Agricultural tax surcharge, salt tax royalty, public utilities surcharge, fishery tax and fishery construction surcharge, education surcharge, other additional income, centralized enterprise depreciation fund, other funds of centralized enterprises, income paid by extra-budgetary enterprises, public housing rental income, power maintenance income, port supporting fees and other income not included in budget management. Two. Funds managed by institutions and administrative units
Income from scientific experiments, survey and design, hotels and guest houses, technical secondary schools, funds for running colleges and universities, primary and secondary school fees and work-study programs, school-run factories, water charges in state-owned irrigation areas, reservoirs, urban planning and design, municipal construction companies, tourism, real estate business, radio and television, social welfare, government printing houses, auditoriums, theaters and gymnasiums. Unpaid budget retention income, vehicle management income and other operating income, as well as road maintenance fees, supervision fees, transportation management fees, operating management income, market tax sharing, afforestation funds and other administrative fees. Three, state-owned enterprises and their departments in charge of the management of special funds.
Basic depreciation fund (retained part), major repair fund, fixed assets depreciation income, enterprise fund, new product trial-production fund, production development fund, reserve fund, employee welfare fund, employee incentive fund, "three wastes" comprehensive utilization income, mine development extension fee, mine maintenance fee, Yantian technical transformation fund, adjustment fund, loss reduction share, handling fee, management fee, service fee and centralized special fund extracted by competent departments and small enterprises. Four, the local authorities are not included in the budget of enterprise income and special funds.
Special funds such as extra-budgetary enterprise income and basic depreciation, major repair fund and depreciation income of fixed assets belonging to local competent departments. Article 5 The charging standards, retention ratio, expenditure scope and standards of all kinds of extra-budgetary funds must be implemented in accordance with the system stipulated by the provincial government or the Department of Finance.
The use of extra-budgetary funds, except as otherwise provided by the provincial government and the Department of Finance, all regions, departments and units have the right to make their own arrangements in accordance with the relevant provisions of the state, and no region or department may transfer funds horizontally for any reason. The special funds stipulated by the state shall be earmarked for special purposes and shall not be used for other purposes. Sixth strictly control the use of extra-budgetary funds for capital construction. First of all, the financial department will examine whether the source of funds conforms to the state regulations, and then it will be included in the capital construction plan with the approval of the planning department. The funds can only be used after being deposited in the Construction Bank for half a year, and the Construction Bank will supervise the allocation according to regulations. Seventh the use of extra budgetary funds to buy special control goods, must first review the source of funds by the financial department at the same level, and then report to the "control office" for approval. Article 8 The basic depreciation fund shall be used in accordance with the Trial Regulations on Depreciation of Fixed Assets of State-owned Enterprises issued by the State Council Guofa (1985) No.63, and shall not be used for capital construction. For a few projects that need to be combined with technological transformation and capital construction, the two funds can be used together. However, enterprises and competent departments of enterprises should prepare plans for the renovation of fixed assets in accordance with regulations, and implement them after approval according to the prescribed examination and approval procedures. Financial departments and banks should strengthen supervision, help manage and use depreciation funds well, and improve the efficiency of use. Article 9 All enterprises and institutions shall withdraw employee welfare funds, incentive funds and wage growth funds in accordance with the proportion approved by the financial department and the competent department, and use them for special purposes, and pay capital tax or wage adjustment tax according to regulations. It is not allowed to use the extra-budgetary funds for the development of production to distribute funds, materials and subsidies. Tenth departments and units must be in accordance with the provisions of the financial department at the same level to compile the budget revenue and expenditure plan, timely and accurately submit the implementation of revenue and expenditure and annual revenue and expenditure accounts. The financial department should review and summarize step by step, and report to the local people's government at the same time, and send a copy to the Planning and Economic Commission, Statistics Bureau, Taxation Bureau, Audit Bureau and Industrial and Commercial Bank of China at the same level. Eleventh departments and units of extrabudgetary funds, according to the accounting system stipulated by the Ministry of Finance, separate accounting, timely accounting, accounting, reimbursement, so that the accounts are consistent, the accounts are consistent, and the accounts are consistent. Twelfth management of extrabudgetary funds, finance, planning, banking, auditing, taxation and other departments have the same task. All departments should cooperate with each other and cooperate closely to manage extra-budgetary funds.
Financial departments and banks at all levels should always grasp the implementation of the plan for the income and expenditure of extra-budgetary funds. Check whether the income is justified and the expenditure is reasonable, and promptly correct and reflect the problems found. Audit, financial and tax authorities at all levels should strengthen the audit supervision of extra-budgetary funds, and those who resort to deceit, conceal or transfer funds should be punished as violating financial discipline; Those who violate the criminal law should be investigated for legal responsibility. Thirteenth management of extrabudgetary funds, according to the actual situation, take different management measures.
(1) The financial department is in charge of extra-budgetary funds and adopts centralized and unified management. According to the overall arrangement of the relevant departments, it shall be used rationally according to the specified purposes.
(2) All kinds of administrative charge and other extra-budgetary funds of administrative and public institutions shall be deposited in the special account of the financial department, and plan management, financial examination and approval and banking supervision shall be implemented. That is, the extra-budgetary funds of all departments and units are deposited in the "special account for extra-budgetary funds" opened by the financial department at the same level in the bank on the premise that the ownership of funds remains unchanged and the use of funds by all units is guaranteed, which is managed by the financial department in a centralized way (the road maintenance fee is uniformly handed over to the Provincial Department of Finance by the Provincial Communications Department), and the funds used by all units are summarized and reported to the financial department for approval. Extra-budgetary funds stored in the special accounts of financial departments at all levels are not allowed to be used for the establishment of financial institutions (except for a few financial allocations for paid use) and development companies, and may not be used for capital construction investment without approval.
(III) For all kinds of extra-budgetary funds managed by state-owned enterprises and their competent departments, in principle, plan management and policy guidance shall be implemented, that is, each unit shall prepare an extra-budgetary fund revenue and expenditure plan, which shall be reviewed and summarized by the competent department and submitted to the finance department at the same level for approval before implementation. Specific management measures, by all regions and departments in line with the principle of strengthening management, improving the efficiency of the use of funds and facilitating the lateral adjustment of funds, combined with the actual situation to study the provisions.