Article 7 State organs, institutions, social organizations and other organizations that collect government non-tax revenue as determined by laws, regulations and rules are government non-tax revenue collection units. If the collecting unit entrusts other units to collect according to laws, regulations and rules, it shall report the entrusted matters to the finance department at the same level for the record.

If other units are entrusted to collect government non-tax revenue, the entrusting unit shall supervise the collection behavior of the entrusted unit and bear legal responsibility for the consequences of the collection behavior; The entrusted entity shall collect government non-tax revenue in the name of the entrusted entity within the scope of entrustment, and shall not entrust other entities to collect it.

The people's governments at or above the county level may, according to needs, set up government non-tax revenue collection and management institutions in the financial sector.

Eighth government non tax revenue collection units shall perform the following duties:

(a) publicity of government non tax revenue items, scope, standards, objects, duration and basis;

(two) according to the law, not overcharged, not charged or arbitrarily reduced, exempted or postponed;

(3) Issuing government non-tax revenue bills;

(four) in accordance with the provisions, the money received will be paid in full to the state treasury or the government non tax revenue financial account opened by the financial department;

(five) to prepare the annual plan of government non-tax revenue and submit it to the financial department;

(six) according to the provisions of the financial sector to report the government non tax revenue;

(7) Other duties.

Ninth government non tax revenue collection and separation system.

Government non-tax revenue shall be paid directly to the state treasury or centralized remittance. The specific collection measures shall be determined by the financial departments at all levels in accordance with the provisions of the state and the autonomous region.

Article 10 The government non-tax revenue shall be paid into the national treasury or the government non-tax revenue financial account opened by the financial department.

Article 11 The payer shall pay the government non-tax revenue to the collecting unit in time and in full according to the regulations.

Article 12 If the government's non-tax revenue can be reduced, exempted or deferred in accordance with the relevant provisions of the state and the autonomous region, the payer shall submit a written application to the collecting unit, which shall be handled in accordance with the statutory examination and approval authority after being audited by the financial department.

If it is necessary to return the money received due to the adjustment of the collection standard of government non-tax revenue, and the government non-tax revenue that has been wrongly paid or overpaid according to law, the financial department shall promptly return the payment obligor.