Two, strengthen the dynamic management of the list of charging items. The financial departments at all levels shall, jointly with the competent price department, be responsible for compiling the catalogue of all charging items implemented locally, separately compiling the list of charging items related to enterprises, and making it public on the official website. In the process of policy implementation, the charging items have changed, including cancellation, suspension, change of name and charging unit (including departments, the same below), etc. After the policy adjustment of charging items is completed in accordance with the prescribed procedures, the financial departments at all levels shall, jointly with the competent price department, update the relevant contents of the catalogue of charging items in a timely manner and implement dynamic management. Fees that are not approved according to the prescribed procedures shall not be included in the catalogue of fees; Expenses outside the list shall not be executed.
Three, strict "two lines of revenue and expenditure" management. Charging units should implement the main responsibility of budget management, strictly implement the "two lines of revenue and expenditure" management system, and incorporate all fees into financial budget management. In accordance with the provisions of the Budget Law of the People's Republic of China and other laws and regulations, make overall consideration of factors such as economic operation and the implementation of tax reduction and fee reduction policies, work out the revenue budget realistically, and be responsible for the completeness, standardization and authenticity of the budget. Governments at all levels and their financial departments should strictly implement the requirements of changing the revenue budget from binding to expected, and shall not issue revenue targets to charging units. It is strictly forbidden to include income scale, income growth and other indicators in the assessment, and it is strictly forbidden to link the income of the charging unit with the expenditure.
Fourth, adhere to the law and regulations. As the main body of collection responsibility and implementation, the charging unit should collect fees in strict accordance with the charging items published in the list of charging items and the prescribed collection scope and standards, so as to ensure that all receivables are collected, and no fees are charged outside the list; Strictly implement the centralized collection system of the state treasury, urge unpaid or underpaid income to ensure that it is turned over to the state treasury or financial accounts in full and on time, and submit the collection to the financial department at the same level according to regulations. Without approval, it is not allowed to increase the charging items, expand the scope of collection and raise the collection standards without authorization. It is strictly prohibited to overcharge, illegally collect, collect in advance, and falsely collect idle fees; It is strictly prohibited to conceal, intercept, occupy, finance and misappropriate; It is strictly forbidden to use administrative power to monopolize operations, force services, and force fees; It is strictly forbidden to entrust matters within the scope of government duties to institutions or intermediary organizations to undertake and collect fees; It is strictly forbidden for government departments to use trade associations, chambers of commerce and other means to charge enterprises in violation of regulations.
Five, standardize the management of financial bills. Financial bills are the original vouchers of financial revenue and expenditure and accounting of charging units. The charging unit shall, in accordance with the regulations, issue financial bills under the unified supervision (printing) of the Ministry of Finance or the provincial financial department to the payment obligor, strengthen the management of financial bills, designate a person to be responsible for the management of financial bills, establish a bill use registration system, establish a bill management ledger, and collect, keep, write off and destroy financial bills in strict accordance with the regulations. Fully implement the management reform of financial electronic bills, and realize electronic invoicing, automatic verification, full tracking and source control. The charging unit shall not transfer, lend, open, buy, sell, destroy or alter financial bills without authorization; Financial bills may not be used in series, and financial bills may not be substituted with other bills.
Sixth, fully implement the fee reduction policy. Charging units should strictly follow the prescribed scope and procedures of reduction and exemption, and fully implement the various fee reduction policies promulgated by the state and our province. For the announced cancellation, suspension and fee reduction, it is necessary to fully implement the fee reduction policies for small and micro enterprises, old-age care and medical services, and employment of college graduates, and increase support for small and micro enterprises, service industries and employment and entrepreneurship, so that they should be reduced or exempted; Do not delay or refuse to implement it for any reason, nor continue to charge fees in disguised form in other names. Without the approval of the State Council or the provincial government and its financial and price departments, governments at all levels and their departments shall not expand the scope of assistance, adjust the standards of assistance, change the procedures of assistance or reduce or postpone it by themselves.
Seven, strengthen the management of budget expenditure. The charging unit shall establish and improve the charging financial management system, implement the requirements of tight living, coordinate the needs of career development, and prepare the expenditure budget in strict accordance with the relevant provisions of budget management. Further harden budget constraints, strengthen budget expenditure management, and use funds according to the purpose and amount of expenditure stipulated in the budget; Without approval, the scope of expenditure and the standard of expenditure shall not be expanded without authorization. Strengthen the awareness of budget performance management, implement the requirements of full implementation of budget performance management, and further improve the efficiency of fund use.
Eight, strictly implement the charging publicity system. Charging units shall strictly implement the charging publicity system, and publicize relevant contents in a prominent position on government websites and charging places, including charging items, charging standards, charging subjects, charging units, charging basis, charging scope, charging objects, charging methods, relief provisions, supervision and reporting telephone numbers, etc. Consciously accept social supervision. When the charging policy changes, it is necessary to update the publicity content in time to ensure that the publicity content is legal and effective. At the same time, the income and expenditure will be announced to the public regularly to improve the transparency of charges.
Nine, strengthen the supervision and inspection of fees. Market supervision, auditing, finance, development and reform departments at all levels should strengthen supervision and inspection of fees in accordance with the division of responsibilities, promptly correct and deal with problems found, and investigate relevant responsibilities according to laws and regulations. The charging departments at all levels should strengthen the internal restraint mechanism, supervise all departments and units of the system to strictly implement the charging management regulations, and put an end to arbitrary charges. All charging units should establish and improve the internal control system, consciously accept the supervision and inspection of the regulatory authorities, and truthfully provide the charging situation and relevant information.
Ten, strengthen policy publicity and training. All relevant departments at all levels should increase the publicity of charging policies, timely release and update policy information through online and offline forms such as websites, media, WeChat official accounts and charging policy understanding cards, carry out policy publicity and interpretation, and raise social awareness. Regularly organize policy study and training, increase the training of toll collectors, improve the business level of tax collection and management, and get through the "last mile" of policy implementation by holding training courses, business lecture halls, and network special training to ensure that all charging policies come into effect.