Article 23 Legislative situation in Hong Kong

Measures for the administration of funds for temporary going abroad on business

Chapter I General Provisions

Article 1 These Measures are formulated in accordance with the Budget Law of the People's Republic of China, the Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste, and other laws and regulations in order to further standardize the management of funds for going abroad temporarily on business, strengthen budget supervision, improve the efficiency in the use of funds, and ensure the smooth development of foreign affairs.

Article 2 These Measures shall apply to overseas personnel (hereinafter referred to as overseas personnel) who are sent by party, government and military organs, people's congresses, CPPCC organs, judicial organs, procuratorial organs, democratic parties, people's organizations and institutions at all levels on business.

Article 3 All regions, departments and units should adhere to the principles of strengthening budget constraints, optimizing the structure of funds, being diligent and frugal, and stressing practical results, strictly control the scale of going abroad temporarily on business, and standardize the management of funds for going abroad temporarily on business.

Chapter II Budget Management and Plan Management

Article 4 The funds for going abroad temporarily on business shall be fully included in the budget management and implemented in accordance with the following provisions:

(a) financial departments at all levels should strengthen the budget management of temporary going abroad on business, strictly control the total amount of temporary going abroad on business, and scientifically and reasonably arrange the budget for temporary going abroad on business.

(2) All localities, departments and units should strengthen the hard budget constraints, conscientiously implement the requirements of strict economy, and arrange temporary business trips abroad in a pragmatic, efficient and economical manner within the approved annual budget for temporary business trips, and may not arrange visiting delegations over budget or without budget. There are special needs, according to the prescribed procedures for approval.

Article 5 Visiting delegations shall implement the management of plan examination and approval, and meet the following requirements:

(a) all localities, departments and units should conscientiously implement the relevant provisions of the central government on foreign affairs management, scientifically formulate annual plans for temporary going abroad on business, conscientiously implement the examination and approval system for temporary going abroad on business, strictly control the number of delegations, countries and days of going abroad, and correctly implement the quota management regulations. Group units and sending units should be clear about the responsibility, who sent, who is responsible.

(2) When going abroad temporarily on business, we must adhere to the principle of "depending on the situation", and we cannot find jobs for people, arrange general visits without substantive content, or arrange investigation visits.

(3) Foreign affairs departments at all levels should strengthen the examination and approval management of plans to go abroad temporarily on business, strictly control the pass, and adjust or cancel groups that violate regulations and are not suitable for going abroad. When overseas embassies go abroad temporarily on business, they should strictly perform their duties when answering domestic consultation requests.

Article 6 The payment of funds for going abroad by various departments and units in various regions shall be strictly implemented in accordance with the relevant provisions of the centralized treasury payment system and the official card management system.

All localities, departments and units should strictly implement the expenditure standards and shall not break through without authorization. It is strictly forbidden to accept or accept funding from enterprises and institutions in disguised form, and it is strictly forbidden to apportion or pass on the expenses of visits to organs at the same level, organs at lower levels, subordinate units, enterprises and overseas institutions.

Article 7 All regions, departments and units shall establish an internal control system for planning and financial management of going abroad temporarily on business. Visiting delegations should fill in the Form of Opinions on Examination and Approval of Temporary Going Abroad on Business and Budget in advance (see Annex 1), and the foreign affairs and financial departments of the unit will issue examination and approval opinions respectively to clarify the responsibility for examination and approval. If the overseas mission and budget audit are unqualified, no delegation shall be arranged.

Chapter III Fund Management

Article 8 The funds for going abroad temporarily on business include: international travel expenses, transportation expenses between foreign cities, accommodation expenses, meals, public and miscellaneous expenses and other expenses.

International travel expenses refer to the travel expenses from the exit port to the entry port.

Foreign inter-city transportation cost refers to the transportation cost between the cities of the countries visited, which is necessary to complete the task.

Accommodation refers to the accommodation expenses incurred by Chinese personnel abroad.

