Article 1 In order to strengthen the management of government funds, further standardize the examination and approval, collection, use and supervision, and protect the legitimate rights and interests of citizens, legal persons and other organizations, according to the Decision of Central the State Council on Resolutely Stopping Arbitrary Charges, Arbitrary Fines and Various Apportionments (Zhong Fa [1990] 16) and the Decision of the State Council on Strengthening the Management of Extrabudgetary Funds (issued by the State Council)

Article 2 The term "government funds" as mentioned in these Measures refers to the special financial funds collected by people's governments at all levels and their subordinate departments from citizens, legal persons and other organizations free of charge to support the construction of specific public infrastructure and the development of public utilities.

Article 3 The central examination and approval system shall be implemented for government funds, and the principle of unified leadership and hierarchical management shall be followed.

Article 4 Government funds are government non-tax revenues, which are fully included in the fiscal budget and managed by "two lines of revenue and expenditure".

Article 5 The financial departments of the people's governments at all levels (hereinafter referred to as the financial departments at all levels) and the departments and units that collect and use government funds shall be responsible for the collection, use, management and supervision of government funds respectively in accordance with the authority prescribed in these Measures.

Sixth financial departments at all levels are the functional departments of government fund management.

The Ministry of Finance is responsible for formulating policies and systems for the collection and use of national government funds, examining and approving, managing and supervising national government funds, preparing draft budgets and final accounts of central government funds, and summarizing draft budgets and final accounts of national government funds.

Local financial departments at all levels shall be responsible for the management and supervision of the collection and use of government funds within their respective administrative areas in accordance with regulations, and prepare the draft budgets and final accounts of government funds at the corresponding levels.

Seventh government fund collection departments and units (hereinafter referred to as the collection agencies) are specifically responsible for the collection of government funds.

Article 8 Departments and units that use government funds (hereinafter referred to as users) shall be responsible for compiling the budgets and final accounts of government funds of their own departments and units.

Article 9 The Ministry of Finance shall, before March 3 1 every year, compile the national catalogue of government-funded projects as of February 3 1 last year, and make it public. The financial departments of the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial governments) shall, in accordance with the provisions of the Ministry of Finance, summarize the government-funded projects implemented in their respective administrative areas as of February 3 1 day of the previous year before April 30 each year, and announce them to the public.

Article 10 The collection, use and management of government funds shall be subject to supervision and inspection by the financial and auditing departments.

Chapter II Application and Approval Procedures

Eleventh the State Council departments (including directly affiliated institutions, the same below), local people's governments at all levels and their subordinate departments to apply for the collection of government funds, must be based on laws, administrative regulations and the documents of the central and the State Council. If laws, administrative regulations and documents of the Central Committee and the State Council do not clearly stipulate the collection of government funds, it shall not be approved.

Twelfth laws, administrative regulations and documents of the central government and the State Council have clear provisions on the collection of government funds, but there are no clear provisions on the object, scope and standards of collection, and they shall be submitted for approval in accordance with the following procedures:

(a) the State Council's subordinate departments, local people's governments at all levels and their subordinate departments apply for additional government fund projects according to taxes and prices, or according to a certain proportion of sales (business) income and the original value of fixed assets. A written application shall be submitted by the department of the State Council or the provincial government, which shall be audited by the Ministry of Finance in conjunction with relevant departments and submitted to the State Council for approval.

(two) the State Council departments to apply for the collection of other government funds except the first paragraph of this article, shall submit a written application to the Ministry of Finance, which shall be examined and approved by the Ministry of Finance.

(3) Local people's governments at all levels and their subordinate departments shall submit a written application for levying other government fund projects other than Item (1) of Paragraph 1 of this Article, and the financial department of the provincial government or the financial department of the provincial government shall report it to the Ministry of Finance for examination and approval.

Laws, administrative regulations and documents of the Central Committee and the State Council have clearly stipulated the object, scope and standards of government funds collection, and the specific measures for the administration of collection and use shall be formulated by the Ministry of Finance jointly with relevant departments.

Article 13 The application documents for expropriation of government funds shall include the following contents: the name of the government fund project, the purpose and basis of expropriation, the expropriation institution, the object of expropriation, the scope of expropriation, the expropriation standard, the method of expropriation, the use of funds, the bill used, the user, the execution period, etc. , and explain the relevant reasons. At the same time, it shall also submit laws, administrative regulations and documents of the Central Committee and the State Council, as well as other relevant data and materials that the State Council or the Ministry of Finance think should be submitted.

