All levels of planning, auditing, price, farmer burden supervision and management departments and various banks shall, in accordance with the division of responsibilities, cooperate with the financial department to do a good job in the supervision and management of extra-budgetary funds. Article 4 The management principle of "two lines of revenue and expenditure" shall be applied to extra-budgetary funds.
The financial department shall implement unified management of extra-budgetary funds without changing the original right to use funds and the nature of funds. Chapter II Deposit of Extra-budgetary Funds Article 5 Extra-budgetary funds refer to the funds collected, retained and arranged for use by various units in accordance with the provisions of the state and the province, which are not included in the state budget management. Mainly includes:
(a) the financial departments at all levels in accordance with the provisions of the state management of additional income, according to the provisions of the state into the budget of centralized enterprises and institutions income. ;
(2) Various administrative fees charged by state organs and institutions according to regulations, various operating and service incomes, various special funds approved for establishment, and other miscellaneous incomes;
(three) all kinds of special funds reserved by the competent departments of enterprises at all levels;
(4) Extrabudgetary funds managed by enterprises owned by the whole people;
(five) other income and special funds that are not included in the budget according to the provisions of the state. Sixth unless otherwise stipulated by the state and the province, the specific projects that need extra-budgetary funds must be audited by the financial department at the same level and reported to the Ministry of Finance for approval step by step. Article 7 The extra-budgetary funds of enterprises owned by the whole people shall be independently used by the owners in accordance with the relevant provisions of the state (except the funds for self-financing capital construction), and the financial department shall make statistical analysis of their income and expenditure activities and give policy guidance.
In addition to the scope specified in the preceding paragraph, extra-budgetary funds of other units must be timely and fully deposited in the financial special account set up by the financial department in the bank according to the provisions of the financial department, and shall not be refused for any reason. Eighth the use of extrabudgetary funds for self-financing capital construction, the source of funds must be audited by the financial and auditing departments, and fully deposited in the special account for self-financing capital construction opened by the financial department in China Construction Bank. Article 9 In laws, regulations, rules and other normative documents issued by the provincial people's government and the the State Council department, it is stipulated that the single extra-budgetary fund income should be systematically solved or turned over to the provincial department and its subordinate units in full, and the way and proportion of solving or turning over shall not be changed. However, the relevant departments of the province and their subordinate units must deposit the money received in full into the financial accounts set up by the provincial finance department in the bank; The retained part at all levels must be fully deposited in the financial account set up by the finance at the same level in the bank. Tenth units deposited in the financial accounts of extrabudgetary funds, according to the provisions of the state, and deposited in the unit. Eleventh units with extra-budgetary funds must pay taxes and fees according to law, and complete the task of subscribing for various government bonds issued by the state and the province. Twelfth units must strictly draw a clear line between budgetary funds and extrabudgetary funds. All budgetary funds must be included in the national budget management; All extra-budgetary funds must be included in extra-budgetary management. Funds not included in budget management and extra-budgetary management shall be treated as "small treasuries" and turned over to the finance at the same level after collection. Chapter III Appropriation and Use of Extra-budgetary Funds Article 13 When using extra-budgetary funds, all units must abide by the state and provincial regulations on the use of extra-budgetary funds, and it is forbidden to use them for other purposes under various pretexts. Fourteenth units need to use extrabudgetary funds, the unit shall submit quarterly or monthly extrabudgetary funds expenditure plan, after the audit of the financial sector, to be allocated. In case of emergency, if you really need money, you can dial it with the newspaper, or you can dial it first and then go through the formalities. Fifteenth financial departments should protect the legitimate needs of all units. In addition to the use of funds in an emergency, the quarterly or monthly expenditure plan submitted by the unit must ensure the mutual connection between the use of funds by the unit.
The financial department has the right to refuse payment applications that do not meet the prescribed purposes. Sixteenth units to use extrabudgetary funds, according to the provisions of the state and province, the planning department for examination and approval, should be reported to the planning department for examination and approval, the financial sector to allocate funds. Seventeenth banks must allocate the extra-budgetary funds approved by the financial department in place within three days. Unless otherwise stipulated by laws, regulations and rules, it is forbidden to suppress foreign exchange or ticket payment for any reason.
All units that withdraw cash from banks must abide by the relevant state regulations on cash management. Chapter IV Other Relevant Provisions Article 18 The extra-budgetary fund income of each unit must be managed by the financial institution of the unit, and shall not be managed by other internal institutions or non-independent accounting units, nor shall an account be opened in a bank. If an account has been managed and opened in a bank, the right to manage funds must be transferred within one month from the date of implementation of these Measures, and the bank account must be cancelled.
The financial management of extra-budgetary funds shall be implemented in accordance with the provisions of the financial department.