(Issued on June 3, 2006 in accordance with Decree No. 1 of the People’s Government of Guangzhou Municipality and amended on September 30, 2015 in accordance with Decree No. 132 of the People’s Government of Guangzhou Municipality)

　　Chapter 1 General Provisions

　　Article 1 These Measures are formulated in accordance with the Budget Law of the People’s Republic of China and its implementation rules, the Regulations on the Punishment and Disciplinary Actions Against Fiscal Violations and other relevant laws and regulations, on the basis of the actual conditions of this Municipality, and with a view to strengthening the management of non-tax revenues and regulating the order of revenue distribution.

　　Article 2 These Measures are applicable to the management of the collection, funds, expenditures and bills of municipal/district non-tax revenues of this Municipality as well as the supervision and inspection thereof.

　　Article 3 The term “non-tax revenues” herein refers to the following revenues other than tax revenues:

　　(1) Revenues from administrative charges that are collected according to laws or regulations by state organs, public institutions, public organizations and other organizations acting on the government’s behalf;

　　(2) Governmental fund revenues for special uses that are levied on voluntary citizens, legal persons or other organizations by the governments or the relevant government sectors in accordance with laws, regulations or relevant instruments of the State Council with the aim to support the development of public undertakings;

　　(3) Revenues from the lease, transfer or other compensated use of state-owned assets of any state organ, public institution, public organization or other organizations, including current assets, long-term investments, fixed assets, intangible assets and other assets;

　　(4) After-tax profits of state-owned capitals in enterprises that should be turned over to the State Treasury, dividends, bonus and interest from state-owned shares, interests from transfer or otherwise disposal of state-owned property rights of enterprises and other business incomes the state-owned capitals entitled to according to law;

　　(5) Revenues gained from invitation biding, auction or otherwise disposal of exploitation right, use right, naming right, advertising right or franchising right of lands, sea areas, mineral areas, grounds or other public resources that are in the ownership of the State;

　　(6) Revenues from lottery public welfare funds raised pursuant to the composition ratio of lottery funds as prescribed by the State;

　　(7) Revenues from confiscated properties obtained by any administrative organ, judicial organ, or other organization authorized by laws or regulations to impose administrative punishment when investigating and dealing with any law-breaking cases, and the revenue from fines and confiscation realized by any such organ or organization from the recovery of proceeds of crime;

　　(8) Revenues from donations accepted in the name of any state organ, public institution managed according to civil servant system, public organization and other organizations acting on behalf of the government (excluding the revenues from directed donations made for designated donees and projects);

　　(9) Centralized revenues of the public institutions under a government sector by means of withdrawal of administrative fees, revenue-sharing, the turning-over of funds by a low level to a higher authority, or otherwise;

　　(10) Revenues of interests (interests of tax are included) drawn from various accounts that are included in a non-tax revenue account system; and

　　(11) Other non-tax revenues which may be established by law.

　　Where the revenue as mentioned in the preceding paragraph is taxable, such revenue shall be turned into non-tax revenue after taxes are paid

　　These Measures shall not apply to social security funds or provident housing funds.

　　Article 4 The management of non-tax revenues shall be convenient for citizens, legal persons and other organizations. The creation, collection and disbursement management and supervision of non-tax revenue items shall be carried out strictly in accordance with the law.

　　Non-tax revenue shall be managed and controlled by category and in a scientific and effective way, depending on types and features.

　　Article 5 Separate escrow accounts shall be set up for the collection of non-tax revenue, and non-tax revenue shall be paid separately from those accounts. Any use of non-tax revenue shall be arranged by the government in accordance with the requirements of budget management.

　　Article 6 The people’s governments at all levels shall strengthen their leadership over the management of non-tax revenues, earnestly implement laws, regulations, state and provincial provisions on the management of non-tax revenues, actively promote information-based management of non-tax revenues, establish a mature supervision mechanism for non-tax revenues, and strengthen the management of non-tax revenues.

　　Article 7 The municipal finance authority shall be in charge of the management of non-tax revenues of the Municipality and responsible for organizing the implementation of these Measures, and shall undertake the preparation of drafts of, and organization of implementation of, the annual non-tax revenue budgets (plans) at the municipal level. All district finance authorities shall be in charge of the management of non-tax revenues in their corresponding administrative areas.

　　Audit, price or supervisory authorities shall fulfill their obligations ex officio as to non-tax revenue supervision and management.

　　Chapter 2 Management of Collection

　　Article 8 Any state organ, public institution, public organization and other organization that levies or collects (hereinafter collectively referred to as “collect”) non-tax revenue from any payment obligor is called a “revenue-collecting authority”.