Article 14 After receiving the application documents for the collection of government funds, the Ministry of Finance shall accept them if the form and content of the application documents conform to the provisions of these Measures after preliminary examination; After preliminary examination, it is confirmed that the form and content of the application documents do not conform to the provisions of these Measures, and the applicant shall be notified in time to make corresponding amendments to the application documents or supplement relevant information.

Article 15 After formally accepting the application, the Ministry of Finance shall examine whether the government funds applied for collection comply with laws, administrative regulations and the provisions of the central government and the State Council, investigate the relevant situation of the application for collection of government funds, and listen to the opinions of the expropriated objects and other relevant departments or units by holding symposiums, argumentation meetings and soliciting opinions in writing. Among them, government funds involving farmers' burdens should listen to the opinions of the supervision and management departments of farmers' burdens.

Article 16 In principle, the Ministry of Finance shall, within 90 working days from the date of accepting the application, make a decision on whether to approve the collection of government funds or put forward an audit opinion on whether to approve the collection of government funds. If it fails to make a decision on examination and approval or put forward examination opinions within the specified time due to objective reasons, it shall explain the reasons to the applicant.

Article 17 The decision of the Ministry of Finance to approve or disapprove the collection of government funds shall be published in writing.

The approval decision shall include the following contents: the basis for approving the government fund, the name of the government fund project, the collection agency, the collection object, the collection scope, the collection standard, the collection method, the use of bills, the use of funds, users, the implementation period, supervision and inspection, etc. Among them, the collection standard of government funds is determined according to the development needs of related undertakings, taking into account economic development and social affordability.

The decision not to approve shall explain the basis and reasons.

Eighteenth the Ministry of Finance agreed or disagreed with the audit opinion of government funds collection, should be reported to the State Council in written form. Its contents include: whether there are laws, administrative regulations and documents of the central government and the State Council, whether to agree to the collection and the main reasons; For the government funds that have been approved for collection after examination, specific opinions and suggestions should also be put forward on the project name, collection agency, collection object, collection scope, collection standard, collection method, bill, user, implementation period, supervision and inspection of the government funds.

Article 19 Where the government funds that have been approved for expropriation according to Article 12 of these Measures need to change the project name, the object of expropriation, the scope of expropriation, the standard, the scope and duration of expenditure, or reduce, exempt, postpone or stop expropriation in the course of implementation, they shall go through the examination and approval formalities again according to the examination and approval procedures specified in Article 12 of these Measures, unless otherwise stipulated by laws, administrative regulations, the State Council or the Ministry of Finance.

Twentieth government funds in the implementation process, the laws and administrative regulations on the basis of the collection of government funds are revised or the central government and the State Council promulgated new regulations, in accordance with the revised laws, administrative regulations or new regulations.

Due to changes in objective conditions, government funds that are no longer suitable for collection shall be reported to the State Council for cancellation by the Ministry of Finance in accordance with the prescribed procedures, or cancelled in accordance with the procedures prescribed by laws and administrative regulations.

Article 21 Except for laws, administrative regulations and the provisions of the Central Committee, the State Council or the Ministry of Finance, no other department, unit or local people's government at all levels may approve the establishment or collection of government funds, change the object of collection, adjust the scope, standards and time limit of collection, reduce, exempt, postpone, suspend or cancel government funds, and may not set up government fund projects in disguise in the name of administrative fees.

Chapter III Treasury Receipt and Payment

Twenty-second government funds shall be implemented in accordance with the provisions of the centralized treasury payment system. Financial departments at all levels may collect government funds by themselves or entrust other institutions to collect government funds.

If other institutions are entrusted to collect government funds, the collection fee shall be arranged by the financial department at the same level through budget.

Twenty-third government fund collection agencies shall collect government funds in strict accordance with laws, administrative regulations and the items, scope, standards and time limit stipulated by the central government, the State Council or the Ministry of Finance.

Citizens, legal persons or other organizations shall not refuse to pay the government funds established in accordance with the provisions of these measures.

Article 24 Unless otherwise stipulated by the Ministry of Finance, when collecting government funds, government fund collection agencies shall issue financial bills uniformly printed or supervised by the Ministry of Finance or the financial department of the provincial government in accordance with the regulations; Citizens, legal persons and other organizations have the right to refuse to pay financial bills that are not issued in accordance with regulations.

Twenty-fifth government fund income shall be paid into the state treasury at the corresponding level in a timely and full manner according to the regulations, and shall not be withheld or used for other purposes.

Financial departments at all levels shall, in accordance with relevant regulations, supervise the collection and settlement of government funds.

Chapter IV Budget and Final Accounts Management

Twenty-sixth government funds into the budget management of government funds.

