Notice of the Ministry of Finance on Strengthening the Management of Government Non-tax Revenue (Caizong [2004] No.53)

1. Define the scope of government non-tax revenue management: According to the requirements of establishing and improving the public finance system, the scope of government non-tax revenue management includes: 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, confiscation income, donation income accepted in the name of the government, centralized income of competent authorities and interest income generated by government financial funds.

Supplementary information:

Notice of the Ministry of Finance on Strengthening the Management of Non-tax Revenue (Caizong [2004] No.53)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the Finance Bureau of Xinjiang Production and Construction Corps, and the offices of the financial Ombudsman of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning:

Government non-tax revenue is an important part of government revenue. Strengthening the management of government non-tax revenue is an objective requirement to straighten out the distribution relationship of the government and improve the function of public finance. In recent years, financial departments at all levels have made useful explorations in strengthening the management of government non-tax revenue and establishing a sound supervision and management system, which has played a positive role in standardizing the order of government revenue distribution and preventing corruption from the source. However, due to different understandings, unclear government non-tax revenue policy boundaries, lagging system reform and legal system construction, there are still problems such as irregular management and low operational efficiency. In order to implement the spirit of the Central Committee of the Communist Party of China's Decision on Perfecting the Socialist Market Economic System and strengthen the management of government non-tax revenue, relevant matters are hereby notified as follows:

The first is to clarify the scope of government non-tax revenue management

Government non-tax revenue refers to the financial funds obtained by governments at all levels, state organs, institutions, social organizations acting as government functions and other organizations in accordance with the law by using government power, government reputation, national resources, state-owned assets or providing specific public services to meet the needs of the public or the public. It is an important part of government revenue and government participation. According to the requirements of establishing and perfecting the public finance system, the scope of government non-tax revenue management includes: administrative fees, government funds, paid use of state-owned resources, paid use of state-owned assets, state-owned capital operating income, lottery public welfare fund, confiscation income, donation income accepted in the name of the government, centralized income of competent departments and interest income generated by government financial funds. Social security funds and housing accumulation funds are not included in the scope of government non-tax revenue management.

Second, classify and standardize the management of government non-tax revenue.

Government non-tax revenue should be raised in accordance with the law, and efforts should be made to tap the revenue potential and implement classified and standardized management.

(1) Strictly examine and approve the management of fee-based funds and reasonably control the scale of fee-based funds. First, strict examination and approval of fee-based funds. Administrative fees refer to the fees charged by state organs, institutions, social organizations and other organizations to specific clients in the process of providing specific services to citizens and legal persons in accordance with the relevant provisions of laws, administrative regulations and local regulations and other procedures approved by the State Council. The Ministry of Finance and the financial departments of provinces, autonomous regions and municipalities directly under the Central Government shall, in conjunction with the competent price departments at the same level, examine and approve administrative fees, and must strictly implement the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29) and the Decision of the State Council, the Central Committee of the Communist Party of China on Governing the Problems of Overcharging, Imposing Fine and Apportioning from Enterprises (Zhong Fa [65438+). Among them, the examination and approval of administrative licensing fees should strictly implement the Administrative Licensing Law of People's Republic of China (PRC). Except as otherwise provided by laws and administrative regulations, administrative organs shall not approve fees when implementing administrative licensing, supervising and inspecting administrative licensing matters, and providing a format text of an application for administrative licensing. Government funds refer to special financial funds collected by governments at all levels and their subordinate departments from citizens, legal persons and other organizations to support the development of a public enterprise according to laws, administrative regulations and relevant documents of the CPC Central Committee and the State Council. The collection of government funds must be reported to the Ministry of Finance for approval in accordance with the regulations of the State Council, and important government fund projects shall be reported to the State Council for approval by the Ministry of Finance. It is strictly forbidden for all regions and departments to examine and approve administrative fees and government fund projects beyond their authority, expand the scope of collection and raise the collection standards. It is forbidden to approve the collection of government funds in disguised form in the name of administrative fees. Without the approval of the Ministry of Finance and the financial departments of provinces, autonomous regions and municipalities directly under the Central Government, it is strictly prohibited to convert administrative fees into operational service fees or to approve administrative fees as operational service fees. It is forbidden to continue to collect administrative fees and government funds that have been explicitly cancelled by the state. The second is to continue to clean up and rectify the charging fund. On the basis of rectification, we will cancel illegal and unreasonable administrative fees and government fund projects, and reasonably control the scale of administrative fees and government funds. The third is to standardize the collection of fee-based funds. Administrative fees and government funds approved by the examination and approval procedures prescribed by the state must be collected in full and on time in strict accordance with the prescribed scope and standards. Without the approval of the Ministry of Finance and the financial departments of provinces, autonomous regions and municipalities directly under the Central Government, the collecting units shall not reduce or exempt administrative fees; Without the approval of the State Council or the Ministry of Finance, the collecting unit may not reduce or exempt government funds.

