chapter I general provisions article 1 in order to strengthen the management of extra-budgetary funds, improve the efficiency in the use of funds and promote the development of the national economy, these regulations are formulated in accordance with the relevant provisions of the state and combined with the actual situation of this province. Article 2 The term "extra-budgetary funds" as mentioned in these Regulations refers to all kinds of financial funds that are not included in the financial budget management and collected, withdrawn and arranged for use by state organs, institutions, social organizations, competent departments of enterprises with administrative functions and other institutions entrusted by the government (hereinafter referred to as departments and units) in order to perform or act on behalf of the government. Its scope mainly includes:

(1) administrative fees, funds and additional income stipulated by laws, regulations and rules;

(2) administrative fees approved by the people's government of the State Council or the province and its financial and price departments;

(3) Funds and additional income approved by the State Council and the Ministry of Finance;

(4) the funds centralized by the competent department from the subordinate units;

(5) township self-financing and township overall planning funds for township government expenditures;

(6) other financial funds not included in financial management.

the social security fund is temporarily managed according to the management system of extra-budgetary funds, and it is earmarked for special purposes. Article 3 Extra-budgetary funds are state financial funds and must be brought into financial management, and the principles of unified leadership, hierarchical management and separation of revenue and expenditure shall be implemented. Article 4 The collection and withdrawal of extra-budgetary funds must be carried out in accordance with the projects, scope and standards stipulated by laws, regulations and rules. No department or unit may set up projects, expand the scope and raise the standards without authorization. Article 5 The accounting system and revenue and expenditure accounts of extra-budgetary funds shall be implemented in accordance with the unified regulations issued by the Ministry of Finance. Chapter II Establishment and Examination and Approval of Extra-budgetary Fund Projects Article 6 Administrative fees shall be subject to examination and approval systems at the central and provincial levels. Seventh provincial people's government departments, central units in Qingdao, people's governments and units at all levels below the provincial level to set up fees, the provincial finance department in conjunction with the price department for approval; Determine and adjust the charging standards, by the provincial finance department in conjunction with the price department for approval; The formulation and adjustment of important charging items and standards must be approved by the provincial finance and price departments and submitted to the provincial people's government or the State Council for approval. Eighth the establishment of government funds, should be based on laws, regulations and relevant provisions of the state, the provincial people's government reported to the Ministry of Finance for approval, the important report to the State Council for approval. Chapter III Management of Income and Expenditure of Extra-budgetary Funds Article 9 Extra-budgetary funds must be regularly deposited in the special account for extra-budgetary funds opened by the financial department in the bank, and stored in the special financial account.

the extra-budgetary funds deposited in the financial special account shall be paid with interest according to the provisions of the state. Article 11 Departments and units with extra-budgetary revenue shall, with the approval of the finance department at the same level, open a transitional account with extra-budgetary revenue in the designated bank.

departments and units should pay the extra-budgetary funds collected and deposited in the transitional account in the current month into the financial special account in full before 15 next month; Fails to pay in, by the bank from the department or unit of extra budgetary funds income transition account directly into the financial accounts. Eleventh collection of extrabudgetary funds must be handled in accordance with the provisions of the license fee, and announced to the public charging items and standards, bright card charges. Twelfth to collect extrabudgetary funds, must use the bill of charges printed by the Ministry of Finance or the Provincial Department of Finance. If bills are not used to collect fees, the expropriated units and individuals have the right to refuse to pay, nor can they be used as financial reimbursement vouchers. Thirteenth departments and units must be prepared in accordance with the provisions of the extra budgetary funds revenue and expenditure plan and financial revenue and expenditure plan, and timely submitted to the finance department at the same level for review, unified accounting and unified management of budgetary appropriations and extra budgetary income. Fourteenth financial departments at all levels should strictly review the extra-budgetary funds revenue and expenditure plans and unit financial revenue and expenditure plans submitted by departments and units, prepare the extra-budgetary funds revenue and expenditure plans at the same level, and organize their implementation after being approved by the people's government at the same level. Fifteenth financial departments at all levels shall, after the examination and approval of the final accounts of extrabudgetary funds of departments and units, prepare the final accounts of extrabudgetary funds at the same level and report them to the people's government at the same level for examination and approval. Article 16 When departments and units use extra-budgetary funds deposited in special financial accounts, they shall prepare a plan for the use of funds according to the provisions of the state, and make reasonable arrangements for the use after being approved by the financial department at the same level. Seventeenth financial departments at all levels should provide high-quality and efficient services and simplify procedures. To meet the requirements of the use of funds plan must be approved within 11 days, and go through the appropriation procedures, and shall not delay the use of funds by departments and units stored in financial accounts.

the bank that opens an account shall timely allocate funds according to the appropriation voucher of the financial department, and shall not hold back the votes under an excuse. Article 18 Departments and units must manage the extra-budgetary funds in a unified way by financial institutions, open unified accounts, and may not set up accounts outside the accounts, set up small coffers privately, and keep public funds privately, and may not conceal, transfer, finance or misappropriate them. Nineteenth departments and units to use extrabudgetary funds for self-financing capital construction, must be reported to the finance department at the same level for examination and approval; Without examination and approval, it shall not be included in the capital construction plan. Twentieth departments and units to use extra-budgetary funds to buy special control goods, must be reviewed by the financial department at the same level, according to the relevant provisions of the state for approval procedures. Twenty-first departments and units to use extra-budgetary funds to pay wages, bonuses, subsidies, allowances and benefits, etc., must be implemented according to the items, scope and standards approved by the financial department.