Regulations of the People's Republic of China on the State Treasury

(1985年7月27日国务院发布　根据2020年11月29日《国务院关于修改和废止部分行政法规的决定》修订)

(Promulgated by the State Council on July 27, 1985, and revised in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on November 29, 2020)

为了统一组织国家财政收支，健全国家金库制度，特制定本条例。

These Regulations are formulated to organize national fiscal revenues and expenditures in a unified manner and to improve the State Treasury system.

国家金库(以下简称国库)负责办理国家预算资金的收入和支出。在执行任务中，必须认真贯彻国家的方针、政策和财经制度，发挥国库的促进和监督作用。

The State Treasury (hereinafter referred to as the Treasury) is responsible for handling the receipt and disbursement of state budget funds. In performing its tasks, it must earnestly implement the state's policies, guidelines, and fiscal and economic systems, and play a role in promoting and supervising the Treasury.

中国人民银行具体经理国库。组织管理国库工作是人民银行的一项重要职责。

The People's Bank of China shall specifically manage the Treasury. Organizing and managing the Treasury work is an important duty of the People's Bank of China.

各级国库库款的支配权，按照国家财政体制的规定，分别属于同级财政机关。

The power to allocate Treasury funds at each level shall belong to the fiscal authorities at the corresponding level in accordance with the provisions of the national fiscal system.

各级人民政府应加强对同级国库的领导，监督所属部门、单位、不得超越国家规定的范围动用国库库款。

People's governments at all levels shall strengthen leadership over the Treasury at the corresponding level, and supervise the departments and units under them not to use Treasury funds beyond the scope prescribed by the state.

国库机构按照国家财政管理体制设立，原则上一级财政设立一级国库。中央设立总库；省、自治区、直辖市设立分库；省辖市、自治州设立中心支库；县和相当于县的市、区设立支库。支库以下经收处的业务，由专业银行的基层机构代理。

Treasury institutions shall be established in accordance with the national fiscal management system. In principle, a Treasury shall be established at each level of fiscal authority. The Central Treasury shall be established at the central level; provincial, autonomous region, and municipality directly under the central government treasuries shall be established as branch treasuries; prefecture-level city and autonomous prefecture treasuries shall be established as central sub-branches; county and equivalent city or district treasuries shall be established as sub-branches. The business of collection offices below the sub-branch level shall be handled by the grassroots institutions of specialized banks.

各级国库的主任，由各该级人民银行行长兼任，副主任由主管国库工作的副行长兼任。不设人民银行机构的地方，国库业务由人民银行委托当地专业银行办理，工作上受上级国库领导，受委托的专业银行行长兼国库主任。

The director of the Treasury at each level shall be concurrently held by the president of the People's Bank of China at that level, and the deputy director shall be concurrently held by the vice president in charge of Treasury work. In places where there is no People's Bank of China institution, Treasury business shall be handled by the local specialized bank entrusted by the People's Bank of China, and the work shall be under the leadership of the higher-level Treasury. The president of the entrusted specialized bank shall concurrently serve as the Treasury director.

国库业务工作实行垂直领导。各省、自治区、直辖市分库及其所属各级支库，既是中央国库的分支机构，也是地方国库。

Treasury business operations shall be subject to vertical leadership. The branch treasuries of provinces, autonomous regions, and municipalities directly under the central government and their subordinate sub-branches at all levels are both branches of the Central Treasury and local treasuries.

各级国库应当设立专门的工作机构办理国库业务。机构设置按照本条例第六条规定，四级国库分别为司、处、科、股。人员应当稳定，编制单列。业务量不大的县支库，可不设专门机构，但要有专人办理国库业务。

Treasuries at all levels shall establish specialized working institutions to handle Treasury business. The institutional setup shall follow the provisions of Article 6 of these Regulations, with the four levels of Treasury corresponding to departments, divisions, sections, and units. Personnel shall be stable, and staffing shall be listed separately. For county sub-branches with a small volume of business, a specialized institution may not be established, but there must be dedicated personnel to handle Treasury business.

国库的基本职责如下：

The basic functions of the Treasury are as follows:

(一)办理国家预算收入的收纳、划分和留解。

(1) Handling the collection, allocation, and retention and remittance of state budget revenues.

(二)办理国家预算支出的拨付。

(2) Handling the disbursement of state budget expenditures.

(三)向上级国库和同级财政机关反映预算收支执行情况。

(3) Reporting to higher-level treasuries and fiscal authorities at the same level on the implementation of budget revenues and expenditures.

(四)协助财政、税务机关督促企业和其他有经济收入的单位及时向国家缴纳应缴款项，对于屡催不缴的，应依照税法协助扣收入库。

(4) Assisting fiscal and tax authorities in urging enterprises and other units with economic income to timely pay amounts due to the state; for those who repeatedly fail to pay despite reminders, assisting in deducting and collecting the amounts into the Treasury in accordance with tax laws.

(五)组织管理和检查指导下级国库的工作。

(5) Organizing, managing, and inspecting and guiding the work of lower-level treasuries.

(六)办理国家交办的同国库有关的其他工作。

(6) Handling other tasks related to the Treasury as assigned by the state.

