Traditional Culture Encyclopedia - Photography major - Measures of Qiqihar Municipality on the Administration of Price Adjustment Fund Collection (2002)
Measures of Qiqihar Municipality on the Administration of Price Adjustment Fund Collection (2002)
Departments and units of finance, industry and commerce, taxation, transportation, public security, culture, sports, railways, courts, finance, etc. shall cooperate with the competent authorities in the collection, use and management of price adjustment funds.
The Municipal People's Government may, according to the needs, determine the collection department of the price adjustment fund and be responsible for the collection of the price adjustment fund within the corresponding scope. The administrative department in charge of the collection and management of price adjustment funds may entrust the relevant departments or units to collect the price adjustment funds collected outside the price. Fourth provincial and municipal management of product prices and service charges to raise prices, from the date of raising prices, by the Municipal People's government price adjustment fund management office, according to the increase in income of 5% one-time levy. Provincial and municipal management of new service charges, since the date of charging, by the Municipal People's government price adjustment fund management office according to the income of 2% one-time collection. Article 5 The scope and standards for the price adjustment fund to be collected by the collection department:
(a) business sports and fitness places (including ball games, water, ice, retail, fitness, sports dance, martial arts, qigong, fishing, shooting, billiards, bowling, chess room, etc.). ), levied at 30% of income.
(two) the rental, retail and projection of commercial entertainment places, audio-visual products, and the rental and retail of electronic publications shall be levied at 3% of the operating income.
(three) the rental of operating houses and venues is levied at 2% of the rental amount.
(four) all kinds of beauty salons (institutes), cafes, bars, teahouses (institutes), bath centers (halls) and wedding photography places are levied at 3% of the income; Hotels and restaurants (including canteens open to the outside world) are levied on the income of 1%.
(five) automobile driver training schools (training courses), according to the income of 3% levy.
(six) social assistance institutions approved by the education department shall be levied at 2% of their income.
(seven) advertising enterprises and advertising revenue units (including production, agency, media release and other businesses), respectively, according to the advertising turnover and advertising agency amount 1% levy.
(eight) engaged in the operation of cars, vans, buses (except urban public transport vehicles), loan cars (including foreign vehicles operating in this city), tricycles (except rickshaws), according to each monthly 30 yuan levy. Article 7 The price adjustment fund paid by an enterprise shall be listed as "non-operating expenses" of the enterprise, and a detailed account of "price adjustment fund" shall be added. The tax authorities shall, in accordance with the provisions of the state, exempt the price adjustment funds collected in accordance with these measures from taxes and fees. Article 8 The collection of price adjustment funds must use special bills uniformly printed by the financial department. The relevant units that collect prices and collect price adjustment funds shall list the collection funds as "payable". Ninth price adjustment fund collection department shall, in accordance with the provisions of financial management, timely turn over the price adjustment fund collected to the municipal finance department. The price adjustment fund shall be stored in a special account for special purposes, and no unit or individual may intercept or misappropriate it. Tenth in line with the principle of "from the people, for the people", it is mainly used to stabilize the prices of major non-staple foods in this city and support the construction of important non-staple food production bases. Among them, for supporting production and operation projects, the implementation of paid use. Paying users must go through the formalities of asset mortgage, sign a loan contract, and be evaluated and certified by the price certification center designated by the municipal price department. Eleventh the use of price adjustment funds, the use of units should apply to the municipal price adjustment fund management office, the municipal price adjustment fund management department audit, reported to the municipal government for approval before implementation. Twelfth departments and units that have completed the task of collecting annual price adjustment funds. The municipal finance department will return the price adjustment fund to the collection department of the collection unit according to a certain proportion. The return part is mainly used to make up for the lack of funds of the collection and management departments and units, as well as the small expenditure of the service fees of the collection and management members. Departments and units that exceed the annual collection target shall be implemented in accordance with the relevant provisions of the Municipal Government Decree No.6 1998 "Measures for the Administration of Extra-budgetary Funds in Qiqihar City". For the department that fails to complete the annual collection target, for every reduction of 10%, 2% of the collection target will be deducted from the returned funds. If the target is lower than 60%, the funds to be returned shall be cancelled. Thirteenth in violation of the provisions of these measures, the price adjustment fund is not paid on time, and the administrative department in charge of the collection and management of the municipal price adjustment fund shall order it to pay the payable amount within a time limit, and impose a daily fine of 1%. Article 14 If, in violation of the provisions of these measures, the relevant departments or units intercept or misappropriate the price adjustment fund, the intercepted or misappropriated funds shall be collected by the municipal price adjustment fund management office and turned over to the special account of the municipal finance department for storage. Fifteenth in violation of the provisions of these measures, the relevant departments and units do not use the special notes printed by the financial department to collect the price adjustment fund, and the financial department shall impose a fine of 1000 yuan according to the circumstances;
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