(two) improve the management policy of paid use of state-owned resources (assets) to prevent the loss of state-owned resources (assets) income. The paid use income of state-owned resources includes land leasing income, paid use fee for newly-added construction land, sea area use fee, exploration and mining right use fee and price income, site and mining area use fee income, taxi management right, public transportation line management right and car license use right paid transfer income, advertising income of government-sponsored radio and television institutions occupying national radio frequency resources, and other state-owned resources income. It is necessary to carry out bidding and auction for the right to use state-owned resources according to law, further strengthen the collection and management of paid use income of state-owned resources, ensure that all receivables are collected and prevent income loss. The income from the paid use of state-owned resources should be paid into the state treasury or financial accounts in strict accordance with the provisions of the financial department.

The income from paid use of state-owned assets includes the income from renting, selling, transferring and transferring the fixed assets and intangible assets of state organs, institutions that implement civil servant management, social groups and other organizations that act as government functions, the income from paid transfer of franchise projects within the scope of world cultural heritage protection, the income from setting parking spaces in urban roads and public places invested by the government, and other state-owned assets. It is necessary to establish and improve the income management system for paid use of state-owned assets as soon as possible, and urge relevant institutions to turn over the income from paid use of state-owned assets to the state treasury or financial accounts in full and on time to prevent the loss of income from state-owned assets. We should actively explore the effective management methods of intangible assets such as urban infrastructure development rights, use rights, naming rights, advertising rights and franchise rights. Through social bidding and public auction, we will extensively absorb social funds to participate in the operation and revitalize the existing urban infrastructure assets. The amount of relevant bidding and auction income will be turned over to the state treasury at the same level to increase the government's non-tax revenue.

(three) to strengthen the management of state-owned capital operating income, safeguard the rights and interests of state-owned capital. The operating income of state-owned capital is an important part of the government's non-tax revenue, including the after-tax profits, dividends, dividends of state-owned shares, the proceeds from the sale, auction and transfer of state-owned property rights (shares) of enterprises and other benefits enjoyed by state-owned capital according to law, which should be strictly implemented in accordance with the provisions of the financial department at the same level and turned over to the state treasury at the same level on time and in full. It is necessary to further improve the collection and management methods of state-owned capital operating income and prevent the loss of state-owned capital operating income. It is necessary to gradually establish a budget system for state-owned capital operation, incorporate the operating income of state-owned capital into the state budget management, ensure the safe and effective use of the operating income of state-owned capital, and promote the structural adjustment of state-owned economy and the healthy development of state-owned enterprises.

(4) Strengthen the management of lottery public welfare fund and improve its use efficiency. Lottery public welfare fund is a special financial fund raised by the government through issuing lottery tickets to support the development of social welfare undertakings. Financial departments at all levels should actively support lottery institutions to expand the scale of lottery issuance and raise more lottery public welfare funds. It is necessary to effectively standardize the lottery issuance and sales methods, strengthen the financial revenue and expenditure management of lottery institutions, supervise lottery institutions to raise lottery public welfare funds in strict accordance with the proportion of lottery funds stipulated by the state, and turn over the lottery public welfare funds to the financial accounts on time and in full, and shall not be in arrears or withheld. To further improve the management mode of lottery public welfare fund allocation, the lottery public welfare fund shall be subject to special budget management, and the lottery public welfare fund shall be allocated according to the allocation policy and relevant management system determined by the State Council, and shall not be used to balance the budget. At the same time, strengthen the supervision and inspection of the use of lottery public welfare funds, ensure that lottery public welfare funds are used for prescribed social welfare undertakings, prevent misappropriation, and improve the efficiency of lottery public welfare funds. (five) to standardize the management of other government non-tax revenue, to ensure that all government non-tax revenue should be collected, and the confiscation income must be collected in strict accordance with the provisions of laws, regulations and rules. The centralized income of the competent department mainly refers to the income of state organs, public institutions, social organizations and other organizations acting as government functions, which must be approved by the financial department at the same level. In the future, with the deepening of institutional reform of public institutions, the competent authorities should completely decouple from the financial affairs of public institutions and gradually cancel the centralized income of the competent authorities to public institutions. As a transitional measure, the centralized income of the competent authorities should be brought into the scope of non-tax revenue management, and the management of "decoupling income from expenditure" should be implemented, and the relevant expenditures should be included in the departmental budget and arranged in a unified manner. Donation income accepted in the name of the government refers to non-directional donation monetary income accepted in the name of governments at all levels, state organs, institutions that implement civil service management, social organizations and other organizations that perform government functions, excluding directional donation monetary income, in-kind donation income and donation income accepted in the name of institutions, social organizations, enterprises, individuals or other non-governmental organizations that do not perform government functions. Donation income accepted in the name of the government must adhere to the principle of voluntariness and shall not be forcibly apportioned. Donation income accepted in the name of the government shall not be transferred to institutions, social organizations, enterprises, individuals or other non-governmental organizations that do not perform government functions for management. The interest income generated by government financial funds refers to the interest income generated by tax and non-tax income, which bears interest according to the provisions of the People's Bank of China and is uniformly included in the management scope of government non-tax income.