Food expenses refer to the daily food expenses of Chinese personnel during their stay abroad.

Public and miscellaneous expenses refer to the local transportation, post and telecommunications, office supplies, necessary tips and other expenses of Chinese personnel during their stay abroad.

Other expenses mainly include visa fees, necessary insurance fees, epidemic prevention fees, international conference registration fees, etc.

Article 9 International travel expenses shall be implemented according to the following provisions:

(1) Choose an economical and reasonable route. Overseas personnel should give priority to the international routes operated by China Airlines. If it is really necessary to choose a foreign airline route due to flight connection and other reasons, it should be reported to the foreign affairs and finance department of the unit for approval in advance. It is not allowed to detour for any reason or increase the time and frequency of visiting countries in disguise in the name of transit.

(two) according to the principle of economic application, through government procurement and other means, choose preferential fares, as far as possible to buy round-trip air tickets.

(three) temporary travel abroad to buy air tickets, must be approved by the foreign affairs and financial departments of the unit. Air tickets are paid by the unit through official card or bank transfer, and may not be paid in cash. The financial department of the unit shall reimburse according to the amount indicated in the valid bills such as Air Transport E-Ticket Travel to travel itinerary.

(four) personnel going abroad should arrange transportation in strict accordance with the regulations, and shall not take civil aviation charter flights or private, enterprise or foreign airline charter flights.

(five) provincial and ministerial personnel can take the first-class cabin of the plane, the first-class cabin of the ship, the senior soft berth of the train or the business seat of the whole train; Bureau-level personnel can take business class of aircraft, second class of ships, soft sleeper of trains or first class seats of all soft-seated trains; Other personnel take the economy class of the plane, the third class of the ship, the second class of the train with hard berth or soft seat. If the car classification of the vehicle is inconsistent with the above, you can take the car of the same class. If the vehicle is not equipped with the above provisions, the personnel at the same level can take the cabin class and should take the lower class cabin. The international travel expenses incurred by the above-mentioned personnel are reimbursed according to the facts.

(six) overseas personnel take international trains, and the domestic section shall be handled according to the relevant provisions of domestic travel expenses; If the overseas flight exceeds 6 hours, it will be subsidized per person per day according to the natural (calendar) days 12 USD.

Article 10 If it is necessary to travel between cities in a country due to the mission of visiting, it should be stated in the plan for going abroad in advance and reported to the foreign affairs and finance department of the unit for approval. Personnel who are not included in the plan to go abroad may not travel between foreign cities without the approval of the foreign affairs and financial departments of the unit. The trip of overseas personnel must be carried out according to the approved plan, and their inter-city transportation expenses shall be reimbursed according to the facts with valid original bills.

Eleventh accommodation fees in accordance with the following provisions:

(a) overseas personnel shall arrange accommodation in strict accordance with the regulations, and provincial and ministerial personnel may arrange ordinary suites, and the accommodation fees shall be reimbursed according to the facts; The staff below the bureau level will arrange standard rooms and be reimbursed within the prescribed accommodation standard.

(two) to participate in international conferences and other people going abroad, in principle, should be implemented according to the standard of accommodation. If other organizations designate or recommend hotels, they should strictly check and make arrangements by asking. Exceeding the charging standard shall be reported to the foreign affairs and finance department of the unit for approval in advance. Upon approval, the accommodation fee can be reimbursed according to the facts.

Twelfth meals and miscellaneous expenses in accordance with the following provisions:

(a) meals and miscellaneous expenses of overseas personnel can be paid for personal use according to the prescribed standards. The number of contract days is calculated according to the date of departure and arrival in China.

(two) according to the needs and characteristics of the work, it is not suitable for individual contracting delegations, and their meals and public and miscellaneous expenses are uniformly controlled by the visiting delegations and used in a lump sum.

(3) If the foreign party provides meals and miscellaneous expenses to our delegation in cash or in kind, the overseas personnel will no longer receive meals and miscellaneous expenses.

