financial bills refer to the income obtained by state organs, institutions, institutions authorized by laws and regulations to manage public affairs, social groups and other organizations acting as government functions (hereinafter referred to as collecting units), which are uniformly printed and distributed by the Provincial Department of Finance, collect or collect government non-tax income, and non-profit medical institutions organized by the government to engage in medical services. Social organizations collect membership fees, and the above-mentioned collecting units carry out financial settlement activities, etc., and should use the financial behavior of financial bills to issue receipts or payment vouchers to citizens, legal persons and other organizations.

financial bills are the legal vouchers of financial revenue and expenditure of units and the original vouchers of accounting. They are also the important vouchers for banks to act as agents for government non-tax revenue business, and are the important basis for supervision and inspection by finance, auditing and supervision departments.

types of financial bills

I. classification according to the nature of par funds

financial non-tax revenue bills: government non-tax revenue bills include administrative fees bills, government fund bills, confiscated bills, non-tax revenue general contributions, and government non-tax revenue bills. The scope of application of various government non-tax revenue bills is as follows:

1. Administrative fee bills. Applicable to receipt vouchers issued by state organs, institutions, social organizations and other organizations acting as government functions when collecting administrative fees from specific clients with the approval of the provincial people's government of the State Council and its financial and price departments.

2. government fund bills. Applicable to the State Council or the receipt issued when collecting relevant government funds from citizens, legal persons and other organizations free of charge according to the regulations on the management of government funds approved by the Ministry of Finance.

3. confiscated bills. It is applicable to the vouchers issued by law enforcement agencies or collection agencies entrusted by law enforcement agencies when collecting confiscated property from citizens, legal persons or other organizations.

4. General notes for government non-tax revenue. It is applicable to state organs and institutions at all levels, as well as social groups and other organizations acting as government functions, which use the political power, government reputation, national resources and state-owned assets according to law or provide specific public services and quasi-public services to obtain government non-tax revenue.

II. Classification according to the characteristics of bills

It can be divided into general bills and special bills. The former refers to bills with general nature that can meet the needs of general government non-tax revenue collection and management. The latter refers to the special-purpose bill with a specific style, which is designed according to the characteristics of non-tax revenue and cannot meet the needs of government non-tax revenue collection and management.

iii. Classification according to the characteristics of face setting

It can be divided into fixed bills and non-fixed bills. The former refers to a financial bill with a fixed amount on its face and no need to fill it in when it is used. The latter refers to financial bills that have no fixed amount and need to be filled in manually by the drawer or printed by computer. Four, according to the classification of financial bills, it can be divided into two categories: handwritten bills and machine-typed bills. The former refers to the financial bills that are filled in manually by the user according to the relevant regulations. The latter refers to the financial bills printed by the user on the computer according to the relevant provisions and the items and standards set in advance in the computer.

iv. other financial bills

other financial bills mainly include current settlement bills, receipts for membership fees of social organizations, medical bills, donation receipts and other financial bills.

1. Current settlement bills. Refers to the state organs, institutions, social organizations, non-profit medical institutions organized by the government in the event of temporary collection and payment, collection and payment and internal settlement business issued by the certificate. Current settlement bills shall not be used as reimbursement vouchers.

2. Receipt of membership fees of social organizations. Refers to the collection voucher issued when collecting membership fees from individuals and unit members registered and established according to law.

3. Medical bills. It is applicable to the receipt voucher issued by the government-sponsored non-profit medical institutions when they obtain income from medical services. Donation receipt. Refers to the vouchers issued by state organs, institutions, social organizations and other wanted recipients of donations in accordance with the Law of the People's Republic of China on Donations to Public Welfare. Among them, the non-directional monetary donation income accepted in the name of the government is included in the management of government non-tax revenue bills.