Detailed rules for the implementation of the measures for the administration of extra-budgetary funds in Hubei Province

Article 1 According to the Measures for the Administration of Extra-budgetary Funds in Hubei Province (hereinafter referred to as the Measures) issued by the People's Government of Hubei Province No.53, in order to effectively manage extra-budgetary funds, implement the management of extra-budgetary funds, improve the efficiency in the use of extra-budgetary funds, and promote the rapid, stable and sustainable development of the province's economy and various undertakings. These Rules are formulated in accordance with Article 3 1 of the Measures. Article 2 These Rules shall apply to the following units (hereinafter referred to as "units") at all levels in this province (including the central government in Hubei), regardless of their budget management methods.

I. State organs and institutions (including functional companies and enterprises, the same below);

2. Social organizations, economic organizations, societies, associations and foundations;

Third, the economic entities of the tertiary industry set up by administrative institutions;

4. State-owned enterprises and state-owned private enterprises;

Five, other units with extrabudgetary income. Article 3 Extrabudgetary funds refer to the funds collected from citizens, legal persons and other organizations by various units in accordance with relevant national and provincial laws and regulations, or retained in their operating income and arranged for use, and not included in the state budget management. Mainly includes:

(a) the local financial department according to the current financial system, into the local financial revenue and expenditure of the additional income and income of enterprises and institutions in accordance with the provisions of the state budget, etc. ...

(2) "Income from various administrative fees" refers to the funds collected, retained and arranged by the state administrative organs, judicial organs and institutions authorized by laws and regulations from citizens, legal persons and other organizations that are not included in the state budget management; "All kinds of business service income" includes: "paid service income of institutions and some administrative institutions engaged in industrial and commercial tax registration, self-financing, independent accounting and enterprise management;" Various special funds approved for establishment include various funds, fund-raising and surcharges; Extrabudgetary funds other than the above are "other miscellaneous income".

(3) All kinds of special funds retained and used by the competent departments of enterprises at all levels refer to all kinds of special funds retained and concentrated by the competent departments of enterprises to their subordinate enterprises and institutions, as well as all kinds of management fees charged.

(4) The funds retained by state-owned enterprises shall be implemented in accordance with the Law of People's Republic of China (PRC) on Industrial Enterprises Owned by the Whole People, the Regulations on Transformation of Operating Mechanism of Industrial Enterprises Owned by the Whole People and other relevant laws, regulations and provisions.

(five) other income and special funds other than the above-mentioned projects, including the fund-raising income of the provincial financial management, the "two funds" of the labor department, housing funds, resettlement funds, post and telecommunications fund-raising and education surcharge. Article 4 Give full play to financial functions and strengthen the management of extra-budgetary funds. The financial departments at all levels should conscientiously implement the decision of the State Council and the provincial government on strengthening the management of extra-budgetary funds, which is an important function of the financial department. In order to meet the needs of the development of market economy, in the process of extra-budgetary fund management, we should change our concepts, improve financial management functions, strengthen management measures and update means; In terms of management methods, standardized management is implemented according to the characteristics and reality of different types of extra-budgetary funds. Financial departments at all levels should cooperate closely with planning, auditing, price, banking, taxation, industry and commerce, supervision and management of farmers' burden, etc. Do a good job in the management of extra-budgetary funds within their respective terms of reference. The financial institutions of all administrative institutions should conscientiously implement the policies and regulations on extra-budgetary funds, implement unified leadership over the financial affairs of their internal institutions, and make good use of the extra-budgetary funds of their own units. Article 5 The management principle of "two lines of revenue and expenditure" shall be applied to extra-budgetary funds. The extra-budgetary funds and income of each unit shall be paid in full into the "financial special account" opened by the financial department at the same level in the bank, and the expenditure shall be allocated by the financial department, and the unit shall use it according to the prescribed scope. Article 6 The financial department shall exercise unified management over extra-budgetary funds, and may not change the right to use funds and the nature of funds. No department may transfer or use the extra-budgetary funds of the unit for other purposes. Article 7 The extra-budgetary funds of each unit shall be deposited in the special financial account and managed by the financial department at the same level. The central and provincial units stationed in Han are under the unified management of the Provincial Department of Finance, and the central and provincial units stationed in various places are under the unified management of local finance. Article 8 The management and supervision of extra-budgetary funds of state-owned enterprises shall be based on macro-management, statistical analysis and policy guidance, and shall not be included in special financial accounts. For enterprises (groups) internal units (such as institutions, schools, hospitals) to collect extra-budgetary funds (non-operational income), in addition to the unified use of bills printed by the financial department, the extra-budgetary funds formed by non-operational income are included in the unified management of the financial department and deposited in the financial accounts. Article 9 In principle, local governments and departments below the provincial level shall not add extra-budgetary funds. If it is really necessary to add extra-budgetary funds to specific projects, it must be audited by the financial department at the same level and reported to the financial department for approval step by step. Major projects are reported to the provincial government for approval. Tenth units of extrabudgetary funds in the following ways to implement financial accounts storage.

First, the administrative fees that are not included in the budget management should be fully stored in special accounts.

Two, the operating service charges of independent accounting units, the operating service income after deducting costs (expenses) into the warehouse.

Three, the extrabudgetary funds of each unit shall be managed by the financial department of the unit and deposited in the financial accounts.

Four, independent accounting (two or three) management and storage of extrabudgetary funds, determined by the competent department and the financial department.