Non-tax revenue refers to the financial funds obtained by governments at all levels, state organs, institutions, social organizations acting as government functions and other organizations in accordance with the law by using government power, government reputation, national resources, state-owned assets or providing specific public services and quasi-public services, which is an important part of government revenue.
Second, the scope of use
The General Payment Book for Non-tax Revenue is one of the financial non-tax bills, which is applicable to administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, confiscated income, donated income received in the name of the government, and centralized income of competent departments.
Three, the types of "payment book"
"Payment Book" has three kinds of tickets: mechanical (computer) ticket, manual ticket, fixed ticket and * * *. Among them, fixed votes are classified according to the face value, and there are seven denominations: fifty cents, one yuan, two yuan, five yuan, one yuan, two yuan, five yuan and * * *. Please refer to Annex I and Annex II for the specific operation mode of each bill.
Iv. Classification of payment methods
Non-tax payment methods are divided into on-site pos card payment and off-site payment. On-site pos card payment method can only use non-tax mechanism (computer) tickets. That is to say, the payer will pay the bank card with the logo of "UnionPay" (except credit card and similar transparent card) at the site of the receiving unit by swiping the card with pos machine. Off-site payment is divided into cash payment and bank transfer payment. Cash payment can use mechanism (computer) ticket, manual ticket and fixed ticket; Bank transfer payment methods can use mechanism (computer) tickets and manual tickets. Please try to use mechanism (computer) tickets for standardized management.
V. Use Process of Payment Letter
(1) Joint number and use
The first copy (receipt) of the collecting bank is stamped with the "receipt seal" or "transfer seal" to return the receipt to the receiving unit as the accounting voucher of the receiving unit;
The second copy (debit voucher) is kept by the bank as the debit voucher of the payer's bank;
The third (credit voucher) shall be kept by the bank as the credit voucher of the payee's bank;
The fourth copy (receipt) shall take effect after the fee collection staff affix the "seal of the collecting unit" and submit it to the payer as the payment receipt of the payer. In special circumstances, it may also be stamped by the receiving bank.
The fifth copy (stub) shall be kept by the collecting unit, properly kept according to the order of the ticket number, and all of them shall be submitted to the Municipal Bureau of Port and Shipping as required, and shall be uniformly cleaned up by the Municipal Bureau of Port and Shipping.
(2) Payment process
1 If the payer makes payment within the administrative area of Chongqing, the payer will send one to three copies of the General Payment Letter (receipt, debit voucher and credit voucher) to the payer's bank for payment, and the payer's bank will keep the second copy (debit voucher) and the third copy (credit voucher), and affix the bank seal and "receipt stamp" to the first copy. The payer will exchange the first copy (receipt) stamped with the bank seal for the fourth copy (receipt).
2. If the payer pays outside the administrative area of Chongqing, the payer shall pay the funds into the special financial account or special financial remittance account of the non-tax income agent bank by exchange settlement according to the regulations, and the collecting unit shall inform the payer to fax or mail the "Receipt of Bank Exchange Settlement Certificate" stamped with the bank cash receipt stamp or the transfer stamp to the collecting unit in time after payment, and the collecting unit shall supplement the General Payment Letter accordingly. Send the first to the third (receipt, debit voucher and credit voucher) together with the payer's "receipt of bank remittance settlement voucher" to the agent bank, and the agent bank will supplement the relevant bill information according to the General Payment Book, and upload the information audit to the Finance Bureau. The correspondent bank will stamp the bank seal on the first copy (receipt), indicating that the bank transfer is successful and return it. After the collecting unit confirms the receipt, the fourth copy (receipt) shall be stamped with the seal of the collecting unit and mailed to the payer.
(3) Reconciliation of non-tax revenue
The collecting unit records the auxiliary account according to the first copy (receipt) signed by the bank, and accordingly reconciles with the Chongqing Municipal Finance Bureau.
1, manual reconciliation
(1) Open the modem connection. The modem must be a 56k model, open the dial-up Internet access, and then perform the following operations after successful login.
