, formulate these measures.
Article 2 These Measures shall apply to the collection and management, fund management, bill management and supervision and inspection of the Hohhot Municipal Government’s non-tax revenue. Article 3 The term “Government Non-Tax Revenue” as mentioned in these Measures refers to, in addition to taxation, the revenue generated by governments at all levels and the state.
Agencies, public institutions, social groups that perform government functions and other organizations use government power, government credibility, national resources, state-owned assets or provide specific public services or quasi-public services to obtain and use them to meet social goals in accordance with the law.
Financial funds required by governments or quasi-public governments are an important part of government fiscal revenue and a form of government participation in the distribution and redistribution of national income.
?Article 4 The scope of government non-tax revenue includes the following revenue stipulated in the previous article: ?(1) Administrative fees; ?(2) Government funds (including various special projects and additional items, the same below); ?(3)
Income from fines and confiscations; (4) Income from paid use of state-owned assets and state-owned resources, income from state-owned capital operations; (5) Lottery public welfare funds and issuance fees; (6) Concentrated income of competent departments (income turned over by affiliated units, income shared by subordinates and superiors)
etc.); (7) Donation income received in the name of the government; (8) Interest income generated from government fiscal funds; (9) Other government non-tax income.
For income from taxable activities in the preceding paragraph, its after-tax income is still government non-tax income.
?Article 5: Government non-tax revenue is fiscal funds and must be managed along two lines of revenue and expenditure.
All revenue is paid into the single account system of the fiscal treasury, and expenditures are uniformly included in the budget arrangement by the finance department.
?Article 6: The financial department is the functional department responsible for the collection and management of government non-tax revenue.
The financial department shall manage and supervise the non-tax revenue of the municipal government in accordance with relevant regulations.
Government non-tax revenue collection agencies established by financial departments at all levels are specifically responsible for the collection of non-tax revenue of governments at that level.
?Article 7: The government's non-tax revenue shall implement a system of separating ticket payments and fine payments, and adopt two payment methods: direct payment to the treasury and centralized remittance.
The specific payment methods of each collecting unit shall be determined by the financial department.
?Article 8: The financial department is responsible for opening government non-tax revenue collection accounts in banks in accordance with relevant regulations.
?Chapter 2 Job Responsibilities?Article 9 The main responsibilities of the financial department in the collection and management of government non-tax revenue: (1) Implement the relevant rules and regulations of the national and autonomous region finance departments on the management of government non-tax revenue, and formulate the municipal
Implementation methods or supplementary provisions of relevant laws and regulations; study measures to standardize and strengthen the management of non-tax revenue of the municipal government, formulate reform plans and organize implementation; (2) In accordance with relevant national and autonomous region regulations, monitor government non-tax revenue items, collection scope and collection
Supervise and inspect standards and other conditions; (3) Responsible for organizing and completing government non-tax revenue tasks; (4) Responsible for the management of government non-tax revenue bills.
Article 10 The main responsibilities of government non-tax revenue collection agencies: (1) Responsible for organizing the collection of government non-tax revenue at the same level; (2) Entrusted by the finance department to be responsible for the issuance, use and supervision of government non-tax revenue bills;
(3) Complete various government non-tax revenue collection tasks assigned by the financial department.
?Article 11 The bank responsible for the collection of government non-tax revenues shall promptly prepare relevant account openings, fund collections, remittances and settlements, and collection information in accordance with these Measures and the requirements of the "Agency Agreement" signed with the financial department.
Input and feedback work.
Article 12 The main responsibilities of the collection unit: (1) Collect government non-tax revenue in strict accordance with the charging items, standards and scope stipulated by the state, and shall not reduce or offset the government non-tax revenue without authorization; (2) Collection
The management of government non-tax revenue of the unit shall be centralized and unified and the specific responsibility of its financial institution shall be established; a sound internal supervision and control mechanism shall be established and improved, and the regulations on the two lines of revenue and expenditure shall be strictly implemented. Government non-tax revenue shall not be concealed, withheld, misappropriated, or used to pay for government non-tax revenue;
Government non-tax revenue that should be included in the financial management of the same level is transferred up or down without authorization; (3) Strictly implement the relevant regulations on bill management and use bills uniformly printed or supervised by the financial department; (4) Actively cooperate with disciplinary inspections, supervision, and audits
and supervision and inspection by the financial department.
?Article 13 Units or departments entrusted to collect government non-tax revenue must strictly implement the collection agreement and organize revenue in accordance with relevant regulations. The revenue must be paid in full and in a timely manner to the bank account specified by the finance department, and must accept the approval of the finance and audit departments.
supervised check.
?Chapter 3 Bill Management and Project Registration?Article 14 The financial department is the department in charge of government non-tax revenue bills and is responsible for the formulation of bill management measures and the unified printing, purchase, payment and cancellation of bills.
Within 30 days from the date of application for the "Charging Permit", the collecting unit shall go to the financial department to register the relevant projects and apply for the "Fiscal Bill Purchase Book", and hold the "Charging Permit" and "Fiscal Bill Purchase Book"
Go to the government non-tax revenue collection agency to collect the receipt.