Banking, planning, auditing, price, taxation, supervision and other departments shall, in accordance with their respective responsibilities, cooperate with the financial department to do a good job in the management of extra-budgetary funds. Article 4 Extra-budgetary funds refer to all kinds of financial funds that are collected, withdrawn and arranged for use by state organs, institutions and social organizations in order to perform or act on behalf of government functions in accordance with national laws, regulations and rules with legal effect, and are not included in the state budget management.
Extra-budgetary funds are owned by the people's government at the corresponding level, and the collection unit of extra-budgetary funds (hereinafter referred to as the collection unit) must deposit the extra-budgetary funds in full into the financial special account at the same level for management, and the financial department shall make overall arrangements for their use according to the revenue and expenditure plan approved by the people's government at the same level. Article 5 The scope of extra-budgetary funds includes the following contents:
(a) the additional income and special funds not included in the fiscal budget;
(two) funds and special fees not included in the fiscal budget;
(three) according to the provisions of the state budget management has not been included in the management, resources, licenses and other administrative charge and various fees;
(four) the competent department from the subordinate units centralized funds turned over and collected, extracted from the retained funds;
(5) After-tax profits, dividends and income paid by the real estate credit department of specialized banks and economic entities set up by party and government organs to the finance or competent authorities;
(six) township self-raised and township co-ordination funds for township government expenditures;
(seven) other financial funds not included in the state budget management.
Social security funds, housing accumulation funds and other social accumulation funds established by the government's credibility are included in the management of special financial accounts before the corresponding budget management system is established in the national finance. Article 6 In principle, a collection unit is only allowed to open an account for income and expenditure of extra-budgetary funds. The People's Bank of China shall, on the strength of the proof of the approval of the financial department to open an extra-budgetary fund account, go through the formalities of account opening approval, and regularly inform the financial department of the designated bank.
Before the promulgation of these provisions, units that have opened accounts for extra-budgetary funds must report the accounts in writing to the financial department and the People's Bank of China. Article 7 The collection unit must fill in the "Payment Book for Special Account of Extra-budgetary Funds" according to the payment time limit approved by the financial department, and deposit the full amount of fees and current accounts in the special account designated by the financial department. Failing to pay into the financial special account as required, the financial department shall use the bank's "special transfer voucher" and directly transfer it through the relevant bank. Eighth collection units should be charged in full according to the prescribed fees and standards, and shall not be exempted or increased without authorization. Except as otherwise provided by laws and regulations. Ninth collection units should be before the end of November each year, the preparation of the next year's extrabudgetary funds revenue and expenditure plan, submitted to the finance department at the same level for review. The financial department shall, in accordance with the principle of fixed income and expenditure, balance of payments and slight surplus, and in combination with budgetary funds allocation, prepare an annual general plan for the income and expenditure of extra-budgetary funds, and report it to the government at the same level for approval before implementation. Article 10 A collection unit shall calculate and prepare an annual revenue plan item by item according to the charging items and charging standards of extra-budgetary funds approved by the finance and price departments and the business volume of the unit; According to the provisions of the quota, quota, expenditure standards, etc., respectively, wages and benefits, business expenses, official expenses to prepare the annual recurrent expenditure plan; Prepare the annual constructive expenditure plan according to the career development plan of the unit. Article 11 The financial department shall review and summarize the revenue and expenditure plan of extra-budgetary funds of the collection unit, and prepare the annual general plan of extra-budgetary funds income according to the income items; According to the quota, quota, expenditure standards, the preparation of the annual budget funds recurrent expenditure master plan; According to the career development plan and plan approved by the government, prepare the annual general plan for constructive expenditure of extra-budgetary funds. Twelfth financial departments at all levels should, in principle, ensure the normal expenditure according to the income of extra-budgetary funds of the collection unit. The special funds collected by the unit for career development and constructive expenditure must be implemented according to the annual budget revenue and expenditure plan approved by the government. If it is really necessary to adjust the revenue and expenditure plan, it shall be reported to the financial department for special examination and approval, and major adjustments shall be reported to the government for approval. Thirteenth collection units shall fill in the quarterly and monthly expenditure schedule according to the budget revenue and expenditure plan issued by the financial department, and the financial department shall allocate the funds according to the plan and schedule after the audit.
Units that are included in the management of special financial accounts must regularly submit extra-budgetary fund revenue and expenditure plans and accounting statements to the financial department in accordance with the relevant provisions of the Accounting Law. Article 14 Governments at all levels shall, according to the needs of social and economic development, concentrate a certain amount of funds from the extra-budgetary funds (except social security funds, housing accumulation funds and other social accumulation funds) managed by special financial accounts at the corresponding level every year and make overall arrangements for their use. Municipal funds (including special fees) by 20%, other extrabudgetary funds by 5% as a whole. The people's governments of counties (cities) and townships (towns) shall determine the appropriate overall proportion according to local conditions.
The government shall make an annual expenditure plan for the use of extra-budgetary funds as a whole, and the financial department shall formulate specific measures for the investment, use and recovery of funds, which shall be implemented after approval by the government.