According to the spirit of the State Council Guofa [1988] No.23, [1994] 16 and Ji Zhengban [1993] No.4 "Notice of the General Office of the People's Government of Jilin Province on Establishing the Non-staple Food Price Adjustment Fund" and other relevant documents, in order to further standardize the non-staple food price adjustment fund in our province (hereinafter referred to as
Article 1 The sources of funds mainly include the following aspects:
(a) the product prices and charging standards managed by the state are part of the increase in income after approval;
(two) a part of the sales, business and fee income of enterprises and institutions (including foreign-funded enterprises) and individual workers;
(three) a part of the economic income of the resident offices in the field and the business people who go out to work;
(4) others.
Article 2 Scope and standard of collection:
(1) Where the product prices and charging items managed by the price department are approved to increase the price and charging standards, they will be levied at 5- 10% of the total increased income from the date of increase (the product of the total annual income and the rate of increase is the total increased income in the current year).
(two) the installation, decoration and construction units that enter our province from other places shall be levied at 2-3‰ of the total project cost;
(three) the floating population entering our province from other places shall be levied in 5 yuan per person per month;
(four) hotels, guest houses, hotel accommodation personnel, according to the operating income 1-2% levy; (Local governments can also levy a certain amount per bed every day)
(five) hotels (bars, hotels, restaurants, cafes, cold drinks halls) and other catering industries, according to its operating income of 0.5-0% levy; If it is difficult to calculate the operating income, it shall be levied according to a certain proportion of the tax payable (the same below).
(six) business dance halls (nightclubs, karaoke bars, saunas, billiards rooms, electronic entertainment halls, video halls, audio-visual rental houses) and other cultural and entertainment venues are levied at 2-3% of their business income;
(7) Taxis and individual transport households are levied at a rate of 5- 10 yuan per person per month.
(eight) non-urban population into the city and transferred to Changji two cities (excluding college graduates and senior and intermediate titles), 2000-5000 yuan per person.
(nine) units outside the above scope, according to the number of employees per person per month 1-2 yuan levy.
Article 3 Specific collection methods:
In principle, the collection of funds shall be organized by the department responsible for the collection, and other units may be entrusted to assist in the collection under special circumstances.
(a) where the product (business) price and charging standards are raised, the price department shall be responsible for collecting them when handling the examination and approval procedures;
(two) the construction industry, decoration, construction units by the urban construction department in the era of examination and approval procedures;
(3) Settlers and floating population can be collected by the public security department when going through the examination and approval procedures;
(four) individual industrial and commercial households can be levied by the administrative department for Industry and commerce;
(five) cultural and entertainment venues can be confiscated by the cultural market management department (or other);
(six) other five departments or entrust other departments to collect;
Provincial units, fund collection work in principle by the provincial collection department is responsible for; Or entrust the price department where the fund unit is located to collect it.
Units and individuals that pay the fund only pay to one department, and there is no repeated collection. If there is a re-levy, it will not be refunded, but the next fee can be paid.
The fund should be collected monthly. If the monthly payment is less than 100 yuan, it can be paid quarterly.
Article 4 Under any of the following circumstances, the fund may be reduced or exempted as appropriate.
1, enterprises that have stopped production or stopped production are exempted;
2, the civil affairs department to set up social welfare enterprises free of charge;
3, approved by the provincial tax department of full tax-free enterprises;
4, the full financial allocation unit is free;
5, stop production, semi-stop production enterprise employees and self-produced and self-sold vegetable farmers are exempted;
6, science, education, culture and health system to set up social welfare undertakings levied by half;
7, school-run enterprises levied by half;
8, foreign-funded enterprises, low-profit enterprises and enterprises approved by the provincial tax authorities to give tax relief care can reduce their income as appropriate;
9. According to the policy, if all departments meet the conditions for reduction or exemption, they may be appropriately reduced or exempted.
Units applying for relief of funds shall fill in a unified examination and approval form for relief of non-staple food price adjustment funds. Enterprises and institutions must be audited by the administrative department, and individual industrial and commercial households must be audited by the administrative department for industry and commerce and reported to the local price department for approval.
The amount of fund assistance exceeds 50,000 yuan at one time or 200,000 yuan for the whole year. All submitted to the provincial price department for approval, and the huge amount submitted to the provincial people's government for approval.
All funds shall be paid in advance and returned. Funds that have been approved for reduction or exemption shall be implemented from the month of approval, and the funds that have been turned over in the next month shall be returned, and those that have been reduced or exempted shall be implemented from the month of approval. The paid part can be used to offset the part that needs to be paid.
Article 5 Fund management
(a) when using the fund management, the person in charge of the price and finance departments of governments at all levels shall report to the price department, which shall be audited by the price and finance department and approved by the people's government at the same level. The daily collection, inspection, organization and coordination of funds shall be the responsibility of the competent price departments of governments at all levels; Price, finance, auditing and supervision departments should strengthen supervision and inspection of fund management and use;
The price and finance departments of governments at all levels are responsible for reporting the fund raising, use and management to the people's governments at the same level and the higher price and finance departments.
(2) All units and individuals who need to pay the fund shall deposit the fund into the special account of the collection department in the bank from 10 to 15 of the following month. When the fund collected by each collection department reaches 1000 yuan, it will be deposited in the financial special account.
