In areas where the handling agency has established revenue accounts, when fund allocation business occurs, the financial department shall allocate funds from the special financial account to the same level of handling according to the payment plan of the handling agency (referred to as the payment plan, the same below)

The expenditure account of the institution enters the lower-level financial account through the income account of the lower-level handling agency; when fund transfer business occurs, the financial department should transfer the funds from the special financial account to the handling agency at the same level according to the payment plan of the handling agency

The expenditure account of the higher-level agency enters the higher-level financial account through the income account of the higher-level agency.

When fund transfer business occurs, the financial department shall transfer the funds from the special financial account to the expenditure account of the handling institution at the same level according to the payment plan of the handling institution, and enter the special fiscal account through the income account of the handling institution at the place where the fund is received.

In areas where there are no revenue accounts, if funds are transferred from upper to lower levels, the financial department shall transfer funds from the upper level special financial account to the lower level special financial account or from the lower level special financial account to the upper level special financial account according to the payment plan.

The financial department and handling agencies shall keep accounts based on the payment vouchers from the special financial account.

When fund transfer business occurs, the financial department shall directly transfer the funds from the special financial account to the special financial account of the place where the fund is received according to the payment plan.

In areas with higher coordinating levels and no special fiscal accounts at lower levels, when fund allocation business occurs, the superior financial department should allocate the funds from the special financial account to the expenditure account of the handling agency at the same level according to the payment plan, and then transfer it to

Expenditure accounts of lower-level agencies.

When fund transfer business occurs, it will be transferred directly from the lower-level income account to the upper-level income account, and then transferred to the upper-level financial account.

In the event of inter-provincial employee basic medical insurance and urban and rural residents basic medical insurance fund allocation business, the financial department should directly transfer the funds from the provincial fiscal account of the province (district, city) to the province (district, city) according to the allocation plan.

Municipal) provincial-level financial accounts.

If there is no special fiscal account at the provincial level, the provincial capital city can be entrusted with the inter-provincial social insurance fund allocation business.