国库的主要权限如下：

The main powers of the Treasury are as follows:

(一)督促检查各经收处和收入机关所收之款是否按规定全部缴入国库，发现违法不缴的，应及时查究处理。

(1) Supervising and inspecting whether the funds collected by each collection office and revenue authority are fully paid into the Treasury in accordance with regulations; if any illegal non-payment is discovered, promptly investigate and handle it.

(二)对擅自变更各级财政之间收入划分范围、分成留解比例，以及随意调整库款账户之间存款余额的，国库有权拒绝执行。

(2) The Treasury has the right to refuse to execute any unauthorized changes to the scope of revenue allocation between fiscal levels, the proportion of retention and remittance, or arbitrary adjustments to the deposit balances between Treasury fund accounts.

(三)对不符合国家规定要求办理退库的，国库有权拒绝办理。

(3) The Treasury has the right to refuse to handle any refund applications that do not meet the requirements prescribed by the state.

(四)监督财政存款的开户和财政库款的支拨。

(4) Supervising the opening of fiscal deposit accounts and the disbursement of fiscal Treasury funds.

(五)任何单位和个人强令国库办理违反国家规定的事项，国库有权拒绝执行，并及时向上级报告。

(5) Any unit or individual that forces the treasury to handle matters in violation of state regulations, the treasury has the right to refuse execution and promptly report to the higher authorities.

(六)对不符合规定的凭证，国库有权拒绝受理。

(6) The treasury has the right to refuse to accept vouchers that do not conform to regulations.

各级国库应加强会计核算工作，严密核算手续，健全账簿报表，保证各项预算收支数字完整、准确。

Treasuries at all levels shall strengthen accounting work, tighten accounting procedures, improve account books and statements, and ensure the completeness and accuracy of all budget revenue and expenditure figures.

国库工作人员要忠于职守，热爱本职工作，严格保守国家机密。对坚持执行国家方针、政策和财经制度，敢于同违反财经纪律行为作斗争的，要给予表扬和鼓励；对打击报复国库人员的，要严肃处理。

Treasury staff shall be loyal to their duties, love their work, and strictly guard state secrets. Those who persist in implementing state policies and financial and economic systems and dare to fight against violations of financial discipline shall be commended and encouraged; those who retaliate against treasury personnel shall be seriously dealt with.

国家的一切预算收入，应按照规定全部缴入国库，任何单位不得截留、坐支或自行保管。

All state budget revenues shall be fully paid into the treasury in accordance with regulations, and no unit may withhold, divert, or keep them on its own.

国家各项预算收入，分别由各级财政机关、税务机关和海关负责管理，并监督缴入国库。缴库方式由财政部和中国人民银行总行另行规定。

All state budget revenues shall be managed respectively by financial authorities, tax authorities, and customs at all levels, and supervised for payment into the treasury. The payment methods shall be separately prescribed by the Ministry of Finance and the People's Bank of China.

国库收纳库款以人民币为限。以金银、外币等缴款，应当向当地银行兑换成人民币后缴纳。

The treasury accepts payments only in Renminbi. Payments in gold, silver, foreign currency, etc., shall be converted into Renminbi at the local bank before payment.

预算收入的退付，必须在国家统一规定的退库范围内办理。必须从收入中退库的，应严格按照财政管理体制的规定，从各该级预算收入的有关项目中退付。

Refunds of budget revenues must be handled within the scope of refunds uniformly prescribed by the state. Refunds from revenues must be strictly in accordance with the provisions of the financial management system, and refunded from the relevant items of the respective budget revenues.

国家的一切预算支出，一律凭各级财政机关的拨款凭证，经国库统一办理拨付。

All state budget expenditures shall be disbursed uniformly by the treasury based on the allocation vouchers of financial authorities at all levels.

中央预算支出，采取实拨资金和限额管理两种方式。中央级行政事业经费，实行限额管理。地方预算支出，采用实拨资金的方式；如果采用限额管理，财政应随限额拨足资金，不由银行垫款。

Central budget expenditures shall adopt two methods: actual fund allocation and quota management. Central-level administrative and institutional expenses shall implement quota management. Local budget expenditures shall adopt the actual fund allocation method; if quota management is adopted, the finance department shall allocate sufficient funds along with the quota, and the bank shall not advance funds.

各级国库库款的支拨，必须在同级财政存款余额内支付。只办理转账，不支付现金。

Disbursement of treasury funds at all levels must be made within the balance of deposits of the same level of finance. Only transfers are handled, no cash is paid.

本条例实施细则，由财政部和中国人民银行总行共同制定。

The implementing rules of these Regulations shall be formulated jointly by the Ministry of Finance and the People's Bank of China.

专业银行代办国库业务的具体办法，由中国人民银行总行另行制定。

Specific measures for specialized banks to handle treasury business on behalf of the treasury shall be separately formulated by the People's Bank of China.

本条例自发布之日起施行。一九五○年三月三日中央人民政府政务院公布的《中央金库条例》同时废止。

These Regulations shall come into force as of the date of promulgation. The "Regulations on the Central Treasury" promulgated by the Government Administration Council of the Central People's Government on March 3, 1950, shall be abolished simultaneously.