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黑龙江省政府非税收入管理条例

2017-08-30 10:16:29   中国青年网

第一章总 则

第一条为规范政府非税收入管理,保障自然人、法人和非法人组织的合法权益,优化经济发展环境,根据《中华人民共和国预算法》等法律、行政法规,结合本省实际,制定本条例。

第二条本省政府非税收入的征收、资金、票据的管理和服务监督适用本条例。

第三条本条例所称政府非税收入,是指各级国家机关、事业单位、代行政府职能的社会团体以及其他组织(以下统称执收单位),依法取得的下列收入:

(一)行政事业性收费收入;

(二)政府性基金收入;

(三)罚没收入;

(四)国有资源、国有资产有偿使用收入;

(五)国有资本收益;

(六)彩票公益金收入;

(七)特许经营收入;

(八)以政府名义接受的捐赠收入;

(九)主管部门集中收入;

(十)政府收入的利息收入;

(十一)其他政府非税收入。

第四条政府非税收入应当纳入预算,坚持依法规范、分级分类管理、公开透明、高效便民的原则。

第五条县级以上人民政府应当加强对政府非税收入管理工作的领导,完善政府非税收入管理体系和监督机制,协调解决政府非税收入管理工作中出现的问题。

第六条各级人民政府财政部门是政府非税收入的主管部门,负责本级政府非税收入管理工作。

县级以上人民政府价格主管部门、审计机关和中国人民银行分支机构(以下简称人民银行)等有权机关,按照各自职责负责政府非税收入管理工作。

第七条执收单位应当依法、及时、足额征收和上缴政府非税收入。

第二章征收管理

第八条省人民政府财政部门应当制定政府非税收入项目目录,通过政府网站、公共媒体等便于公众知晓的方式,公布政府非税收入项目目录,提高政府非税收入管理工作透明度,依法保障社会公众知情权、参与权和监督权。

项目目录包括政府非税收入项目的名称和征收依据、对象、标准、范围、期限和方式等。

第九条政府非税收入由法律、法规、规章、国务院及其财政部门和省人民政府及其财政部门规定的单位征收。

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