　　In case a revenue-collecting authority has been specified in the laws, regulations, rules or instruments specifying any non-tax revenue items, such a non-tax revenue shall be collected by that specified revenue-collecting authority; in case no revenue-collecting authority has been specified in the laws, regulations, rules or instruments specifying any non-tax revenue items, the finance authorities shall be the revenue-collecting authorities.

　　A revenue-collecting authority may, upon the consent of finance authority at the same level, authorize another authority to collect non-tax revenue on its behalf. Such authorization requires a signed letter of authorization. The authorized revenue-collecting authority shall not re-authorize or sublicense any other organizations or individuals to collect non-tax revenue on its behalf.

　　Article 9 A revenue-collecting authority shall perform the following functions and duties:

　　(1) Announcing to the public all non-tax revenue items collected by it and the basis, scope, standard, time limit and procedures of the collection, filing them with competent finance authority at the same level for the record-keeping;

　　(2) Preparing the drafts of its own annual non-tax revenue budgets (plans), filing them with competent finance authority at the same level;

　　(3) Collecting non-tax revenue in full from payment obligors in accordance with law;

　　(4) Recording, summarizing, checking, and filing with the competent finance authority at the same level at a regular basis, the collection and payment information of non-tax revenues; and

　　(5) Other functions and duties as prescribed by the governments or their finance authorities.

　　Article 10 A revenue-collecting authority or its agent shall collect non-tax revenues in strict accordance with laws and ensure all that should be collected are withdrawn, shall neither over-collect nor under-collect, shall not allow a deduction or exemption from collection or postponement of collection without authorization, and shall not conceal, transfer, withhold, make payment directly from, embezzle, deposit secretly, keep secretly, distribute secretly, or distribute secretly in disguised form, any non-tax revenue collected by it.

　　No government sector or agent may define items, scopes or standards of non-tax revenue or collect any non-tax revenue in violation of laws.

　　Article 11 The organization or individual that shall pay non-tax revenue according to law shall be the payment obligor.

　　The payment obligor shall pay the non-tax revenue in accordance with the prescribed time, standard, payment method and channel, and shall not evade the payment obligation.

　　Article 12 Any payment obligor that meets the conditions for deferment, reduction or exemption of non-tax revenue payment may submit a written application for approval by the finance authority; if there are other provisions of the state or province, such provisions shall prevail. The approval authority shall clarify and announce to the public the basis, scope, conditions, time limit, and procedures for application for deferment, reduction, or exemption of non-tax revenue payment.

　　The provisions on deferment, reduction and exemption of non-tax revenue payment as prescribed in the preceding paragraph are only applicable to non-tax revenue under the management at the same level.

　　Article 13 The finance authority is responsible for organizing the collection of non-tax revenue and determining the bank for collection of non-tax revenue on its behalf in accordance with the principle of openness and fairness, and may open a special account in the collection bank for accumulation, recording, remittance and distribution of non-tax revenues. According to the agreement between the two parties, the finance authority shall pay to the collection bank charges based on the business volume or the amount of the non-tax revenues collected by the bank.

　　With the approval of the finance authority at the same level, the revenue-collecting authority may open a special semi-closed (no withdrawal function) non-tax revenues deposit account for the accumulation of the non-tax revenues collected on the spot or dispersed by it and for the turning over of the non-tax revenues to the public finance according to relevant regulations.

　　Article 14 The payment of non-tax revenue may be made by direct payment or centralized remittance. The direct payment method shall be adopted except otherwise required to be paid on the spot or centralized remitted to the special non-tax revenues deposit account according to laws, regulations and other provisions.

　　For direct payment, the payment obligor shall, by presenting the payment certificate issued by the revenue-collecting authority or its agent, pay the non-tax revenue directly at the branches of the collection bank or through other payment channels specified by the finance authority to the single account of the State treasury, the special fiscal account or the remittance account established by the finance authority.

　　For centralized remittance, after the collection of the payment from the payment obligor and issuance of a bill or invoice, the revenue-collecting authority or its agent shall, within the time limit specified by the finance authority at the same level, summarize and fill in the voucher, and transfer the non-tax revenues as per the collection item code to the single account of the State treasury, the special fiscal account or the remittance account established by the finance authority.

　　Chapter III Management of Funds

　　Article 15 The finance authority is responsible for the establishment and management of the non-tax revenue account system at the corresponding level, including the single treasury account opened in the People’s Bank of China for recording, accounting and reflecting the receipts and disbursements of budgetary funds, and the special fiscal account opened in the bank for recording, accounting and reflecting the receipts and disbursements of non-tax revenues not included in the budgetary funds management as well as other accounts used for recording, accounting and reflecting the remittance, centralized payment and special expenditure of non-tax revenues.

