(a) extrabudgetary funds, including all kinds of additional income and the income of enterprises and institutions that are concentrated outside the national budget according to regulations.
(two) the extra-budgetary funds of state organs, social organizations and institutions, including administrative fees, business service income and various special funds.
(III) Extrabudgetary funds of enterprises and their competent departments, including renovation funds, major repair funds, all kinds of profit retention and other special funds retained by enterprises, and special funds retained by the competent departments of enterprises. Article 3 All state organs, social organizations, enterprises and institutions owned by the whole people (hereinafter referred to as units) with extra-budgetary funds in this province must abide by these measures. Article 4 The management of extra-budgetary funds must adhere to the principles of unified leadership, hierarchical management, first receiving and then supporting, living within our means, earmarking funds for special purposes, and consistency of powers and responsibilities. Fifth financial departments at all levels are the functional departments in charge of the management of extra-budgetary funds, and are responsible for the management, supervision and inspection of extra-budgetary funds.
The competent departments of enterprises and institutions at all levels shall assist the financial department in managing extra-budgetary funds. Planning, banking, price and auditing departments at all levels should perform their duties and do a good job in supervision. Chapter II Extra-budgetary Income Article 6 All units must collect or set aside extra-budgetary funds in strict accordance with regulations and bring them into the relevant accounts of their financial and accounting departments for accounting. It is strictly forbidden to set up a "small treasury". Article 7 Unless otherwise stipulated by the state, the municipal and county governments and provincial departments shall report to the Provincial Department of Finance for examination and approval according to their management authority, or to the provincial people's government and the competent state department for examination and approval. Without approval, it is not allowed to set up projects, expand the scope and raise the standard collection without authorization. Article 8 The establishment and scope of administrative fees and the formulation and adjustment of charging standards shall be reported to the Provincial Price Bureau in conjunction with the Provincial Department of Finance or to the provincial people's government and the competent state department for examination and approval in accordance with the management authority.
Each charging unit shall obtain a charging license from the price department, and use the charging bills uniformly supervised by the financial department to charge according to the regulations. Article 9 Social organizations and institutions shall organize business service income in accordance with the provisions of the state and the province, and their special funds shall be established in accordance with the provisions of the financial system, and shall not be established by themselves. Article 10 The extra-budgetary funds of an enterprise shall be withdrawn and retained according to the items, scope and standards stipulated in the financial system. It is not allowed to increase projects, expand scope and raise standards without authorization. Eleventh departments in charge of enterprises to set up various special funds, with the consent of the Provincial Department of Finance, submitted to the Ministry of Finance for approval, the competent departments of enterprises in accordance with the provisions of the collection.
Enterprises and institutions in charge of the special funds of their subordinate units must collect them in accordance with the provisions of the financial system or after approval by the financial department at the same level. Chapter III Extrabudgetary Expenditure Article 12 All units shall use extra-budgetary funds in strict accordance with the scope and standards stipulated in the financial system, so as to improve the efficiency in the use of funds. Thirteenth state organs, social organizations and institutions of extra-budgetary funds and extra-budgetary funds should be used in strict accordance with the provisions, and shall not be arbitrarily used for other purposes. Article 14 The productive special funds of an enterprise shall be mainly used for the maintenance of fixed assets, equipment renewal, technical transformation, new product development and supplementary liquidity shortage. Without the approval of the financial department at the same level, the productive special funds shall not be used for non-productive expenditures. Fifteenth all kinds of funds of the competent department of the enterprise shall not change the prescribed use without authorization. The special funds of its subordinate enterprises must be used for the production and career development of subordinate units, and shall not be used for the expenses of the competent department itself. Sixteenth units for wages, bonuses, subsidies, allowances and welfare expenses, strictly in accordance with the scope and standards stipulated by the financial system. It is strictly prohibited to issue bonuses, subsidies, allowances and objects indiscriminately. Special needs shall be reported to the finance department at the same level for approval. Chapter IV Management of Extra-budgetary Funds Article 17 A budget and final accounts system for extra-budgetary funds shall be established. All units must compile the annual budget and final accounts of extra-budgetary funds according to the regulations, and report them to the people's government at the same level after being audited and compiled by the financial department at the same level, and report them to the financial department at a higher level.
All units shall report the implementation of extra-budgetary funds to the finance department at the same level as required. Article 18 The extra-budgetary funds of state organs, social organizations, institutions (except those that implement enterprise management) and the competent departments of enterprises owned by the whole people shall, in principle, be deposited in special financial accounts. For the units with small amount of extra-budgetary funds and frequent revenue and expenditure, the financial department at the same level may implement other effective management measures.
Where the implementation of financial accounts storage management unit, must be in accordance with the provisions of the full and timely extra budgetary funds deposited in the financial sector at the same level in the bank account, timely submit the plan for the use of funds; The financial department must do a good job in supervision and service, and timely approve and allocate the plan for the use of special storage funds submitted by each unit.
The funds stored in the special financial account can be temporarily allocated by the financial department to support the development of production and career, but not to balance the budget and capital construction under the premise of ensuring the rational use of funds by the original unit.