(3) The funds paid by each unit can be included in the management expenses, and the funds directly charged to the guests are less than the operating income.
Handling of accounts paid to fund units:
1. Unit implementing enterprise accounting system:
Borrow: management fee-non-staple food price adjustment fund
Loans: other payables.
2. The accounting treatment of the collecting and remitting unit shall be carried out according to Ji Caizong [994]11;
(3) collection department.
Upon receipt, debit: bank deposit loan: other payables.
When it is turned over to the financial special account, it is borrowed from: other payables: bank deposits.
(four) the fund can be directly collected by the Gezhuang (generation) collection department, and can also be entrusted to the bank for collection and acceptance. The banking sector should do a good job in the transfer and allocation of funds.
(5) The financial departments at all levels can allocate the collection fee according to 5% of the amount of funds collected by the collection (generation) departments and units to solve the necessary office expenses in the collection work.
(six) the fund into the fiscal budget, special storage, earmarking. No department or unit may misappropriate, finance or intercept the fund without authorization. The year-end balance funds can be carried forward to the next year to continue to use.
The fund income obtained by governments at all levels through collection shall be exempted from funds and budget adjustment funds upon approval.
(seven) levy (generation) fee units should apply for the "license fee" and use the special bill printed by the financial department, otherwise, the units and individuals have the right to refuse to pay;
(eight) no unit or individual may deliberately set up obstacles to make things difficult for the levy (generation) personnel.
Collection (generation) departments and staff should be conscientious, not dereliction of duty, bending the law.
Article 6 Use of funds
The main purposes of the fund should include the following aspects:
(a) to control the temporary and sudden price fluctuations of important non-staple foods that affect people's lives to prevent inflation and sudden decline;
(2) Policy subsidies for individual important non-staple foods that cause chain reaction due to national price adjustment, but cannot be adjusted accordingly;
(three) the development of non-staple food base and investment in the construction of "vegetable basket" project;
(four) major non-staple food price subsidies during major holidays;
An annual fund use plan shall be made. If it is not included in the annual plan, the fund cannot be used in principle. The annual plan of the fund shall be put forward by the price and finance departments in conjunction with relevant departments and implemented after being approved by the Municipal People's Government.
The use of the fund shall be based on the principle of combining paid and unpaid, with paid (low interest) as the mainstay.
Departments and units that use the fund shall submit a detailed written application, fill in the approval form for the use of the non-staple food price adjustment fund, and submit it for approval in accordance with the fund management authority and approval procedures.
Article 7 Supervision, inspection and punishment
(1) If the fund cannot be paid in full, the collection department shall order it to make up within a time limit. For those who deliberately fail to pay in full for many times, the parties and the person in charge shall be fined;
(2) If the payment is still overdue for 30 days, a daily fine of 1% of the payable amount may be imposed; For more than one month, enterprises and institutions shall be punished by the price department in violation of price regulations, and individual industrial and commercial households shall be urged by the industrial and commercial department. Those who refuse to pay without reason shall be punished appropriately until their business licenses are revoked.
(III) Those who deliberately set up obstacles and make things difficult for the collection (generation) personnel shall be jointly handled by the collection department and the public security and industrial and commercial departments, and those who interfere with official duties and beat and scold the collection personnel shall be punished by the public security department in accordance with the relevant provisions of the regulations on public security administration;
(4) For units that deliberately obstruct, shield or refuse to pay the fund, the supervisory department shall investigate the leadership responsibility and give informed criticism and necessary disciplinary action;
(5) If any staff member of the tax collection and management supervision organ neglects his duty or engages in malpractices for selfish ends in his work, he shall be given administrative sanctions by his unit or the competent department at a higher level, and if the case constitutes a crime, criminal responsibility shall be investigated by judicial organs according to law.
(six) the "fund payment form", "fund use approval form" and "fund relief approval form" are uniformly printed, distributed and managed by the provincial price department.
Municipalities (states) may formulate detailed rules for implementation in light of local actual conditions and report them to the provincial authorities for the record.
These Measures shall be implemented as of October 1st.
Ninth matters not covered in these Measures shall be handled by the Municipal Office of Non-staple Food Price Adjustment Fund in accordance with the relevant provisions.
Tenth approach by the municipal government non-staple food price adjustment fund office is responsible for the interpretation of.
Attachment: Jilin Provincial People's Government on Amending Jilin Province Non-staple Food
Decision on the implementation measures for the collection, management and use of price adjustment funds
(Decree No.84 of Jilin Provincial People's Government 1997 15 February)
The provincial government has decided to make the following amendments to the implementation measures for the collection, management and use of Jilin Province's non-staple food price adjustment fund:
1. Item (1) of Article 7 is amended as: "If the fund cannot be paid in full, the collection department shall order it to make up within a time limit."
2. Item (2) of Article 7 is amended as: "Those who refuse to pay shall be punished by the relevant departments in accordance with the provisions of relevant laws and regulations."
This decision shall be implemented as of 1998 65438+ 10/month/day.
"Jilin province non-staple food price adjustment fund collection, management and use of implementation measures" being correspondingly amended according to this decision.