6 Types Of Acts Prohibit Capital Exchange Notes

Capital paction notes are the original vouchers of accounting, and are supervised and checked by departments of finance, taxation, auditing and supervision.

One is the temporary collection of administrative institutions.

A temporary charge by an administrative institution shall be returned to the unit or individual after the end of the economic activity, which does not constitute the proceeds of the unit's income, such as deposit, deposit, deposit and other temporary payments.

The two is the collection of funds by administrative institutions.

The administrative institutions shall collect them and pay them to other receivables or individuals after the end of the economic activities. They do not constitute the income of their units, such as collecting textbooks, medical fees, water and electricity charges, heating charges and telephone charges.

The three is the other capital pactions between departments, units and individuals, and does not constitute the income of the unit.

The four is the other financial pactions that the financial sector does not identify as income from the administrative institutions.

In accordance with the above provisions, the Interim Measures clarify the 6 categories of prohibition of the use of funds for negotiable instruments.

(1) administrative and public institutions shall, in accordance with the principle of voluntarily paid, provide tax service invoices, such as training meeting fees, short-term overseas training, etc., and shall not use them in accordance with the law.

(two) government administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state owned capital, lottery public welfare fund, confiscation income, donation income received by the government, centralized revenue of government departments, and other non government revenue shall be used in accordance with the regulations, and the corresponding financial bills such as administrative and public paid bills, government fund bills, confiscated bills, non tax revenue general payment books, etc. shall not be used.

(three) when an administrative institution is entrusted by the government's non tax revenue collection unit, it shall collect the government's non tax revenue on behalf of the government. It should collect the relevant government non tax revenue according to the relevant entrustment procedures and use the relevant government non tax revenue bills purchased by the entrusted unit, and shall not use funds to make notes.

(four) social organizations collect income from membership dues, use special receipts for social organizations' contributions, engage in medical services for public medical institutions, use medical bills, receive donations from public welfare units, and use donated documents to make use of funds.

(five) the income of the form cost unit such as the appropriated funds, the financial subsidy income, and the higher level subsidy income obtained by the administrative institutions shall not be used for capital exchange notes.

(six) other acts identified by the financial department.