) welfare lottery income, sports lottery income and other lottery income.
According to the types of lottery tickets, the income of lottery public welfare funds is divided into welfare lottery public welfare funds, sports lottery public welfare funds and other lottery public welfare funds.
1. Income from welfare lottery public welfare fund. Welfare lottery refers to a valuable certificate issued to raise social welfare funds, printed with numbers, graphics or words, for people to buy voluntarily and determine whether to buy or not according to specific rules to get bonuses. The voucher must be marked with the words "China Welfare Lottery", indicating the face price, and printed with the name of the issuing unit and printing house. Welfare lottery can't be used in circulation without repayment of principal and loss reporting. Welfare lottery public welfare fund refers to the extra-budgetary funds specially used to develop social welfare undertakings raised by issuing China welfare lottery according to the relevant provisions of the state, which mainly includes: (1) the net income after deducting the redemption and management fees from the total sales of welfare lottery in China; (2) There is no prize pool in lottery sales. (3) Interest on bank deposits of social welfare funds.
Social welfare funds shall be retained and used in proportion. The central level retention ratio is 5% of the total lottery sales; Provincial and municipal retention ratio shall not exceed 5% of the total lottery sales; The county-level retention ratio shall not be less than 20% of the total lottery sales. At the beginning of the year, the civil affairs department should prepare the social welfare fund revenue and expenditure plan according to the regulations and submit it to the finance department at the same level. At the end of the year, the final accounts of social welfare funds shall be prepared and reported to the finance department at the same level for approval.
In China, the sales of welfare lottery tickets are constantly setting new records. In the past ten years, the lottery sales revenue has exceeded 1 trillion yuan. According to the regulations, in addition to the cost and bonus, the income from welfare lottery should be used for social welfare undertakings-"helping the elderly, helping the disabled, saving orphans, helping the poor and providing disaster relief", among which "helping the elderly" is the first purpose of the welfare lottery public welfare fund. By the end of 20 14, the welfare fund used by the civil affairs system for welfare projects for the elderly reached 47.457 billion yuan, and financial departments at all levels also invested heavily in providing for the elderly.
20 1 1 141From October to February, the National Audit Office conducted spot-check audits on the provincial financial, civil affairs and sports administrative departments of 18 provinces and 4,965 lottery-funded projects, and found that the illegal amount was16.9 billion yuan. The problem involves about 854 public welfare projects, accounting for 17% of the sampled public welfare projects. The National Audit Office suggested that rectification should be carried out according to law, accountability should be investigated, and a sound accountability and accountability mechanism should be established. The use of public funds cannot be like spilled water, and public welfare projects cannot rely solely on goodwill and enthusiasm. We must rely on professional and responsible organizations and accept strict and meticulous supervision through scientific and reasonable procedures to ensure that public welfare projects aimed at doing good can start with "goodness" and end with "goodness".
2 sports lottery revenue. Sports lottery public welfare fund refers to the funds earmarked for the development of sports undertakings, which are extracted from the sales revenue of sports lottery according to the specified proportion with the approval of the State Council. Sports lottery public welfare fund in accordance with the "measures" management of extrabudgetary funds into the financial accounts, the implementation of two lines of revenue and expenditure. The State Sports General Administration is the administrative functional department for the management of public welfare funds, and is responsible for the management, supervision and inspection of public welfare funds throughout the country. Local sports administrative departments at all levels are the administrative functional departments of local public welfare funds management, and are responsible for the management, supervision and inspection of local public welfare funds. Sports lottery management center is responsible for the collection and distribution of daily public welfare funds under the leadership of the sports administrative department.
The source and composition of sports lottery public welfare fund: (1) the funds drawn from the total sales of sports lottery at a rate of not less than 30%; (2) the public welfare fund paid by the lower level according to the prescribed proportion; (3) Interest income of sports lottery public welfare fund; (4) Abandon the instant lottery revenue.
Sports administrative departments at all levels should extract public welfare funds in strict accordance with the scope and proportion stipulated by national laws, regulations and systems, and shall not arbitrarily adjust the scope and proportion without authorization or in violation of regulations. According to the provisions of the timely delivery of funds to the finance at the same level and the higher authorities. No unit or individual may intercept or collect money from others, and may not set up a "small treasury" privately. Sports administrative departments at all levels must submit the next annual public welfare fund revenue and expenditure plan and the final accounts of this year's public welfare fund to the financial department at the same level and the sports administrative department at the higher level within the specified time, and the report will be used as the basis for the superior sports administrative department and the financial department at the same level to review the sports lottery public welfare fund declaration items.