Third, improve the government's non-tax revenue sharing management policy

The proportion of government non-tax revenue should be determined according to ownership, power and corresponding management costs. According to the hierarchical financial management system, the proportion of government non-tax revenue between the central and local governments should be stipulated by the State Council or the Ministry of Finance: the proportion of government non-tax revenue between provinces, municipalities and counties should be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or their financial departments at the same level; If the government's non-tax revenue is divided among departments and units, the proportion of the government's non-tax revenue shall be reported to the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government for approval according to the financial affiliation. Without the approval of the State Council or the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and their financial departments, all departments and units shall not divide the government non-tax revenue without authorization, nor shall they concentrate the government non-tax revenue of subordinate departments and units.

Four, deepen the reform of government non tax revenue collection and management.

The financial departments at all levels are the competent authorities for the collection of government non-tax revenue. Unless otherwise stipulated by laws and administrative regulations, government non-tax revenue can be directly collected by the financial department, or collected by departments and units entrusted by the financial department. The expenses required for entrusted collection shall be allocated by the financial department through the budget. Financial departments at all levels shall determine the management mode of government non-tax revenue collection in accordance with the principles of being conducive to timely and full collection, being convenient for taxpayers, being conducive to improving efficiency and reducing collection costs. In accordance with the requirements of deepening the management reform of "two lines of revenue and expenditure" and the reform of financial treasury management system, financial departments at all levels should actively promote the reform of government non-tax revenue collection management system. It is necessary to continue to expand the scope of the reform of the collection of non-tax revenue by the central government, improve the collection system of non-tax revenue by the central government, and realize the information networking of non-tax revenue collection by the central finance, central departments and collecting banks, and the information networking of non-tax revenue collection by the central finance and provincial finance. Ensure that local non-tax revenues collected by the central government or government non-tax revenues shared by the central government are turned over to the central finance in full and on time. In accordance with the requirements of the "Golden Finance Project", we should speed up the reform of non-tax revenue collection and management of local governments and establish and improve the non-tax revenue collection and management system of local governments. Financial departments at all levels should strengthen the supervision and management of the collection of government non-tax revenue, ensure that government non-tax revenue is turned over to the state treasury or financial accounts in full and on time in accordance with regulations, and prevent concealment, interception, misappropriation, misappropriation and crowding out of government non-tax revenue.

Five, strengthen the management of government non tax revenue bills.

The financial department is the administrative organ of the government non-tax revenue bills, and the financial departments at all levels shall incorporate the government non-tax revenue bills into the financial bill management system, and be responsible for the supervision and management of the printing, distribution, examination and inspection of the government non-tax revenue bills according to the management authority. Unless otherwise stipulated by the Ministry of Finance, the collecting entity must use the bills uniformly printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government in strict accordance with the financial affiliation. If the source of government non-tax revenue needs to pay taxes in accordance with the relevant provisions of the state, tax invoices shall be used in accordance with the provisions of the tax authorities, and the government non-tax revenue after tax shall be turned over to the state treasury or financial special accounts in full. Financial departments at all levels should ensure the implementation of government non-tax revenue management policies by uniformly printing, issuing and writing off administrative fees bills, government fund bills, confiscated income bills, donation bills, non-tax revenue general payment books and other government non-tax revenue bills, prevent arbitrary charges from the source, and standardize the charging behavior of departments and units from the system; Supervise all government non-tax revenues to be turned over to the state treasury or financial accounts in full and on time to ensure the smooth progress of tax collection and management system reform. It is necessary to promptly correct and investigate the violations of the government's non-tax revenue management policies by means of bill inspection and replacement and bill annual inspection. The local offices of the financial Ombudsman of the Ministry of Finance should strictly follow the Interim Measures for the Supervision and Administration of Central Financial Non-tax Revenue of the Office of the Financial Ombudsman (FJ [2004]15) and other relevant provisions, and strengthen the supervision and verification of the use of general contributions of non-tax revenue by central units outside Beijing.