(4) Dining abroad should be thrifty, high-end dishes and drinks should not be served, and buffets should also be thrifty.

Thirteenth visiting groups shall not entertain foreigners in principle. If a banquet is really necessary, it should be submitted for approval together with the plan to go abroad. The standard of banquet should be mastered according to the standard of food expenses per person per day in the host country.

Visiting delegations, diplomatic institutions such as China's embassies and consulates abroad and other Chinese-funded institutions and enterprises are not allowed to entertain each other with public funds.

Fourteenth visiting groups should give gifts in strict accordance with the relevant regulations when going abroad. In principle, no gifts are given to the outside world. If it is really necessary to give gifts, it should be reported to the foreign affairs and financial departments of the unit for approval in advance. According to the principle of strict frugality, choose souvenirs, traditional handicrafts and practical items with national characteristics, which are simple and generous, and do not seek luxury.

It is not allowed to give gifts or souvenirs to visiting delegations, China embassies and consulates abroad and other Chinese-funded institutions and enterprises in any name or in any way.

Fifteenth visa fees, epidemic prevention fees, international conference registration fees, etc. Reimbursement with valid original documents. According to the requirements of the visiting country, if overseas personnel need to purchase insurance, they should report to the foreign affairs and finance department of their unit for approval in advance, purchase according to the requirements of the visiting country embassies and consulates in China, and submit actual reimbursement with valid original bills.

Article 16 When returning to China for reimbursement of expenses, the overseas personnel must fill in the Foreign Expenses Reimbursement Form signed by the head of the delegation with valid bills (the specific form shall be formulated by each unit). All kinds of reimbursement vouchers must indicate the content, date, quantity and amount of expenses in Chinese and be signed by the manager.

The financial departments of all units shall formulate specific provisions for the examination and approval of financial reimbursement of their own units in accordance with these measures, and strengthen the management of the verification of funds for temporary overseas delegations. The financial departments of all units should carefully examine the overseas mission documents, passport copies (including visas, entry and exit records) and detailed bills of effective expenses submitted by temporary overseas missions, and write off funds in strict accordance with the approved personnel, days, routes, budgets and expenditure standards of overseas missions, and may not write off expenses unrelated to overseas missions.

Article 17 According to the budget for going abroad (abroad) on business and the actual demand for foreign exchange purchase, all central departments independently check the foreign exchange purchase quota of their own departments and subordinate units, and purchase foreign exchange from designated foreign exchange banks through RMB capital accounts approved by the Ministry of Finance.

According to the application of the departments at the same level and the financial departments at lower levels, the provincial financial departments independently verify the amount of foreign exchange purchased in the local area, and determine a designated foreign exchange bank to specifically handle the procedures for purchasing foreign exchange.

Chapter IV Supervision and Inspection

Article 18 Except for confidential contents and matters, the budget and final accounts of temporary going abroad (territory) expenses shall be disclosed in a timely manner in accordance with the relevant provisions on the disclosure of budget and final accounts information, and take the initiative to accept social supervision.

Nineteenth foreign affairs, finance, auditing and other departments at all levels shall conduct regular or irregular joint inspections on temporary trips abroad on business. Financial departments at all levels should regularly or irregularly supervise and inspect the management and use of funds for temporary going abroad (border) by various departments and units. The audit department shall audit the management and use of funds for temporary going abroad on business of all departments and units.

The financial department shall establish and improve the internal supervision and inspection mechanism of the delegations going abroad temporarily on business, and submit the use of funds for going abroad temporarily on business to the foreign affairs and financial departments at the same level every six months. In strict accordance with the relevant provisions of budget performance management, strengthen the performance evaluation of the budget for going abroad temporarily on business, and effectively improve the efficiency in the use of budget funds.

