Bills that are not used for business according to the provisions of the state and meet the national charging documents shall be issued at the time of charging.
Among them, non-tax revenue refers to the financial funds obtained by governments at all levels, state organs, institutions, social organizations acting as government functions and other organizations using government power, government reputation, national resources, state-owned assets or providing specific public services and quasi-public services according to law, which is an important part of government revenue.
Starting from 20 15 and 1, seven kinds of bills, such as unified receipts for administrative fees of central units, and 19 kinds of fixed bills, such as fixed receipts for administrative fees of central units, were replaced with unified bills for central non-tax revenue and fixed bills for central non-tax revenue respectively.
There are two kinds of central financial bills.
Recently, the Ministry of Finance issued the Notice on Clearing and Integrating Central Financial Bills (Caizong [2011] No.46), and decided to comprehensively clean and integrate central financial bills, further strengthen the management of financial bills of central state organs, institutions, social organizations and other organizations authorized by laws and regulations with the function of managing public affairs (hereinafter referred to as central units), and greatly reduce them.
The Ministry of Finance will, in accordance with the principle of "degenerate ticket types and unified style", "give priority to general bills (that is," central non-tax revenue unified bills "and" central non-tax revenue fixed bills "), supplemented by special bills; With the management idea of "machine-typed bills as the mainstay, supplemented by manual bills", we will comprehensively clean up and integrate the existing types of central financial bills, compress central financial bills, and standardize the specifications and styles of central financial bills.
After the clean-up and integration, the existing six types of bills, such as administrative bills, government bills, confiscated bills, bills for paid use of state-owned assets, general contributions from non-tax revenue and other financial bills, will be unified and merged into two types of government "non-tax revenue bills" and "other financial bills".
Among them, there are 27 kinds of non-tax revenue bills, namely: (1) unified central non-tax revenue bills. (2) Central non-tax revenue fixed bills (1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan, 100 yuan). (3) Special receipts for administrative fees of the State Taxation Bureau. (4) Special receipt for transfer of administrative fees (electronic) of the State Taxation Bureau system. (5) Special payment book for administrative fees of the State Taxation Bureau. (6) Refund of administrative fee income of the State Taxation Bureau. (7) Special bills for customs administrative fees. (8) Receipt of entry-exit inspection and quarantine fees. (9) Special receipt for People's Republic of China (PRC) maritime administrative charges. (10) China National Intellectual Property Administration patent fee receipt. (1 1) China National Intellectual Property Administration patent fee receipt _PCT international application. (12) Special receipt for litigation expenses of the people's court-advance payment. (13) Special receipt for litigation expenses of the people's court-settlement. (14) Special receipt for litigation expenses of the people's court-refund. (15) receipt from the people's court. (16) bill/receipt of China Classification Society. (17) Special receipts for royalties and prices of exploration and mining rights. (18) Special receipt for mineral resources compensation fee. (19) Special Payment Letter for Mineral Resources Compensation. (20) Special receipt for the Palace Museum. (2 1) special quota receipt for the Palace Museum (20 yuan, 30 yuan, 40 yuan, 60 yuan). (22) Special receipt for port construction fee. (23) Special explanation of special funds for the development of national film industry. (24) receipt of fine on the spot. (25) Collect a fine receipt. (26) Public security management penalty decision on the spot (receipt). (27) General contributions of non-tax revenue.
There are 8 other financial bills, namely: (1) unified bills for public welfare donations. (2) central administrative institutions fund settlement bills. (3) A unified receipt for membership fees of national social organizations. (four) special receipts for trade union funds and income. (5) Special receipt for self-discipline economic punishment of trade associations. (6) Special receipt for residential special maintenance funds (sale of public houses). (7) Special receipt for residential special maintenance funds (used by the owner). (8) Special receipt for clean development mechanism in China.
It is reported that after this adjustment, the unified bill of central non-tax revenue has replaced and abolished the unified receipt of administrative fees of central units, the receipt of special fees of central universities, the receipt of paid use of state-owned assets, the special receipt of frontier inspection fees in People's Republic of China (PRC), the special receipt of frontier inspection fees in People's Republic of China (PRC) and the Equipment and Customs Administration. The fixed bills of central non-tax revenue have replaced and abolished the fixed receipts of administrative fees of central units, customs, People's Republic of China (PRC) and entry-exit inspection and quarantine.
In addition, this adjustment cancelled and merged some financial bills with the same nature. For example: 1. Abolish the bill/receipt of China Classification Society (International Edition) and merge with the bill/receipt of China Classification Society; Abolish the bill of product inspection fees (issuing receipts on behalf of others) and merge it with the special receipt of People's Republic of China (PRC) maritime administrative fees. 2. Cancel the Special Receipt for Frontier Inspection Fines-Frontier Inspection and the Special Receipt for Frontier Inspection Fines-Equipment, and use the Receipt for Punishing Fines on the Spot and the Receipt for Collecting Fines respectively according to the penalty method. 3. Abolish the donation receipts of China Red Cross, China Population Welfare Association, China Women's Development Association and China Children's and Teenagers' Association, and use the unified donation receipts for public welfare undertakings.