(a) about the fund turned over to finance.

After the government funds are included in the budget management, the income shall be paid into the state treasury in accordance with the regulations of People's Republic of China (PRC) Municipality on the administration of fiscal treasury. Included in the budget management of government funds in addition to the rural education surcharge by the tax or financial sector collection and management, other funds by the Ministry of Finance Commissioner Office at the same level or the financial sector at the same level entrusted by the department collection and management. In order to do a good job in revenue collection and management, in principle, it is still levied according to the current management measures, that is, the budgetary revenue of the central fund originally supervised by the Commissioner's offices in various places of the Ministry of Finance is still supervised and put into storage by the Commissioner's office, and the funds originally collected by the central competent department are still collected by the central competent department, and paid to the state treasury in monthly installments according to the situation of fund collection. Funds originally collected by local departments are still collected by local authorities. When the funds are turned over to the state treasury, they should be turned over to the central treasury or local treasury respectively according to the budget level of the funds, that is, all the budgetary revenues of the central funds are turned over to the central general treasury, all the budgetary revenues of local funds are turned over to the local treasury, and the budgetary revenues of funds enjoyed by the central and local governments are turned over to the local treasury by the local tax collection departments according to the prescribed proportion, and the part belonging to the central revenue is turned over to the centralized treasury of the central competent department. The income of the fund that needs to be taxed shall be turned over to the state treasury after deducting the taxable amount.

In order to strengthen the management of fund income payment to the treasury and prevent mixed treasury, the central competent department and local collection departments or units should establish and improve the fund income distribution and treasury reconciliation system, especially the reconciliation of income remittance and payment.

Grassroots collection units and competent departments should strictly manage the fund income turned over to the state treasury, open a special account to be paid in the national bank, and send all the income to the special account every day. No unit or department may convert the funds payable in the special account into savings deposits or mix them into the fund deposit account of the unit. The funds in the special account shall be paid within the prescribed time limit and shall not be used for support or interception.

Fund income shall be paid into the state treasury by using the "general contribution book". The contents listed in the payment book must be complete and correct. Among them, if it is paid into the central treasury, the filling method is as follows: the column of "financial organ", "Ministry of Finance" and the column of "budget level" and "central level"; The "budget subject" column is filled in according to the "fund budget income subject" issued by the Ministry of Finance. Paid into the local treasury according to the financial institutions at the same level, the budget level and the Ministry of Finance issued the "fund budget income account".