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1、RegulationofthePeoplesRepublicofChinaontheStateTreasury(2020Revision)DocumentNumber：OrderNo.732of(heStateCouncilofthePeoplesRepublicofChinaAreaofLaw:Treasury1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：11-29-2020EffectiveDale11-29-2020Status:Effective1985-2020An
2、notationVersionRegulationofthePeople,sRepublicofChinaontheStateTreasury(IssuedbytheStateCouncilonJuly27,1985andrevisedbytheDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonNovember29,2020)ChapterIGeneralProvisionsArticle 1 ThisRegulationisherebyformulatedforthepurposesofuni
3、formlyorganizingthefiscalrevenuesandexpendituresofthestaleandimprovingthestatetreasurysystem.Article 2 TheStateTreasuryshallberesponsibleforhandlingtherevenuesandexpendituresofthebudgetaryfundsofthestate.Intheperformanceoftasks,theguidelines,policies,andfiscalandeconomicrulesofthestateshallbeconscie
4、ntiouslyimplemented,andtheroleoftheState中华人民共和国国家金库条例（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）第一章总则第一条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。第二条国家金库（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。Treasuryinpromotionandsupervisionshallbemaximized.Article 3 ThePeople,sBankofChina(PBC)
5、shallspecificallymanagetheStateTreasury.OrganizingandmanagingtheworkoftheStateTreasuryisanimportantdutyofthePBC.Article 4 Thepowertocontrolthefundsinstatetreasuriesatalllevelsshallrespectivelybelongtothefinanceauthoritiesatthesamelevelaccordingtotheprovisionsofthefiscalsystemofthestate.Article 5 Ape
6、oplesgovernmentalalevelshallstrengthentheleadershipofthestatetreasuryatthesamelevel,superviseitssubordinatedepartmentsandentities,andshallnotusethefundsofthestatetreasurybeyondthescopeprescribedbythestate.Chapter II OrganizationalStructureoftheStateTreasurj,Article6TheorganizationalstructureoftheSta
7、teTreasuryisestablishedaccordingtothefiscalmanagementsystemofthestate,andinprinciple,astatetreasuryalalevelshallbeestablishedbythefinancedepartmentatthenexthigherlevel.AgeneraltreasuryshallbeestablishedbytheCentralGovernment;branchtreasuriesshallbeestablishedinprovinces,autonomousregions,andmunicipa
8、litiesdirectlyundertheCentralGovernment;centralsub-treasuriesshallbeestablishedinmunicipalitiesdirectlyundertheprovincialgovernmentsandautonomousprefectures;sub-treasuriesshall第三条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。第四条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。第五条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。第
9、二章国库的组织机构第六条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。第七条各级国库的主任，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。第八条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。第九条 各级国库应当设立专门的工作机构办理国
10、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。beestablishedincountiesandcountiesordistrictsequivalenttocities.Receiptagenciesbelowsub-treasuriesshallberepresentedbythePrimaryinstitutionsofspecializedbanksinhandlingtheirbusiness.Article7Thedirectorofastatetreasurj,ata
11、levelshallbeconcurrentlyheldbythegovernorofthepeoplesbankatthatlevel,anditsdeputydirectorshallbeconcurrentlyheldbythedeputygovernorinchargeoftheworkofthestatetreasury.InaregionwherethereisnobranchofficeofthePBC,thePBCshallentrustalocalspecializedbankwithhandlingthestatetreasurybusiness,whichisundert
