These Measures shall not apply to the collection of administrative fees with tax and additional price and tax fines imposed by tax departments. Article 3 Administrative fees and fines shall be collected and remitted by banks on the basis of the principle that the decision of fees or fines is separated from the collection of funds and the fare is separated.
If the amount of a single administrative fee is below 200 yuan, and the fine can be collected on the spot according to law, the charging unit and the department that made the punishment decision can directly receive cash, and collect the statistics according to the items of fees or fines, fill in the notice of centralized remittance and payment of administrative fees (fines), and go through the payment procedures at the collecting bank on the day of collection.
If it is indeed difficult to collect administrative fees by banks, they may be collected according to relevant regulations with the approval of government departments at the same level. Article 4 Upon negotiation between the financial department and the People's Bank of China, a commercial bank with payment agency business can be used as a collection agency for administrative fees and fines (hereinafter referred to as the collection bank). Article 5 The collecting bank and the financial department shall sign an agreement on agency charges or an agreement on entrusted collection of fines, the main contents of which include:
(1) Distribution of outlets for charging and collecting fines;
(two) the way of agency fees and fines;
(3) Transfer and reconciliation of fees and fines;
(four) the use of bills of charges and fines;
(5) Service quality requirements. Article 6 Collection banks and their collection outlets shall be announced to the public by the People's Bank of China and the financial department. Article 7 Bills specially used for administrative fees and fines collected by banks must be printed or supervised by the provincial finance department and issued by the collecting bank at the time of collection.
If the bill has a specific purpose, the charging unit directly collects cash or the administrative law enforcement organ collects the fine on the spot according to law, the charging unit or the administrative law enforcement department shall issue the corresponding special bill. Article 8 When charging fees, an administrative charging unit shall issue a charging notice to the payer, who shall fill in the payment form according to the charging notice and go through the payment formalities at the collecting bank with the payment form and the charging notice.
If the administrative law enforcement department decides to impose a fine on the party concerned, it shall issue a written decision on administrative punishment to the party concerned, and the party concerned shall fill in the payment book according to the written decision on administrative punishment, and go through the payment formalities with the collecting bank by virtue of the payment book and the written decision on administrative punishment. Article 9 Payment forms shall be used on behalf of transfer checks or cash payment vouchers.
If the payer or the party who is fined pays by transfer, he shall go to the bank where he opens the account with the payment book and the notice of charge (or the decision of administrative punishment).
If the payer or the party who is fined pays in cash, it shall be handled at the outlet of the collecting bank with the payment book and the notice of charge (or the decision of administrative punishment). Article 10 If there is any objection to the items and standards of administrative fees, the payer shall pay the fees first, and then apply to the competent price department for review. The competent price department shall notify the payer in writing of the review conclusion within seven days after receiving the application.
If the review conclusion is inconsistent with the payment amount of the charge notice, the competent price department shall send a copy of the review conclusion to the charging unit and the financial department. Article 11 The payer of administrative fees shall pay the fees within the time limit stipulated in the notice of fees. If the fees are not paid within the time limit, the collecting bank will charge a late fee of 2‰ per day according to the payable amount, but if there are other provisions on the standard of late fees for fees, such provisions shall prevail. If the payer applies to the competent price department for review, the time limit for payment shall not be extended.
The party who is fined shall pay the fine at the collecting bank within fifteen days from the date of receiving the decision on administrative punishment. For overdue payment, the administrative penalty decision clearly requires a fine, and the collecting bank shall impose a fine in accordance with the administrative penalty decision. Article 12 If the charging unit fails to use the notice of charge uniformly printed or supervised by the financial department, the payer has the right to refuse to pay it, and the collecting bank shall refuse to pay it.
The collecting bank, the charging unit or the administrative law enforcement department fails to issue the charging (penalty) bill uniformly printed or supervised by the provincial finance department, and the payer or the fined party has the right to refuse to pay it. Article 13 The collecting bank shall, in accordance with regulations, turn over the collected funds and fines to the financial special account or treasury on the same day. If it is too late to handle them on the same day, it shall handle them on the next day (postponed on holidays) and shall not occupy or misappropriate them. Article 14 If it is necessary to reduce or exempt administrative fees according to regulations, a written application shall be submitted, which shall be examined and approved by the charging unit in strict accordance with relevant regulations. If the amount of reduction or exemption is more than 5,000 yuan (including 5,000 yuan) but less than 50,000 yuan, it shall also be reported to the financial department at the same level for approval, and if the amount of reduction or exemption exceeds 50,000 yuan (including 50,000 yuan), it shall be reported to the government at the same level for approval; Without approval, the charging unit shall not reduce or exempt itself. Article 15 the wrong or overpaid fees or fines shall be applied to the finance department at the same level by the charging unit or the administrative law enforcement department, and shall be refunded by the finance department from the special account (or the state treasury) after examination and verification. The collecting bank shall not withdraw from the income by itself. Sixteenth of the charging units are concentrated in the region, can implement a "window" charge; If the charging time is relatively concentrated, the collection method of "bank door-to-door collection" can be implemented; With the approval of the financial department and the People's Bank of China, the bank smart card payment method can also be implemented on the basis of mature fees or fines.