What Is a Filing Receipt?

In order to strengthen the management of receipts, protect legal fees, safeguard national interests, and protect the legitimate interests of enterprises, institutions, and citizens, in accordance with relevant state regulations and the actual conditions of the autonomous region, the "Measures for the Management of Receipts in Guangxi Zhuang Autonomous Region" was formulated. The "Measures" were adopted at the 22nd meeting of the Eighth National People's Congress of the Guangxi Zhuang Autonomous Region on May 28, 1996; based on the "Guangxi Zhuang People" adopted at the 27th meeting of the 11th National People's Congress Standing Committee of the Guangxi Zhuang Autonomous Region on March 23, 2012 Decision of the Standing Committee of the Autonomous Region People's Congress on Amending the "Regulations on Anti-Unfair Competition in the Guangxi Zhuang Autonomous Region" and other 19 local regulations. The "Measures" have a total of 33 articles and will be implemented as of the date of promulgation.

Administrative Measures for Receipts in Guangxi Zhuang Autonomous Region

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Chinese name: Administrative Measures for Receipts in Guangxi Zhuang Autonomous Region
Purpose: Strengthen the management of receipts to ensure legal fees
Adoption meeting: Standing Committee of the Eighth National People's Congress of Guangxi Zhuang Autonomous Region

Transit time: May 28, 1996
Change the time: March 23, 2012
Applicable location: Guangxi Zhuang Autonomous Region

Decision of the Standing Committee of the People's Congress of Guangxi Zhuang Autonomous Region on Amending Nineteen Local Regulations, including the "Regulations on Anti-Unfair Competition in Guangxi Zhuang Autonomous Region"

(Adopted at the 27th meeting of the Standing Committee of the Eleventh People's Congress of Guangxi Zhuang Autonomous Region on March 23, 2012)

The 27th meeting of the Standing Committee of the Eleventh People's Congress of Guangxi Zhuang Autonomous Region decided to amend the following 19 regulations:

18.Administrative Measures on Receipts in Guangxi Zhuang Autonomous Region

Delete "blocking" in Article 27.

This decision takes effect from the date of its promulgation ^[1]

(Adopted at the 22nd meeting of the Standing Committee of the Eighth People's Congress of Guangxi Zhuang Autonomous Region on May 28, 1996; according to the "Concerning Modifications of the Second Session of the Standing Committee of the Tenth People's Congress of Guangxi Zhuang Autonomous Region" on May 29, 2003 The First Amendment of the Decision of the Guangxi Zhuang Autonomous Region on the Measures for the Administration of Receipts "; the Second Amendment of the" Decision on Amending Certain Regulations "at the 17th Meeting of the Standing Committee of the Eleventh People's Congress of Guangxi Zhuang Autonomous Region on September 29, 2010 ; According to the "Guangxi Zhuang Autonomous Region Anti-Unfair Competition Regulations" Nineteen localities, according to "The Standing Committee of the People's Congress of Guangxi Zhuang Autonomous Region" adopted at the 27th meeting of the 11th Standing Committee of the 11th National People's Congress of Guangxi Zhuang Autonomous Region (3rd Amendment to the Decision of Regulations)

Article 1 In order to strengthen the management of receipts, protect legal fees, safeguard national interests, and protect the legitimate interests of enterprises, institutions, and citizens, these measures are formulated in accordance with relevant state regulations and the actual conditions of the autonomous region.

Article 2 The receipts referred to in these Measures refer to the collection of administrative and institutional fees, government funds (funds, additional funds), fundraising, and units in accordance with the provisions of laws, regulations, and rules with legal effect by state agencies, social organizations, and institutions. Non-operating service income such as internal transactions, fines, and confiscations, as well as financial bills used when accepting donations and sponsorships, including administrative fee receipts, utility fee receipts and special receipts, general collection receipts for administrative institutions, and internal settlement receipts for units And a forfeiture receipt.

Receipts are statutory vouchers for financial revenues and expenditures of state organs, social organizations, and public institutions, and original vouchers for accounting calculations. They are an important basis for supervision and inspection by financial, price, and auditing departments.

Article 3 Units and individuals printing, issuing, using, keeping, and destroying receipts within the administrative region of the autonomous region must abide by these Measures.