Twentieth group units should take a centralized form, before the visit to all members of the financial discipline education. In violation of the provisions of these measures, one of the following acts, in addition to bear the relevant costs, in accordance with the "Regulations on penalties and sanctions for financial violations" and other relevant provisions, and hold the relevant personnel accountable:

(1) Illegally expanding the scope of expenses for going abroad;

(2) raising the expenditure standard without authorization;

(3) Falsely reporting the level, number, number of countries and days of the delegation. , and withdraw state funds;

(4) Using false invoices to reimburse expenses for going abroad;

(five) other acts in violation of these measures.

Chapter V Supplementary Provisions

Twenty-first these Measures shall apply to all departments and units in various regions who go to Hongkong, Macao and Taiwan Province temporarily on business.

Article 22 All localities, departments and units may formulate specific provisions according to these Measures and report them to the Ministry of Finance for the record. In places with frequent missions abroad in border areas, the standards and management measures for temporary going abroad on business shall be formulated by the financial department of the province or autonomous region where it is located according to the actual situation and reported to the Ministry of Finance for the record.

Article 23 For countries that have newly established diplomatic relations or have not established diplomatic relations with China, the relevant expenditure standards shall be temporarily implemented according to the standards of neighboring countries with similar economic levels.

Article 24 The Ministry of Finance and the Ministry of Foreign Affairs shall adjust the relevant expenditure standards in a timely manner according to the economic development and price changes of the countries or regions visited.

Twenty-fifth state-owned enterprises and other personnel going abroad temporarily on business shall be implemented with reference to these measures.

Article 26 The Ministry of Finance and the Ministry of Foreign Affairs shall be responsible for the interpretation of these Measures.

Twenty-seventh these Measures shall come into force 30 days after the date of promulgation. The Notice on Printing and Distributing issued by the Ministry of Finance and the Ministry of Foreign Affairs (Caixingzi [200 1] No.73) and the Notice on Strengthening the Management of Air Tickets for Going Abroad on Business issued by the Ministry of Finance and the Civil Aviation Administration of China (Caixingzi [283] No.0/998) shall be abolished at the same time.

Legal basis:

Measures for the administration of funds for temporary going abroad on business

Chapter I General Provisions

Article 1 These Measures are formulated in accordance with the Budget Law of the People's Republic of China, Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste, and other laws and regulations in order to further standardize the management of funds for going abroad temporarily on business, strengthen budget supervision, improve the efficiency in the use of funds, and ensure the smooth development of foreign affairs.

Article 2 These Measures shall apply to overseas personnel (hereinafter referred to as overseas personnel) who are sent by party, government and military organs, people's congresses, CPPCC organs, judicial organs, procuratorial organs, democratic parties, people's organizations and institutions at all levels on business.

Article 3 All regions, departments and units should adhere to the principles of strengthening budget constraints, optimizing the structure of funds, being diligent and frugal, and stressing practical results, strictly control the scale of going abroad temporarily on business, and standardize the management of funds for going abroad temporarily on business.

Chapter II Budget Management and Plan Management

Article 4 The funds for going abroad temporarily on business shall be fully included in the budget management and implemented in accordance with the following provisions:

(a) financial departments at all levels should strengthen the budget management of temporary going abroad on business, strictly control the total amount of temporary going abroad on business, and scientifically and reasonably arrange the budget for temporary going abroad on business.

(2) All localities, departments and units should strengthen the hard budget constraints, conscientiously implement the requirements of strict economy, and arrange temporary business trips abroad in a pragmatic, efficient and economical manner within the approved annual budget for temporary business trips, and may not arrange visiting delegations over budget or without budget. There are special needs, according to the prescribed procedures for approval.

Article 5 Visiting delegations shall implement the management of plan examination and approval, and meet the following requirements:

(a) all localities, departments and units should conscientiously implement the relevant provisions of the central government on foreign affairs management, scientifically formulate annual plans for temporary going abroad on business, conscientiously implement the examination and approval system for temporary going abroad on business, strictly control the number of delegations, countries and days of going abroad, and correctly implement the quota management regulations. Group units and sending units should be clear about the responsibility, who sent, who is responsible.

