(a) to participate in the formulation or formulation of local laws, regulations and normative documents related to the management of extrabudgetary funds;
(two) to review and approve the annual revenue and expenditure plan, plan adjustment and final accounts of the extra-budgetary funds at the corresponding level;
(three) to supervise and guide the subordinate departments and people's governments at lower levels to implement the annual revenue and expenditure plan of extra-budgetary funds;
(four) other duties as prescribed by laws, regulations and rules. Article 6 The financial departments of people's governments at all levels shall be responsible for the management of extra-budgetary funds.
The collection agencies of extra-budgetary funds established by the financial departments of the people's governments at all levels (hereinafter referred to as the collection agencies of extra-budgetary funds) are responsible for the specific collection and management of extra-budgetary funds.
The main responsibilities of the financial departments of the people's governments at all levels in the management of extra-budgetary funds are:
(1) Organizing the implementation of laws, regulations, rules and normative documents concerning the management of extra-budgetary funds;
(2) To be responsible for the management of special financial accounts for extra-budgetary funds, and organize the revenue and expenditure units of extra-budgetary funds to establish and improve the financial system and accounting system for the management of extra-budgetary funds;
(three) in accordance with the provisions of the authority responsible for the examination and approval of extrabudgetary funds income projects;
(four) to prepare the annual income and expenditure plan, plan adjustment and final accounts of the extra-budgetary funds at the corresponding level;
(five) responsible for organizing the implementation of the annual revenue and expenditure plan of extra-budgetary funds at the corresponding level, and regularly reporting the implementation of the budget revenue and expenditure plan to the people's government at the corresponding level and the financial department at a higher level;
(six) to supervise and inspect the income and expenditure of extra-budgetary funds, and investigate and deal with violations of laws, regulations and rules on the management of extra-budgetary funds. Article 7 The revenue and expenditure units of extra-budgetary funds shall be responsible for the management of extra-budgetary funds of their own units. Its main responsibilities are:
(a) to implement the laws, regulations, rules and normative documents related to the management of extrabudgetary funds, and to establish and improve the rules and accounting systems for the management of extrabudgetary funds in this unit;
(two) to prepare the annual revenue and expenditure plan, plan adjustment and final accounts of the extra-budgetary funds of the unit;
(three) to be responsible for organizing the implementation of the annual revenue and expenditure plan of extra-budgetary funds of the unit, and regularly report the implementation of the annual revenue and expenditure plan of extra-budgetary funds to the financial department at the same level;
(four) to supervise and inspect the collection and management of extra-budgetary funds of affiliated institutions and the implementation of the annual revenue and expenditure plan. Article 8 The auditing, price control and supervision departments of people's governments at all levels and the People's Bank of China shall, according to their respective functions and duties, supervise and inspect the revenue and expenditure activities of extra-budgetary funds in accordance with the provisions of relevant laws, regulations and rules. Chapter II Income Management of Extra-budgetary Funds Article 9 The income range of extra-budgetary funds includes:
(1) Administrative fees collected and recovered according to laws, regulations and rules, as well as funds and various funds belonging to the nature of funds and surcharges (hereinafter referred to as funds);
(two) administrative fees levied in accordance with the provisions of the State Council and the provincial people's government and its financial and price departments;
(three) the fund income collected and raised in accordance with the provisions of the financial departments of the State Council and the State Council;
(four) social welfare fund-raising approved by the provincial people's government and special-purpose fund-raising and donation funds obtained with the reputation of the government;
(five) with the approval of the financial department at the same level, the funds collected by the competent department from subordinate enterprises, institutions and social organizations to reflect the management functions;
(six) township self-raised funds and township funds for the township people's government expenses;
(seven) other financial funds not included in the budget management. It mainly includes the paid use of recovered funds from financial allocations that are not included in the financial budget management, non-operational income paid by the people's governments at or above the county level and their subordinate departments, special financial accounts for extra-budgetary funds and interest on transitional accounts. Article 10 Income from extra-budgetary funds is divided into provincial income, municipal income with districts, provincial income and municipal income with districts. Article 11 the division of extra-budgetary income items between provincial and cities under separate state planning, and the income sharing ratio enjoyed by provincial and cities under separate state planning shall be put forward by the provincial finance department in consultation with relevant departments and submitted to the provincial people's government for approval before implementation.
The subordinate departments of the people's governments at higher levels shall not call the extra-budgetary funds belonging to the people's governments at lower levels and their subordinate departments in violation of regulations, and the people's governments at lower levels and their subordinate departments shall not reduce, misappropriate or intercept the extra-budgetary funds belonging to the people's governments at higher levels and their subordinate departments.