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the Government of the People's Republic of China，Government of the United Kingdom of Great Britain and Northern


JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC　OF CHINA ON THE QUESTION OF HONG KONG


WHOLE DOCUMENT
　　
　　Government of the United Kingdom of Great Britain and Northern
Ireland
　　the Government of the People's Republic of China　have　reviewed　
with
　　sfaction the friendly relations existing between the　two　
Governments
　　peoples in recent years and agreed that a proper negotiated
settlement
　　he question of Hong Kong, which is left over from the　past,　is　
con-
　　ve to the maintenance of the prosperity and stability of Hong Kong
and
　　he further strengthening and development of the relations between　
the
　　countries on a new basis. To this end, they have, after talks　
between
　　delegations of the two Governments, agreed to declare as follows:
　　
　　he Government of the People's　Republic　of　China　declares　
that　to
　　ver the Hong Kong area (including Hong Kong Island,　Kowloon　and　
the
　　Territories, hereinafter referred to　as　Hong　Kong)　is　the　
common
　　ration of the entire Chinese people, and that it has decided to
resume
　　exercise of sovereignty over Hong Kong with effect from 1 July
1997.
　　
　　he Government of the United Kingdom declares that it will restore
Hong
　　to the People's Republic of China with effect from 1 July 1997.
　　
　　he Government of the People's Republic　of　China　declares　
that　the
　　c policies of the People's Republic of China regarding Hong　Kong　
are
　　ollows:
　　Upholding national unity and territorial integrity and taking　
account
　　he history of Hong Kong and its realities, the　People's　
Republic　of
　　a has decided to establish,　in　accordance　with　the　
provisions　of
　　cle 31 of the Constitution of the People's Republic of China,　a　
Hong
　　Special　Administrative　Region　upon　resuming　the　
exercise　 of
　　reignty over Hong Kong.
　　The Hong Kong Special Administrative Region will be directly
under the
　　ority of the Central People's Government of the People's　
Republic　of
　　a. The Hong Kong Special　Administrative　Region　will　enjoy　
a　high
　　ee of autonomy, except in foreign and defence affairs　which　are　
the
　　onsibilities of the Central People's Government.
　　The Hong Kong　Special　Administrative　Region　will　be　
vested　with
　　utive, legislative and independent judicial power, including　
that　of
　　l adjudication. The laws currently in force in Hong Kong　will　
remain
　　cally unchanged.
　　The Government of the Hong Kong Special Administrative Region
will　be
　　osed of local inhabitants. The chief executive will　be　
appointed　by
　　Central People's Government on the basis of the results　of　
elections
　　onsultations to be held locally. Principal officials will be
nominated
　　he chief executive of the Hong Kong Special Administrative Region　
for
　　intment by　the　Central　People's　Government.　Chinese　and　
foreign
　　onals previously working in the public　and　police　services　
in　the
　　rnment departments of Hong Kong may remain in employment. British　
and
　　r foreign nationals may also be employed to serve as advisers or　
hold
　　ain public posts in government departments of the　Hong　Kong　
Special
　　nistrative Region.
　　The current social and economic　systems　in　Hong　Kong　will　
remain
　　anged, and so will the　life-style.　Rights　and　freedoms,　
including
　　e of the person, of speech, of the press, of assembly, of
association,
　　ravel, of　movement,　of　correspondence,　of　strike,　of　
choice　of
　　pation, of academic research and of religious belief will　be　
ensured
　　aw in the Hong Kong Special Administrative Region.　Private　
property,
　　rship of enterprises, legitimate　right　of　inheritance　and　
foreign
　　stment will be protected by law.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　ee port and a separate customs territory.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　nternational financial centre, and its markets for　foreign　
exchange,
　　, securities and futures will continue. There will　be　free　
flow　of
　　tal. The Hong Kong dollar will continue to circulate and remain
freely
　　ertible.
　　The Hong Kong Special　Administrative　Region　will　have　
independent
　　nces. The Central People's Government will not levy taxes on the　
Hong
　　Special Administrative Region.
　　
　　The Hong Kong Special Administrative　Region　may　establish　
mutually
　　ficial economic relations with the United Kingdom and other
countries,
　　e economic interests in Hong Kong will be given due regard.