(2) When going abroad temporarily on business, we must adhere to the principle of "depending on the situation", and we cannot find jobs for people, arrange general visits without substantive content, or arrange investigation visits.

(3) Foreign affairs departments at all levels should strengthen the examination and approval management of plans to go abroad temporarily on business, strictly control the pass, and adjust or cancel groups that violate regulations and are not suitable for going abroad. When overseas embassies go abroad temporarily on business, they should strictly perform their duties when answering domestic consultation requests.

Article 6 The payment of funds for going abroad by various departments and units in various regions shall be strictly implemented in accordance with the relevant provisions of the centralized treasury payment system and the official card management system.

All localities, departments and units should strictly implement the expenditure standards and shall not break through without authorization. It is strictly forbidden to accept or accept funding from enterprises and institutions in disguised form, and it is strictly forbidden to apportion or pass on the expenses of visits to organs at the same level, organs at lower levels, subordinate units, enterprises and overseas institutions.

Article 7 All regions, departments and units shall establish an internal control system for planning and financial management of going abroad temporarily on business. Visiting delegations should fill in the Form of Opinions on Examination and Approval of Temporary Going Abroad on Business and Budget in advance (see Annex 1), and the foreign affairs and financial departments of the unit will issue examination and approval opinions respectively to clarify the responsibility for examination and approval. If the overseas mission and budget audit are unqualified, no delegation shall be arranged.

Chapter III Fund Management

Article 8 The funds for going abroad temporarily on business include: international travel expenses, transportation expenses between foreign cities, accommodation expenses, meals, public and miscellaneous expenses and other expenses.

International travel expenses refer to the travel expenses from the exit port to the entry port.

Foreign inter-city transportation cost refers to the transportation cost between the cities of the countries visited, which is necessary to complete the task.

Accommodation refers to the accommodation expenses incurred by Chinese personnel abroad.

Food expenses refer to the daily food expenses of Chinese personnel during their stay abroad.

Public and miscellaneous expenses refer to the local transportation, post and telecommunications, office supplies, necessary tips and other expenses of Chinese personnel during their stay abroad.

Other expenses mainly include visa fees, necessary insurance fees, epidemic prevention fees, international conference registration fees, etc.

Article 9 International travel expenses shall be implemented according to the following provisions:

(1) Choose an economical and reasonable route. Overseas personnel should give priority to the international routes operated by China Airlines. If it is really necessary to choose a foreign airline route due to flight connection and other reasons, it should be reported to the foreign affairs and finance department of the unit for approval in advance. It is not allowed to detour for any reason or increase the time and frequency of visiting countries in disguise in the name of transit.

(two) according to the principle of economic application, through government procurement and other means, choose preferential fares, as far as possible to buy round-trip air tickets.

(three) temporary travel abroad to buy air tickets, must be approved by the foreign affairs and financial departments of the unit. Air tickets are paid by the unit through official card or bank transfer, and may not be paid in cash. The financial department of the unit shall reimburse according to the amount indicated in the valid bills such as Air Transport E-Ticket Travel to travel itinerary.

(four) personnel going abroad should arrange transportation in strict accordance with the regulations, and shall not take civil aviation charter flights or private, enterprise or foreign airline charter flights.

(five) provincial and ministerial personnel can take the first-class cabin of the plane, the first-class cabin of the ship, the senior soft berth of the train or the business seat of the whole train; Bureau-level personnel can take business class of aircraft, second class of ships, soft sleeper of trains or first class seats of all soft-seated trains; Other personnel take the economy class of the plane, the third class of the ship, the second class of the train with hard berth or soft seat. If the car classification of the vehicle is inconsistent with the above, you can take the car of the same class. If the vehicle is not equipped with the above provisions, the personnel at the same level can take the cabin class and should take the lower class cabin. The international travel expenses incurred by the above-mentioned personnel are reimbursed according to the facts.

