Article 1 In order to strengthen the financial management of administrative fees and special funds, these Measures are formulated in accordance with the relevant provisions of the Notice of the State Council on Strengthening the Management of Extra-budgetary Funds and the Provisions on the Administration of Administrative Fees in Fujian Province approved by the Standing Committee of the Provincial People's Congress. Article 2 These Measures shall apply to the special funds for administrative fees in this province. The term "administrative fees" as mentioned in these Measures refers to the fees charged by state organs for strengthening social, economic and technological management and exercising administrative functions; Business expenses refer to the fees charged by state organs and institutions for providing specific services to society or individuals, but do not include business expenses managed by commercial enterprises; Special fund refers to the career development and construction fund collected by state organs and institutions to promote the development of the construction industry.

The charging units and special fund collection units mentioned in these Measures refer to the independent accounting units of the competent departments and their subordinates. Article 3 The items and standards of administrative fees and the collection scope and standards of special funds must be reported to the competent department for approval in accordance with the prescribed management authority. The charging unit must apply to the price department for the License for Administrative Charges in Fujian Province (hereinafter referred to as the license) with the approval documents, and charge in strict accordance with the charging items and charging standards approved by the license; Special fund collection units must be collected in accordance with the approved collection scope and project standards. Fourth charging units and units that receive special funds must register with the financial department at the same level with the License or approval documents, and apply for the charging bills uniformly printed or approved by the financial department.

The financial departments at all levels should establish and improve the management system of the collection, use, storage and sale of the bill. The bill stubs of all charging units and special fund collection units shall be kept for future reference in accordance with the provisions of the financial system. Specific measures for the administration of bills shall be formulated separately by the Provincial Department of Finance. Fifth administrative fees and special funds, into the financial management. The financial department shall, according to the nature and income and expenditure of fees and special funds, determine its financial management measures:

1, administrative fees shall be managed by separating revenue from expenditure. That is, the income is turned over to the finance in full, and the expenditure is compiled by the charging unit or the using unit and reported to the finance department for appropriation.

2, the implementation of the approved revenue and expenditure, the proportion turned over to the financial account storage management approach. That is, the financial department at the same level shall set up a special account for the management of extra-budgetary funds for storage, and check the income and expenditure according to different charging items, check the over-expenditure ratio of charging items, and implement management measures such as plan management, financial approval and bank supervision for the retained part of the unit.

3, all kinds of special funds to implement financial accounts storage management measures. That is, the financial department at the same level shall set up a special account for the management of extra-budgetary funds, and implement the management measures of plan management, financial approval and bank supervision.

4 other management measures approved by the financial department. Sixth administrative fees and special fund collection units must establish and improve the financial management system, equipped with accounting personnel; All revenues and expenditures must be incorporated into the unified management of the financial department of the unit, and account books shall be set up according to different charging items and funds, and multiple accounts shall not be opened and decentralized management shall not be allowed; Financial statements must be submitted in accordance with the provisions of the financial department; The income that should be turned over to the treasury must be turned over to the treasury in full and on time. Seventh administrative fees and special funds must be used reasonably and economically in accordance with the relevant provisions of the state. Various administrative fees are mainly used for the consumption of materials and labor remuneration necessary for the institute to provide specific services, as well as the operating expenses, publicity materials and the funds for hiring temporary personnel required to complete the charging task. The special fund is mainly used to collect the production, construction and career development projects determined by the fund, as well as the operating expenses, publicity materials and temporary personnel required to complete the fund collection task. May not be used to add institutions and expand the establishment; Do not expand welfare, allowances, bonuses and in-kind in violation of regulations; Without approval, it shall not be used for capital construction and the purchase of goods controlled by the state. Eighth whoever violates the above provisions, by the financial sector according to the seriousness of the case, according to the the State Council "Interim Provisions on penalties for violation of financial laws and regulations" for punishment. Article 9 These Measures shall be implemented as of the date of promulgation. Authorize the Provincial Department of Finance to explain.