吉林省地方税务局关于印发《欠税管理暂行办法》的通知
吉林省地方税务局
吉林省地方税务局关于印发《欠税管理暂行办法》的通知
吉地税发〔2006〕116号
各市州、县(市、区)地方税务局,省局直属税务局、稽查局:
为加强欠税管理,省局制定了《欠税管理暂行办法》,现印发给你们,请遵照执行。
附件:1、《欠税清缴计划》
2、《纳税人生产经营情况报告表》
3、《欠税人处置不动产或大额资产报告表》
4、《延期缴纳税款管理台账》
吉林省地方税务局
二○○六年十月二十日
欠税管理暂行办法
第一章 总 则
第一条 为加强欠税管理,严密税源监控和有效清缴欠税,提高税收征管质量和效率,根据《中华人民共和国税收征收管理法》(以下简称《征管法》)、《中华人民共和国税收征收管理法实施细则》(以下简称《实施细则》)和其它有关规定,制定本办法。
第二条 本办法所称欠税是指纳税人、扣缴义务人超过法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳或解缴期限而未缴纳或未解缴的税款,以及纳税担保人未按照规定的期限缴纳所担保的税款,包括:
(一)办理纳税申报后,纳税人、扣缴义务人未在税款缴纳期限内缴纳或解缴的税款;
(二)经批准延期缴纳的税款期限已满,纳税人未在批准的税款缴纳期限内缴纳的税款;
(三)税务机关、审计机关、财政机关检查已查定的应补税额,纳税人、扣缴义务人未在《税务处理决定书》规定的税款缴纳期限内缴纳的税款;
(四)税务机关依法核定纳税人的应纳税额,纳税人未在税款缴纳期限内缴纳的税款;
(五)提供纳税担保后,纳税担保人未按照规定的期限缴纳所担保的税款;
(六)其他未按规定期限缴纳或解缴的税款。
第三条 有上述欠税情形的纳税人、扣缴义务人、纳税担保人为本办法所称的欠税人。
第四条 欠缴税款滞纳金、税收罚款的管理适用本办法。
第五条 欠税管理的工作制度制定、综合协调、欠税公告发布、对欠税人实行强制执行、税收保全措施实施前的审核审批工作,由各级地方税务机关的征管部门负责;欠税的核算和分析工作由各级地方税务机关的计统部门负责;欠税涉及的行政复议、诉讼等法律事务由各级地方税务机关的政策法规部门负责;欠税的核实、清理清缴、对欠税人采取税收保全、强制执行措施的具体实施工作,由主管税务机关税源管理部门负责;打击逃避追缴欠税工作由各级稽查局负责。
上述各职能部门应建立并形成良性互动机制,及时传递和通报欠税信息及有关工作情况,形成合力,加强欠税管理。
第二章 欠税的确认和报告
第六条 主管税务机关对纳税人、扣缴义务人发生的以下情况确认欠税人和欠税金额:
(一)申报征收环节形成欠税的确认:在税款缴纳期限届满的次日,根据纳税人申报的应缴税款,与实缴税款情况进行核对,将未按期限缴纳的税款(经批准延期缴纳的税款除外)确认为欠税;
(二)延期缴纳税款形成欠税的确认:在延期缴纳期限届满的次日,根据批准的延期缴纳税款,与延期内税款的缴纳情况进行核对,将到期未缴纳的税款确认为欠税;
(三)稽查形成欠税的确认:在税款限缴期限届满的次日,根据《税务处理决定书》、《税务行政处罚决定书》等确定应补缴的税款,与实际缴纳的查补税款情况进行核对,将到期未缴纳的税款确认为欠税;
(四)核定征收形成欠税的确认:在税款缴纳期限届满的次日,根据核定应缴税款,与实际缴纳的定额税款情况进行核对,将到期未缴纳的税款确认为欠税;
(五)担保形成欠税的确认:根据纳税担保人担保的应缴税款,与担保税款的实际缴纳情况进行核对,将到期未缴纳的担保税款确认为欠税;
(六)其他情形形成的欠税必须根据具体情况在税款缴纳期限届满的次日予以确认。
第七条 主管税务机关必须在欠税确认后的15日内,向欠税人发送《税务事项告知书》,告知欠税人欠税税种、本期发生欠税金额、累计欠税余额;通知欠税人向税务机关报送欠税清缴计划及有关资料;同时告知欠税人如不及时缴清欠税和滞纳金,税务机关将要采取的监控、追缴和处罚措施等。告知方式可采取约谈送达、书面函告、数据电文等方式。主管税务机关对欠税的纳税人送达《税务事项告知书》后,要制作《税务文书送达回证》。