　　Using　the　name　of　"Hong　Kong,　China",　the　Hong　Kong　
Special
　　nistrative Region may on its own maintain　and　develop　
economic　and
　　ural relations and conclude relevant agreements with　states,　
regions
　　relevant international organizations.　The Government of the
Hong Kong
　　ial Administrative Region may on its own issue　travel　
documents　for
　　y into and exit from Hong Kong.
　　The　maintenance　of　public　order　in　the　 Hong　 Kong　
Special
　　nistrative Region will be the responsibility of the Government
of　the
　　Kong Special Administrative Region.
　　The above-stated basic policies of the　People's　Republic　of　
China
　　rding Hong Kong and the elaboration of them in Annex I to　this　
Joint
　　aration will be stipulated, in a Basic Law of the　Hong　Kong　
Special
　　nistrative Region of the People's Republic of China, by　the　
National
　　le's Congress of the People's Republic of China, and they will　
remain
　　anged for 50 years.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, during the transitional period
between the
　　of the entry into force of this Joint Declaration and 30　June　
1997,
　　Government　of　the　United　Kingdom　will　be　responsible　
for　the
　　nistration of Hong Kong with the object of maintaining and　
preserving
　　economic prosperity and social stability; and that the　
Government　of
　　People's　Republic　of　China　will　give　its　cooperation　
in　this
　　ection.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, in order to ensure a　smooth　
transfer　of
　　rnment in 1997, and with a view to　the　effective　
implementation　of
　　Joint Declaration, a Sino-British Joint Liaison Group will be set　
up
　　this Joint Declaration　enters　into　force;　and　that　it　
will　be
　　blished and will function in accordance with the provisions　of　
Annex
　　o this Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that land leases in Hong Kong and other　
related
　　ers will be dealt with in accordance with the provisions of Annex　
III
　　his Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China agree to implement the preceding　declarations　
and　the
　　xes to this Joint Declaration.
　　
　　his Joint Declaration is subject to ratification and shall enter　
into
　　e on the date of the exchange of instruments　of　ratification,　
which
　　l take place in Beijing before 30 June 1985.　This　Joint　
Declaration
　　its Annexes shall be equally binding.　Done in duplicate at
Beijing on
　　ecember 1984 in the English and Chinese languages,　both　texts　
being
　　lly authentic.
　　the　　　　　　　　　　　　　　　　　 For the
　　rnment of the United Kingdom　　　　　Government of the
　　reat Britain and Northern Ireland　　 People's Republic of China
　　rate Thatcher　　　　　　　　　　　　 Zhao Ziyang
　ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF　
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
　　
　　Government of the People's Republic　of　China　elaborates　the　
basic
　　cies of the People's Republic of China regarding Hong Kong as set　
out
　　aragraph 3 of the Joint Declaration of the Government　of　the　
United
　　dom of Great Britain and Northern Ireland and the　Government　of　
the
　　le's Republic of China on the Question of Hong Kong as follows:
　　
　　
　　Constitution of the People's Republic of China stipulates　in　
Article
　　hat "the state　may　establish　special　administrative　
regions　when
　　ssary. The systems to be instituted in special administrative　
regions
　　l be prescribed by laws enacted by the National People's　
Congress　in
　　light of the specific conditions." In accordance　with　this　
Article,
　　People's Republic of China shall, upon the resumption of the　
exercise
　　overeignty over Hong Kong on 1 July　1997,　establish　the　Hong　
Kong
　　ial Administrative Region of the People's　Republic　of　China.　　
The
　　onal People's Congress of the People's Republic of China　shall　
enact
　　promulgate a Basic Law of the Hong Kong Special Administrative　
Region
　　he People's Republic of China (hereinafter referred to　as　the　
Basic
　　in accordance with the　Constitution　of　the　People's　
Republic　of
　　a, stipulating that after the establishment of the Hong　Kong　
Special
　　nistrative Region the socialist system and　socialist　policies　
shall
　　be practised in the Hong Kong Special Administrative Region　and　
that
　　Kong's　previous　capitalist　system　and　life-style　shall　
remain
　　anged for 50 years.
