Circular on Issuing the Administrative Measures for Non-tax Income of Governments
Circular on Issuing the Administrative Measures for Non-tax Income of Governments
Circular on Issuing the Administrative Measures for Non-tax Income of Governments
Cai Shui [2016] No.33
March 15, 2016
Finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau of the Xinjiang Production and Construction Corps, and financial supervision commissioner offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In order to strengthen the administration of the non-tax income of governments, regulate the collection and payment behaviors of governments, perfect public financial functions and protect the legitimate rights and interests of citizens, legal persons and other organizations, the Ministry of Finance has, as per the relevant state provisions, formulated the Administrative Measures for Non-tax Income of Governments, which are hereby issued to you for your compliance and implementation.
Administrative Measures for Non-tax Income of Governments
Chapter I General Provisions
Article 1 The Measures are hereby formulated as per the relevant state provisions in order to strengthen the administration of the non-tax income of governments ("non-tax income"), regulate collection and payment behaviors of governments, perfect public financial functions and protect the legitimate rights and interests of citizens, legal persons and other organizations.
Article 2 The Measures apply to the establishment, collection, notes, funds, supervision, administration and other activities concerning non-tax income.
Article 3 For the purpose of the Measures, non-tax income refers to all incomes obtained by the state organs at all levels, public institutions, social organizations fulfilling government functions by proxy and other organizations by virtue of the state power, government reputation, the owner's equity of state-owned resources (assets) and so on, except taxes. Specifically, it includes:
1. income from administrative fees;
2. income from government funds;
3. income from fines and confiscations;
4. income from the paid use of the state-owned resources (assets);
5. income from state-owned capital;
6. income from public welfare funds from lottery tickets;
7. franchising income;
8. income of the Central Bank;
9. income from donations accepted in the name of governments;
10. concentrated income of competent authorities;
11. interest on government income; and
12. other non-tax income.
For the purpose of the Measures, non-tax income excludes social insurance premiums and housing provident funds (the part included in the individual accounts of payers).
Article 4 Non-tax income, as an important part of the financial income of governments, shall be included in financial budget administration.
Article 5 Non-tax income shall be classified into classified and hierarchical administration.
As per different categories and characteristics of non-tax income, the administrative system in line with the classification shall be formulated. All places are encouraged to explore and establish an administrative system for non-tax income in line with local actual conditions.
Article 6 The principles of legitimacy, regulation, transparency and efficiency shall be followed for the administration of non-tax income.
Article 7 Financial departments at all levels are the competent authorities for non-tax income.
The Ministry of Finance ("MOF") is responsible for formulating the national administrative system and policies for non-tax income, examining, approving and establishing non-tax income as per administration authority, collecting, administering and supervising the non-tax income of the Central Government, and guiding the local administration of non-tax income.
The local financial departments at or above the county level are responsible for formulating the administrative system and policies for the non-tax income within their own administrative areas, examining, approving and establishing the non-tax income as per the administration authority, and collecting, administering and supervising the non-tax income within their own administrative areas.
Article 8 Financial departments at all levels shall improve the work mechanism for the administration of non-tax income, and establish and perfect the administrative system and statistics and reporting system for non-tax income.
Chapter II Establishment, Collection and Administration
Article 9 The establishment and collection of non-tax income shall be approved according to laws and regulations or as per the following administration authority:
1.
......
Cai Shui [2016] No.33
March 15, 2016
Finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau of the Xinjiang Production and Construction Corps, and financial supervision commissioner offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In order to strengthen the administration of the non-tax income of governments, regulate the collection and payment behaviors of governments, perfect public financial functions and protect the legitimate rights and interests of citizens, legal persons and other organizations, the Ministry of Finance has, as per the relevant state provisions, formulated the Administrative Measures for Non-tax Income of Governments, which are hereby issued to you for your compliance and implementation.
Administrative Measures for Non-tax Income of Governments
Chapter I General Provisions
Article 1 The Measures are hereby formulated as per the relevant state provisions in order to strengthen the administration of the non-tax income of governments ("non-tax income"), regulate collection and payment behaviors of governments, perfect public financial functions and protect the legitimate rights and interests of citizens, legal persons and other organizations.
Article 2 The Measures apply to the establishment, collection, notes, funds, supervision, administration and other activities concerning non-tax income.
Article 3 For the purpose of the Measures, non-tax income refers to all incomes obtained by the state organs at all levels, public institutions, social organizations fulfilling government functions by proxy and other organizations by virtue of the state power, government reputation, the owner's equity of state-owned resources (assets) and so on, except taxes. Specifically, it includes:
1. income from administrative fees;
2. income from government funds;
3. income from fines and confiscations;
4. income from the paid use of the state-owned resources (assets);
5. income from state-owned capital;
6. income from public welfare funds from lottery tickets;
7. franchising income;
8. income of the Central Bank;
9. income from donations accepted in the name of governments;
10. concentrated income of competent authorities;
11. interest on government income; and
12. other non-tax income.
For the purpose of the Measures, non-tax income excludes social insurance premiums and housing provident funds (the part included in the individual accounts of payers).
Article 4 Non-tax income, as an important part of the financial income of governments, shall be included in financial budget administration.
Article 5 Non-tax income shall be classified into classified and hierarchical administration.
As per different categories and characteristics of non-tax income, the administrative system in line with the classification shall be formulated. All places are encouraged to explore and establish an administrative system for non-tax income in line with local actual conditions.
Article 6 The principles of legitimacy, regulation, transparency and efficiency shall be followed for the administration of non-tax income.
Article 7 Financial departments at all levels are the competent authorities for non-tax income.
The Ministry of Finance ("MOF") is responsible for formulating the national administrative system and policies for non-tax income, examining, approving and establishing non-tax income as per administration authority, collecting, administering and supervising the non-tax income of the Central Government, and guiding the local administration of non-tax income.
The local financial departments at or above the county level are responsible for formulating the administrative system and policies for the non-tax income within their own administrative areas, examining, approving and establishing the non-tax income as per the administration authority, and collecting, administering and supervising the non-tax income within their own administrative areas.
Article 8 Financial departments at all levels shall improve the work mechanism for the administration of non-tax income, and establish and perfect the administrative system and statistics and reporting system for non-tax income.
Chapter II Establishment, Collection and Administration
Article 9 The establishment and collection of non-tax income shall be approved according to laws and regulations or as per the following administration authority:
1.
......