I'd like to show you three documents-Measures for the Administration of Financial Bills, Supplementary Notice of the Ministry of Finance on Issues Related to the Use and Management of Funds Settlement Bills in Administrative Institutions, and Interim Measures for the Use and Management of Funds Settlement Bills in Administrative Institutions.

Measures for the Administration of Financial Bills (Order No.7 of the Ministry of Finance on October 22, 212)

Article 6 The types and scope of application of financial bills are as follows:

Chapter II Types, scope of application and contents of financial bills

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(II) Settlement bills

Settlement bills of funds refer to temporary receipts of administrative institutions.

supplementary notice of the Ministry of finance on issues related to the use and management of settlement bills for capital transactions of administrative institutions (caizong [21] No.111 of November 28, 21)

1. The funds allocated by the financial department by administrative institutions can be accounted for by bank settlement vouchers. Among them, the administrative institutions that have implemented the reform of centralized treasury payment, in accordance with the provisions of the Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Pilot Accounting of the Treasury Management System (Caiku [21] No.54), can be accounted for by the Notice of Accounting for Direct Fiscal Payment or the Notice of Receipt of Financial Authorized Payment Amount and related bank settlement vouchers.

2. If the administrative institution obtains the funds allocated by the superior competent department, which forms its own income and no longer transfers it to the subordinate unit, it can be accounted for with the bank settlement voucher; Transfers to subordinate units belong to the nature of temporary collection, and administrative institutions can be used to settle bills.

3. If an administrative institution obtains funds for capital construction investment and scientific research projects allocated by departments with horizontal fund distribution rights (including investment departments, science and technology departments, the National Natural Science Fund Management Committee and the National Publishing Fund Management Committee, etc.), which forms its own income, it can be accounted for by bank settlement vouchers; Transfers to subordinate units or other relevant designated cooperative units belong to the nature of temporary collection, and administrative institutions can be used to settle bills.

4. The current funds between administrative units without financial affiliation shall be accounted for by bank settlement vouchers.

5. Tax invoices should be used for the current funds between institutions without financial affiliation, such as research projects between research institutes, universities, and research institutes and universities, which involve taxable funds; Non-taxable funds shall be accounted for with bank settlement vouchers.

Interim Measures for the Administration of the Use of Capital Transaction Settlement Bills in Administrative Institutions (Caizong [21] No.1 on January 5, 21)

Article 7 The following acts may be used:

(1) Funds temporarily received by administrative institutions. Temporarily collected by administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, and do not constitute the income of the unit, such as deposits, deposits, deposits and other temporarily collected funds.

(2) Administrative institutions collect money. It is collected by administrative institutions on their behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone charges, etc.

(3) other fund transactions between departments within the unit and between units and individuals that do not constitute the income of the unit.

(4) other fund transactions that are not recognized by the financial department as the income of administrative institutions.

Article 8 The following acts shall not use the bills for settlement of capital transactions:

(1) Administrative institutions shall provide the following services on a voluntary and paid basis, and the fees are business service fees, so tax invoices shall be used according to law, and the bills for settlement of capital transactions shall not be used.

1. Information consultation, technical consultation, technical development, transfer of technical achievements and technical service charges;

2. Fees for voluntary participation in training and conferences by relevant units and individuals, except for the mandatory training business as stipulated by laws and regulations and the State Council departmental rules;

3. international exchange service fees charged for organizing short-term overseas training and providing domestic services for foreign personnel working in China;

4. Service fees such as booth fees charged for organizing exhibitions and trade fairs;

5. The fees charged to the subscribing units and individuals for starting publications and publishing books;

6. Fees charged for performing activities and providing audio and video recording services;

7. photocopying fee, typing fee and information fee;

8. other business service charges.

(2) government non-tax revenue, such as administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, confiscated income, donation income accepted in the name of the government, and centralized income of the competent authorities, shall use corresponding financial bills such as administrative fees bills, government fund bills, confiscated bills, and general contributions for non-tax revenue in accordance with regulations, and shall not use funds settlement bills.

(3) when an administrative institution is entrusted by a government non-tax revenue collecting unit to collect government non-tax revenue on its behalf, it shall use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue in accordance with the relevant entrustment procedures, and shall not use funds to settle bills.

(4) social organizations collect membership dues and use special receipts for membership dues of social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units receiving donation income and using donation bills are not allowed to use fund settlement bills.

(5) The allocated funds, financial subsidy income and higher-level subsidy income obtained by administrative institutions form the income of the unit, and it is not allowed to use the bills for settlement of funds.

(6) other acts recognized by the financial department.