Interim Provisions of Guangdong Province on the Management of Extra-budgetary Funds

Chapter I General Provisions Article 1 In order to strengthen the management of extra-budgetary funds, make overall use of financial resources inside and outside the budget, give full play to the role of extra-budgetary funds, and promote the development of economic construction and social undertakings in our province, these measures are formulated in accordance with the provisions of relevant state laws and regulations and the actual situation of our province. Article 2 Extrabudgetary funds refer to all kinds of financial funds collected, withdrawn and arranged for use by state organs, institutions and other authorized or entrusted institutions in accordance with relevant laws, regulations and rules, which are not included in the state budget management. Business service income obtained by institutions and social organizations through the market that does not have government functions is not managed as extra-budgetary funds. Article 3 Extrabudgetary funds are state financial funds, not self-owned funds of departments and units. The management of extra-budgetary funds follows the principle of unified policy and hierarchical management. Extra-budgetary income should be turned over to the financial special account, and two lines of revenue and expenditure management should be implemented. Article 4 People's governments at all levels must strengthen their leadership over the management of extra-budgetary funds and be responsible for organizing the implementation of regulations on the management of extra-budgetary funds; To formulate and implement the provisions on the management of extra-budgetary funds within their respective administrative areas; To examine and approve the plans and final accounts of extra-budgetary funds at the corresponding level; Regularly report to the people's congress at the same level on the income and expenditure and management of extra-budgetary funds. Fifth financial departments at all levels are the functional departments for the management of extra-budgetary funds, and manage and supervise extra-budgetary funds according to law; In conjunction with relevant departments, formulate specific measures for the management of extra-budgetary funds, organize and manage financial accounts, review, summarize and prepare plans and final accounts of extra-budgetary funds. Relevant departments at all levels should cooperate with the financial department to do a good job in the management of extra-budgetary funds. Article 6 All extra-budgetary fund projects involving taxes shall be declared and tax invoices shall be used; For non-taxable items, bills printed or supervised by financial departments at or above the provincial level shall be used, and shall be strictly implemented in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC) and the provisions of the financial departments on bill management. Chapter II Revenue Management Article 7 The revenue range of extra-budgetary funds includes:

(1) Administrative fees, funds (including funds and surcharges, the same below) collected and recovered according to laws, regulations and rules, and funds raised through government functions;

(two) administrative fees charged or extracted according to the national and provincial standards for the examination and approval of projects;

(three) in accordance with the projects and standards approved by the State Council and the Ministry of Finance, collect, raise or set up various funds with specific purposes in the name of the government from enterprises, institutions and individuals;

(four) the management fees and other funds collected by state organs, institutions and other institutions from their subordinate enterprises and institutions through the management functions of the competent departments;

(5) township self-raised funds and township (town) government funds raised according to national policies and regulations, and township (town) government funds used for township (town) economic construction, career development, public welfare undertakings, etc., mainly including profits paid by township (town) enterprises, income paid by institutions and township co-ordination fees raised by individuals;

(VI) Other financial funds that are not included in the financial budget management mainly include various donated funds obtained in the name of the government, non-operational income and financial account interest of the state administrative organs stationed in overseas institutions, etc. Article 8 The collection and withdrawal of extra-budgetary funds shall be carried out in accordance with the following provisions:

(a) administrative fees strictly implement the central and provincial examination and approval management system, and the municipal and county people's governments and their subordinate departments shall not approve the establishment of administrative fees or formulate or adjust the fees;

(two) the establishment of government funds, in line with relevant laws, regulations and provisions;

(three) the competent department shall collect management fees and other funds from subordinate units, and shall report to the relevant departments at the same level for approval; The establishment of self-raised funds by the township (town) people's government and its examination and approval authority shall be implemented in accordance with relevant laws, regulations and rules. Ninth approved the establishment of administrative fees, government funds, units must register with the finance department at the same level. If the registered items and charging standards change, they shall be re-registered or cancelled. Article 10 Extra-budgetary funds shall be collected by banks entrusted by the financial department or uniformly collected by the financial department. For individual units with scattered extra-budgetary income, the financial department may entrust them to collect. Eleventh financial departments at all levels should open a unified financial account in the bank. Extra-budgetary income must be paid into the financial special account in full and on time, and no unit may intercept, occupy, privately divide, misappropriate or default. For units whose funds come entirely from extra-budgetary funds, the financial department at the same level may approve a certain amount of working capital according to actual needs. Twelfth units entrusted by the financial department to collect extra-budgetary funds may open income transition accounts with the approval of the financial department. The account can only generate extra-budgetary funds to pay off the financial special account, and no other extra-budgetary funds can be spent. All units shall, in accordance with the provisions of the financial department, timely pay the extra-budgetary income of the income transition account into the financial special account. If the payment is overdue or not paid in full, the financial department shall notify the bank to transfer it directly from the unit fund account to the financial special account. Article 13 Banks handling special financial accounts for extra-budgetary funds shall, in accordance with the relevant provisions of the state and the province, timely and accurately handle the collection of extra-budgetary funds, and transfer extra-budgetary funds into the accounts of users according to the appropriation vouchers issued by the financial departments.