Chapter I General Provisions Article 1 In order to standardize the management of government non-tax revenue, improve the budget management system, enhance the government's macro-control and public service capabilities, and ensure the healthy development of the economy and society, these Regulations are formulated in accordance with the provisions of relevant laws and regulations and in light of the actual situation of this province. Article 2 These Regulations shall apply to the establishment, collection, management, supervision and inspection of provincial government non-tax revenue funds and bills. Article 3 The term "government non-tax revenue" as mentioned in these Regulations refers to the financial funds other than tax revenue and government debt revenue (hereinafter referred to as the collecting unit) obtained and formed by state organs, institutions, social organizations and other organizations at all levels in this province according to law. Article 4 Government non-tax revenue is an integral part of fiscal revenue, which specifically includes:

(1) Income from government funds;

(2) Special income collected according to specific needs (hereinafter referred to as special income);

(3) Income from administrative fees;

(four) the operating income of state-owned capital;

(5) Income from paid use of state-owned resources and state-owned assets;

(six) financial subsidies for business service income of public institutions;

(7) Confiscated income;

(8) Non-directional monetary donation income accepted in the name of the government;

(nine) other funds that should be included in the management of government non-tax revenue.

Included in the specific directory of government non tax revenue management, announced to the public by the financial department of the provincial people's government. Article 5 The non-tax revenue of the government shall be included in the budget management of the government, and the system of separation of collection, separation of revenue and expenditure and centralized receipt and payment by the state treasury shall be implemented.

Government non-tax revenue management should follow the principles of legality, openness, safety, efficiency and convenience. Article 6 People's governments at or above the county level shall strengthen their leadership over the management of government non-tax revenue, establish a coordination mechanism, study and solve major problems in the management of government non-tax revenue, improve the management system and supervision mechanism of government non-tax revenue, and ensure the safe and effective use of government non-tax revenue funds.

The financial department of the people's government at or above the county level is the competent department of government non-tax revenue, which is responsible for formulating the management system of government non-tax revenue, including government non-tax revenue into the annual budget, uniformly managing government non-tax revenue funds, and organizing the collection, accounting, distribution, performance evaluation, supervision and inspection of government non-tax revenue.

The audit, price and supervision departments of the people's governments at or above the county level and the branches of the People's Bank of China (hereinafter referred to as the People's Bank) shall, according to their respective duties, do a good job in the supervision and management of government non-tax revenue. Chapter II Project Management Article 7 The establishment of government non-tax revenue projects shall follow the laws of economic and social development, be conducive to safeguarding public interests and social order, and promote the coordinated development of economy, society and ecological environment. Article 8 The establishment of government funds, special revenues and confiscated items shall be implemented in accordance with laws, regulations, rules and relevant state regulations. Article 9 To set up administrative fees and determine the charging standards, the collecting unit shall submit a written application to the financial department and the competent price department of the provincial people's government in accordance with the relevant provisions of the state, in which the establishment of fees and charges shall be approved by the financial department of the provincial people's government jointly with the competent price department, and the charging standards shall be approved by the competent price department of the provincial people's government jointly with the financial department.

Important administrative fees shall be submitted to the provincial people's government for examination and approval by the financial department and price department of the provincial people's government.

The scope of important administrative fees shall be proposed by the finance and price departments of the provincial people's government and submitted to the provincial people's government for examination and approval.

Administrative fees prescribed by the state shall be implemented in accordance with its provisions. Article 10 The examination and approval of administrative charging items and charging standards shall be lawful, open, fair and just. The examination and approval authority shall listen to the opinions and suggestions of relevant departments, units and the public by holding symposiums, hearings, soliciting opinions in writing and soliciting opinions publicly. Article 11 The provincial people's government, its financial department and the competent price department shall regularly analyze and evaluate the collection of administrative fees set up in this province, and timely cancel the implementation of administrative fees set up in this province according to the analysis and evaluation results and the economic and social development of this province, so as to reduce the burden on citizens, legal persons and other organizations. Twelfth state-owned resources, state-owned assets paid use and the establishment of state-owned capital operating income projects, in accordance with the relevant laws, regulations, rules, the State Council and the provincial people's government and the relevant provisions of the financial sector. Article 13 The establishment of service charge items of financial subsidy institutions shall be applied by the collecting unit to the competent price department at the same level, and the competent price department shall, jointly with the financial department at the same level, examine and approve in accordance with the authority and specific scope of application stipulated by relevant laws, regulations, rules, the State Council and the provincial people's government. Article 14 The financial department and the competent price department of the people's government at or above the county level shall regularly publish the catalogue of government funds, special income, administrative fees, financial subsidies for business service fees and other projects implemented within their respective administrative areas every year.

The catalogue specified in the preceding paragraph shall specify the project name, project basis, approval number, collection unit, collection object, collection standard, collection scope, collection period, collection method, collection bill and other matters.