Article 6 of the Measures for the Administration of Financial Bills (Order No.70 of the Ministry of Finance No.2012) stipulates that "the bill for settlement between funds refers to the certificate issued by an administrative institution when funds are temporarily received, collected and settled internally."
The Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions (Caizong [20 10] 1No.) Chapter II Contents and Scope of Application of Fund Settlement Bills.
Seventh the following acts, you can use funds to settle bills:
(1) Temporary collection by administrative institutions. Temporary receipts from administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, do not constitute deposits, deposits, deposits and other temporary receipts from this unit.
(2) Money collected by administrative institutions. It is collected by the administrative institution on its behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone fees, etc.
(three) other funds between departments within the unit, between units and individuals that do not constitute unit income.
(four) other funds that are not recognized by the financial department as the income of administrative institutions.
Eighth the following acts, shall not use funds to settle bills:
(1) Administrative institutions shall provide the following services on a voluntary and paid basis, and the fees shall be business service fees. Tax invoices shall be used according to law, and bills shall not be settled with funds.
1. Information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;
2. The expenses for the relevant units and individuals to voluntarily participate in training and meetings, except for the mandatory training business stipulated by laws, regulations and the State Council departmental rules;
3. International exchange service fees charged for foreigners working in China to organize short-term training abroad and provide domestic services;
4. Service fees such as booth fees charged for organizing exhibitions and fairs;
5. Fees charged to subscription units and individuals for starting publications and publishing books;
6. Fees charged for carrying out activities and providing audio and video recording services;
7. Copying fee, typing fee and information fee;
8. Other commercial service charges.
(II) Government non-tax revenue such as administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, incomes from fines and confiscations, donations received in the name of the government, centralized income of the competent authorities, etc. shall use corresponding administrative fees bills, government fund bills, confiscated bills, general contributions of non-tax revenue and other financial bills in accordance with regulations, and shall not use funds to settle bills.
(3) When an administrative institution is entrusted by a government non-tax revenue collecting unit to collect government non-tax revenue, it shall use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue in accordance with the relevant entrustment procedures, and shall not use funds to settle bills.
(4) Social organizations collect membership fee income and use membership fee receipts of social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units that receive donation income and use donation bills may not use funds to settle bills.
(five) the unit income formed by the allocation of funds, financial subsidies, higher subsidies and other income obtained by administrative institutions shall not be settled by funds.
(six) other acts identified by the financial department.
There are also relevant provisions in the Supplementary Notice of the Ministry of Finance on Relevant Issues Concerning the Use and Management of Fund Settlement Bills in Administrative Institutions (Caizong [2010]11).