　　Hong Kong Special Administrative Region shall be　directly　
under　the
　　ority of the Central People's Government of the People's　
Republic　of
　　a and shall enjoy a high degree of autonomy. Except　for　foreign　
and
　　nce affairs which are the responsibilities　of　the　Central　
People's
　　rnment, the Hong Kong Special Administrative Region　shall　be　
vested
　　executive, legislative and independent judicial power, including
that
　　inal adjudication. The Central People's Government shall
authorise the
　　Kong Special Administrative　Region　to　conduct　on　its　own　
those
　　rnal affairs specified in Section XI of this Annex.
　　government and legislature of the　Hong　Kong　Special　
Administrative
　　on shall be composed of local inhabitants. The chief executive
of　the
　　Kong Special Administrative Region shall be selected by　
election　or
　　ugh consultations　held　locally　and　be　appointed　by　the　
Central
　　le's Government. Principal officials (equivalent to Secretaries)
shall
　　nominated　by　the　chief　executive　of　 the　 Hong　 Kong　
Special
　　nistrative Region and appointed by the　Central　People's　
Government.
　　legislature of the Hong Kong Special Administrative　Region　
shall　be
　　tituted by elections. The executive authorities shall abide by
the law
　　shall be accountable to the legislature.
　　ddition to Chinese, English may also be used in organs　of　
government
　　in the courts in the Hong Kong Special Administrative Region.
　　t from displaying　the　national　flag　and　national　emblem　
of　the
　　le's Republic of China, the Hong Kong　Special　Administrative　
Region
　　use a regional flag and emblem of its own.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　laws previously in force in Hong Kong (i. e. the common law, rules　
of
　　ty, ordinances, subordinate legislation and customary　law)　
shall　be
　　tained, save for any that contravene the Basic Law and subject
to　any
　　dment by the Hong Kong Special Administrative Region legislature.　
The
　　slative power of the Hong Kong Special Administrative Region
shall　be
　　ed in the Legislature of the Hong Kong Special Administrative　
Region.
　　legislature may on its own authority enact laws in accordance with
the
　　isions of the Basic Law and legal procedures, and report them　to　
the
　　ding Committee of the National People's Congress for the record.　
Laws
　　ted by the legislature which are in accordance with the Basic Law　
and
　　l procedures shall be regarded as valid.
　　laws of the Hong Kong Special Administrative Region shall be the
Basic
　　and the laws previously in force in Hong Kong and laws enacted
by the
　　Kong Special Administrative Region legislature as above.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　judicial system previously practised in Hong Kong shall be　
maintained
　　pt for those changes consequent upon the vesting in the courts
of　the
　　Kong　Special　Administrative　Region　of　 the　 power　 of　
final
　　dication.
　　cial power in the Hong Kong Special　Administrative　Region　
shall　be
　　ed in the courts of the Hong Kong Special Administrative　Region.　
The
　　ts shall exercise judicial　power　independently　and　free　
from　any
　　rference. Members of the judiciary shall be immune from　legal　
action
　　espect of their judicial functions. The courts shall decide　
cases　in
　　rdance with the laws of the Hong Kong　Special　Administrative　
Region
　　may refer to precedents in other common law jurisdictions.　
Judges　of
　　Hong Kong Special Administrative Region courts shall be　
appointed　by
　　chief executive of the Hong Kong Special Administrative Region　
acting
　　accordance　with　the　recommendation　of　an　independent　
commission
　　osed of local judges, persons from　the　legal　profession　and　
other
　　ent persons. Judges shall be chosen by　reference　to　their　
judicial
　　ities and may be recruited from　other　common　law　
jurisdictions.　A
　　e may only be removed for inability to discharge the functions
of　his
　　ce, or for misbehaviour, by the　chief　executive　of　the　
Hong　Kong
　　ial Administrative Region acting in accordance with the
recommendation
　　tribunal appointed by the chief judge of the court of　final　
appeal,
　　isting of not　fewer　than　three　local　judges.　
Additionally,　the
　　intment or removal of principal judges (i. e.　those　of　the　
highest
　　) shall be made by the chief executive with　the　endorsement　of　
the
　　Kong Special Administrative Region legislature and　reported　
to　the
　　ding Committee of the National People's Congress for the　record.　