The government fund budget follows the principle of "fixed expenditure based on income, earmarking, balance of payments, and carrying forward the balance to the next year". The expenditure of government funds shall be balanced by itself according to the income arrangement of government funds, and no deficit budget shall be prepared. Government funds shall be arranged in accordance with the prescribed purposes and shall not be used for other purposes.

The financial departments at all levels shall establish and improve the budgeting system of government funds, and constantly improve the completeness, accuracy and refinement of the budgeting of government funds.

Twenty-seventh units using government funds shall, in accordance with the unified requirements of the Ministry of Finance and the relevant provisions of the financial department at the same level, prepare the annual budget of the relevant government funds and report it to the financial department at the same level for examination and approval.

Twenty-eighth financial departments at all levels shall, on the basis of auditing the annual government fund budget of the user unit, prepare the draft annual government fund budget of the government at the corresponding level, and report it to the people's congress at the same level for examination and approval after being examined and approved by the people's government at the same level.

The Ministry of Finance summarizes the budgets of central and local government funds, forms a draft budget of national government funds, and reports it to the National People's Congress for examination and approval after being examined and approved by the State Council.

Article 29 The financial departments at all levels shall strengthen the management of government fund budget implementation, and timely pay the funds according to the relevant provisions of the government fund budget approved by the people's congress at the same level, the progress of government fund collection and centralized payment by the state treasury, so as to ensure the balanced implementation of the government fund budget.

Units that use government funds shall strengthen budget execution, strictly abide by the financial management and accounting system formulated by the Ministry of Finance, use government funds in accordance with the government fund budget approved by the financial department, and ensure that the government funds are earmarked.

The budget adjustment of government funds must conform to the procedures prescribed by laws and administrative regulations.

Thirtieth government fund users in accordance with the unified requirements of the Ministry of Finance and the relevant provisions of the financial department at the same level, according to the annual implementation of the relevant government fund budget, the preparation of government fund accounts, reported to the financial department at the same level for review.

The financial departments at all levels shall prepare the draft final accounts of government funds at the corresponding level, report them to the people's government at the same level for examination and approval, and report them to the Standing Committee of the people's congress at the same level for examination and approval.

The Ministry of Finance summarizes the final accounts of central and local government funds, forms a draft final accounts of national government funds, and reports it to the NPC Standing Committee for examination and approval after being examined and approved by the State Council.

Chapter V Supervision, Inspection and Legal Responsibility

Thirty-first financial departments at all levels, government fund collection agencies and users shall collect, use and manage government funds in strict accordance with state regulations.

Article 32 Where a government fund project is set up by itself or the object, scope, standard and time limit of government fund collection are changed without the approval of the examination and approval procedures stipulated in these Measures, the Ministry of Finance shall, jointly with relevant departments, correct it, and citizens, legal persons and other organizations have the right to refuse to pay and report to the Ministry of Finance.

Thirty-third financial departments at all levels shall, in accordance with the provisions of the Ministry of Finance, strengthen the management of revenue and expenditure of government funds and the supervision and inspection of the use of relevant financial bills.

Thirty-fourth government fund collection agencies and users should establish and improve the internal financial audit system of relevant government funds, consciously accept the supervision and inspection of the financial and auditing departments, and truthfully provide the income and expenditure information of relevant government funds.

Article 35 The Ministry of Finance shall, in accordance with the provisions of these Measures, regularly announce the newly approved government fund projects and other relevant information to the public.

The financial department of the provincial government shall, in accordance with the provisions of these measures, regularly announce to the public relevant information such as government fund projects implemented within its administrative area.

Government fund collection agencies shall, in accordance with the provisions, publish government fund collection vouchers at the collection sites and consciously accept social supervision.

Thirty-sixth violations of the provisions of the establishment, collection, payment, management and use of government funds and other acts, in accordance with the "Regulations on penalties and sanctions for financial violations" (the State Council DecreeNo. 10). Article 427) and other relevant provisions of the state shall be investigated for legal responsibility.

Chapter VI Supplementary Provisions

Thirty-seventh the State Council's subordinate departments should seek the opinions of the Ministry of Finance in advance when drafting the documents of the Central Committee and the State Council, which involve the newly established government fund projects or adjusting the relevant policies of government funds.

Article 38 These Measures shall not apply to funds established with funds in the public budget, funds voluntarily donated and sponsored by citizens, legal persons and other organizations, funds established by various foundations that accept voluntary donations from the society, special funds established by administrative institutions in accordance with the provisions of the financial system, and social insurance funds.

Article 39 The financial department of the provincial government may, in accordance with the provisions of these Measures and in light of the local conditions, formulate specific implementation measures for the management of government funds, which shall be reported to the Ministry of Finance for the record after being approved by the people's government at the same level.

Article 40 These Measures shall come into force on the date of 201101.