(a) the financial department according to the budget approved by the people's Congress at the corresponding level, issued to the departments at the corresponding level budget, budget implementation changes;
(two) the completion of the tax plan of the local tax authorities, the implementation of tax policies, the collection and management of taxes and the extraction of various taxes, and the implementation of other income;
(3) The financial department and other departments shall, in accordance with the provisions of relevant laws, regulations and rules, collect and pay the operating income of state-owned assets, special income, administrative fees, incomes from fines and confiscations and other budgetary income, the return of loss subsidies of state-owned enterprises and the income paid by departments and units with budgetary income;
(four) the financial sector according to the annual budget, budget levels, budget procedures, the actual plan and progress of the use of funds, the allocation of budget expenditures at the same level, the budget balance carried forward to the next year;
(five) the financial department in accordance with the provisions of the relevant laws, regulations, rules and financial management system, the use and management of superior financial subsidies, lower financial funds and higher financial funds, subsidies to lower financial funds and other transfer payments, as well as the settlement;
(six) the budget execution department at the corresponding level shall approve the budget to the subordinate units, implement the annual expenditure budget, financial policies and systems, and manage and use various special funds, funds and working capital;
(seven) the implementation of the relevant national financial laws and regulations by the budget execution department, and the soundness and effectiveness of the relevant internal formulation system of the department;
(eight) the local treasury shall, in accordance with the relevant provisions of the state, handle the collection and refund of budgetary revenues at all levels and the allocation of budgetary expenditures;
(nine) the implementation of the government procurement budget. Article 6 The main contents of audit supervision by audit institutions over other financial revenues and expenditures are:
(a) the financial sector in accordance with the provisions of relevant laws, regulations and rules, management and use of extrabudgetary funds;
(2) Other budget execution departments manage and use extra-budgetary funds in accordance with the provisions of relevant laws, regulations and rules. Article 7 Audit departments may conduct special audits on the allocation and use of financial subsidy funds at higher levels and the management and use of other funds in the budget execution and final accounts of the financial budget execution departments at the same level and the people's governments at lower levels. Eighth audit institutions in accordance with the "People's Republic of China (PRC) Audit Law" and the relevant laws and regulations of the audit procedures, the implementation of the budget and other financial revenue and expenditure audit supervision. Ninth financial departments, local tax departments and other budget execution departments, when accepting the audit, must provide timely, true and complete audit information according to the requirements of the audit department. Tenth financial departments, local tax departments and other budget execution departments shall timely submit the following information to the audit department at the same level in the process of budget execution:
(a) the annual budget approved by the people's congress at the corresponding level, the budget approved by the Standing Committee of the people's congress at the corresponding level and the budget approved by the financial department issued to the departments at the corresponding level, the annual income plan of the departments that collect budgetary revenues such as finance and taxation, and the budget approved by the departments at the corresponding level to their subordinate units;
(two) the implementation of the budget revenue and expenditure and extrabudgetary funds, as well as the monthly, quarterly and annual final accounts of the paid use of special financial funds, funds and financial funds; The monthly report, quarterly report and annual final accounts of the completion of the tax plan of the local tax department;
(3) Documents related to financial revenue and expenditure formulated by budget execution departments such as finance and local tax, comprehensive data such as annual work summary of finance and local tax, and relevant materials such as the policy basis for the financial department to handle the settlement between higher and lower levels;
(four) the draft final accounts of the department prepared by each department.
The department that implements computerized management shall provide electronic computer information to the audit department at the same time. Eleventh local tax authorities at all levels shall provide tax collection and management information and related materials to the local audit department on a monthly basis.
If the audit department finds that local tax authorities at all levels have violated laws, administrative regulations and national tax policies or other major issues in tax collection and management, it shall report to the audit department at a higher level and the people's government at the same level and put forward opinions and suggestions.