The
　　em of appointment and removal of judicial officers other　than　
judges
　　l be maintained.
　　power of final judgment of the Hong Kong Special Administrative
Region
　　l be vested in the court of final appeal　in　the　Hong　Kong　
Special
　　nistrative Region, which may as　required　invite　judges　from　
other
　　on law jurisdictions to sit on the court of final appeal.
　　osecuting authority of the Hong　Kong　Special　Administrative　
Region
　　l control criminal prosecutions free from any interference.
　　he basis of the system previously operating in　Hong　Kong,　the　
Hong
　　Special Administrative　Region　Government　shall　on　its　
own　make
　　ision for local lawyers and lawyers from outside the Hong Kong
Special
　　nistrative Region to work　and　practise　in　the　Hong　Kong　
Special
　　nistrative Region.
　　Central People's Government shall assist or authorise　the　Hong　
Kong
　　ial Administrative Region Government to make appropriate　
arrangements
　　reciprocal juridical assistance with foreign states.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　ic　servants　previously　serving　in　Hong　Kong　in　all　
government
　　rtment, including the police department, and members of the　
judiciary
　　all　remain　in　employment　and　continue　their　service　
with　pay,
　　wances, benefits and conditions of service　no　less　
favourable　than
　　re. The Hong Kong Special Administrative Region government　
shall　pay
　　uch persons who retire or complete their　contracts,　as　well　
as　to
　　e who have retired before 1 July 1997, or　to　their　dependants,　
all
　　ions, gratuities, allowances and benefits due to them on terms
no less
　　urable than before, and irrespective of their nationality or
place　of
　　dence.
　　Hong Kong Special Administrative Region Government may employ　
British
　　other foreign nationals previously serving in the　public　
service　in
　　Kong, and may recruit British and　other　foreign　nationals　
holding
　　anent identity cards of the Hong Kong Special Administrative
Region to
　　e as　public　servants　at　all　levels,　except　as　heads　
of　major
　　rnment　departments　(corresponding　to　branches　or　
departments　at
　　etary level) including the police department, and as deputy　
heads　of
　　of those departments.　The Hong Kong　Special　Administrative　
Region
　　rnment may also employ British and other foreign nationals as
advisers
　　overnment departments and, when there is a need, may recruit
qualified
　　idates from outside the Hong Kong　Special　Administrative　
Region　to
　　essional and technical posts　in　government　departments,　
The　above
　　l be employed only in their　individual　capacities　and,　like　
other
　　ic　servants,　shall　be　responsible　to　the　 Hong　 Kong　
Special
　　nistrative Region Government.
　　appointment and promotion of public servants shall be on the basis　
of
　　ifications, experience and ability. Hong　Kong's　previous　
system　of
　　uitment, employment, assessment, discipline, training　and　
management
　　the public service (including special bodies for appointment, pay　
and
　　itions of service) shall, save for any provisions providing
privileged
　　tment for foreign nationals, be maintained.
