chapter I general provisions article 1 in order to strengthen the management of non-tax revenue, standardize the national income distribution order, enhance the government's macro-control and public service capabilities, and protect the legitimate rights and interests of payers, these regulations are formulated in accordance with relevant laws and regulations and in light of the actual situation of this province. Article 2 These Regulations shall apply to the collection and management, fund management, bill management, supervision and inspection of non-tax revenue within the administrative area of this province. Article 3 The term "non-tax revenue" as mentioned in these Regulations refers to the financial funds obtained by the people's government, other state organs, institutions, social organizations acting as government functions and other organizations in exercising government power according to law, using government credibility, state-owned resources, state-owned assets or providing specific public services. Including:

(1) government fund income;

(2) special income;

(3) administrative fee income;

(4) Confiscation income;

(5) operating income of state-owned capital;

(6) income from paid use of state-owned resources (assets);

(7) Other non-tax revenue.

if the income specified in the preceding paragraph falls within the taxable scope, it shall be managed as non-tax income after paying taxes according to law. Article 4 Non-tax revenue is an important part of fiscal revenue and should be included in fiscal budget management. Article 5 The people's governments at or above the county level shall strengthen their leadership, strictly implement the provisions of laws and regulations on the management of non-tax revenue, formulate the management and supervision system of non-tax revenue according to law, and establish and improve the incentive and restraint mechanism. Article 6 The financial department of the people's government at or above the county level is the competent department of non-tax revenue, and is responsible for the management and supervision of non-tax revenue in a unified way.

relevant departments such as price, audit and supervision shall, according to their respective responsibilities, do a good job in the supervision and management of non-tax revenue. Chapter II Collection and Management Article 7 The items and standards of non-tax revenue shall be set and approved according to laws, regulations and rules and the relevant provisions of the State Council, its relevant departments and the provincial people's government.

no unit or individual may set and approve non-tax revenue items and standards in violation of the provisions of the preceding paragraph. Article 8 Non-tax revenue shall be collected in accordance with the law, and all receivables shall be collected, and shall not be collected beyond the scope and standards.

the payer shall pay the non-tax income in time and in full according to law.

the payer mentioned in these regulations refers to the unit or individual who should pay non-tax income according to law. Article 9 In accordance with the provisions of laws, regulations and rules and the decisions of the State Council, its relevant departments and the provincial people's government, the following units that collect or collect (hereinafter collectively referred to as collection) non-tax revenue from payers are the collecting units:

(1) administrative organs;

(2) other state organs;

(3) public institutions;

(4) social groups and other organizations acting as government functions.

if the collecting unit is not specified, the financial department shall be the collecting unit. Article 1 The collecting entity shall perform the following duties:

(1) Announce the collection items, basis, scope, standards, time, procedures and telephone numbers of non-tax revenue according to law;

(2) timely and fully collect and turn over non-tax revenue;

(3) go through the relevant refund procedures;

(4) to prepare and submit the draft annual budget of non-tax revenue according to regulations;

(5) submitting the basic information of non-tax revenue collection, etc.;

(6) accept the supervision of relevant departments such as finance and auditing, truthfully reflect the situation, and provide relevant accounts, statements, bills and other materials. Eleventh financial departments of the people's governments at or above the county level may entrust the relevant units to collect non-tax revenue, and supervise the collection behavior of the entrusted units.

the entrusted unit shall collect non-tax revenue within the scope of entrustment, and shall not entrust other units to collect non-tax revenue. Article 12 Non-tax revenue shall be paid by direct payment to the treasury or centralized remittance. The specific way is determined by the financial department in accordance with the principles of convenient payment, efficient operation and strong supervision. Article 13 The financial department of the people's government at or above the county level shall set up a settlement account for the remittance and payment of non-tax income for the collection, recording and settlement of non-tax income.

the non-tax income entered into the remittance settlement account shall be promptly turned over to the state treasury or financial special account in accordance with the regulations. Article 14 Non-tax revenue shall be subject to the separation system of billing by the collecting unit, collection by the bank and collection under the supervision of the financial department.

if it is levied on the spot according to law or needs to be levied on the spot with the approval of the financial department, the collecting unit and the entrusted unit shall, in accordance with the regulations, pay the full amount of the money collected into the bank account specified by the financial department. Fifteenth according to the law of non tax revenue to be settled, the payer will pay the money into the financial department of non tax revenue settlement account for liquidation. Article 16 Where a payer submits a written application for reduction, exemption or deferment of non-tax income in accordance with the relevant provisions, it shall be audited by the collecting unit or the entrusted unit and reported to the finance and relevant departments for handling according to the examination and approval authority. Article 17 In any of the following circumstances, the refund shall be handled:

(1) raising the standard and expanding the scope without authorization;

(2) technical errors need to be refunded;

(3) other refunds approved by the financial department.

if the payer requests to refund the payment, he shall submit a written application to the collecting unit or the entrusted unit. The collecting unit or the entrusted unit shall verify it within 1 working days and report it to the financial department of the people's government at the corresponding level for approval.

if the collecting unit or the entrusted unit finds it necessary to refund the payment to the payer, it shall submit a written application within 5 working days and report it to the financial department of the people's government at the corresponding level for examination and approval.

after receiving the application for refund of payment, if it belongs to the management authority at the same level, it shall be examined and approved within 1 working days. If the examination and approval agree to refund the payment, the financial department, the collecting unit or the entrusted unit shall refund the payment within 1 working days; Non-tax revenue involved in the management of the financial department at a higher level shall be audited within 15 working days and submitted for approval according to the prescribed procedures.