12、heleadershipofthestatetreasuryatthenexthigherlevel,andthepresidentoftheentrustedspecializedbankshallconcurrentlyserveasthedirectorofthestatetreasury.Article8Thestatetreasurybusinessshallbesubjecttoverticalleadership.Thebranchtreasuriesofprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCe
13、ntralGovernmentandtheirsubordinatesub-treasuriesatalllevelsarenotonlybranchesoftheCentralTreasurybutalsolocaltreasuries.Article9Statetreasuriesatalllevelsshallsetupspecialworkingbodiestohandlethestatetreasurybusiness.ThesebodiesshallbesetupinaccordancewithArticle6ofthisRegulationasdepartments,divisi
14、ons,offices,andsectionsbasedthefourlevelsoftheStateTreasur,.Theirstaffmembersshallbestableandtheirstaffingestablishmentshallbeseparate.Asub-treasuryatthecountylevelwithoutalargevolumeofbusinessisnotrequiredtosetupaspecialbody,butshallhavespecialpersonneltohandlethestatetreasurybusiness.Chapter III D
15、utiesandPowersoftheStateTreasuryArticle 10 Thebasicdutiesofastatetreasuryareasfollows:(1) Handlingthereceipt,divisionandretentionofthebudgetaryrevenuesofthestate.(2) Handlingtheappropriationofthebudgetaryexpendituresofthestate.(3) Reportingtheimplementationofbudgetaryrevenuesandexpenditurestothestat
16、etreasuryatahigherlevelandthefinanceauthorityatthesamelevel.(4) Assistingthefinanceandtaxauthoritiesinsupervisingenterprisesandotherentitiesthathavesourcesofincomeinmakingtherequiredpaymentstothestateinatimelymanner,andifsuchpaymentsfailtobemadedespiterepeatedreminders,assistinginthedeductionandtran
17、sferofrevenuestothestatetreasuryinaccordancewithtaxlaws.(5) Organizing,managing,inspectingandguidingtheworkofthestatetreasuriesatlowerlevels.第三章国库的职责权限第十条国库的基本职责如下：（一）办理国家预算收入的收纳、划分和留解。（二）办理国家预算支出的拨付。（三）向上级国库和同级财政机关反映预算收支执行情况。（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。（五）组织管理和检查指导下级国
18、库的工作。(6) Handlingothertasksrelatedtothestatetreasuryasassignedbythestate.（六）办理国家交办的同国库有关的其他工作。第H一条国库的主要权限如下:Article 11 Theprimarypowersofastatetreasur,areasfollows:（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) Thestatetreasuryhasthepowertosuperviseandcheckwhetherallthemoneycollectedbythereceip
19、tagenciesandtheincomeentitiesispaidintothestatetreasuryasrequired,andupondiscoverythatanyagencyorentityrefusestodosoinviolationoflaws,shallinvestigateandpunishtheviolatorinatimelymanner.（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) Thestatetreasuryhasthepowertorefusetoperformifunautho
20、rizedchangeismadetothescopeofrevenuedistributionandthesharing,retentionandtransferratesofrevenuesamongfinanceauthoritiesatalllevels,orarbitraryadjustmentismadetodepositbalancesbetweentreasuryaccounts.（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) Thestaletreasuryhasthepowertorefusetohandletheformalitiesforrefundfr
21、omthestatetreasurythatdoesnotmeettherequirementsprescribedbythestate.（四）监督财政存款的开户和财政库款的支拨,(4) Thestatetreasuryhasthepowertosupervisetheopeningoffiscaldepositaccountsandtheappropriationoffiscalfundsinthestatetreasury.（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) Ifanyentityorindividualforcesthesta
22、tetreasur,tohandlemattersthatviolatetherelevantprovisionsissuedbythestate,thestateIreaSUryhasIhepowertorefusetodosoandreporttothestatetreasuryatahigherlevelinatimelymanner.(6) Thestatetreasuryhasthepowertorefusetoacceptvouchersthatdonotmeettherequirements.（六）对不符合规定的凭证，国库有权拒绝受理。Article 12 Statetreasu
23、riesatalllevelsshallstrengthentheaccountingwork,tightenaccountingprocedures,improveaccountbooksandstatements,andensurethatthefiguresofvariousbudgetaryrevenuesandexpendituresarecompleteandaccurate.Article 13 ThestaffmembersoftheStateTreasuryshallbededicatedtotheirduties,lovetheirjobsandstrictlykeepst
