Measures of Jilin Province on the Administration ofFinancial Instruments
(Discussed and adopted at the 14th Standing Meeting of Jilin Province Government on December 29th 2007; revised in accordance with the Decision of the People's Government of Jilin Province on Abolishing and Amending Some Regulations adopted at the 16th Standing Meeting of Jilin Province Government on September 4th 2018.)
Chapter I General Provisions
Article 1. These Measures shall be formulated for the purposes of regulating the use and administration of financial instruments and protecting the legitimate rights and interests of citizens, legal persons and other organizations, in accordance with the provisions of the relevant laws and regulations, and in the light of actual circumstances of this Province.
Article 2. The term "financial instruments" as mentioned in these Measures refers to the original statutory certificate produced (printed) and issued by the financial departments for state administrative organs, institutions, social organizations and other organizations acting for the administrative functions of the government to obtain income and carry out other financial activities in accordance with the laws, regulations, and relevant provisions of the State and Province.
Article 3. These Measures shall apply to the production (printing), purchase, use, custody, destruction, supervision and administration of financial instruments within the administrative area of the Province. However, the laws and regulations, as otherwise provided for, shall prevail.
Article 4. The financial departments of the people's governments at the county level and upwards shall be responsible for the administration of financial instruments.
The departments of the people's governments at the county level and upwards concerned with the administration of financial instruments shall, within the scope of their respective duties, perform the administration over financial instruments in accordance with the law.
Chapter II Use
Article 5. The financial instruments include general bills for non-tax revenue of the government, bills for administrative fees, government fund bills, forfeiture bills, donation bills, general payment letters for non-tax income, bills for membership fees of social organizations, medical bills, clearing bills, and other financial instruments. All types of financial instruments shall be used for the following purposes:
(1) As for the general bills for non-tax revenue of the government shall be issued for non- tax revenue legally obtained by State organs, public institutions, social organizations and other organizations acting on behalf of the government, and no relevant provisions require special bills;
(2) The bills for administrative fees shall be issued when administrative fee collection units collect the administrative fees;
(3) The government fund bills shall be issued when governments at all levels and their affiliated departments collect government funds;
(4) The forfeiture bills shall be issued when administrative law enforcement units and judicial organs confiscate or seize property in accordance with law;
(5) The donation bills shall be issued when the people's governments at or above the county level and their departments, public welfare social organizations and non-profit public welfare institutions accept donations;
(6) The general payment letters for non-tax income shall be issued when the non-tax income collection enforcement units collect and pay the government non-tax income;
(7) The bills for membership fees of social organizations shall be issued when a social organization collects membership fees from its members;
(8) The medical bills shall be issued when non-profit medical and therapeutic health institutions obtain income from medical service;
(9) The clearing bills shall be issued when an administrative institution is engaged in provisional payment, collection and payment on behalf of an agent, and internal settlement business;
(10)Where the State or Province stipulates that other financial instruments shall be issued for activities other than those stipulated in the preceding 9 paragraphs of this Article, it shall be handled in accordance with the provisions.
Article 6. The financial instruments may not be used in collusion with tax invoices or other instruments, and may not be transferred, lent or issued on their behalf.
Article 7. In issuance of a financial bill, it shall be authentic in content, clear in handwriting and complete in items, and filled in the order of bill number, use time and fiscal year. All copies shall be completed by one time or printed, affixed with the financial seal of the unit and the seal of the agent. If a mistake is made in filling, it shall be kept in its entirety and sealed with an invalid seal.
Chapter III Production (Printing)
Article 8. The provincial financial department shall be responsible for the formulation, adjustment, announcement and production (printing) of financial instruments as well as the form of financial instruments supervision seal.
Article 9. The style of a financial instrument consists of two parts:
(1) The basic items of the bill's from are the bill's code, the income items, the criteria, the quantity, the amount, and the notes;
(2)The basic contents of the non-tabular part of the face shall be the head, the number of the characters, the payee, the date of issue, the association and the purpose, the issuing unit and the responsible person.
Article 10. The copies of financial instruments shall generally be arranged as follows:
(1) The non-fixed financial instruments shall generally be arranged as triple copies, including the stub copy retained by the issuing party for reference; the receipt copy received by the payer; and the bookkeeping copy retained by the issuing party for recording voucher; and
(2) The fixed financial instruments is generally be arranged as double copies, that is, the stub copy, and the receipt copy.
