Article 1 Self-inspection report on bill management and use
According to the requirements of the Ministry of Construction and the Ministry of Finance (20xx) No.37 document, in order to further strengthen the management of bills and standardize the use of bills of the Association, the relevant information is hereby notified as follows: According to the Notice of the Ministry of Finance on the Use of Bills by Private Non-enterprise Units (Caizongzi (20xx) No.76), the business scope of private non-enterprise units is voluntary paid services, which is not mandatory and does not reflect government behavior. Therefore, its charges are not administrative fees, and tax invoices should be used instead of administrative bills. Private non-enterprises refer to social organizations engaged in non-profit social service activities organized by enterprises, institutions, social organizations, other social forces and individual citizens using non-state-owned assets.
According to the above relevant regulations and the spirit of the documents of People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China 1997/63 and People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China 1997/75, the Association belongs to a social group engaged in non-profit social service activities. The Association implements Document No.95 issued by the People's Republic of China (20xx), and uses a unified "unified membership fee receipt of the National Association" to collect membership fees according to the standard. Other items that do not belong to financial funds shall be charged by the association according to the relevant national financial system, and the "special tax invoices for service industry, entertainment industry, culture and sports industry in Beijing" shall be arranged for use.
Article 2 Self-inspection report on bill management and use
Xingqing district Finance Bureau: According to the spirit of Yinfa [XX] No.22 document, our bureau made a serious self-inspection on the administrative fees and financial bill management during the period from XX 65438+ 10/to XX 65438+February 3 1. The self-inspection situation is hereby notified as follows:
First, attach great importance to and seriously carry out self-inspection work.
After receiving the financial documents, the staff carefully understood the spirit of the documents, conducted a strict' self-inspection' on the management and use of bills from June 1 day to February 1 day, and carefully filled out the "Self-inspection Form for Administrative Fees and Financial Bills Management" to ensure that the number of bills collected and the income figures were clear.
Two, strictly implement the financial management system and bill management system.
From XX to XX, our company strictly implemented the financial and bill management system, and there were no irregularities such as off-balance-sheet accounts and small coffers, and all the money received was paid into the account in time. When toll collectors collect toll bills, bill managers shall register the quantity, par value and bill number in detail. When collecting fees, the drawer and the toll collector shall be separated, and the cash collected shall be handed over to the bank in time. In the process of bill cancellation and review, only the face value is completely consistent with the actual cash received can the bill be cancelled, and the separation of duties system is strictly implemented. Keep the stub properly. When destroying bills, they shall be registered and reported to the finance department at the same level, and shall be uniformly destroyed by the finance department. If there is any invalid bill, it must be filled in triplicate before it can be invalid. The receipt lost in XX years has been declared invalid in newspapers and periodicals, and this matter has been dealt with in the audit. In terms of fees, according to the items stipulated in the charging license issued by xingqing district, there is no phenomenon of adding items, expanding the scope, raising the charging standards and charging fees without authorization, and the income strictly follows the provisions of "two lines of revenue and expenditure" and does not take cash.
In this self-inspection, we found some mistakes in bill management. In the future work, we will strictly implement the bill management system and strive to do this work well.
Article 3 Self-inspection report on bill management and use
According to the spirit of "Notice of Shaoyang County Finance Bureau on Carrying out Annual Inspection of 20XX Financial Bills" (Shao Caifa [20XX] No.2), the county statistics bureau attached great importance to it, and the top leader personally arranged it, with the financial leaders in charge taking the lead, the unit accountant and bill administrator being specifically responsible, and the unit cashier cooperating, and made a strict and meticulous self-examination of 20xx financial bills. The self-inspection is now reported as follows: 1. Use of bills.
20XX * * * received 24 financial bills, including the special receipt for non-tax revenue in Hunan Province 18, and the invoiced amount was 66,600 yuan (training fee for statistical annual report). The income was turned over to the non-tax revenue management bureau in June of 20XX, and the bills were written off; Two general payment books (centralized remittance and payment) for non-tax revenue in Hunan Province, with the invoiced amount of 66,600 yuan (used to pay the training fee of our statistical annual report), and the bills have been written off; Two general payment books (centralized remittance and payment) for non-tax income in Hunan Province, with the invoiced amount of 33,000 yuan (statistical law enforcement confiscation income), and the income of 65,438+February has been turned over to the non-tax bureau, and the bills have been written off; There are two receipts for current settlement of administrative institutions in Hunan Province, one of which was received at the beginning of 20XX, submitted to the non-tax bureau for verification in June+February, 5438, and the other was received at the end of February, 20XX, 65438+February, and is now kept by the unit.
Second, the bill management situation
1, personnel management. It is clear that the unit accountant is responsible for the receipt, storage, issuance and verification of bills, the competent financial leader and the unit cashier are responsible for supervision, bill management is divided and coordinated, and financial bills are checked regularly, so that the work is orderly.
2. Write off in time. The bureau requires that all fees and charges must be turned over to the finance in time, financial bills should be turned over to the non-tax bureau for verification in time, 20XX statistical training fees and statistical law enforcement fines and confiscations from the county bureau of statistics should be turned over to the finance in time, and special receipts for non-tax income in Hunan Province, general payment books for non-tax income in Hunan Province and settlement receipts between administrative institutions in Hunan Province should be turned over to the non-tax bureau for verification in time.
