Inter-provincial foreign exchange quota allocation of sub-bureaus such as cities under provincial jurisdiction must be transferred through provincial sub-bureaus; Measures for reconciliation of foreign exchange quota allocation between provincial branches shall be determined by provincial branches according to the principles of these measures and combined with local actual conditions, and reported to the State Administration for the record. Article 3 The principle of recording and using foreign exchange quota allocation is to receive first and then pay. No advance or overdraft is allowed. Accounting for the allocation of foreign exchange quotas strictly implements the system of printing, charging and checking. Article 4 These Measures are based on the principle of centralized reconciliation and hierarchical management, that is, the transfer form of foreign exchange quota is directly transferred from transfer-in and transfer-out (in sextuplicate, referred to as sextuplicate for short), and the General Administration centrally checks and supervises one by one, and makes monthly and annual settlement. Chapter II Accounting Subjects and Vouchers Section 1 Accounting Subjects Article 5 In order to correctly reflect and supervise the distribution of foreign exchange quota in the joint office, the following accounting subjects are specially set up:
I. Accounts in the table
(a) subjects used by the General Administration
1. Source account
(1)70 1 Transfer of foreign exchange quota by the State Liaison Bureau
This course is the third reconciliation card submitted by the General Administration of Accounting to the transfer bureau.
Under the undergraduate program, two accounts are set up according to the nature of foreign exchange transferred to the bureau (such as central foreign exchange, local foreign exchange retained and contracted foreign exchange turned over).
(2) The foreign exchange quota transferred by 702 National Liaison Bureau needs to be checked.
This course is the foreign exchange quota to be accounted by the General Administration, corresponding to the subjects of "foreign exchange quota transferred by the State Liaison Bureau" and "foreign exchange quota transferred by the State Liaison Bureau has been written off".
Set up accounts according to the current year's households and the previous year's households under the undergraduate program, and then set up accounts according to the transfer and foreign exchange nature under the undergraduate program.
(3) The foreign exchange quota transferred by the State Liaison Bureau has been written off.
This course is used by the General Administration to calculate the foreign exchange quota of the inspected joint bureau, corresponding to the subject of "the foreign exchange quota of the inspected national joint bureau".
Under the undergraduate program, accounts are set up according to the nature of transfer and foreign exchange.
(4) Transfer-in balance before 704.
This account is used to calculate the transfer-in balance after the transfer-out of the joint bureau allocation year, and it is used when clearing the balance of the previous year at the beginning of each year.
Step 2 take up the theme
(1)80 1 foreign exchange quota transferred by the State Liaison Bureau
This course is the sixth reconciliation card of the declaration form used by the General Administration of Accounting and Dispatching.
This account is the same as the secondary account set under 70 1 account.
(2) The 802 foreign exchange quota transferred by the National Liaison Bureau to be verified.
This course is used by the General Administration to account for the amount of foreign exchange transferred to the League of Nations, corresponding to the subjects of "the amount of foreign exchange transferred to the League of Nations" and "the amount of foreign exchange transferred to the League of Nations after verification".
There are two or three subjects under this subject, the same as 702 subjects.
(3) The foreign exchange quota transferred by the State Liaison Bureau has been written off.
This course is the amount of foreign exchange transferred by the Joint Bureau of the General Administration of Accounting, corresponding to the subject of "the amount of foreign exchange transferred by the National Joint Bureau to be checked".
The secondary course setting of this course is the same as that of the 703 course.
(4)804 years ago, the joint bureau adjusted the difference.
This account accounts for the transfer-out difference after the annual transfer-out of the joint bureau. Used at the beginning of each year to settle the difference of the previous year.
(2) subjects used by branches
The subjects in the inter-bureau distribution table used by the sub-bureau shall still be implemented according to the subjects specified in the documents (89) No.459 and (88) No.377 of the State Administration of Taxation.
Second, off-balance sheet subjects.
Due to the current system, the subjects in the foreign exchange quota allocation table of each branch are scattered, which is not conducive to total control. In order to strengthen the accounting check between the branches and the Joint Bureau of the General Administration, the following off-balance-sheet subjects are added to each branch:
1.505 Transfer-out foreign exchange quota
This course accounts for all foreign exchange quotas transferred out of the country. This course is divided into two subjects: central foreign exchange, local retained foreign exchange and contracted foreign exchange.
The cumulative amount of the recipient of this account should be equal to the total number of foreign exchange accounts transferred from the central foreign exchange, local foreign exchange retention and contract foreign exchange.
2.506 The foreign exchange quota was not checked last year.
This subject has been transferred from the foreign exchange quota of the previous year that has not been audited by State Taxation Administration of The People's Republic of China. The use of this course at the end of the year is contrary to the balance of 505 subjects. Under the undergraduate program, secondary subjects are set up according to central foreign exchange, local retained foreign exchange and contracted foreign exchange.
3.507 Transfer to foreign exchange quota
This account accounts for all foreign exchange quotas transferred by the transfer bureau. This course is divided into two subjects: central foreign exchange, local retained foreign exchange and contracted foreign exchange. The amount incurred by the receiver of this account should be equal to the total number of related accounts of central foreign exchange transfer, local retained foreign exchange and contracted foreign exchange. Section 2 Transfer Vouchers Article 6 The transfer voucher of the foreign exchange quota of the joint bureau still uses the six-joint foreign exchange quota transfer form, and the rules for the use of each joint bureau are as follows:
The first copy is attached to the debit summons received;
Second, make accounting vouchers for the transferred units;
The third line is a statement as a dial-in report to the General Administration;
The fourth is an attachment to the outgoing credit summons;
The fifth copy is used as the accounting voucher of the assigned unit;
Sixth, report to the General Administration for reconciliation as allocation.
Article 7 The number of foreign exchange quota allocation documents is as follows:
The number of foreign exchange quota allocation forms shall use nine digits uniformly, with the first and second digits indicating the dial-in number, the third and fourth digits indicating the dial-in code, and the fifth, sixth, seventh, eighth and ninth digits being the sequence number.