(six) overseas personnel take international trains, and the domestic section shall be handled according to the relevant provisions of domestic travel expenses; If the overseas flight exceeds 6 hours, it will be subsidized per person per day according to the natural (calendar) days 12 USD.

Article 10 If it is necessary to travel between cities in a country due to the mission of visiting, it should be stated in the plan for going abroad in advance and reported to the foreign affairs and finance department of the unit for approval. Personnel who are not included in the plan to go abroad may not travel between foreign cities without the approval of the foreign affairs and financial departments of the unit. The trip of overseas personnel must be carried out according to the approved plan, and their inter-city transportation expenses shall be reimbursed according to the facts with valid original bills.

Eleventh accommodation fees in accordance with the following provisions:

(a) overseas personnel shall arrange accommodation in strict accordance with the regulations, and provincial and ministerial personnel may arrange ordinary suites, and the accommodation fees shall be reimbursed according to the facts; The staff below the bureau level will arrange standard rooms and be reimbursed within the prescribed accommodation standard.

(two) to participate in international conferences and other people going abroad, in principle, should be implemented according to the standard of accommodation. If other organizations designate or recommend hotels, they should strictly check and make arrangements by asking. Exceeding the charging standard shall be reported to the foreign affairs and finance department of the unit for approval in advance. Upon approval, the accommodation fee can be reimbursed according to the facts.

Twelfth meals and miscellaneous expenses in accordance with the following provisions:

(a) meals and miscellaneous expenses of overseas personnel can be paid for personal use according to the prescribed standards. The number of contract days is calculated according to the date of departure and arrival in China.

(two) according to the needs and characteristics of the work, it is not suitable for individual contracting delegations, and their meals and public and miscellaneous expenses are uniformly controlled by the visiting delegations and used in a lump sum.

(3) If the foreign party provides meals and miscellaneous expenses to our delegation in cash or in kind, the overseas personnel will no longer receive meals and miscellaneous expenses.

(4) Dining abroad should be thrifty, high-end dishes and drinks should not be served, and buffets should also be thrifty.

Thirteenth visiting groups shall not entertain foreigners in principle. If a banquet is really necessary, it should be submitted for approval together with the plan to go abroad. The standard of banquet should be mastered according to the standard of food expenses per person per day in the host country.

Visiting delegations, diplomatic institutions such as China's embassies and consulates abroad and other Chinese-funded institutions and enterprises are not allowed to entertain each other with public funds.

Fourteenth visiting groups should give gifts in strict accordance with the relevant regulations when going abroad. In principle, no gifts are given to the outside world. If it is really necessary to give gifts, it should be reported to the foreign affairs and financial departments of the unit for approval in advance. According to the principle of strict frugality, choose souvenirs, traditional handicrafts and practical items with national characteristics, which are simple and generous, and do not seek luxury.

It is not allowed to give gifts or souvenirs to visiting delegations, China embassies and consulates abroad and other Chinese-funded institutions and enterprises in any name or in any way.

Fifteenth visa fees, epidemic prevention fees, international conference registration fees, etc. Reimbursement with valid original documents. According to the requirements of the visiting country, if overseas personnel need to purchase insurance, they should report to the foreign affairs and finance department of their unit for approval in advance, purchase according to the requirements of the visiting country embassies and consulates in China, and submit actual reimbursement with valid original bills.

Article 16 When returning to China for reimbursement of expenses, the overseas personnel must fill in the Foreign Expenses Reimbursement Form signed by the head of the delegation with valid bills (the specific form shall be formulated by each unit). All kinds of reimbursement vouchers must indicate the content, date, quantity and amount of expenses in Chinese and be signed by the manager.

