chapter I general provisions article 1 these detailed rules are formulated in accordance with the provisions of article 33 of the regulations on the administration of extra-budgetary funds in Guizhou province (hereinafter referred to as the regulations). Article 2 extra-budgetary funds include:

(1) funds collected, retained and arranged for use by various regions and departments, enterprises, institutions and administrative units owned by the whole people in accordance with the provisions of the state finance and financial system, which are not included in the state budget management.

(2) The extra-budgetary enterprises wholly invested by the whole people shall, in accordance with the provisions, withdraw all kinds of special funds arranged for use and retain profits after tax.

(3) all kinds of special funds and after-tax profits extracted and arranged for use by supply and marketing cooperatives at or above the county level. Article 3 The ownership and right to use the extra-budgetary funds of local financial departments at all levels, state-owned enterprises, institutions, administrative units and their competent departments shall remain unchanged, and they shall still be used by local financial departments and units at all levels, and no region or department may transfer them horizontally. Chapter ii extra-budgetary fund income article 4 the extra-budgetary fund income of local financial departments at all levels includes:

(1) agricultural and animal husbandry tax surcharges, urban public utilities surcharges and other additional income included in extra-budgetary management.

(2) Income of centralized enterprises (including centralized depreciation funds).

(3) concentrate the income of public institutions.

(4) extra-budgetary income and self-owned fund income of districts and townships.

(5) Other extra-budgetary income. Article 5 the extra-budgetary fund income of administrative institutions includes:

(1) various administrative fees and operating service income.

(2) all kinds of special funds that have been approved for collection and commission.

(3) a special fund established by an enterprise management institution with extra-budgetary income.

(4) other extrabudgetary income of administrative and public institutions. Article 6 the extra-budgetary income of state-owned enterprises includes:

(1) various special funds established with the retained profits of enterprises.

(2) various special funds extracted from costs and expenses.

(3) fixed assets price change income and rental income.

(4) Other extra-budgetary income. Article 7 the extra-budgetary fund income of the administrative departments of state-owned enterprises and institutions includes:

(1) various special funds and income that are collected and deducted by the state.

(2) Concentrate on the retained profits or income of affiliated enterprises and institutions.

(3) Income from various management fees approved.

(4) organizing various business service income.

(5) Other extra-budgetary income. Eighth administrative charge refers to the fees charged by state organs and institutions to strengthen social, economic and technical management. Business fees refer to the fees charged by state organs and institutions for providing specific services to society or individuals. Article 9 Administrative expenses must be handled according to the following procedures:

(1) The provincial government establishes administrative fees, formulates and adjusts the fees, and reports them to the State Price Bureau and the Ministry of Finance for approval according to relevant regulations; Important report to the State Council for approval. The items, standards and scope of administrative fees that need to be added below the province shall be determined and submitted to the Provincial Department of Finance, the Provincial Price Bureau or the prefectural and county finance bureaus and price bureaus authorized by them for approval; Important to the provincial people's government for approval.

(2) after the approval of the administrative institutions' fees, the charging unit shall obtain the license of fees from the price department, and use the receipt of fees printed uniformly by the Provincial Department of Finance or with the consent of the financial department at or above the provincial level to collect them according to the approved scope and standards. No department or unit is allowed to add projects, expand the scope, raise standards or use receipts other than those printed by the Provincial Department of Finance and approved by the financial department at or above the provincial level.

(3) leading organs and functional departments at all levels shall not engage in paid services or charge fees in disguised form.

(4) illegal income from unauthorized charges, apportionment and fines in violation of the provisions of the financial and price departments shall be returned to the payer in principle; Those who really can't return the payment will be confiscated and handed over to the finance department at the same level. Illegal income in violation of price management shall be investigated and dealt with by the price department; Illegal income without the receipt of fees formulated by the Provincial Department of Finance or agreed by the financial department at or above the provincial level shall be investigated and dealt with by the financial department according to relevant laws and regulations. If charging an individual without evidence, in addition to recovering illegal income, constitutes a crime, the judicial organs shall investigate criminal responsibility according to law. Chapter III Income from Extra-budgetary Funds Article 11 Local financial departments at all levels, state-owned enterprises, institutions, administrative units and their competent departments must arrange the use of all extra-budgetary funds in accordance with the principle of "receiving before using them, living within the limits of revenues, and stressing efficiency in use", and they must be included in the extra-budgetary expenditure items uniformly prescribed by the state according to regulations. Article 11 The extra-budgetary funds of financial departments at all levels are mainly used for urban maintenance, rural public welfare undertakings and the expenses for the renovation of their affiliated enterprises. Article 12 the extra-budgetary expenditures of administration and institutions include:

(1) to make up for the shortage of administrative expenses of the unit.

(2) repair and maintenance expenditure.

(3) Enterprise management institutions supplement their own liquidity.

(4) three expenses of science and technology.

(5) Pay bonus tax and construction tax.

(6) self-raised capital construction expenditure.

(7) bonus and welfare expenditure.

(8) other expenditures as stipulated by the national finance and financial system.