欠税人必须于收到《欠税告知通知书》的5日内,向主管税务机关报送《欠税清缴计划》(附件一),分期清缴金额和资金筹措情况等。
第八条 欠税人在欠税期间发生下列情形的,必须及时向主管税务机关报送以下资料:
(一)欠税金额在五万元以上的欠税人,在对其不动产或大额资产(不包括产品和原材料等资产)销售、转让、投资或者无偿赠与他人等进行处置前,必须填报《欠税人处置不动产或大额资产报告表》(附件三) ,将处置的资产名称、地点、处置方式、金额以及接受方名称、地点、联系人、联系电话等情况书面报告主管税务机关。
(二)欠税人发生解散、撤销和破产情形时,必须自解散事由发生或解散决议之日、责令关闭或吊销营业执照之日、法院受理破产裁定或批准撤销之日起5日内书面报告主管税务机关,并附报做出解散、撤销和受理破产决定的文件复印件。
报告内容包括:发生解散、撤销和破产情形的事由;发生前述情形时应缴未缴的税款、税收滞纳金、税收罚款情况及处置方案,发票结存情况及其他未了的税务事项。
(三)欠税人发生合并或分立情形时,必须自合并或分立决议之日起5日内书面报告主管税务机关,并附报做出合并、分立的决议文件复印件。
报告内容包括应缴未缴的税款、税收滞纳金、税收罚款情况及处置方案,发票结存情况及其他未了的税务事项。
(四)欠税的自然人或欠税单位的法定代表人(负责人)出境前未按照规定的期限缴纳或者解缴税款、滞纳金或者提供纳税担保的,在离境5日之前应当向主管税务机关报告。报告内容包括:出境人姓名、护照号码、出境事由、离境时间、离境口岸等。
第三章 欠税的防范和控管
第九条 如果主管税务机关有证据证明欠税人存在违犯《征管法》第六十五条规定情形的,或者其他违法行为的,主管税务机关可以依照《征管法》第七十二条规定收缴其发票或者停止向其发售发票。欠税人收回前期发生的经营收入拖欠款项,并未开具发票的,需税务机关代开发票,要依法缴纳欠缴的税款,然后向税务机关申请代开发票,主管税务机关应当为纳税人代开发票。
第十条 欠税人缴清欠税后,主管税务机关应于确认税款入库后的1日以内,恢复对欠税人正常的发票供应。
第十一条 欠税人被主管税务机关收缴发票后,以前年度为消费者事实上已经提供了劳务或销售了不动产,消费者已经结清价款,欠税人一直没有为消费者提供发票,导致消费者难以做帐务处理和办理产权。为了保障消费者利益,在消费者能够提供证据证明确实为其提供了劳务或销售了不动产,经市州局审批同意后,由主管税务机关监督纳税人为消费者开具发票。开出的金额和涉及的税款,应当由主管税务机关记录明细存档,并依法向欠税人追缴欠税。
第十二条 主管税务机关对欠税人信息资料要及时进行整理、更新。欠税人欠税信息原则上要全部录入《吉林省地方税务局税收征收管理信息系统(JTAIS)》存储,实行信息共享。
第十三条 各市州局要按月向省局上报“欠税情况统计及分析报告”,全面深入地反映本地区欠税的构成分布情况、增减变化的主要原因、监控追缴工作情况、存在的主要问题及解决措施和建议,根据重点欠税人的现状及发展趋势分析欠税清缴能力,进而对欠税清缴情况进行预测,提出下期欠税清缴计划。
第十四条 纳税人申请延期缴纳税款,主管税务机关要严格审核,对不符合规定的,通知申请人不予受理。对未经核实或不符合规定的申请,受理的主管税务机关不得上报上级税务机关。
第十五条 主管税务机关要建立分户《延期缴纳税款管理台账》(附件四),将批准延期缴纳的税款列为日常税源管理的重点内容,对纳税人的生产经营及资金运行情况进行跟踪监控,督促纳税人按期缴纳税款。纳税人未按规定期限缴纳税款的,主管税务机关要及时转为欠税处理。
《延期缴纳税款管理台账》的主要内容应包括纳税人的基本情况、延期缴纳税款批准情况、延期缴纳税款申请时的货币资金、应付职工工资、应付社会保险费情况、税款缴纳时间及税种、金额等。
第十六条 对纳税人的延期缴纳税款的审批,区级主管地税机关报市州局审核同意后报省局审批;县(市)局直接报省局审批。
第十七条 对经常变更经营场所的欠税人,主管税务机关要加强监管,限制其发票用量,防范欠税人失踪逃逸。