Article 4 The financial department of the autonomous region is the competent authority for receipt management. It is responsible for the printing (supervision), receipt, deployment, write-off, audit of receipts, and the supervision and management of receipts and use of receipts at the local level in the autonomous region. District, city, county (city) financial departments are responsible for the receipt, inspection, and supervision of the receipts at this level.

Article 5 The receipts shall be uniformly printed by the competent financial department of the autonomous region.

The types, names, styles, specifications, orders, and contents of receipts are formulated by the financial department of the autonomous region in accordance with the relevant national financial bill management regulations; special receipts with special requirements (including receipts issued using computers and entrusted banks to issue receipts) The specifications, specifications, orders, and contents shall be formulated by the financial department of the autonomous region in accordance with the requirements of relevant departments.

It is forbidden to print, forge, or alter receipts without permission.

Article 6 The receipt must be overprinted with the special seal or the supervision seal of the receipt of the financial department of the autonomous region. The shape, specifications, content, and color of the receipt-only seal and the supervision seal shall be uniformly prescribed by the financial department of the autonomous region.

Printing enterprises that print receipts must print receipts in accordance with the specifications provided by the financial department of the autonomous region, ensure the printing quality, safety and timely supply of receipts, and establish and improve the management and confidentiality system for printed receipts.

Article 7 The receipts used by units directly under the autonomous region shall be directly purchased by the units directly under the autonomous region from the receipt and purchase certificate issued by the financial department of the autonomous region.

Where a financial department with a district, city, county (city), or township (town) obtains a purchase receipt, it shall directly obtain the purchase from the financial department at the next higher level.

Units that use receipts in cities, counties (cities), and towns (towns) with districts shall directly obtain purchases from the financial department at the same level with the Receipt Purchasing Certificate issued by the financial department at the same level.

For non-autonomous regions directly-affiliated units, the fee income shall be included in the specific measures for the receipt of receipts directly managed by the autonomous region, which shall be separately stipulated by the financial department of the autonomous region.

Article 8 The receipt and purchase object of the receipt must be an accounting unit with independent accounting. The receipts used by the non-independent accounting unit belong to the accounting unit of the accounting unit to purchase from the financial department in charge, and are responsible for the storage, distribution and concentration of the receipts. Write-off.

Article 9 The receipt and purchase of receipts implement the new system of limited purchases in limited quantities and inspection of old ones. When a unit using a receipt receives a purchase receipt again, it should present the "Receipt of Purchase Receipt" and submit relevant information such as the number, number, and amount of funds received of the previous use receipt, which shall be reviewed by the original financial department to determine the use of the receipt Only after the funds collected by the unit have been turned over to the state treasury or a special fiscal account at the same level can a new receipt be purchased.

Article 10 When applying for a "Receipt Collection and Purchasing Certificate", it is necessary to report to the financial department the unit certificate and the personnel's "Accounting Certificate"; if it is a special collection receipt, administrative fee receipt, or business fee receipt, it must also be reported Send the documents of approval of fees collection, establishment of funds, fund raising, and the "Charging Permit" issued by the price department or the "Law of Collecting Funds" issued by the financial department of the autonomous region.

Article 11 The issuance of receipts can only charge cost fees, and cannot charge fees other than cost fees.

Article 12: State agencies, social organizations, and public institutions must use special receipts to receive funds, funds, supplements, and fundraising from the government to accept sponsorships, donations, and government authorization.

Article 13 The transfers between state organs, social organizations, and public institutions must use the general collection receipts of administrative institutions.

The internal collection of the above units must use the internal settlement receipt of the unit.

Article 14 For the implementation of fines and confiscation of illegal gains, a receipt of fines for confiscation must be used.

Article 15 For other fee income other than those specified in Articles 12, 13, and 14 of these Measures, administrative fee receipts and business fee receipts must be used separately.

Article 16 The receipts used by the central unit within the administrative region of this autonomous region shall be subject to the provisions of the Ministry of Finance if they have otherwise provided for them; if the Ministry of Finance has not provided for them, the receipts prescribed in these Measures shall be used.

Article 17 If the receipt is not used in accordance with the regulations, the payment unit and individual have the right to refuse payment, and the financial department shall not reimburse.

