KYB CHINA(2000年2月1日国务院第26次常务会议通过 2000年2月12日中华人民共和国国务院令第281号发布 自发布之日起施行)
(Adopted at the 26th Executive Meeting of the State Council on February 1, 2000, promulgated by Decree No. 281 of the State Council of the People's Republic of China on February 12, 2000, and effective as of the date of promulgation.)
为了严肃财经纪律，加强廉政建设，落实行政事业性收费和罚没收入“收支两条线”管理，促进依法行政，根据法律、行政法规和国家有关规定，制定本规定。
These Provisions are formulated in accordance with laws, administrative regulations, and relevant state provisions to strictly enforce financial discipline, strengthen the construction of a clean government, implement the management of administrative and institutional fees and penalty income under the "separate revenue and expenditure" system, and promote law-based administration.
国家公务员和法律、行政法规授权行使行政事业性收费或者罚没职能的事业单位的工作人员有违反“收支两条线”管理规定行为的，依照本规定给予行政处分。
State civil servants and staff members of public institutions authorized by laws and administrative regulations to exercise administrative and institutional fees or penalty functions who violate the management provisions of the "separate revenue and expenditure" system shall be given administrative sanctions in accordance with these Provisions.
本规定所称“行政事业性收费”，是指下列属于财政性资金的收入：
For the purposes of these Provisions, "administrative and institutional fees" refer to the following income belonging to fiscal funds:
(一)依据法律、行政法规、国务院有关规定、国务院财政部门与计划部门共同发布的规章或者规定以及省、自治区、直辖市的地方性法规、政府规章或者规定和省、自治区、直辖市人民政府财政部门与计划(物价)部门共同发布的规定所收取的各项收费；
(1) Various fees collected in accordance with laws, administrative regulations, relevant provisions of the State Council, regulations or provisions jointly issued by the financial department and the planning department of the State Council, as well as local regulations, government regulations or provisions of provinces, autonomous regions, and municipalities directly under the Central Government, and provisions jointly issued by the financial department and the planning (price) department of the people's government of provinces, autonomous regions, and municipalities directly under the Central Government;
(二)法律、行政法规和国务院规定的以及国务院财政部门按照国家有关规定批准的政府性基金、附加。
(2) Government funds and surcharges stipulated by laws, administrative regulations, and the State Council, as well as those approved by the financial department of the State Council in accordance with relevant state provisions.
事业单位因提供服务收取的经营服务性收费不属于行政事业性收费。
Operating service fees collected by public institutions for providing services shall not be considered administrative and institutional fees.
本规定所称“罚没收入”，是指法律、行政法规授权的执行处罚的部门依法实施处罚取得的罚没款和没收物品的折价收入。
For the purposes of these Provisions, "penalty income" refers to the fines and confiscated proceeds obtained by departments authorized by laws and administrative regulations to execute penalties in accordance with the law, as well as the discounted income from confiscated items.
违反规定，擅自设立行政事业性收费项目或者设置罚没处罚的，对直接负责的主管人员和其他直接责任人员给予降级或者撤职处分。
Where administrative and institutional fee items or penalty sanctions are established without authorization in violation of regulations, the directly responsible supervisors and other directly responsible persons shall be given demotion or dismissal sanctions.
违反规定，擅自变更行政事业性收费或者罚没范围、标准的，对直接负责的主管人员和其他直接责任人员给予记大过处分；情节严重的，给予降级或者撤职处分。
Where the scope or standards of administrative and institutional fees or penalties are changed without authorization in violation of regulations, the directly responsible supervisors and other directly responsible persons shall be given a major demerit sanction; if the circumstances are serious, demotion or dismissal sanctions shall be imposed.
对行政事业性收费项目审批机关已经明令取消或者降低标准的收费项目，仍按原定项目或者标准收费的，对直接负责的主管人员和其他直接责任人员给予记大过处分；情节严重的，给予降级或者撤职处分。
Where fees are still collected according to the original items or standards for fee items that have been explicitly abolished or whose standards have been reduced by the approving authority for administrative and institutional fee items, the directly responsible supervisors and other directly responsible persons shall be given a major demerit sanction; if the circumstances are serious, demotion or dismissal sanctions shall be imposed.
下达或者变相下达罚没指标的，对直接负责的主管人员和其他直接责任人员给予降级或者撤职处分。
Where penalty quotas are issued or issued in a disguised form, the directly responsible supervisors and other directly responsible persons shall be given demotion or dismissal sanctions.
违反《收费许可证》规定实施行政事业性收费的，对直接负责的主管人员和其他直接责任人员给予警告处分；情节严重的，给予记过或者记大过处分。
Where administrative and institutional fees are collected in violation of the provisions of the "Fee Permit," the directly responsible supervisors and other directly responsible persons shall be given a warning sanction; if the circumstances are serious, a demerit or major demerit sanction shall be imposed.
违反财政票据管理规定实施行政事业性收费、罚没的，对直接负责的主管人员和其他直接责任人员给予降级或者撤职处分；以实施行政事业性收费、罚没的名义收取钱物，不出具任何票据的，给予开除处分。
Where administrative and institutional fees or penalties are collected in violation of the provisions on financialbill management, the directly responsible supervisors and other directly responsible persons shall be given demotion or dismissal sanctions; where money or goods are collected in the name of administrative and institutional fees or penalties without issuing any receipt, the sanction of expulsion shall be imposed.
