Administrative Measures on Financial Notes (Revised in 2020)
Administrative Measures on Financial Notes (Revised in 2020)
Administrative Measures on Financial Notes (Revised in 2020)
Order of the Ministry of Finance of the People's Republic of China No.104
December 3, 2020
(Promulgated by the Order of the Ministry of Finance No. 70 on October 22, 2012; and revised according to the Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Notes on December 3, 2020)
Chapter I General Provisions
Article 1 These Measures are enacted in accordance with the law with the purpose to regulate the acts relating to the financial notes, strengthen the administration on the collection of the governmental non-tax revenue and the supervision on the entities' finance, safeguard the national financial and economic order, and protect the legitimate rights and interests of the civilians, legal persons and other entities.
Article 2 These Measures shall apply to the printing and production (under supervision), requisition, issuance, utilization, custody, verification and cancellation, destroy, supervision and examination of the financial notes and other relevant activities.
Article 3 The financial notes under these Measures shall mean the vouches printed and produced under the supervision of, granted and managed by the Ministry of Finance (the "MOF"), and issued by the governmental organs, public institutions, the social organization and other organizations with the function of public administration or public service (collectively referred to as the "administrative and public institutions") to the individuals, legal persons and other entities upon collecting the governmental non-tax revenue or collecting properties for carrying out not-for-profit activities.
The financial notes are the original vouchers of the financial income and expenses and accounting, and include financial notes in electronic and paper form. Electronic and paper financial notes have the same legal effect and are the important basis for the financial and accounting supervision and audit supervision.
Article 4 The financial authorities shall be the authorities in charge of the financial notes.
The MOF shall be responsible for administering the financial notes national-widely, implementing the printing and production (under supervision), granting, verification and cancellation, destroy, supervision and examination of the financial notes of the central entities, and guiding the local administration of the financial notes.
The finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the Bureau of Finance of the Xinjiang Production and Construction Corps (hereinafter referred to as the "provincial-level finance authorities") shall be responsible for the printing and production (under supervision), granting, verification and cancellation, destroy, supervision and examination of the financial notes within their respective jurisdiction, and guiding the administration on the financial notes carried out by the inferior financial authorities.
The financial authorities inferior to provincial level shall be responsible for the application, granting, verification and cancellation, destroy, supervision and examination of the financial notes occurred locally.
Article 5 The finance authorities shall actively promote the administration reform of electronic financial notes to replace paper documents with digital information and replace manual signatures with electronic signatures, and shall issue, store, transmit and receive electronic financial notes through the computer and networking technology to realize the electronic issuance, automatic verification and cancellation, whole-process tracking, and source control of the financial notes.
Article 6 The finance authorities shall provide the service of checking the authenticity of electronic financial notes through the relevant public service platforms for notes.
Chapter II Types, Applicable Scope and Contents of Financial Notes
Article 7 The types and applicable scope of the financial notes are as follows:
1. Non-tax revenue notes;
(1) Generic non-tax revenue notes refer to the generic vouches issued by the administrative entities for collecting the governmental non-tax revenues in accordance with the law.
(2) General non-tax revenue payment certificates refer to the general certificates issued by the administrative and public institutions implementing the system of collecting, taking-over and administration of the governmental non-tax revenues for collecting and handing over the governmental non-tax revenues.
2.
......
Order of the Ministry of Finance of the People's Republic of China No.104
December 3, 2020
(Promulgated by the Order of the Ministry of Finance No. 70 on October 22, 2012; and revised according to the Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Notes on December 3, 2020)
Chapter I General Provisions
Article 1 These Measures are enacted in accordance with the law with the purpose to regulate the acts relating to the financial notes, strengthen the administration on the collection of the governmental non-tax revenue and the supervision on the entities' finance, safeguard the national financial and economic order, and protect the legitimate rights and interests of the civilians, legal persons and other entities.
Article 2 These Measures shall apply to the printing and production (under supervision), requisition, issuance, utilization, custody, verification and cancellation, destroy, supervision and examination of the financial notes and other relevant activities.
Article 3 The financial notes under these Measures shall mean the vouches printed and produced under the supervision of, granted and managed by the Ministry of Finance (the "MOF"), and issued by the governmental organs, public institutions, the social organization and other organizations with the function of public administration or public service (collectively referred to as the "administrative and public institutions") to the individuals, legal persons and other entities upon collecting the governmental non-tax revenue or collecting properties for carrying out not-for-profit activities.
The financial notes are the original vouchers of the financial income and expenses and accounting, and include financial notes in electronic and paper form. Electronic and paper financial notes have the same legal effect and are the important basis for the financial and accounting supervision and audit supervision.
Article 4 The financial authorities shall be the authorities in charge of the financial notes.
The MOF shall be responsible for administering the financial notes national-widely, implementing the printing and production (under supervision), granting, verification and cancellation, destroy, supervision and examination of the financial notes of the central entities, and guiding the local administration of the financial notes.
The finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the Bureau of Finance of the Xinjiang Production and Construction Corps (hereinafter referred to as the "provincial-level finance authorities") shall be responsible for the printing and production (under supervision), granting, verification and cancellation, destroy, supervision and examination of the financial notes within their respective jurisdiction, and guiding the administration on the financial notes carried out by the inferior financial authorities.
The financial authorities inferior to provincial level shall be responsible for the application, granting, verification and cancellation, destroy, supervision and examination of the financial notes occurred locally.
Article 5 The finance authorities shall actively promote the administration reform of electronic financial notes to replace paper documents with digital information and replace manual signatures with electronic signatures, and shall issue, store, transmit and receive electronic financial notes through the computer and networking technology to realize the electronic issuance, automatic verification and cancellation, whole-process tracking, and source control of the financial notes.
Article 6 The finance authorities shall provide the service of checking the authenticity of electronic financial notes through the relevant public service platforms for notes.
Chapter II Types, Applicable Scope and Contents of Financial Notes
Article 7 The types and applicable scope of the financial notes are as follows:
1. Non-tax revenue notes;
(1) Generic non-tax revenue notes refer to the generic vouches issued by the administrative entities for collecting the governmental non-tax revenues in accordance with the law.
(2) General non-tax revenue payment certificates refer to the general certificates issued by the administrative and public institutions implementing the system of collecting, taking-over and administration of the governmental non-tax revenues for collecting and handing over the governmental non-tax revenues.
2.
......