Article 1 In order to strictly enforce financial discipline, strengthen the construction of clean government, and implement administrative fees and fines and confiscation of income“Two lines of income and expenditure”Manage and promote administration according to law. These regulations are formulated in accordance with laws, administrative regulations and relevant national regulations.

Article 2 State civil servants and staff of public institutions authorized by laws and administrative regulations to perform administrative fees or fines and confiscations have violated the regulations“Two lines of income and expenditure”Anyone who manages prescribed behaviors shall be given administrative sanctions in accordance with these regulations.

Article 3 As referred to in these regulations“Administrative charges”, refers to the following income that belongs to fiscal funds:

(1) Various charges collected in accordance with laws, administrative regulations, relevant provisions of the State Council, rules or regulations jointly issued by the finance department and planning department of the State Council, local regulations, government rules or regulations of provinces, autonomous regions, and municipalities directly under the Central Government, and regulations jointly issued by the finance department and planning (price) department of the people's government of provinces, autonomous regions, and municipalities directly under the Central Government;

(2) Government funds and surcharges stipulated by laws, administrative regulations and the State Council, and approved by the financial department of the State Council in accordance with relevant national regulations.

The operating service charges collected by public institutions for providing services are not administrative charges.

Article 4 As referred to in these regulations“Confiscated income”, refers to the fines and confiscations obtained by the departments authorized by laws and administrative regulations to implement penalties in accordance with the law and the income from the discounts of confiscated items.

Article 5 In case of violation of regulations by setting up administrative charging items without authorization or imposing fines and confiscations, the directly responsible person in charge and other directly responsible personnel shall be demoted or dismissed.

Article 6 Whoever violates regulations and changes the scope and standards of administrative fees or fines and confiscations without authorization shall be given a major demerit to the person in charge and other directly responsible persons; if the circumstances are serious, he shall be demoted or dismissed.

Article 7 If the administrative fee item approval authority has explicitly canceled or lowered the standard for a fee item, but still charges according to the original item or standard, the directly responsible person in charge and other directly responsible personnel will be given a major demerit; if the circumstances are serious, a demotion or dismissal will be given.

Article 8 If a fine or confiscation quota is issued or issued in disguise, the directly responsible person in charge and other directly responsible personnel shall be demoted or dismissed.

Article 9 If administrative charges are implemented in violation of the provisions of the "Charging License", the directly responsible person in charge and other directly responsible personnel will be given a warning; if the circumstances are serious, a demerit or a major demerit will be given.

Article 10 If administrative charges and fines and confiscations are made in violation of fiscal bill management regulations, the directly responsible person in charge and other directly responsible personnel shall be demoted or dismissed; if money and materials are collected in the name of administrative charges and fines and confiscations without issuing any bills, the person in charge shall be given the sanction of expulsion.

Article 11 If a fine is collected in violation of the provisions on the separation of fine decision and fine collection, the directly responsible person in charge and other directly responsible personnel shall be given a major demerit or be demoted.

Article 12 If the violator fails to perform administrative fees, fines and confiscation duties, fails to collect what is due and fines are owed, and fails to make corrections after criticism and education, the directly responsible person in charge and other directly responsible personnel will be given a warning; if the circumstances are serious, a demerit or a major demerit will be given.

Article 13 If administrative charges are not included in the unit's unified financial accounting and management in accordance with regulations, the directly responsible person in charge and other directly responsible personnel will be given a demerit; if the circumstances are serious, a major demerit or a downgrade will be given.

Article 14 If administrative charges are not paid into the national treasury or the special fiscal account for extra-budgetary funds in accordance with regulations, the directly responsible person in charge and other directly responsible personnel will be given a major demerit; if the circumstances are serious, they will be demoted or dismissed.

Anyone who fails to turn over the fines and confiscated revenue to the state treasury in accordance with the regulations shall be punished in accordance with the provisions of the preceding paragraph.

Article 15 Whoever violates the regulations and opens a bank account without authorization shall be given a demotion to the directly responsible person in charge and other directly responsible personnel; if the circumstances are serious, he shall be dismissed or expelled.

Article 16 In case of interception, misappropriation, collection and payment of administrative fees, fines and confiscation of income, the directly responsible person in charge and other directly responsible personnel shall be demoted; if the circumstances are serious, they shall be dismissed or expelled.

Article 17 If, in violation of regulations, administrative fees and fines and confiscated income are used to increase welfare subsidy standards or expand the scope of welfare subsidies, indiscriminately distribute bonuses in kind, squander or engage in other expenditures that exceed the standard, the directly responsible person in charge and other directly responsible personnel will be given major demerits; if the circumstances are serious, they will be demoted or dismissed.

Article 18 If the extra-budgetary fund revenue and expenditure plan, unit financial revenue and expenditure plan, and revenue and expenditure final accounts are not prepared in accordance with regulations, the directly responsible person in charge and other directly responsible personnel will be given a demerit; if the circumstances are serious, a major demerit or a downgrade will be given.

Article 19 If the financial funds are not allocated in accordance with the budget and the approved revenue and expenditure plan, thereby delaying the normal work of the allocation target, the directly responsible person in charge and other directly responsible personnel will be given a demerit; if the circumstances are serious, a major demerit or a downgrade will be given.

Article 20 Where units or individuals retaliate against administrative charges, fines and confiscations that adhere to principles and resist laws and regulations that violate laws and disciplines, they will be given a demotion; if the circumstances are serious, they will be dismissed or expelled.

Article 21 The authority to implement administrative sanctions and appeals against administrative sanctions shall be handled in accordance with relevant national regulations.

Article 22 Anyone who violates these regulations and constitutes a crime shall be investigated for criminal responsibility in accordance with the law.

Article 23 This regulation shall come into effect on the date of issuance.