Article 11. The provincial financial department shall exercise centralized control over the printing of financial instruments. The financial departments of all cities (prefectures) and counties (cities) shall, in accordance with the provisions of the provincial financial department, promptly report the plans for the printing of financial instruments in their respective administrative are classified and complied by years.
Article 12. The provincial financial department shall, in accordance with the relevant regulations of the State, designate a printing enterprise for financial instruments and draw up a printing plan. The designated enterprise must print financial instruments in accordance with the approved printing plan and relevant requirements.
Article 13. In the event of the printing termination, the printing enterprise of financial instruments shall deliver the materials and articles relating to the printing to the provincial financial department or destroy them under the supervision of the provincial financial department.
Article 14. The forgery of financial instruments supervision seal and financial instruments shall be prohibited. The overprinting of financial instrument supervision seal on non-financial instruments shall be prohibited.
Chapter IV Purchase
Article 15. The financial instruments shall be purchased by certificate, limited by time, and purchasing new by verified old ones.
Article 16. An entity using financial instruments shall, in accordance with the relationship of financial subordination, purchase and receive the financial instruments from the financial department at the same level by its own financial departments.
The unit receiving and purchasing financial instruments shall be a legal entity with independent accounting and sound financial accounting system.
Article 17. The unit receiving and purchasing financial instruments for the first time shall submit the Code Certificate of the Organization of the People's Republic of China to the financial department at the same level, fill in the Application Form for Receipt and Purchase of Financial Instruments, and submit the following certificates or documents:
(1) As for the receipt and purchase of general government non-tax income bills, the approval of the State Council or the people's government of the province as well as its financial department and price department for the collection of government non-tax income, and the Fee Permit issued by the price departments at the county level and upwards for non-operating fees shall be submitted;
(2) for the receipt and purchase of an administrative fee bill, the approval of the State Council or the provincial people's government as well as its financial department and price department for the collection of administrative fee, and the Fee Permit issued by the price departments at the county level and upwards for non-operating fees shall be submitted;
(3) As for the receipt and purchase of government fund bills, the approval of the State Council or the Ministry of Finance for collection of government fund shall be submitted;
(4) As for the receipt and purchase of forfeiture bill, the laws, regulations and regulations which have the power of administrative punishment or the supporting documents which belong to the judicial organs shall be submitted;
(5) As for the receipt and purchase of a donation bill, the relevant information in conformity with the provisions governing acceptance of the donation shall be submitted;
(6) As for the receipt and purchase of non-tax income general contribution, the relevant documents stipulated by the Province shall be submitted;
(7) As for the receipt and purchase of bills for membership fees of social organizations, the approval for establishment of the social organizations, the certificate of registration of legal persons of social organizations issued by the civil affairs departments, the articles of association of social organizations, and the standard documents for collection of membership fees discussed and adopted by the members' congresses shall be submitted;
(8) As for the receipt and the purchase of medical bills, the Medical Institution Practice Permit for a non-profit medical institution issued by the health department, the Fee Permit issued by the price departments at the county level and upwards for non-operating fees, and the fee documents approved by the health and price departments shall be submitted.
Article 18. If the materials provided by the unit using financial instruments conform to the provisions of the State, the financial department at the same level shall issue the Certificate for Acquisition of Financial Instruments in Jilin Province.
Article 19. Where the units using financial instruments are merged, divided, or revoked, or the items of financial bills are changed or cancelled in accordance with law, it shall apply to the financial department at the same level for the change or cancellation of Certificate for Acquisition of Financial Instruments in Jilin Province within 15 days.
Article 20. As for the financial instrument user renews the financial instrument, it shall submit the use conditions of the financial instrument received and purchased in the previous period, and shall receive the new ones only after confirmation by the financial department at the same level.
Article 21. The financial instruments shall be issued under the organization of the financial departments of the people's governments at the county level and upwards. If it is necessary to entrust the relevant departments of the provincial people's government for issuance, it shall, in accordance with the provisions of these Measures, receive and purchase from the provincial financial department, and organize the issuance.
Article 22. As for a financial instrument user finds that the financial instrument is missing a page, the number is wrong, or the financial instrument is damaged, it shall apply for replacement to the financial department in which the financial instrument is issued.