Article 18 The department that prints and issues the receipts and the units that use the receipts must establish and improve the management system for receipts, so that they can be managed by a person or a special warehouse.

Article 19 Before using the entire receipt, you should first check for missing links and missing numbers. If any missing link or missing number is found, it shall be promptly sent to the original financial department for disposal in accordance with the law.

Article 20 If a receipt is lost, it shall be reported in a timely manner and declared invalid, and the original financial department shall be reported in writing within 15 days from the date of loss.

Article 21 If a unit that uses a receipt merges, splits, cancels, or charges an item that is explicitly cancelled or changed in accordance with law, it shall process the "receipt" to the original financial department within 15 days from the date of the merger, division, cancellation, cancellation, or change Change or cancellation procedures of "Purchase Certificate". If the charge item is canceled by order, the unit that has used the receipt but has not purchased it shall register it, and destroy it after submitting it to the original financial department for approval.

Article 22 Units using receipts must fill out receipts in accordance with prescribed items, standards and actual income. Receipts must be duplicated, the total amount must be capitalized, and the unit's financial seal and the person's seal must be stamped. The receipts filled in incorrectly shall be kept intact and shall not be destroyed without authorization.

It is forbidden to alter, tear, transfer, lend, open, or buy or sell receipts. It is forbidden to forge or privately stamp the receipt-specific seal.

Article 23 After each receipt has been used, the handler must fill in the total amount, start and end numbers on the cover, and affix its seal to the unit for financial review. After the unit's finance is collected and sent to the original financial department for verification when the next purchase receipt is collected, the verification date is written on the cover, and it is written off after being stamped by the financial department's seal of verification.

The post-receipt receipt stub is valid for five years. If it is really difficult to save the receipt stubs of a large amount of individual for five years, the storage period can be shortened to three years with the approval of the original financial department. If it needs to be destroyed at the expiration of the preservation period, the unit using the receipt shall register and make a report, and destroy it after submitting it to the original financial department for approval.

Article 24 Financial departments at all levels shall establish and improve the inspection system for receipts. No department, unit or individual shall interfere with, obstruct or refuse the inspection.

When conducting an audit, the inspectors must produce an audit certificate uniformly issued by the financial department of the autonomous region.

Article 25 If one of the following acts is violated in accordance with the present Measures, the financial and auditing departments at or above the county level shall warn them in accordance with the law, and collect illegally obtained receipts. If there is illegal income, the illegal income may be confiscated, and the illegal income may be concurrently punished. A fine of more than 10% and less than 20%:

(1) Collecting administrative and institutional fees, government funds (funds, supplements), raising funds, accepting donations, sponsorships, and conducting confiscation, failing to use the receipts provided for in these Measures, or illegally using legal receipts;

(2) Failure to report in a timely manner by altering, tearing up, transferring, lending, opening, trading, demolition, unauthorized destruction of the receipt or loss of the receipt;

(3) The use of charge receipts exceeds the specified items, scope and standards.

Article 26 Forging, privately engraving the special seal of a receipt, or printing, forging, altering, or buying or selling a receipt in private, it shall be confiscated by the financial department at or above the county level. Fine.

Article 27 If a printing enterprise designated to print receipts entrusts or transfers the printing business of receipts to other printing enterprises for printing without the approval of the financial department of the autonomous region, the financial department of the autonomous region shall be disqualified from printing receipts. Any illegal income shall be confiscated Illegal income shall be imposed a fine ranging from five times to ten times the illegal income. At the same time, the enterprise entrusted with printing shall be ordered to stop printing and collect its printed receipt.

Article 28 If the staff of the financial department is refused or obstructed to supervise and inspect the performance of their duties according to law, which constitutes a violation of public security management, the public security management shall be punished according to law; if it constitutes a crime, criminal responsibility shall be investigated according to law.

Article 29 Anyone who violates the provisions of Article 25, Article 26, Article 27, or Article 28 of these Measures shall, in addition to dealing with the provisions of the above Articles, treat those belonging to state organs and social organizations 2. The persons in charge directly responsible for public institutions and other persons directly responsible shall be dealt with in accordance with the relevant provisions of the State Council's "Interim Provisions on Administrative Sanctions in Violation of the Administrative Provisions on Administrative Charges and the Collection and Expenditure of Receipts and Expenditures".

