(a) the central budget allocation;
(two) the balance of tourism funds in previous years. Article 4 Principles for the use of tourism expenses:
(a) live within our means, ensure the focus, taking into account the general;
(two) pay attention to the efficiency of the use of funds;
(three) earmarking, balance carry forward. Article 5 The scope of use of travel expenses:
Travel expenses are used by the relevant central departments.
(1) Tourism product development funds: including related expenses incurred in developing tourism commodities, tourism routes and tourism resources;
(2) Funds for theme promotion activities: including the expenses incurred in holding major theme promotion activities in China;
(3) Publicity expenses of overseas institutions: including advertising, tourism product briefing and overseas intermediary media business activities;
(4) Production cost of promotional materials: including tourist audio-visual products, tourist brochures, tourist guide maps, tourist souvenirs, etc. ;
(5) Fees for purchasing publicity facilities: including the fees for purchasing recording, video recording and projection equipment;
(6) Overseas exhibition expenses: including venue rental expenses, booth production expenses, exhibition transportation expenses, room, board and miscellaneous expenses of exhibitors, etc. Expenses incurred in participating in international fairs and exhibitions;
(7) Overseas promotion fees: including related expenses incurred in holding small-scale symposiums and product briefings with overseas travel agencies or local governments;
(8) Reception fees for foreign journalists: including the related expenses incurred in inviting foreign journalists to cover in China in order to publicize the overall tourism image of China or introduce new tourism products (routes);
(nine) education and training fees: including the expenses incurred by holding training courses for tourism management cadres at home and abroad or inviting foreign experts to give lectures in China;
(10) Industry standard management fees: including business research, organizing the compilation of professional teaching materials and qualification review, star rating of hotels and cruise ships, annual review of travel agencies, overall planning and design of tourism, tourism safety coordination, and spiritual civilization construction;
(eleven) statistical investigation fees: including the relevant expenses incurred in the statistical investigation of the tourism industry;
(12) Subsidies for public institutions: including subsidies for business expenses of tourism institutions;
(13) Other expenses. Article 6 Tourism expense management:
(1) The Ministry of Finance strengthens the supervision and management of tourism expenses by regularly checking the use of tourism expenses and approving the budget and final accounts. Each unit must submit the budget to the Ministry of Finance for approval in the first quarter of each year. Once the budget is issued, all units shall not break through. In case of major activities, the funds need to be recovered, and the unit using the funds should apply for an additional budget report. After approval, the fund user can use it.
(two) each unit shall, at the end of the first quarter of each year, report the tourism expenditure of the previous year to the Ministry of Finance for final accounts.
(three) on the basis of strengthening the daily financial supervision and inspection, the Ministry of Finance conducts a comprehensive inspection and audit of the use of tourism expenses every year in combination with the examination and approval of final accounts, and has the right to correct those found to be inconsistent with financial regulations; If the circumstances are serious, it shall be handled according to the Notice of the State Council Municipality on the Interim Provisions on Punishment for Violation of Financial Regulations. Seventh sources of tourism development fund:
(1) Airport management and construction fees paid by Chinese and foreign passengers leaving the country by international and regional flights;
(2) Interest income from deposits of tourism development funds. Eighth tourism development fund is mainly used to make up for the shortage of tourism expenses, tourism project funding subsidies and tourism financial management personnel training. Ninth to make up for the shortage of tourism expenses:
(a) the tourism development fund to make up for the shortage of tourism expenditure mainly refers to make up for the shortage of recurrent expenditure and special expenditure of tourism. Recurrent expenditures include funds for theme promotion activities, development of tourism products, production of publicity materials, participation in overseas exhibitions and overseas promotion, and funds for tourism offices abroad. Special expenditure refers to a large amount of expenditure incurred for the completion of special or specific projects and not included in the annual budget.
(two) all units must be at the end of the first quarter of each year to make up for the recurrent expenditure of tourism development funds together into the tourism budget submitted to the Ministry of finance. For recurrent expenditures, the Ministry of Finance allocates funds quarterly according to the tourism budget issued at the beginning of the year. Special expenditure shall be applied separately by the fund-using unit according to the actual needs of the project, and shall be implemented after the approval of the Ministry of Finance. All fund users shall use special expenditures in strict accordance with the approved projects and purposes, and shall not arbitrarily change the project content and expand the scope of use. At the same time, special expenditure statements and written reports shall be submitted to the Ministry of Finance in a timely manner in accordance with regulations, and they shall be subject to inspection and supervision by the Ministry of Finance.
(three) each unit shall, at the end of the first quarter of each year, summarize the use of the tourism development fund in the previous year, including recurrent expenditure and special expenditure, and submit it to the Ministry of Finance in the final accounts of annual tourism expenses.