Six, strengthen the budget management of government non tax revenue.

(a) the government non-tax revenue is gradually incorporated into the budget, and the management of "two lines of revenue and expenditure" is implemented. The financial departments at all levels should continue to deepen the management reform of "two lines of revenue and expenditure" and gradually incorporate the government non-tax revenue into the budget management. First, financial departments at all levels should strictly follow the provisions of the Notice of the Ministry of Finance and the People's Bank of China on Incorporating Some Administrative Charges into Budget Management (FB [2003] No.470), and conscientiously implement the inclusion of administrative charges into budget management. Second, financial departments at all levels should include other government non-tax revenues that are not included in the budget management in batches. The financial departments of all provinces, autonomous regions and municipalities directly under the Central Government shall formulate specific implementation steps for bringing non-tax revenue of local governments into financial budget management to ensure that this work is carried out steadily and solidly. Three, since the date of the issuance of this notice, the newly established administrative fees, government funds and other newly obtained government non tax revenue in accordance with the provisions of this notice, shall be turned over to the state treasury, incorporated into the fiscal budget, and shall not be managed as extrabudgetary funds. Fourth, it is necessary to promote the reform of government revenue and expenditure classification and provide institutional guarantee for non-tax revenue to be included in the budget and classified management.

(two) the preparation of a comprehensive budget, the overall arrangement of government tax and non tax revenue. Financial departments at all levels should make overall arrangements for government tax revenue and non-tax revenue through the preparation of a comprehensive financial budget, reasonably approve the budget expenditure standards, further clarify the budget expenditure scope, and refine the budget expenditure items. To continue to expand the scope of revenue and expenditure decoupling management, departments and units that implement revenue and expenditure decoupling management must pay all the government non-tax revenue collected into the state treasury or financial accounts, and the expenditure is no longer linked to the government non-tax revenue collected, and the financial department at the same level shall uniformly allocate it according to the budget approved by the departments and units to perform their functions. The financial departments at all levels should strengthen their service awareness, timely allocate the normal funds of departments and units according to the budget, and ensure the normal work of departments and units. It is necessary to study and formulate measures for the management of government non-tax revenue cost expenditure as soon as possible to ensure the steady progress of the reform of "two lines of revenue and expenditure". It is necessary to establish a performance evaluation system for financial budget funds such as non-tax revenue, strengthen supervision over the use of financial budget funds such as non-tax revenue, and effectively improve the efficiency in the use of funds.

Seven, improve the government non tax revenue supervision and inspection mechanism.

In order to ensure the implementation of government non-tax revenue management regulations and improve the efficiency of government non-tax revenue management, we should further improve the supervision and inspection mechanism of government non-tax revenue. The first is to improve the financial supervision mechanism. Financial departments at all levels should, on the basis of strengthening the daily inspection of government non-tax revenue, carry out the annual inspection of government non-tax revenue in accordance with the Interim Measures for the Annual Inspection of Administrative Fees and Government Funds (Caizong [2002] No.38) and other relevant documents formulated by the Ministry of Finance. The office of the local financial Ombudsman of the Ministry of Finance should strictly follow the provisions of the documentNo. 19981February 3 1 Japan of the Ministry of Finance, and strengthen the direct collection of central non-tax revenue, local supervision and special inspection. [2004] 15. Second, actively cooperate with audit supervision. Financial departments at all levels should actively cooperate with audit departments to audit government non-tax revenue according to law. The third is to play the role of social supervision. The financial departments at all levels shall compile the catalogue of administrative fees and government funds at the corresponding level, announce it to the public and accept social supervision. The fourth is to intensify investigation and punishment. The problems found in the supervision and inspection of government non-tax revenue should be dealt with in strict accordance with the punishment provisions of the relevant state financial laws and regulations, and the administrative responsibility of the responsible personnel should be investigated in accordance with the Interim Provisions on Administrative Punishment for Violation of the Provisions on the Management of Administrative Fees and Confiscation of Revenue and Expenditure (the State Council Decree No.281).

Eight. Accelerate the legalization of government non-tax revenue management. The Ministry of Finance will actively promote the construction of relevant administrative regulations on government non-tax revenue management. Local financial departments at all levels should strengthen the research and system construction of government non-tax revenue management according to the actual situation in the region. Areas with mature conditions should actively study, formulate and improve local government non-tax revenue management laws and regulations under the guidance of national government non-tax revenue management policies, and accelerate the legalization process of government non-tax revenue management.

Government non-tax revenue management involves many policies. Financial departments at all levels should fully understand the importance and complexity of this work, actively explore and be brave in innovation, constantly sum up experience, improve policies and systems, and strive to achieve standardization and legalization of government non-tax revenue management.