Can the receipts issued by administrative institutions be used as the basis for financial accounting?

(1) Administrative institutions shall provide the following services in accordance with the principle of voluntary compensation; Its charges belong to operating service charges; Tax invoices should be used according to law; Do not use funds to settle bills.

1. Information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;

2. Business other than the mandatory training business stipulated by laws, regulations and the State Council departmental rules; The expenses for the relevant units and individuals to voluntarily participate in training and meetings;

3. Organize short-term training abroad; International exchange service fees charged for providing domestic services to foreigners working in China;

4. Service fees such as booth fees charged for organizing exhibitions and fairs;

5. Fees charged to subscription units and individuals for starting publications and publishing books;

6. Carry out performance activities; Fees charged for providing audio and video recording services;

7. Copying fee, typing fee and information fee;

8. Other commercial service charges.

(II) 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 accepted in the name of the government, and centralized income of competent departments; Administrative fee bills, government fund bills, confiscated bills, non-tax revenue general payment books and other corresponding financial bills shall be used in accordance with the provisions; Do not use funds to settle bills.

(3) The administrative institution is entrusted by the government non-tax revenue collection unit; Collect government non-tax revenue; Should comply with the relevant entrustment procedures; Use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue; Do not use funds to settle bills.

(4) Income from membership fees collected by social organizations; Use special receipts for membership dues of social organizations; Public medical institutions obtain medical service income; Use medical bills; Public welfare units receive donation income; Use donation bills; It is not allowed to settle the bill with funds.

(five) the allocated funds, financial subsidy income and higher subsidy income obtained by administrative institutions constitute the income of this unit; Do not use funds to settle bills.

(six) other acts identified by the financial department.

According to the "the State Council on the revision