Article 23. When issuing financial instruments, the financial department may, in accordance with law, collect the cost fees for financial instruments, and shall collect them from the units receiving and purchasing financial instruments in accordance with the charging standards set by the provincial price department and provincial financial department; Where financial instruments shall be provided free of charge, the required funds shall be arranged by the budget of the financial department at the same level.
Article 24. The cost income of financial instruments shall be brought into the management of the fiscal budget, and shall not be used for other purposes than the printing, warehousing, transportation, loss and management of the abolished bills.
Chapter V Keeping
Article 25. The financial instrument users shall establish a registration system for the use of financial instruments, set up a financial bill management desk account, designate a special person to manage financial bills, and submit the purchase, use, deposit and custody of financial instruments to the financial department at the same level in accordance with the provisions of these Measures.
Article 26. Before keeping a manually issued financial instrument, the relevant contents shall be filled out in accordance with the requirements of the cover of the financial instrument.
As for the keeping of financial bills printed by computer, the stub copies shall be bound into a book in an order of the fixed number of copies and the number of bills, and a cover shall be made based upon the manually issued financial instrument, with relevant contents filled.
Article 27. The financial departments and financial instruments user shall set up a special warehouse or cabinet for financial instruments, which shall meet the requirements of theft prevention, fire prevention, waterproofing and mothproof.
Article 28. The stud copies of financial instruments shall be kept for 5 years. For excessive stud copies, the period may be reduced upon the consent of the financial departments at the county level and upwards, but it shall not be less than 2 years in any case.
Article 29. Where a financial instrument is lost or damaged, a written report shall be submitted to the financial department at the same level within 3 days from the date of discovery, and shall be annulled in the media at the regional level and upwards.
Chapter VI Destruction
Article 30. If an unused financial instrument is required to be invalidated in accordance with the relevant provisions, the financial instrument user shall be responsible for the registration and record-making, and submit to the financial department at the same level for confirmation and unified destruction.
Article 31. When the keeping period for stud copies of the financial instrument expires, the financial instrument user may apply to the financial department issuing the financial instrument for destruction, and if it is confirmed to be correct, such department shall send a special person to supervise the destruction at its designated place; if any problem is found in the process of confirmation, it shall be dealt with in accordance with the relevant regulations.
Article 32. After the financial instrument or stud copies of financial instrument are destructed, the destruction supervisory personnel shall fill in the Certificate for Destruction of Financial Instrument (Stub Copy), and submit it to the financial department and financial instrument user respectively for the record.
Chapter VII Supervision and Inspection
Article 33. The financial departments of the people's governments at the county level and upwards shall, in accordance with the provisions of the State and Province, supervise and inspect the production (printing), issuance, purchase, use and custody of financial instruments.
Article 34. The inspected unit shall truthfully provide materials, reflect the information, and accept the inspection and supervision.
Chapter VIII Legal Liabilities
Article 35. Whoever commits any of the following acts shall be punished in accordance with the provisions of the Regulations on Penalties and Sanctions against Illegal Financial Activities:
(1)Falsifying financial instruments and the financial instruments supervision seal;
(2) Using financial instruments obtained through illegal means;
(3) Failing to print financial instruments in accordance with the provisions of the State or Province;
(4) Lending, transferring, issuing, selling, destroying or altering financial instruments without authorization;
(5) Using financial instruments to charge fees indiscriminately;
(6) Colluding with various types of financial instruments;
(7) Lost or damaged financial instruments that have not been dealt with in accordance with the provisions.
Article 36. Where the functionaries from the financial departments of the people's governments at the county level and upwards neglect their duties, abuse their power, seek bribes and accept bribes, or engage in criminal fraud in the administration of financial instruments, the units to which they belong, the higher authorities or the competent departments concerned shall give administrative sanctions in accordance with the law; Where a crime is constituted, the judicial organ shall investigate the criminal responsibility in accordance with law.
Chapter IX Supplementary Provision
Article 37. These Measures shall become into effective as of the date of March 1st, 2008. The original Measures of Jilin Province on the Administration of Administrative Fee Bills and Measures of Jilin Province on the Administration of Bills for Fines and Confiscation of Property shall be repealed at the same time.