Article 30 If a staff member of the financial department violates the provisions of these Measures, neglects his duties, or engages in malpractice for personal gain, his competent department shall impose administrative sanctions on the circumstances of the case; if a crime is constituted, criminal responsibility shall be investigated according to law.

Article 31 Administration of receipts for the use of non-operational service income other than those specified in Articles 12, 13, 13, 14 and 15 of these Measures Refer to this method for implementation.

Article 32 When a private non-enterprise unit provides voluntary paid services such as consulting services, project evaluations, academic exchanges, and training courses, the fees charged for providing various services shall use tax invoices produced by the tax department in accordance with regulations, and shall not Use administrative and administrative receipts printed (supervised) by the financial department of the autonomous region.

Private non-enterprise units accepting voluntary social donations must use a donation receipt printed (supervised) by the financial department of the autonomous region in accordance with the relevant provisions of the state administrative fees and government fund bill management.

Article 33 These Measures shall be implemented as of the date of promulgation. ^[2]

(Adopted at the 22nd meeting of the Eighth National People's Congress of the Guangxi Zhuang Autonomous Region on May 28, 1996. According to the Second Meeting of the Standing Committee of the Tenth People's Congress of the Guangxi Zhuang Autonomous Region on May 29, 2003, The Decision of the Zhuang Autonomous Region on the Measures for the Administration of Receipts "was amended for the first time. The "Decision on Amending the" Regulations on Anti-Unfair Competition in the Guangxi Zhuang Autonomous Region "and other 19 local regulations adopted by the Standing Committee of the Eleventh People's Congress of the Guangxi Zhuang Autonomous Region on March 23, 2012. The three amendments are based on the fourth amendment to the "26th Meeting of the Standing Committee of the Twelfth People's Congress of Guangxi Zhuang Autonomous Region," Decision on Abolishing and Amending Certain Local Regulations ")

