(a) administrative fees, funds and additional income as prescribed by laws and regulations;
(two) administrative fees approved by the people's government of the State Council or the province and the provincial finance and price departments;
(3) Funds and additional income approved by the State Council and the Ministry of Finance;
(four) the funds paid by the competent department from the subordinate units;
(five) for the township (town) people's government expenses of township (town) self-raised funds;
(six) other financial funds not included in the budget management.
Institutions and social organizations do not act as government functions, and the business and service income obtained through the market is not managed as extra-budgetary funds when the administrative department for industry and commerce obtains a business license and the tax department handles tax registration. Article 4 The state ownership of extra-budgetary funds shall be managed according to the basic principles of unified leadership, hierarchical management, special financial accounts, living within the limits of revenues, and relative separation of fund raising, management and use. Article 5 People's governments at all levels shall strengthen their leadership over the management of extra-budgetary funds and be responsible for organizing the implementation of regulations on the management of extra-budgetary funds. Review and approve the plans and final accounts of extra-budgetary funds at the corresponding level.
The people's governments at or above the county level shall regularly report to the people's congress at the same level or its standing committee on the revenue and expenditure and management of extra-budgetary funds, and accept the supervision of the people's congress at the same level or its standing committee; The township (town) people's government shall report the revenue and expenditure and management of extra-budgetary funds to the people's congress at the same level or the presidium of the township (town) people's congress, and accept the supervision of the people's congress at the same level or the presidium of the township (town) people's congress. Article 6 The financial departments at all levels are the competent departments for the management of extra-budgetary funds, and their main responsibilities are:
(1) Organizing the implementation of laws, regulations and rules on the management of extra-budgetary funds;
(two) to formulate specific measures for the management of extrabudgetary funds according to law;
(three) to review, summarize and compile the plans and final accounts of extrabudgetary funds, and summarize and publish the income items of extrabudgetary funds;
(four) management, supervision and inspection of extrabudgetary funds revenue and expenditure activities;
(five) to investigate and deal with violations of the provisions of the management of extrabudgetary funds.
When performing their duties, the managers of extra-budgetary funds in financial departments at all levels should be loyal to their duties, abide by the law, act impartially, improve efficiency and do a good job in various services. Article 7 Audit departments at all levels shall conduct audit supervision over the revenue and expenditure and final accounts of extra-budgetary funds.
The competent price departments at all levels shall manage, supervise and inspect the administrative fees in accordance with the prescribed duties.
Supervision departments at all levels shall supervise and inspect the irregularities in the management of extra-budgetary funds.
The competent department of the revenue and expenditure unit of extra-budgetary funds shall strengthen the management of extra-budgetary funds of its subordinate units and do a good job in the supervision and management of extra-budgetary funds of this system. Article 8 Units receiving and paying extra-budgetary funds shall strengthen the management of extra-budgetary funds, implement the financial system stipulated by the state, organize the income of extra-budgetary funds according to law, and strictly manage expenditures. Ninth citizens, legal persons and other organizations have the right to put forward opinions and supervision on the management of the income and expenditure of extra-budgetary funds, and have the right to resist, appeal or report illegal charges, fund-raising and other acts. Chapter II Revenue and Expenditure Management Article 10 The collection and withdrawal of extra-budgetary funds shall be carried out in accordance with the following provisions:
(a) the items, standards, scope and procedures of administrative fees shall be implemented in accordance with relevant laws, regulations and rules of the provincial people's government. Administrative fees not stipulated by laws, regulations and rules of the provincial people's government shall be examined and approved by the provincial finance department in conjunction with the provincial price department; The determination and adjustment of charging standards shall be examined and approved by the provincial price department in conjunction with the provincial finance department; The formulation and adjustment of important charging items and standards shall be reported to the provincial people's government or the State Council for approval.
The people's governments below the provincial level and their subordinate departments shall not approve the establishment of administrative fees or formulate or adjust fees.
(two) the establishment of government funds and surcharges shall be implemented in accordance with relevant laws, regulations and state regulations.
(III) The centralized funds paid by the competent department from subordinate units and the establishment of self-raised funds for the township (town) people's government and its examination and approval authority shall be implemented in accordance with the provisions of relevant laws, regulations and rules of the provincial people's government. Eleventh extrabudgetary funds revenue and expenditure units must obtain and use extrabudgetary funds in accordance with the provisions of the project, scope, standards, procedures and methods. It is forbidden to collect fees independently, expand the scope of fees and raise the standard of fees. Shall not delay or reduce the receivable extra-budgetary funds without authorization.