　　Article 16 According to the hierarchical financial management system, all the non-tax revenues collected on the State’s behalf shall be paid to the central treasury; for the non-tax revenues involving sharing between the Municipality and the State and the Province, the sharing proportion specified by the State Council, the People’s Government of the Guangdong Province and its finance authority shall apply; for the non-tax revenues involving sharing between the Municipality and its districts, the sharing proportion shall be subject to the provisions of the Municipal People’s Government or its finance authority.

　　The non-tax revenues shared by the upper and lower levels of authorities shall be regularly allocated and settled by the finance authority following the principles of local payment, hierarchical allocation and timely settlement, without any delay, retention, concealment, or withholding.

　　Article 17 After the non-tax revenue is paid into the single account of the State treasury or the special fiscal account, refunding shall be made from the State treasury under any of the following circumstances:

　　(1) Overpayment, repeated payment, or wrong payment;

　　(2) Refunding is required due to the adjustment of the non-tax revenue collection standard;

　　(3) Other circumstances under which the refunding procedures shall be handled as stipulated by the finance authority.

　　The refunding of non-tax revenue shall be handled only through the single account of the State treasury or the special fiscal account for non-tax revenues.

　　Article 18 For the refunding of non-tax revenues to the payment obligor, the payment obligor shall submit a written application to the revenue-collecting authority or its agent, and the revenue-collecting authority or its agent shall, upon verification within 10 working days after receipt of the application, report to the finance authority at the same level for approval; for the refunding of non-tax revenues to the revenue-collecting authority and its agent or the collection bank, the revenue-collecting authority or the collection bank requesting the refund shall report in writing to the finance authority at the same level for approval.

　　Where the revenue-collecting authority or its agent finds any situation requiring refunding of non-tax revenues to the payment obligor, it shall report in writing to the finance authority at the same level for approval within 5 working days, and upon approval, actively refund to the payment obligor.

　　After receipt of an application for refunding with complete supporting documents, for the part that falls within its scope of power, the finance authority shall decide on approval and make refunds within 20 working days; for the part subject to the management of the superior finance authority, it shall, upon review within 15 working days, report to the superior finance authority for approval in accordance with the prescribed procedures.

　　Chapter IV Management of Expenditures

　　Article 19 The non-tax revenue shall be included in the unified government budget system for overall arrangement in accordance with the principle of comprehensive fiscal budget.

　　Except for prescribed purposes or to make up for the cost of collection, non-tax revenues shall be separated from the expenditures of the revenue-collecting authority.

　　The non-tax revenue with special purpose shall be arranged in accordance with the relevant regulations of the State, Province and Municipality when preparing and implementing the budget, and shall disbursed for its specified purpose only; the balance, if any, may be carried forward to the budget of the next year.

　　Article 20 The disbursement of non-tax revenues shall be included in the departmental budget.

　　The basic expenditures of the revenue-collecting authority shall be arranged according to its functions, staffing and expenditure standards approved by the departmental budget; project expenditures shall be approved by the people’s government at the same level and relevant authorities.

　　The expenditures for the entrustment of other authorities by the revenue-collecting authority to collect the non-tax revenues shall be arranged from the departmental budget. The costs necessary to collect revenues from the compensated use of state-owned assets (or resources) shall be subject to the approval of the finance authority in accordance with regulations.

　　Article 21 All government sectors and agencies shall strictly follow the approved departmental budget and shall not change it unless going through legal procedures.

　　Article 22 The expenditure funds arranged from non-tax revenues shall be approved and allocated by the finance authority and centrally paid by the State treasury. The specific measures shall be implemented in accordance with the regulations of the municipal finance authority.

　　Chapter V Management of Fiscal Bills

　　Article 23 Fiscal bills are receipt vouchers printed by the finance authority and issued to the payment obligor by the revenue-collecting authority or its agent or the collection bank when collecting non-tax revenues, as well as the vouchers for financial receipts and disbursements and the original documents for accounting.

　　Fiscal bills shall be issued when collecting non-tax revenue. If the revenue-collecting authority or its agent or the collection bank does not issue fiscal bills in accordance with the regulations of the finance authority, the payment obligor shall have the right to refuse the payment and complain to the finance authority.

　　Article 24 The finance authority and its financial bill supervisory institution shall, in accordance with the relevant laws, regulations, rules and the provisions of the higher-level finance authority, purchase, keep and issue fiscal bills, and conduct inspections and write-offs on the use of fiscal bills.

　　Article 25 The revenue-collecting authority shall purchase, issue, keep, and write off fiscal bills in accordance with the regulations of the finance authority and the income level or relationship of financial subordination, establish and improve relevant management systems, and ensure the safety and lawful use of fiscal bills.

　　Article 26 No organization or individual may transfer, lend, intermix, issue, forge, falsify, print and destroy fiscal bills without permission, or use fiscal bills to arbitrarily collect fines or non-tax revenues beyond the prescribed scope and standards, or use illegal fiscal bills.