Article 1: In order to strengthen the management of receipts, protect legal fees, safeguard national interests, and protect the legitimate interests of enterprises, institutions and citizens, these measures have been formulated in accordance with relevant state regulations and the actual conditions of the autonomous region.
Article 2 The receipts referred to in these Measures refer to the collection of administrative and institutional fees, government funds (funds, additional funds), fundraising, and units in accordance with the provisions of laws, regulations, and rules with legal effect by state agencies, social organizations, and institutions. Non-operating service income such as internal transactions, fines, and confiscations, as well as financial bills used when accepting donations and sponsorships, including administrative fee receipts, utility fee receipts and special receipts, general collection receipts for administrative institutions, and internal settlement receipts for units And a forfeiture receipt.
Receipts are statutory vouchers for financial revenues and expenditures of state organs, social organizations, and public institutions, and original vouchers for accounting calculations. They are an important basis for supervision and inspection by financial, price, and auditing departments.
Article 3: Units and individuals who print, issue, use, save, or destroy receipts within the administrative region of the autonomous region must abide by these Measures.
Article 4: The financial department of the autonomous region is the competent authority for receipt management. It is responsible for the printing (supervision) of receipts, issuing, deployment, verification, verification, and receipt and use supervision and management of receipts at the local level in the autonomous region. District, city, county (city) financial departments are responsible for the receipt, inspection, and supervision of the receipts at this level.
Article 5 The receipts shall be uniformly printed by the competent financial department of the autonomous region.
The types, names, styles, specifications, orders, and contents of receipts are formulated by the financial department of the autonomous region in accordance with the relevant national financial bill management regulations; special receipts with special requirements (including receipts issued using computers and entrusted banks to issue receipts) The specifications, specifications, orders, and contents shall be formulated by the financial department of the autonomous region in accordance with the requirements of relevant departments.
It is forbidden to print, forge, or alter receipts without permission.
Article 6: The receipt must be printed with the special seal or supervision seal of the financial department of the autonomous region. The shape, specifications, content, and color of the receipt-only seal and the supervision seal shall be uniformly prescribed by the financial department of the autonomous region.
Printing enterprises can only print receipts after they have been examined by the financial department of the autonomous region and obtained the "Receipt Permit". Printing enterprises that print receipts must print receipts in accordance with the specifications and approved quantities provided by the financial department of the autonomous region, ensure the printing quality, safety, and timely supply of receipts, and establish and improve the management and confidentiality system for printed receipts.
Article 7: For the receipts used by the units directly under the autonomous region, the units directly under the autonomous region shall directly purchase the receipts and purchase certificates issued by the financial department of the autonomous region.
Where a financial department with a district, city, county (city), or township (town) obtains a purchase receipt, it shall directly obtain the purchase from the financial department at the next higher level.
Units that use receipts in cities, counties (cities), and towns (towns) with districts shall directly obtain purchases from the financial department at the same level with the Receipt Purchasing Certificate issued by the financial department at the same level.
For non-autonomous regions directly-affiliated units, the fee income shall be included in the specific measures for the receipt of receipts directly managed by the autonomous region, which shall be separately stipulated by the financial department of the autonomous region.
Article 8 The receipt and purchase object of the receipt must be an accounting unit with independent accounting. The receipts used by the non-independent accounting unit belong to the accounting unit of the accounting unit to purchase from the financial department in charge, and are responsible for the storage, distribution and concentration of the receipts. Write-off.
Article 9 The receipt and purchase of receipts implement the new system of limited quantity purchases and inspection of old ones. When a unit using a receipt receives a purchase receipt again, it should present the "Receipt of Purchase Receipt" and submit relevant information such as the number, number, and amount of funds received of the previous use receipt, which shall be reviewed by the original financial department to determine the use of the receipt. Only after the funds collected by the unit have been turned over to the state treasury or a special fiscal account at the same level can a new receipt be purchased.
Article 10 When applying for the "Receipt and Purchase Certificate", the unit's certificate and the person in charge of handling the "Accounting Certificate" must be submitted to the financial department; if it is a special receipt for purchase, administrative receipt, or business receipt, it must be submitted Approval of fees, documents for setting up funds, fund raising documents and the "License for Collecting Funds" issued by the financial department of the autonomous region.
Article 11 The receipt and issuance of a receipt can only charge a cost fee, and cannot charge fees other than the cost fee.
Article 12: Government agencies, social organizations, and public institutions must use special receipts for all funds, funds, supplements, and fundraising received by the government when receiving sponsorships, donations, and government authorization.
Article 13 (1 ) The transfers between state agencies, social organizations, and public institutions must use the general collection receipts of administrative institutions.
The internal collection of the above units must use the internal settlement receipt of the unit.
Article 14: In order to impose a fine and confiscate illegal gains, a receipt for the fine and confiscation must be used.
Article 15: For other fee income other than those specified in Articles 12, 13, and 14 of these Measures, administrative fee receipts and business fee receipts must be used separately.
Article 16 (1) The receipts used by central units within the administrative region of this autonomous region shall be subject to the provisions of the Ministry of Finance if they have otherwise provided for them; if the Ministry of Finance has not provided for them, the receipts prescribed in these Measures shall be used.
Article 17: If the receipt is not used in accordance with the regulations, the payment unit and individual have the right to refuse payment, and the financial department shall not reimburse.
