These measures are not applicable to the administrative organs that collect fines on the spot according to law. Chapter II Fines Collection Agencies Article 3 Fines imposed by administrative organs with the power of administrative punishment according to law, such as customs and foreign exchange administration, shall be collected by branches of state-owned commercial banks. If it is difficult for a state-owned commercial bank to collect money, it shall be determined through consultation between the local Office of the Financial Ombudsman of the Ministry of Finance and the local branch of the People's Bank of China, and other commercial banks shall be entrusted to collect money. Article 4 The fines imposed by the relevant departments of the State Council for exercising the power of administrative punishment according to law shall be collected by the branches of state-owned commercial banks. Article 5 The local people's governments at or above the county level shall organize the financial departments at the same level, the local branches of the People's Bank of China and the administrative organs with the power of administrative punishment according to law to jointly study the fines imposed by the local administrative organs and uniformly determine the collection agencies. Chapter III Receipt of Fines Article 6 When collecting fines, collection agencies must use the Receipt of Collecting Fines in a uniform format throughout the country. Article 7 "Fine Receipt" is made in quadruplicate (each specification: 9.5cm× 17.5cm, the specific format is attached):
The first copy, that is, the receipt (black and white ink), is collected by the collection agency, stamped and returned to the payer.
The second copy, the stub (white paper and red ink), is collected and sealed by the collection agency and kept as the income voucher.
Three, the receipt (white paper and green ink), the tax authorities will stamp the receipt and return it to the administrative organ that made the decision on punishment.
The fourth, check (white paper and purple ink), after the tax authorities collect the money and stamp it, send it to the state treasury together with the fifth copy of the general payment book (check), and the state treasury will send it to the financial department after receiving the money. Eighth "fine receipt" shall be uniformly printed by the enterprises designated by the financial department of the provincial government, and no other unit or individual may print it.
"Collection of fines receipt" issued by the provincial finance department unified organization. The financial department must ensure the supply, and shall not charge the unit that receives the receipt. Chapter IV Collection of Fines Article 9 Collection agencies shall strictly fulfill the obligation of collecting and remitting fines in accordance with the agreement on collecting fines signed with administrative organs, and strengthen the management of collecting fines. The agent shall seriously pay the fine to the unit and individual and shall not refuse to accept the fine. Article 10 A collection agency shall collect fines according to the amount of fines determined in the administrative penalty decision of the administrative organ. For units and individuals that pay fines within the time limit, if the administrative penalty decision clearly requires additional fines, additional fines shall be imposed according to the number of days overdue. If there is no clear need for a fine in the decision on administrative punishment, the collection agency shall not impose a fine on itself. Eleventh fines collected by collection agencies shall be accounted for in the special account of "financial funds to be settled" and "budgetary income to be reported (fine income)" and paid into the state treasury on the same day; If it is too late to handle it on the same day, it will be handled on the second day (postponed on holidays) and shall not be occupied or misappropriated.
If the collection agency does not participate in the exchange of bills, and the fine cannot be directly paid into the local state treasury, the collection agency shall collect the fine on the same day (in triplicate and quadruplicate with the receipt of the fine collected). The fine imposed by the competent bank shall be paid to the treasury on the same day or the next day (postponed on holidays). Article 12 The fines collected by collection agencies and the fines collected by banks under the jurisdiction of the collection agencies shall be paid into the central treasury and local treasury on the spot according to the affiliation of administrative organs and the budget subjects and budget levels of the fine income. The collection agency or the bank under its jurisdiction shall fill in the "General Payment Book" when handling the payment to the state treasury, in which the columns of "payer" and "full name" shall be filled in according to the full name of the administrative organ, and other items shall be filled in according to the requirements of the Regulations of People's Republic of China (PRC) on the State Treasury and its detailed rules for implementation.
The first copy of the payment book, the seal of the collection agency and the third copy of the fine receipt shall be sent to the administrative organ that made the punishment decision; The second is retained by the collection agency as a payment voucher. The third to fifth copies (with the fourth copy of the "fine receipt") shall be sent to the local treasury by the collection agency or the bank under its jurisdiction by way of draft. After the national treasury receives the seal, the third copy shall be retained as the income certificate; Fourth, the fifth copy (with the fourth copy of the receipt of the fine) is distributed to the financial department according to the budget level: the fines belonging to the central government are returned to the local financial Ombudsman office of the Ministry of Finance; Belong to the local fine income, returned to the finance department at the same level; Belonging to the fine income divided by the central and local governments, the fourth copy of the fine receipt and the fifth copy of the payment book are returned to the local financial Ombudsman's office of the Ministry of Finance, and the fourth copy of the payment book is returned to the local financial department at the same level. Thirteenth collection agencies only handle the collection and payment of fines. If the fine is wrongly paid or overpaid, and the fine that should not be punished after reconsideration by the administrative organ needs to be refunded, the administrative organ that made the decision on punishment shall apply and report it to the financial department at the same level (if it is paid into the central treasury, it shall be reported to the local financial Ombudsman's office of the Ministry of Finance) for examination and approval, and the financial department shall issue the income refund book, which shall be refunded from the central treasury and the local treasury respectively. The collection agency shall not withdraw from the fine income.