违反罚款决定与罚款收缴分离的规定收缴罚款的，对直接负责的主管人员和其他直接责任人员给予记大过或者降级处分。
Where fines are collected in violation of the principle of separation between fine decision and fine collection, the directly responsible supervisors and other directly responsible persons shall be given a major demerit or demotion sanction.
不履行行政事业性收费、罚没职责，应收不收、应罚不罚，经批评教育仍不改正的，对直接负责的主管人员和其他直接责任人员给予警告处分；情节严重的，给予记过或者记大过处分。
Where the duties of administrative and institutional fees or penalties are not performed, fees that should be collected are not collected, penalties that should be imposed are not imposed, and after criticism and education, the situation is still not corrected, the directly responsible supervisors and other directly responsible persons shall be given a warning sanction; if the circumstances are serious, a demerit or major demerit sanction shall be imposed.
不按照规定将行政事业性收费纳入单位财务统一核算、管理的，对直接负责的主管人员和其他直接责任人员给予记过处分；情节严重的，给予记大过或者降级处分。
Where administrative and institutional fees are not incorporated into the unified accounting and management of the unit's finances in accordance with regulations, the directly responsible supervisors and other directly responsible persons shall be given a demerit sanction; if the circumstances are serious, a major demerit or demotion sanction shall be imposed.
不按照规定将行政事业性收费缴入国库或者预算外资金财政专户的，对直接负责的主管人员和其他直接责任人员给予记大过处分；情节严重的，给予降级或者撤职处分。
Where administrative and institutional fees are not turned over to the state treasury or the fiscal special account for extra-budgetary funds in accordance with regulations, the directly responsible supervisors and other directly responsible persons shall be given a major demerit sanction; if the circumstances are serious, demotion or dismissal sanctions shall be imposed.
不按照规定将罚没收入上缴国库的，依照前款规定给予处分。
Where penalty income is not turned over to the state treasury in accordance with regulations, sanctions shall be imposed in accordance with the preceding paragraph.
违反规定，擅自开设银行帐户的，对直接负责的主管人员和其他直接责任人员给予降级处分；情节严重的，给予撤职或者开除处分。
Where bank accounts are opened without authorization in violation of regulations, the directly responsible supervisors and other directly responsible persons shall be given a demotion sanction; if the circumstances are serious, dismissal or expulsion sanctions shall be imposed.
截留、挪用、坐收坐支行政事业性收费、罚没收入的，对直接负责的主管人员和其他直接责任人员给予降级处分；情节严重的，给予撤职或者开除处分。
Where administrative and institutional fees or penalty income are intercepted, misappropriated, or directly used without turning over, the directly responsible supervisors and other directly responsible persons shall be given a demotion sanction; if the circumstances are serious, dismissal or expulsion sanctions shall be imposed.
违反规定，将行政事业性收费、罚没收入用于提高福利补贴标准或者扩大福利补贴范围、滥发奖金实物、挥霍浪费或者有其他超标准支出行为的，对直接负责的主管人员和其他直接责任人员给予记大过处分；情节严重的，给予降级或者撤职处分。
Where administrative and institutional fees or penalty income are used in violation of regulations to raise welfare subsidy standards or expand the scope of welfare subsidies, indiscriminately distribute bonuses and goods, waste, or have other excessive expenditure behaviors, the directly responsible supervisors and other directly responsible persons shall be given a major demerit sanction; if the circumstances are serious, demotion or dismissal sanctions shall be imposed.
不按照规定编制预算外资金收支计划、单位财务收支计划和收支决算的，对直接负责的主管人员和其他直接责任人员给予记过处分；情节严重的，给予记大过或者降级处分。
Where the extra-budgetary fund revenue and expenditure plan, the unit's financial revenue and expenditure plan, and the revenue and expenditure final accounts are not prepared in accordance with regulations, the directly responsible supervisors and other directly responsible persons shall be given a demerit sanction; if the circumstances are serious, a major demerit or demotion sanction shall be imposed.
不按照预算和批准的收支计划核拨财政资金，贻误核拨对象正常工作的，对直接负责的主管人员和其他直接责任人员给予记过处分；情节严重的，给予记大过或者降级处分。
Where fiscal funds are not allocated in accordance with the budget and approved revenue and expenditure plans, thereby delaying the normal work of the allocated entity, the directly responsible supervisors and other directly responsible persons shall be given a demerit sanction; if the circumstances are serious, a major demerit or demotion sanction shall be imposed.
对坚持原则抵制违法违纪的行政事业性收费、罚没行为的单位或者个人打击报复的，给予降级处分；情节严重的，给予撤职或者开除处分。
Where retaliation is taken against units or individuals who adhere to principles and resist illegal or disciplinary administrative and institutional fees or penalties, a demotion sanction shall be imposed; if the circumstances are serious, dismissal or expulsion sanctions shall be imposed.
实施行政处分的权限以及不服行政处分的申诉，按照国家有关规定办理。
The authority to impose administrative sanctions and the appeal against administrative sanctions shall be handled in accordance with relevant state provisions.
违反本规定，构成犯罪的，依法追究刑事责任。
Anyone who violates these provisions and constitutes a crime shall be investigated for criminal liability in accordance with the law.
本规定自发布之日起施行。
These Provisions shall come into force as of the date of promulgation.