第十八条 主管税务机关进行纳税信用等级评定时,要将纳税人、扣缴义务人的欠税情况作为重要指标进行评定。主管税务机关应及时将纳税人、扣缴义务人的欠税信息报告纳税信用等级评审部门,由评审部门根据情况对其纳税信用等级进行调整。对在半年内未全部缴清上年度所欠税款和当年发生新欠税款当年未能全部缴清的纳税人,取消其评定A级信用等级的资格。
第十九条 税务机关要按照《欠税公告办法》公告欠税情况。缴纳欠税30%以上,余额部分提供足额纳税担保或提供补缴计划的,可以暂缓公告,但最长不得超过两个公告期。
第二十条 欠税人未缴清欠税的,税务机关不得办理注销税务登记。
第二十一条 主管税务机关应对欠税人建立分户《欠税管理档案》。《欠税管理档案》应包括《欠税人生产经营情况报告表》(附件二)、欠税台账、欠税清缴能力评估分析报告、欠税控管和追缴措施的实施等资料,详细反映欠税人的基本情况、所欠税款情况、欠税清缴计划,动态反映欠税人的生产经营、资金变动、资产处置、投资和欠税清缴情况,以及税务机关对欠税的评估分析和对欠税人所采取的监控、追缴措施等情况。
第二十二条 各地税务机关要主动与对应的国家税务机关建立工作联系,对欠税人的欠税信息及其相关信息实施交换与共享。
第四章 欠税追缴
第二十三条 纳税人缴纳欠税时要同时清缴税金和对应的滞纳金。
第二十四条 欠税人发生退税情形时,主管税务机关要先将应退税款和应退利息抵顶欠税和滞纳金,抵顶后还有余额的,方可办理退税。
第二十五条 申报期结束后,主管税务机关应及时反映逾期未缴纳税款情况,按以下规定及时向欠税人发出《限期缴纳税款通知书》,内容应包括本期未缴税金、累计欠税余额和加收滞纳金的规定,责令欠税人限期缴纳欠税:
(一)对未按规定报送清缴欠税计划的,应于清缴欠税计划报送时限期满之日起5日内向欠税人发出《限期缴纳税款通知书》;
(二)主管税务机关应自收到清缴欠税计划之日起的15日内向欠税人发出《限期缴纳税款通知书》;
第二十六条 欠税的自然人或欠税单位的法定代表人(负责人)出境前未按照规定的期限缴纳或者解缴税款、滞纳金或者提供纳税担保,并且在离境5日之前不向主管税务机关报告,主管税务机关可以通知出入境管理机关阻止其出境。
欠税人缴清欠税后,主管税务机关应于确认税款入库后的1日内,告知出境管理机关撤销阻止出境通知。
第二十七条 主管税务机关对有清缴能力的欠税人,在责令缴纳税款期限内仍未缴纳欠税的,经县以上税务局(分局)局长批准,税务机关必须于限期届满次日起30日内书面通知欠税人的开户银行或者其他金融机构从其存款中扣缴税款和滞纳金。欠税人用于支付当期职工工资和社会保险费的存款部分不得扣划。欠税人发生不可抗力灾害的,可暂缓扣款。
第二十八条 有清缴能力的欠税人没有可供扣缴的存款或存款不足以扣缴欠税的,经县以上税务局(分局)局长批准,税务机关应当扣押、查封并依法拍卖或者变卖欠税人价值相当于应纳税款和滞纳金的商品、货物或者其他财产,以拍卖或者变卖所得抵缴欠税和滞纳金。一次执行未能保障欠税全部入库时,可多次实施强制执行措施。
第二十九条 财产被查封、扣押后,主管税务机关应当在查封后两个月内开始拍卖或变卖被查封、扣押的财产。欠税人在拍卖前缴清欠税和有关费用的,经县以上税务局(分局)局长批准,可停止执行强制执行措施。
第三十条 冻结纳税人的银行存款及其他资金的期限不得超过六个月,查封、扣押动产的期限不得超过一年,查封不动产、冻结其他财产权的期限不得超过二年。法律、司法解释另有规定的除外。
第三十一条 强制执行措施需延长期限的,主管地税机关应当在查封、扣押、冻结期限届满前办理续行查封、扣押、冻结手续,续行期限不得超过前款规定期限的二分之一。
查封、扣押、冻结期限届满,未办理延期手续的,查封、扣押、冻结的效力消灭。
第三十二条 欠税人的债权超过半年不予行使又无正当理由的,或欠税人放弃到期债权、无偿转让财产,或以明显不合理低价转让财产的,主管地税机关可以在调查取证后向人民法院提请行使代位权或撤消权。
第三十三条 欠税人发生破产、解散情形的,主管税务机关应及时向清算机构书面提出清偿欠税要求,依法主张税收优先权,按照法定偿债程序将欠税征缴入库。