　　
　　
　　Hong Kong Special Administrative Region shall deal　on　its　own　
with
　　ncial matters, including disposing　of　its　financial　
resources　and
　　ing up its budgets and its　final　accounts.　The　Hong　Kong　
Special
　　nistrative Region shall report its budgets and final accounts　to　
the
　　ral　People's　Government　for　the　record.　 The　Central　
People's
　　rnment shall not levy taxes on the Hong　Kong　Special　
Administrative
　　on.　The　Hong　Kong　Special　Administrative　Region　shall　
use　its
　　ncial revenues exclusively for its own purposes and they shall
not　be

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安徽省安庆市人民政府


宜政发〔2005〕5号



关于印发《安庆市政府非税收入管理办法》的通知

各县(市)、区人民政府，市政府各部门、各直属机构：
《安庆市政府非税收入管理办法》已经2005年1月8日市人民政府第13次常务会议通过，现印发给你们，请认真贯彻执行。

安庆市人民政府
二○○五年一月十四日

安庆市政府非税收入管理办法

第一章总则
第一条为了规范政府非税收入管理，加强政府宏观调控，促进经济和社会发展，根据国家有关法律、法规和政策规定，结合我市实际，制定本办法。
第二条本办法适用于市本级政府非税收入的征收管理、预算管理、票据管理及监督检查。
第三条本办法所称政府非税收入，是指各级国家机关、事业单位、社会团体及其他组织依据有关法律、法规和政策规定，履行管理职能、行使国有资产或国家资源所有权、提供特定公共服务或准公共服务征收或收取的税收以外的财政资金，包括：
（一）行政事业性收费；
（二）政府性基金；
（三）国有资产或国有资源有偿使用收入；
（四）国有资本经营收益；
（五）彩票公益金；
（六）罚没收入；
（七）以政府名义接受的捐赠收入；
（八）主管部门集中收入；
（九）政府财政资金产生的利息收入；
（十）其他政府非税收入。
社会保障基金、住房公积金不纳入政府非税收入管理范围。
第四条政府非税收入是财政收入的组成部分。政府非税收入纳入财政预算，实行综合预算管理。
第五条市财政部门是政府非税收入的主管部门，其所属的政府非税收入管理机构负责政府非税收入征收管理的具体工作。
市审计、价格、监察、人民银行等部门根据各自职责，做好政府非税收入的有关监督管理工作。
第二章征收管理
第六条政府非税收入按照下列规定征收或者收取；
（一）行政事业性收费根据法律、法规、国务院、省人民政府或省级以上人民政府财政、价格部门的规定征收；
（二）政府性基金依据法律、行政法规、国务院或者财政部的规定征收；
（三）国有资产和国有资源有偿使用收入，国有资本经营收益，依据法律、法规、规章和规定征收或者收取；
（四）彩票公益金依据国务院和财政部的规定收取；
（五）罚没收入依据《中华人民共和国行政处罚法》和其他有关法律、法规、规章的规定收取；
（六）其他政府非税收入，依据法律、法规、规章和国务院、财政部或省人民政府的有关规定收取。
第七条法律、法规、规章规定了征收或者收取部门、单位（以下统称执收单位）的政府非税收入项目，由法定执收单位征收或者收取；法定执收单位根据法律、法规、规章和规定委托其他单位征收或者收取的，应当报市财政部门备案。
法律、法规、规章没有规定执收单位的政府非税收入项目，由市财政部门征收或者收取；尚不具备直接征收或者收取条件的，市财政部门可以委托有关单位征收或者收取。
第八条执收单位应当向社会公布由本执收单位负责征收或者收取的政府非税收入项目及其依据、范围、标准、时间、程序。
第九条执收单位应当依照本办法第六条的规定征收或收取政府非税收入，不得多征、少征或者擅自减征、免征。
缴款义务人确因特殊情况需要缓缴、减缴、免缴政府非税收入，且符合缓缴、减缴、免缴条件的，可以提出书面申请，经执收单位审核后，按照批准权限办理。
第十条政府非税收入实行收缴分离制度。未经市财政部门批准，执收单位或受委托单位不得当场收取政府非税收入现款，法律、法规、规章另有规定的除外。