24、atesecrets.Thosewhoadheretoimplementingtheguidelines,policiesandfiscalrulesofthestateanddaretofightagainstviolationsofscalandeconomicdisciplinesshallbepraisedandencouraged;thosewhoretaliateagainstanystaffmemberoftheStateTreasuryshallbepunishedseriously.ChapterIVReceiptandRefundofFundsintheStateTreas
25、uryArticle 14 AllbudgetaryrevenuesofthestateshallbepaidintotheStateTreasuryinfullamountasrequired,andnoentityshallwithhold,usesuchrevenuestopayforexpendituresorretainsuchrevenuesbyitself.Article 15 Variousbudgetaryrevenuesofthestateshallbemanagedrespectivelybythefinanceauthorities,taxauthoritiesandc
26、ustomsofficesatalllevels,andshallbepaidintotheStaleTreasury.ThemannersofpaymentintotheStaleTreasuryshallbeotherwiseprescribedbytheMinistryofFinanceandtheHeadOfficeofthePBC.第十二条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。第十三条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
27、国库人员的，要严肃处理。第四章库款的收纳与退付第十四条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。第十五条国家各项预算收入，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。Article 16 TheStateTreasuryshallreceivefundsinRMBonly.Paymentsmadeingold,silver,orforeigncurrencyshallbemadeafterbeingconvertedintoRMBatlocalbanks.Article 17 Therefundof
28、budgetarj,revenuesmustbemadewithinthescopeofrefundsfromstatetreasuriesasuniformlyprescribedbythestate.Thosewhichmustberefundedfromrevenuesinstatetreasuriesshallberefundedfromtherelevantitemsofbudgetar),revenuesateachsuchlevelinstrictaccordancewiththeprovisionsofthefiscalmanagementsystem.ChapterVAppr
29、opriationofFundsintheStateTreasurj,Article 18 AllbudgetaryexpendituresofthestateshallbeuniformlyappropriatedthroughtheStateTreasuryonthebasisoftheappropriationvouchersissuedbynanceauthoritiesatalllevels.Article 19 Centralbudgetaryexpendituresshallbesubjecttotwomethods,actualappropriationoffundsandqu
30、otamanagement.Administrativefundsatthecentrallevelshallbesubjecttoquotamanagement.Localbudgetaryexpendituresshallbesubjecttothemethodofactualappropriationoffunds;ifquotamanagementisadopted,thefinanceauthoritiesshallappropriatesufficientfundsbasedonthequota,withoutadvancesfrombanks.Article 20 Theappr
31、opriationoffundsinstatetreasuriesatall第十六条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。第十七条预算收入的退付，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。第五章库款的支拨第十八条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。第十九条中央预算支出，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。第二十条各级国库库款的
32、支拨，必须在同级财政levelsmustbemadesubjecttothebalanceoffiscaldepositsat存款余额内支付。只办理转账，不支付现金。thesamelevel.Onlytransfersshallbeprocessed,andnocash第六章附则paymentsmaybemade.ChapterVISupplementaryProvisionsArticle 21 ThedetailedrulesfortheimplementationofthisRegulationshallbejointlyformulatedbytheMinistryofFinancea
33、ndtheHeadOfficeofthePBC.第二-I一条本条例实施细则，由财政部和中国人民银行总行共同制定。Article 22 ThespecificmeasuresforthehandlingofthestatetreasurybusinessbyspecializedbanksasagenciesshallbeseparatelyformulatedbytheHeadOfficeofthePBC.第二十二条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。Article 23 ThisRegulationshallcomeintoforceonthedateofissuance,uponwhichtheRegulationontheCentralTreasuryissuedbytheGovernmentAdministrationCounciloftheCentralPeoplesGovernmentonMarch3,1950shallberepealed.第二十三条本条例自发布之日起施行。九五O年三月三日中央人民政府政务院公布的中央金库条例【-160515,0同时废止。