第三十四条 欠税人发生合并情形时,未缴清欠税的,由合并后的纳税人履行其欠税、滞纳金、罚款的缴纳义务。
欠税人有分立情形,分立时未缴清欠税的,由分立后的纳税人对未履行的欠税义务承担连带责任,税务机关有权向分立后的任何一个纳税人追缴其欠税、滞纳金。
第五章 欠税考核
第三十五条 各级地方税务机关要加强对下级的欠税考核。
第三十六条 省局对各市州局的陈欠税款压缩率,按照每年确定的目标实施考核。
陈欠税款压缩率=当年陈欠税款入库额\全部陈欠税款额
“全部陈欠税款额”是指各市州局、县(市、区)局在本年度以前发生的全部欠税,经省局审核批准后,可以剔除下列金额:
1、经各级人民法院正式判决破产的欠税人发生的陈欠税额;
2、经省、市、县国资委批准已经完成改制或正在进行改制的国有企业和符合改制规定的集体企业发生的陈欠税额;
3、事实上已经脱管或者逃逸5年以上的欠税人(按照自然年度计算),经省局批准确认后,其发生的陈欠税额。
4、其它经省局批准确认可以剔除的陈欠税额。
第三十七条 省局对各市州局的新欠税款发生率,按照每年确定的目标实施考核。
新欠税款发生率=当年新发生欠税额\当年实现的全部税收入额
当年新发生欠税额经省局审核批准后,可以剔除下列金额:
1、经各级人民法院判决破产的欠税人发生的新欠税额;
2、经省、市、县国资委批准已经完成改制或正在进行改制的国有企业和符合改制规定的集体企业发生的新欠税额;
3、经省局批准确认可以剔除的其它新欠税额。
第六章 责任追究
第三十八条 欠税人未按规定报送《欠税人生产经营情况月度报告表》、《欠税清缴计划》等资料,在处分大额资产、解散、撤销、破产或合并分立前未依法履行报告义务或未按照税务机关的要求提供有关资料的,依照《征管法》第六十二条的规定处理。
第三十九条 纳税人未如实核算或虽如实核算应纳税款,但故意不申报或虚假申报、不缴或少缴应纳税款的,依照《征管法》第六十三条的规定处理。
第四十条 税务人员有下列行为之一的,应当对其进行批评教育或责令其作出书面检查,可并处50元以上,200元以下的经济惩戒:
(一)应当代开、监开发票而不代开、监开发票;
(二)对欠税人不按规定及时停供发票;
(三)对纳税人发生的欠税不到实地进行调查核实;
(四)对欠税信息不按规定及时录入税收征管信息系统。
第四十一条 税务人员有下列行为之一的,应当责令其作出书面检查或予以通报批评,取消其当年评选先进工作者和优秀公务员的资格,可并处200元以上,400元以下的经济惩戒:
(一)对欠税人不按规定发出《限期缴纳税款通知书》;
(二)扣押的财产逾期不处理;
(三)对欠税人不采取税收保全措施或强制执行措施;
(四)未及时通知欠税人开户银行扣缴税款及滞纳金;
(五)扣划欠税人用于支付当期职工工资和社会保险费的存款;
(六)欠税人发生不可抗力灾害,未执行暂缓扣款规定,对欠税人恢复生产经营造成困难;
(七)欠税人缴清欠税和滞纳金并已确认入库,不及时告知出入境管理机关撤销阻止出境通知。
第四十二条 税务人员有下列行为之一的,应当予以通报批评或责令待岗,取消其当年评选先进工作者和优秀公务员的资格,可并处400元以上,600元以下的经济惩戒:
(一)隐瞒欠税不报或者不如实上报;
(二)对缓征税款不及时采取措施催缴入库形成欠税。
第四十三条 欠税人未缴清欠税、滞纳金、罚款,主管税务机关为其办理注销税务登记,致使欠税人逃逸,造成国家税款流失并无法挽回经济损失,数额特别巨大,对直接责任人员移送司法机关,依法追究刑事责任。
第七章 附 则
第四十四条 本办法规定的期限以工作日计算,不含法定休假日。
第四十五条 各市州局可根据本办法制定具体操作规范。
第四十六条 本办法自2006年11月1日起施行。
第四十七条 本办法由吉林省地方税务局负责解释。此前有关规定与本办法不一致的,均按本办法执行。
PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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