The Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions Caizong [20 10] 1 clearly stipulates the scope of use of administrative settlement bills:
Eighth the following acts, shall not use funds to settle bills:
(1) Administrative institutions shall provide the following services on a voluntary and paid basis, and the fees shall be business service fees. Tax invoices shall be used according to law, and bills shall not be settled with funds.
1. Information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;
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 foreigners working in China to organize short-term training abroad and provide domestic services;
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. Fees charged for carrying out activities and 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 received in the name of the government, centralized income of the competent authorities, etc. shall use corresponding administrative fees bills, government fund bills, confiscated bills, general contributions of non-tax revenue and other financial bills in accordance with regulations, and shall not use funds to settle bills.
(3) When an administrative institution is entrusted by a government non-tax revenue collecting unit to collect 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 funds to settle bills.
(4) Social organizations collect membership fee income and use membership fee receipts 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.
(five) the unit income formed by the allocation of funds, financial subsidies, higher subsidies and other income obtained by administrative institutions shall not be settled by funds.
(six) other acts identified by the financial department.
Simply understand, the current accounts of administrative institutions can only be recorded in the current accounts, and the current accounts need to be written off and processed in time.
If it is really necessary to be charged as a cost before tax, a receipt for fees issued by an administrative institution must be obtained in accordance with the above provisions.