(2) Open the browser, enter the ip address:10.84.1.89: 88, enter the "non-tax revenue collection management system", click the company user, enter the user portal of the collecting company, and enter the code of the collecting company in the user column, for example.
(3) Click Detailed Query, select the reconciliation period (reconciliation start and end date), select Generate excel spreadsheet in the lower left corner, and click Query.
(4) Click to download the excel file in the upper right corner, save it to the desktop, and print it into a paper form for manual reconciliation.
Special reminder: when entering the financial non-tax revenue extranet system, the deadline for reconciliation should be 7 days earlier than the entry date of accounting books. Because the payment of non-tax income is completed by bank collection, it takes some time for the payment to be transferred between banks before it can be remitted to the municipal financial special account.
2. Computer reconciliation
Computer reconciliation can only be used for non-tax mechanism (computer) tickets, because computer ticket reconciliation requires harsh conditions, is not easy to master, and is easy to make mistakes, so I will not explain it here for the time being.
(four) the "payment book" bill management.
1, "Payment Book" must be kept by a special person, which is regarded as the management of accounting books. The receipt and delivery situation must be truthfully registered in the "Bill Receipt and Delivery Register" printed by our bureau, and whoever signs it should get the ticket, so as to clarify the responsibility. Bill managers should register the receipt, delivery and balance of bills. Page *** 100 of the "bill receiving and dispatching register" shall be kept completely, and it is forbidden to tear or disassemble the pages.
2. In the management of bill recovery, the collecting unit should register according to the number of tickets received, and submit the fifth copy (stub) of the used bill and all the invalid payment books to the Municipal Bureau of Port and Shipping in batches, which will be uniformly cleaned up by the Municipal Bureau and handed over to the Chongqing Municipal Bureau of Finance for centralized verification.
3, all units will stop using the financial bills in a timely manner to clean up, in a timely manner to the Municipal Bureau of port and shipping. All units should actively do a good job in the replacement of old and new bills as required to ensure the smooth progress of this work.
Six, other matters needing attention
(1) If the charging items are adjusted, the information of non-tax revenue items should be updated in time after receiving the notice from the Municipal Port and Shipping Administration, so as to avoid the consequences that the bills cannot be carried out due to the wrong coding of the items. The operation steps are as follows:
1, backup the database.
The specific operation steps are as follows: enter the company billing software---------click data backup in the system drop-down menu, click----------select the path in the pop-up window, enter the name of the backup database, click Save--------click OK, and the computer will pop up to prompt that the database has been saved.
2. Download the company initialization information
Enter the ip address: 10.84. 1.89:88 in the browser column to enter the information exchange system of the non-tax extranet----------Click the user portal of the company to enter the user portal of the collecting company, enter the code of the collecting company of this company in the user column, leave the password blank, and click Login to enter. Click download billing information to enter the download interface-click the [Download] option of version 4.0 corresponding to the charging item information to download version 4.0 and save it, for example, *123010001/kloc-0.
3. Read the charging item information in the software.
Enter the interface of "National Non-tax Revenue Collection Management System-Company Billing Software", click the menu item of system setting information under the system menu, and select the menu item of charging items and company information in the pop-up interface. Click the button of reading items, select the path to save the downloaded charging item information, and select the charging item information file (1230/kloc-
(two) the "payment book" invalid, must meet two conditions at the same time:
1, The Payment Book is in quintuplicate and well preserved.
2. The pos card swiping of Payment Book was unsuccessful, and the bank payment was unsuccessful.
Special note: If the payment book is not completed in five pages, or the card has been swiped successfully, and the payment has been made to the bank successfully, it cannot be voided at this time. The collecting unit shall properly keep the payment book and report it to the Municipal Bureau of Port and Shipping in a timely manner, and shall not handle it without the consent of the Municipal Bureau.
(3) If the agent bank refuses to pay the bill for no reason, the collecting unit can fill in the Handling Form for Complaints of Non-tax Income Banks in Chongqing to handle the complaints of the relevant bank outlets and personnel. At the same time, you can also call the correspondent bank complaint center to make telephone complaints to the correspondent bank outlets and personnel.