3. Standardize management. Establish, improve and strictly implement the financial bill management system. The bills shall be properly kept by special personnel, and no financial bills are damaged or lost. Bill issuance and income items and standards are strictly implemented in accordance with financial regulations.
Because the unit accountant just took over the financial work, the business is not skilled enough, and there are some shortcomings in bill management. In 20XX, our bureau will further strengthen business training, clarify work responsibilities, improve working mechanism and improve the management level of financial bills.
Article 4 Self-inspection report on bill management and use
With the support, care and specific guidance of the Municipal Bureau of Non-tax Revenue, and under the correct leadership of the County Finance Bureau, the management of non-tax revenue bills in our county carried out a comprehensive self-examination and inspection of the management of non-tax revenue bills in the county at the beginning of 20XX according to the regulations on the management of non-tax revenue in Hunan Province, the measures for the management of non-tax revenue bills in Hunan Province and the notice of Changsha Municipal Bureau of Non-tax Revenue on the management of non-tax revenue 15. According to the unified deployment of the county finance bureau and the actual situation of the non-tax revenue management bureau, the working system and post responsibilities of the non-tax revenue management bureau in Wangcheng County are formulated, which are divided into ten parts, namely, learning system, clean government system, supervision and inspection system, bill management system, financial management system, inspection and supervision post responsibilities, bill management post responsibilities, collection management post responsibilities, income planning post responsibilities and office post responsibilities, and strive to achieve administration and management according to law.
Second, pay close attention to basic work and standardize bill management. First, in accordance with the Measures for the Administration of Non-tax Revenue Bills in Hunan Province and related regulations, establish and improve the systems of receipt and purchase, receipt and distribution, storage, verification, destruction, annual inspection and audit of bills, and adhere to the management system of separation of special personnel, special accounts, special warehouses, counters and tickets. The financial bills are managed by computer, and the bill account records are complete and complete. Second, timely and accurately formulate plans for the use of financial bills and strictly implement them, and issue bills according to regulations. Third, each collecting unit or collecting non-tax revenue uses the non-tax revenue bills produced by the Ministry of Finance uniformly printed by the financial department of Hunan Provincial People's Government to apply to the county non-tax revenue management bureau. There is no phenomenon of printing bills privately, misusing bills or issuing bills privately. Fourth, through the unit's "Financial Bills and Income Payment Sheet" and accounting review, financial plan verification and tax collection inspection, non-tax revenue bills have realized the synchronization of ticket collection, limited supply, payment of old and new, and payment of tickets. Fifth, set up bill general ledger, subsidiary ledger and collecting subsidiary ledger, register and check in time, ensure the receipt, sale and storage of bills are clear, and provide fast and high-quality services for all collecting units to use tickets. Sixth, the bill destruction procedures are complete. The obsolete and expired blank bills in stock, unused obsolete bills purchased by bill users, and bills that have reached the preservation period and applied for destruction are all sorted out and catalogued according to regulations and destroyed according to procedures.
Third, focus on inspection and daily inspection, and comprehensively strengthen the management of non-tax revenue in our county. First, improve the supervision system of non-tax revenue declaration, inspection, rewards and punishments, accountability, etc., strengthen the supervision and inspection of departments and non-tax revenue collection, and ensure the implementation of the policy of separating revenue from expenditure and the implementation of the annual budget. Second, according to the Regulations on the Administration of Non-tax Revenue in Hunan Province and the Interim Measures for the Inspection of Non-tax Revenue in Hunan Province, from mid-June to the end of August, the financial bills of 19 townships and 22 county-level collecting units were comprehensively inspected. The third is to carry out special research. Due to the special geographical location of our county, there are 7 townships in the county belonging to the lake area. According to the regulations of the superior county government, the lake area can charge farmers for agricultural discharge electricity before 2007. Our bureau conducted a special investigation on the use, collection, management and use of tickets for agricultural sewage charges in seven towns including Dongcheng, Qiaokou, Pingtang, Jinggang, Getang, Xinkang and T-shaped, which are involved in the overall management of agricultural sewage charges.
Fourth, do a good job in annual inspection and never go through the motions. From 20XX 165438+ 10 to 65438+February, our county conducted a comprehensive annual inspection of 193 bill purchasing units. First, review the legitimacy of the documents purchased by the collecting unit, including verifying the original license for charging, and sending a copy to the inspection team; Standardize the use, and check whether there are cases of charging bills at will or charging fees beyond the standard and scope; Whether there are mixed bills or mixed bills. The second is to review the implementation of the two lines of revenue and expenditure of the collecting unit. The third is the handling of lost or damaged bills. The fourth is to examine whether the bill amount is consistent with the financial situation.
Problems existing in verb (abbreviation of verb) and its rectification measures. Because the bill administrator of the collecting unit does not understand, individual units are not standardized in filling in the bill, if they do not fill in the audit card as required; Individual units do not fill in bills carefully, resulting in bills waste; Individual towns and villages use current receipts to collect non-tax revenue. In view of the above problems, put forward rectification measures, suggestions and write investigation reports, effectively strengthen measures, strengthen management, self-check and self-correct, rectify in place, and realize source control.