The financial departments of all units shall formulate specific provisions for the examination and approval of financial reimbursement of their own units in accordance with these measures, and strengthen the management of the verification of funds for temporary overseas delegations. The financial departments of all units should carefully examine the overseas mission documents, passport copies (including visas, entry and exit records) and detailed bills of effective expenses submitted by temporary overseas missions, and write off funds in strict accordance with the approved personnel, days, routes, budgets and expenditure standards of overseas missions, and may not write off expenses unrelated to overseas missions.

Article 17 According to the budget for going abroad (abroad) on business and the actual demand for foreign exchange purchase, all central departments independently check the foreign exchange purchase quota of their own departments and subordinate units, and purchase foreign exchange from designated foreign exchange banks through RMB capital accounts approved by the Ministry of Finance.

According to the application of the departments at the same level and the financial departments at lower levels, the provincial financial departments independently verify the amount of foreign exchange purchased in the local area, and determine a designated foreign exchange bank to specifically handle the procedures for purchasing foreign exchange.

Chapter IV Supervision and Inspection

Article 18 Except for confidential contents and matters, the budget and final accounts of temporary going abroad (territory) expenses shall be disclosed in a timely manner in accordance with the relevant provisions on the disclosure of budget and final accounts information, and take the initiative to accept social supervision.

Nineteenth foreign affairs, finance, auditing and other departments at all levels shall conduct regular or irregular joint inspections on temporary trips abroad on business. Financial departments at all levels should regularly or irregularly supervise and inspect the management and use of funds for temporary going abroad (border) by various departments and units. The audit department shall audit the management and use of funds for temporary going abroad on business of all departments and units.

The financial department shall establish and improve the internal supervision and inspection mechanism of the delegations going abroad temporarily on business, and submit the use of funds for going abroad temporarily on business to the foreign affairs and financial departments at the same level every six months. In strict accordance with the relevant provisions of budget performance management, strengthen the performance evaluation of the budget for going abroad temporarily on business, and effectively improve the efficiency in the use of budget funds.

Twentieth group units should take a centralized form, before the visit to all members of the financial discipline education. In violation of the provisions of these measures, one of the following acts, in addition to bear the relevant costs, in accordance with the "Regulations on penalties and sanctions for financial violations" and other relevant provisions, and hold the relevant personnel accountable:

(1) Illegally expanding the scope of expenses for going abroad;

(2) raising the expenditure standard without authorization;

(3) Falsely reporting the level, number, number of countries and days of the delegation. , and withdraw state funds;

(4) Using false invoices to reimburse expenses for going abroad;

(five) other acts in violation of these measures.

Chapter V Supplementary Provisions

Twenty-first these Measures shall apply to all departments and units in various regions who go to Hongkong, Macao and Taiwan Province temporarily on business.

Article 22 All localities, departments and units may formulate specific provisions according to these Measures and report them to the Ministry of Finance for the record. In places with frequent missions abroad in border areas, the standards and management measures for temporary going abroad on business shall be formulated by the financial department of the province or autonomous region where it is located according to the actual situation and reported to the Ministry of Finance for the record.

Article 23 For countries that have newly established diplomatic relations or have not established diplomatic relations with China, the relevant expenditure standards shall be temporarily implemented according to the standards of neighboring countries with similar economic levels.

Article 24 The Ministry of Finance and the Ministry of Foreign Affairs shall adjust the relevant expenditure standards in a timely manner according to the economic development and price changes of the countries or regions visited.

Twenty-fifth state-owned enterprises and other personnel going abroad temporarily on business shall be implemented with reference to these measures.

Article 26 The Ministry of Finance and the Ministry of Foreign Affairs shall be responsible for the interpretation of these Measures.

Twenty-seventh these Measures shall come into force 30 days after the date of promulgation. The Notice on Printing and Distributing issued by the Ministry of Finance and the Ministry of Foreign Affairs (Caixingzi [200 1] No.73) and the Notice on Strengthening the Management of Air Tickets for Going Abroad on Business issued by the Ministry of Finance and the Civil Aviation Administration of China (Caixingzi [283] No.0/998) shall be abolished at the same time.