1. What behaviors can be used for inter-fund bill settlement?
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. Administrative institutions collect money. 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.
3. Administrative institutions share the cost. Expenses paid in advance by administrative institutions and shared by participating units or individuals after the end of economic activities. Such as business meetings held by administrative institutions, meeting expenses shared by participating units and individuals, etc.
4. Other capital transactions between departments within the unit and between units and individuals that do not constitute unit income.
5 other funds that are not recognized by the financial department as the income of administrative institutions.
2. Administrative institutions shall provide the following services in accordance with the principle of voluntary compensation, and their income belongs to taxable income. Tax invoices shall be used according to law, and bills shall not be used for fund settlement.
1. Income from information consultation, technical consultation, technical development, transfer of technical achievements and technical services
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 organizing short-term overseas training and providing domestic services for foreigners working in China.
3. What are the behaviors that prohibit the use of fund transaction settlement bills?
1. For the services provided by administrative institutions in accordance with the principle of voluntary compensation, the charges are business service charges, and tax invoices shall be used according to law, and settlement bills between funds shall not be used.
2. 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, and centralized income of the competent authorities shall use corresponding financial bills such as administrative fees bills, government fund bills, confiscated bills, and general contributions of non-tax revenue in accordance with regulations, and shall not use funds to settle bills.
3. When an administrative institution is entrusted by the government non-tax revenue collecting unit to collect the 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 the fund settlement bills.
4. Social organizations collect membership fees and use special receipts for membership fees 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.
5. The allocated funds, financial subsidy income and higher-level subsidy income obtained by administrative institutions constitute the income of this unit, and the bills for settlement of capital transactions shall not be used.
6 other acts identified by the financial department.
Legal basis:
Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions
Article 6
The basic contents of fund transaction settlement bills include bill name, bill code, drawer's seal, payer, billing date, collection item, quantity, amount, payee, payee and joint bill. Generally, the fund transaction settlement bill should be set in triplicate, including stub copy, receipt copy and bookkeeping copy, and each copy should be distinguished by different colors.