The ownership and use right of extra-budgetary funds stored in special financial accounts remain unchanged. Article 5 People's governments at all levels shall strengthen the management of extra-budgetary funds and report the management of revenue and expenditure to the Standing Committee of the people's congress at the corresponding level. Sixth financial departments at all levels are the functional departments of the people's government at the same level to manage extrabudgetary funds, and are responsible for the management and supervision of extrabudgetary funds at the same level. Seventh planning, auditing, banking, price, taxation and supervision departments at all levels, as well as the competent departments of enterprises and institutions, should cooperate with the financial department to strengthen the management and supervision of extrabudgetary funds. Chapter II Management of Extra-budgetary Funds Article 8 Extra-budgetary funds refer to all kinds of additional income established and collected by the financial departments of cities, counties (cities) and districts in accordance with state regulations and special funds not included in the state budget. Article 9 Extrabudgetary funds shall be established, collected and managed by the financial department at the same level in accordance with the items, scope and standards stipulated by the state. It is not allowed to increase projects, expand scope and raise standards without authorization. Article 10 Extrabudgetary funds shall be used by the people's governments at the corresponding levels in accordance with the prescribed purposes and shall not be used for other purposes. Chapter III Management of Extra-budgetary Funds of Administrative Institutions Article 11 Extra-budgetary funds of administrative institutions refer to administrative fees, operating service income and various special funds (including city-wide public welfare funds) set up and collected by administrative institutions in accordance with state regulations and not included in the state budget. Article 12 Administrative fees of administrative institutions must be reported to the provincial people's government or relevant departments for examination and approval in accordance with the relevant provisions and procedures of the state, and a license for fees must be obtained. The bills for administrative fees uniformly printed by the financial department shall be used, and the fees shall be charged according to the approved charging items, scope and standards. No unit or department is allowed to increase projects, expand scope and raise standards without authorization. Thirteenth special funds shall be established in accordance with the provisions, and shall not be established without authorization. Article 14 Except as otherwise provided by the state and the province, the extra-budgetary funds of administrative institutions shall be managed by special financial account storage, plan management, earmarking, financial approval and bank supervision. Fifteenth administrative institutions with extra-budgetary income shall open revenue and expenditure accounts in the People's Bank of China and specialized banks approved by the financial department.
All extra-budgetary income and current accounts of administrative institutions shall be deposited in income accounts and transferred to financial special accounts according to regulations. The expenditure of extra-budgetary funds must be through the expenditure account. The funds in the expenditure account shall come from the extra-budgetary funds allocated by the special account for fiscal expenditure.
Administrative institutions shall not conceal, transfer, finance or withhold extra-budgetary funds. Sixteenth administrative institutions to use extrabudgetary funds, should be within the prescribed time limit, put forward quarterly and monthly plans to the financial sector; The financial department shall conduct an audit within the prescribed time limit and timely allocate the extra-budgetary funds approved for expenditure to the user's expenditure account.
If an administrative institution is in urgent need of using extra-budgetary funds, it may compile a plan for the use of temporary funds to the financial department, which shall timely examine and approve it.
The bank shall allocate the extra-budgetary expenditures approved by the financial department within the prescribed time limit; Without the approval of the financial department, the bank shall not refuse to pay. Seventeenth administrative institutions for wages, bonuses, allowances, subsidies and welfare funds, should be extracted and used in accordance with the provisions of the project, scope and standards. Bonuses, subsidies, allowances and physical objects shall not be distributed in violation of regulations. Article 18 When an administrative institution uses extra-budgetary funds for capital construction (including the renovation of old houses and the purchase of commercial houses, the same below), it shall not only report to the competent department for examination and approval according to the prescribed procedures, but also report to the financial department for reviewing the sources of funds, and deposit the self-raised capital construction funds into the special account opened by the financial department in China Construction Bank. The Construction Bank and the financial department shall allocate funds and supervise the use according to the basic construction plan and relevant regulations issued by the planning department. Nineteenth administrative institutions to use extra-budgetary funds to buy goods that control the purchasing power of social groups shall go through special control procedures in accordance with relevant regulations and report to the financial department for approval. Chapter IV Management of Extra-budgetary Funds of Enterprises Article 20 Extra-budgetary funds of enterprises refer to various funds drawn by enterprises in accordance with state regulations for developing production and distributing wages, bonuses and benefits that are not included in the state budget.