　　Chapter VI Supervision and Inspection

　　Article 27 The finance authority shall strengthen the supervision and inspection of the collection, turn-over, disbursements of non-tax revenue and use of fiscal bills, and legally investigate and punish acts in violation of the regulations on management of non-tax revenues. Audit or price authorities shall supervise, inspect and deal with the relevant matters concerning non-tax revenue in accordance with the law.

　　After the supervision and inspection, the supervisory authority shall provide an inspection conclusion; any matter not falls within the scope of its powers shall be transferred to the relevant authority according to law. Such a relevant authority shall then handle the matter promptly and send back the disposal results.

　　Article 28 All government sectors and organizations shall strengthen the supervision and management of their own non-tax revenues and the non-tax revenues of their subordinate bodies or entrusted agencies, establish corresponding management systems, improve internal supervision mechanisms, and promptly correct and deal with acts in violation of laws and regulations; shall accept the legal supervision and inspection of relevant government sectors and agencies, provide relevant documents and information in good faith, shall not refuse, conceal, falsely report, obstruct, or delay such supervision and inspection, and shall strictly implement the inspection conclusion and decisions made by relevant authorities in accordance with the law.

　　Article 29 Any organization or individual has the right to report to the supervisory authority any act in violation of the regulations on non-tax revenue management. The supervisory authority that accepts the report shall investigate and deal with it according to the law, and inform such an organization or individual of the investigation results provided that the contact information of such an organization or individual is available; for any matter not falls within the scope of its powers, it shall promptly transferred the matter to the competent authority for investigation. Such a competent authority shall keep confidential the information of the reporter, and shall not transfer the reporter’s name and reporting materials to the organization or individual being reported.

　　Any organization or individual that/who has made meritorious deeds in reporting illegal acts shall be commended and rewarded by the people’s government or the finance authority.

　　Chapter VII Legal Liabilities

　　Article 30 Those who violate the provisions of these Measures and the violation falls into the illegal acts specified in the Regulations on the Punishments and Disciplinary Actions for Fiscal Violations shall be subject to the punishment and disciplinary actions as per the Regulations.

　　Article 31 Where the revenue-collecting authority and its staff commit any of the following acts, the finance and audit authorities shall order it to make corrections, recover the payable non-tax revenues, refund the illegally overcharged funds, and adjust the relevant accounting ledgers; the revenue-collecting authority shall be imposed on a warning or be circularized a criticism; the person in charge and other persons responsible shall be imposed on administrative sanctions by the supervisory organ or the appointment and dismissal organ; if a crime is constituted, it shall be transferred to judicial organs for investigation of criminal liabilities according to law:

　　(1) Illegally entrusting other organizations or individuals to collect or collect on its behalf any non-tax revenue;

　　(2) Illegally overcharging or undercharging any non-tax revenue;

　　(3) Violating the provisions on separate collection of non-tax revenues;

　　(4) Transferring, privately sharing or privately sharing in a disguised form any non-tax revenue;

　　(5) Failing to refund any non-tax revenue from the State treasury as required;

　　(6) Failing to purchase, issue, keep, or destroy fiscal bills as required, using fiscal bills for arbitrary charging and imposing fines, or using illegal fiscal bills;

　　(7) Failing to perform other duties stipulated herein.

　　Article 32 Where any State organ, public institution or social organization commits any of the following acts, the finance and audit authorities shall order it to make corrections, recover the payable non-tax revenues, and adjust the relevant accounting ledgers; the revenue-collecting authority shall be imposed on a warning or be circularized a criticism; the person in charge and other persons responsible shall be imposed on administrative sanctions by the supervisory organ or the appointment and dismissal organ; if a crime is constituted, it shall be transferred to judicial organs for investigation of criminal liabilities according to law:

　　(1) Evading the obligation of paying non-tax revenue as a payment obligor;

　　(2) Failing to implement the departmental budget as required;

　　(3) Violating the centralized payment system of the State treasury;

　　(4) Failing to perform internal supervision obligations or refusing to accept the supervision of relevant government sectors or agencies conducted in accordance with the law.

　　Chapter VIII Supplementary Provisions

　　Article 33 The municipal finance authority shall, in accordance with these Measures and relevant state regulations, formulate measures for the collection and management, departmental budgets, comprehensive finance, classified management, separated collection and disbursement, and supervision and inspection of non-tax revenues.

　　The specific operating procedures for the taxation authorities to implement these Measures shall be formulated separately by the municipal finance and taxation authorities.

　　Article 34 These Measures shall come into force on October 1, 2006. The Measures of Guangzhou Municipality for the Management of Extra-budgetary Funds (Decree No. 14 [1997] of the People’s Government of Guangzhou Municipality) issued on November 19, 1997 shall be abolished accordingly.