Method of filling in unified bills for central non-tax revenue

Bills that are non-business according to national regulations and conform to national charging documents and are opened at the time of charging.

Among them, non-tax revenue refers to financial funds obtained by governments at all levels, state organs, institutions, social organizations acting as government functions and other organizations in accordance with the law by using government power, government reputation, national resources, state-owned assets or providing specific public services and quasi-public services, which is an important part of government revenue.

starting from January 1, 215, seven kinds of bills, such as the unified receipt of administrative fees of central units, and 19 kinds of fixed bills, such as the fixed receipt of administrative fees of central units, will be replaced by the unified bill of central non-tax revenue and the fixed bill of central non-tax revenue respectively.

Central financial bills are unified and merged into two types

Recently, the Ministry of Finance issued the Notice on Clearing and Integrating Central Financial Bills (Caizong [211] No.46), and decided to comprehensively clean and integrate central financial bills to further strengthen the financial bills of central state organs, institutions, social organizations and other organizations (hereinafter referred to as central units) authorized by laws and regulations with the function of managing public affairs.

the Ministry of finance will follow the principle of "degenerate ticket types and unified style", and "give priority to general bills (i.e." Central Non-tax Revenue Unified Bill "and" Central Non-tax Revenue Fixed Bill "), supplemented by special bills; With the management idea of "machine-typed bills as the mainstay, supplemented by manual bills", we will comprehensively clean up and integrate the existing types of central financial bills, compress central financial bills, and standardize the specifications and styles of central financial bills.

after the clean-up and integration, the existing six types of bills, including administrative fees bills, government fund bills, confiscation bills, paid use income bills of state-owned assets, general non-tax revenue payment books and other financial bills, are unified and merged into two types of government "non-tax revenue bills" and "other financial bills".

among them, there are 27 kinds of non-tax revenue bills, namely:

(1) central non-tax revenue unified bills.

(2) central non-tax revenue fixed bills (1 yuan, 2 yuan, 5 yuan, 1 yuan, 2 yuan, 5 yuan, 1 yuan).

(3) administrative charge special receipt of the State Taxation Bureau system.

(4) Special receipt for administrative charge (electronic) transfer in the State Taxation Bureau system.

(5) administrative charge Special Payment Letter of State Taxation Bureau System.

(6) administrative charge Income Refund Letter of State Taxation Bureau System.

(7) Special bills for customs administrative fees.

(8) Receipt of entry-exit inspection and quarantine fees.

(9) Special receipt for maritime administrative fees of the People's Republic of China.

(1) China National Intellectual Property Administration patent fee receipt.

(11) China National Intellectual Property Administration patent fee receipt _PCT international application.

(12) Special receipt for litigation fees of the people's court-advance receipt.

(13) Special receipt for litigation fees of the people's court-settlement.

(14) Special receipt for litigation fees of the people's court-refund.

(15) receipt of the case payment of the people's court.

(16) Bill/receipt of China Classification Society.

(17) Special receipts for royalties and prices of exploration and mining rights.

(18) Special receipt for self-collection and remittance of mineral resources compensation fees.

(19) Special payment book for mineral resources compensation fee.

(2) Special receipt for the Palace Museum.

(21) Special quota receipts for the Palace Museum (2 yuan, 3 yuan, 4 yuan, 6 yuan).

(22) special receipt for port construction fee.

(23) Special notes for special funds for the development of national film industry.

(24) penalty receipt on the spot.

(25) collecting fine receipts.

(26) decision on punishment on the spot for public security management (receipt).

(27) General contribution for non-tax revenue.

there are 8 kinds of other financial bills, namely:

(1) unified bills for public welfare donations.

(2) central administrative institutions' funds settlement bills.

(3) unified receipts for membership fees of national social organizations.

(4) special receipts for trade union funds and income.

(5) Special receipt for self-discipline economic punishment of trade associations.

(6) Special receipt for special maintenance funds for houses (for sale of public houses).

(7) Special receipt for special maintenance funds for residence (used by the owner).

(8) Special receipt for China Clean Development Mechanism Fund.

This adjustment abolished and merged some financial bills with the same nature. For example:

1. Abolish the Bill/Receipt of China Classification Society (International Edition) and merge it with the Bill/Receipt of China Classification Society; Abolish the product inspection fee bill (on behalf of receipt) and merge it with the special receipt for maritime administrative fees of the People's Republic of China.

2. Abolish the special receipt for frontier inspection fines and the special receipt for frontier inspection fines-equipment, and use the receipt for punishment on the spot and receipt for collection of fines respectively according to the method of fines.

3. Abolish four special donation bills, namely, China Red Cross Donation Receipt, China Population Welfare Foundation Donation Receipt, China Women's Development Foundation Donation Receipt and China Children's and Teenagers' Fund Donation Receipt, and merge them into the Unified Donation Bill for Public Welfare.

Extended information:

According to the Notice on Relevant Issues Concerning the Collection of Special Funds for the Structural Adjustment of Industrial Enterprises

II. The special funds are collected by the Financial Ombudsman Offices of the Ministry of Finance in various provinces (autonomous regions and municipalities) (hereinafter referred to as the Commissioner's Office). The specific collection methods are as follows:

(1) The special funds that should be levied on the on-grid electricity of coal-fired and renewable energy generating units directly settled with provincial power grid enterprises and local independent power grid enterprises (hereinafter referred to as power grid enterprises) shall be collected from power grid enterprises by the Commissioner's Office.

(2) The special funds that should be assessed for the on-grid electricity consumption of coal-fired and renewable energy generating units traded in the market, as well as the spontaneous self-use electricity consumption of coal-fired self-owned power plants connected to the power grid enterprises and having a settlement relationship, shall be collected by the power grid enterprises from relevant coal-fired and renewable energy generating enterprises and enterprises with coal-fired self-owned power plants, and reported and paid to the Commissioner's Office. The Commissioner's Office entrusts the power grid enterprises to issue the Unified Bill of Central Non-tax Revenue to the relevant payment obligors, and strengthen the daily management and supervision of the power grid enterprises' collection behavior.

(3) The special funds that should be assessed for the spontaneous self-use electricity consumption of coal-fired self-owned power plants that are not connected to the power grid enterprises or have no electricity fee settlement relationship shall be collected from enterprises that own coal-fired self-owned power plants by the Commissioner's Office.

Reference: Baidu Encyclopedia-Notice on Issues Concerning the Collection of Special Funds for the Structural Adjustment of Industrial Enterprises