Article 18: The departments that print and issue receipts and the units that use receipts must establish and improve the receipt management system so that they can be managed by a special person or a special warehouse (counter).
Article 19: Before using the entire receipt, you should first check for missing links and missing numbers. If any missing link or missing number is found, it shall be promptly sent to the original financial department for disposal in accordance with the law.
Article 20: If a receipt is lost, it shall be declared in a timely manner and declared invalid, and the original financial department shall be reported in writing within 15 days from the date of loss.
Article 21 If a unit that uses a receipt merges, splits, cancels, or charges an item that is explicitly cancelled or changed in accordance with law, it shall process the "receipt" to the original financial department within 15 days from the date of the merger, division, cancellation, cancellation, or change Change or cancellation procedures of "Purchase Certificate". If the charge item is canceled by order, the unit that has used the receipt but has not purchased it shall register it, and destroy it after submitting it to the original financial department for approval.
Article 22 (1 ) Units that use receipts must fill out receipts in accordance with prescribed items, standards, and actual income. Receipts must be duplicated, the total amount must be capitalized, and the unit's financial seal and the person's seal must be stamped. The receipts filled in incorrectly shall be kept intact and shall not be destroyed without authorization.
It is forbidden to alter, tear, transfer, lend, open, or buy or sell receipts. It is forbidden to forge or privately stamp the receipt-specific seal.
Article 23: After each receipt is used up, the handler must fill in the total amount, start and end numbers on the cover, stamp it with the seal, and submit it to the unit for financial review. After the unit's finance is collected and sent to the original financial department for verification when the next purchase receipt is collected, the verification date is written on the cover, and it is written off after being stamped by the financial department's seal of verification.
The post-receipt receipt stub is valid for five years. If it is really difficult to save the receipt stubs of a large amount of individual for five years, the storage period can be shortened to three years with the approval of the original financial department. If it needs to be destroyed at the expiration of the preservation period, the unit using the receipt shall register and make a report, and destroy it after submitting it to the original financial department for approval.
Article 24. Financial departments at all levels shall establish and improve the inspection system for receipts. No department, unit or individual shall interfere with, obstruct or refuse the inspection.
When conducting an audit, the inspectors must produce an audit certificate uniformly issued by the financial department of the autonomous region.
Article 25 If one of the following acts is violated in accordance with the present Measures, the financial and auditing departments at or above the county level shall warn them in accordance with the law, and collect illegally obtained receipts. If there is illegal income, the illegal income may be confiscated and the illegal income may be concurrently punished. A fine of more than 10% and less than 20%:
(1) Collecting administrative fees, government funds (funds, additional funds), raising funds, accepting donations, sponsorships, and conducting confiscation, failing to use the receipts provided for in these Measures, or illegally using legal receipts;
(2) Failure to report in a timely manner by altering, tearing up, transferring, lending, opening, trading, demolition, unauthorized destruction of the receipt or loss of the receipt;
(3) The use of charge receipts exceeds the specified items, scopes, and standards.
Article 26 Forging, privately engraving the special seal of a receipt, or printing, forging, altering, or buying or selling a receipt in private, it shall be confiscated by the financial department at or above the county level, and the illegal income shall be confiscated, and the illegal income shall be more than five times and less than ten times. Fine.
Article 27 If a printing enterprise designated to print receipts entrusts or transfers the printing business of receipts to other printing enterprises for printing without the approval of the financial department of the autonomous region, the financial department of the autonomous region shall be disqualified from printing receipts. Any illegal income shall be confiscated Illegal income shall be imposed a fine ranging from five times to ten times the illegal income. At the same time, the enterprise entrusted with printing shall be ordered to stop printing and collect its printed receipt.
Article 28 (1) Refusing or obstructing the staff of the financial department from supervising and inspecting the performance of their duties according to law, which constitutes a violation of public security management, shall be punished by public security management according to law; if a crime is constituted, criminal responsibility shall be investigated according to law.
Article 29 Anyone who violates the provisions of Article 25, Article 26, Article 27, or Article 28 of these Measures shall, in addition to dealing with the provisions of the above Articles, treat those belonging to state organs and social organizations 2. The persons in charge directly responsible for public institutions and other persons directly responsible shall be dealt with in accordance with the relevant provisions of the State Council's "Interim Provisions on Administrative Sanctions in Violation of the Administrative Provisions on Administrative Charges and Income from Expenditure."
Article 30: Any staff member of the financial department who violates the provisions of these Measures, neglects his duties, and engages in malpractice for personal gain, shall be given administrative sanctions by his competent department according to the seriousness of the circumstances; if a crime is constituted, criminal responsibility shall be investigated according to law.
Article 31 Administration of receipts for the use of non-operational service income other than those specified in Articles 12, 13, 13, 14 and 15 of these Measures Refer to this method for implementation.
Article 32 When a private non-enterprise unit provides voluntary paid services such as consulting services, project evaluations, academic exchanges, and training courses, the fees charged for providing various services shall use tax invoices produced by the tax department in accordance with regulations and shall not be used. Use administrative and administrative receipts printed (supervised) by the financial department of the autonomous region.
Private non-enterprise units accepting voluntary social donations must use a donation receipt printed (supervised) by the financial department of the autonomous region in accordance with the relevant provisions of the state administrative fees and government fund bill management.
Article 33: These measures shall be implemented as of the date of promulgation. ^[3]

What Is a Filing Receipt?

Administrative Measures for Receipts in Guangxi Zhuang Autonomous Region

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