13 Non-tax revenue items collected by tax authorities

This 12 income is classified as non-tax income.

Non-tax revenue refers to all kinds of income except taxes obtained by state organs, institutions, social organizations and other organizations at all levels in exercising government functions according to law and using state power, government reputation and owners' rights and interests of state-owned resources (assets). Specifically including:

1. Administrative fee income; 2. Government fund income; 3. Confiscation of income; 4. Income from paid use of state-owned resources (assets); 5. State-owned capital gains; 6. Lottery public welfare fund income; 7. Franchise income; 8. Central bank income; 9. Donations accepted in the name of the government; 10. Centralized income of the competent department; 1 1. Interest income from government revenue; 12. Other non-tax revenue.

Note: Non-tax revenue does not include social insurance premium and housing accumulation fund (refers to the part included in the depositor's personal account).

The establishment and collection of non-tax revenue need approval.

The establishment and collection of non-tax revenue shall be approved in accordance with the provisions of laws and regulations or in accordance with the following management authority:

1. Administrative fees are set up and collected in accordance with the regulations of the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial level) and their financial and price departments.

2 government funds shall be established and levied in accordance with the provisions of the State Council and the Ministry of Finance.

3 paid use of state-owned resources, franchise income in accordance with the provisions of the State Council and the provincial people's government and its financial sector to set up and collect.

4. The income from the paid use of state-owned assets and the income from state-owned capital shall be collected by the people's government and its financial department with the property rights of state-owned assets (capital) in accordance with the provisions on the management of state-owned assets (capital) income.

5 lottery public welfare fund shall be raised in accordance with the provisions of the State Council and the Ministry of Finance.

6. The income of the central bank shall be collected in accordance with relevant laws and regulations.

(seven) the income from confiscation shall be collected in accordance with the provisions of laws, regulations and rules.

8. The centralized income of the competent department, the donation income accepted in the name of the government, the interest income of government income and other non-tax income shall be collected or charged in accordance with the management regulations of the people's government at the same level and its financial department.

Illegal income items can be refused.

In case of illegal establishment of non-tax revenue items, expansion of collection scope and improvement of collection standards, the payer has the right to refuse to pay and report to the relevant departments. If it is necessary to postpone, reduce or exempt non-tax income due to special circumstances, the payer shall submit a written application to the collecting unit, and the collecting unit shall report it to the relevant department for examination and approval in accordance with the regulations.

Non-tax revenue bills are generally kept for 5 years.

The types of non-tax revenue bills include non-tax revenue general bills, non-tax revenue special bills and non-tax revenue general payment books. After the use of non-tax revenue bills, the user shall sort out the bill stubs, bind them into volumes and keep them properly. The retention period of non-tax revenue bill stubs is generally 5 years. If it needs to be destroyed after the expiration of the storage period, it shall be destroyed after being audited by the financial department that originally issued the bill.

Non-tax revenue sharing has detailed regulations.

If the non-tax revenue is divided, the proportion shall be determined according to the principle that the power of affairs is compatible with the responsibility of expenditure, and shall be approved according to the following management authority:

1. The proportion of non-tax revenue between the central and local governments shall be stipulated by the State Council or the Ministry of Finance;

2. Non-tax revenue involving provinces, cities and counties, the proportion of which shall be stipulated by the provincial people's government or its financial department;

3 involving the division of non tax revenue between departments and units, the proportion shall be stipulated by the Ministry of Finance or the provincial finance department according to the affiliation.