第十一条政府非税收入代收机构由财政部门会同金融主管部门确定并向社会公告。有代理收付款业务的商业银行可以作为政府非税收入的代收机构。
第十二条市财政部门应当在代收机构开设政府非税收入汇缴结算账户，用于归集、记录、结算政府非税收入款项。
执收单位不得擅自开设政府非税收入账户或过渡性账户。
第十三条执收单位应当向缴款义务人开具“政府非税收入一般缴款书”。其中属于罚款的，由作出罚款决定的行政机关向缴款义务人出具“行政处罚决定书”。
缴款义务人应当按照执收单位规定的时间、数额，到指定的代收机构将有关款项缴入政府非税收入汇缴结算账户。
第十四条缴入政府非税收入汇缴结算账户的待结算资金，符合返还条件的，缴款义务人可以向执收单位提出返还申请，由执收单位签署意见，经市财政部门审核确认后返还缴款义务人。执收单位或者受委托单位依法当场收取政府非税收入现款的，应当在4日内到代收机构将所收款项全额缴入政府非税收入汇缴结算账户。法律、法规、规章另有规定的，从其规定。执收单位或者受委托单位不得隐匿、转移、截留、坐支、挪用、私分政府非税收入款项，或者将政府非税收入款项存入政府非税收入汇缴结算账户以外的其他账户。
第三章预算管理
第十五条政府非税收入，由市人民政府按照预算管理法律、法规等有关规定，统筹安排、使用；有法定专门用途的，应当专款专用。
第十六条市财政部门应当将政府非税收入汇缴结算账户内的资金，按照收入级次和规定的科目类别定期划解国库或者财政专户，不得拖延、滞压、挪用。
第十七条政府非税收入上下级分成比例，按照下列规定办理：
（一）涉及省级与市、县级分成的，分成比例按照省级以上人民政府或省级以上人民政府财政部门的规定办理。
（二）涉及市本级部门、单位之间分成的，分成比例按照市人民政府或市财政部门的规定办理。
第十八条上下级分成的政府非税收入，应当按照本办法第十七条规定的比例，通过政府非税收入汇缴账户定期划解、结算，不得拖延、滞压、截留。
执收单位不得以任何形式将政府非税收入资金直接缴付上级执收单位或者拨付下级执收单位。
第十九条政府非税收入征收管理经费，由市财政部门核定，并纳入预算，统一安排。
第四章票据管理
第二十条执收单位征收政府非税收入，应当使用省人民政府财政部门统一印制的政府非税收入票据。市财政部门具体负责市级政府非税收入票据的管理工作，并依据国家和省有关规定制定票据管理的具体办法。
第二十一条执收单位或者受委托单位依法当场收取政府非税收入现款的，应当向缴款义务人出具政府非税收入票据。
第二十二条执收单位或者受委托单位使用的政府非税收入票据，按照财务隶属关系向市财政部门领购。
执收单位或者受委托单位应当建立健全政府非税收入票据领用、保管、缴销、审核等制度，保证政府非税收入票据安全。遗失政府非税收入票据的，应当及时报告市财政部门，由市财政部门审核后公告作废。
第二十三条禁止政府非税收入票据使用中的下列行为：
（一）转让、出借、代开政府非税收入票据；
（二）擅自印刷或者伪造政府非税收入票据；
（三）使用非法票据或者不按照规定开具政府非税收入票据；
（四）其他不符合票据管理规定的行为。
第五章监督检查
第二十四条市财政部门应当加强政府非税收入征收或者收取、使用、管理的日常监督和专项稽查，及时依法查处政府非税收入管理中的违法行为。有关单位应当如实提供账册、报表、票据等有关资料，如实反映情况，接受市财政部门监督检查。
第二十五条审计机关依法对政府非税收入的征收、使用、管理情况进行审计监督。监察部门、财政部门定期或不定期对非税收入的管理情况进行检查。
第二十六条对违反政府非税收入管理的行为，任何单位或个人均有权向财政、价格、审计、监察等部门举报、投诉。有关部门应当为举报、投诉者保密，并在20日内依法处理，书面答复举报、投诉者；有关部门认为举报、投诉事项不属于本部门职责的，应当先行受理，并自接到举报、投诉之日起3日内移交其他有关部门。
前款规定的期限，法律、法规、规章另有规定的，从其规定。
第六章罚则
第二十七条违反本办法，有下列行为之一的，视其情节轻重，由市财政部门或者有关部门责令改正，依法给予行政处罚或行政处分；构成犯罪的，依法追究刑事责任：
（一）违法设定政府非税收入项目、范围、标准的；
（二）违反规定权限或者法定程序缓征、减征、免征政府非税收入的；
（三）擅自开设政府非税收入账户或者过渡性账户，或者隐匿、转移、截留、坐支、挪用、私分政府非税收入款项，或者将政府非税收入款项存入政府非税收入汇缴结算账户以外的其他账户的；
（四）未按照规定对政府非税收入实行收缴分离，违法当场收取现款的；
（五）拖延、滞压、截留应当上缴或者下拨的政府非税收入资金的；
（六）将政府非税收入资金直接或者变相缴付上级执收单位、拨付下级执收单位的；
（七）转让、出借、代开政府非税收入票据，或者使用非法票据，或者不按照规定开具政府非税收入票据的；
（八）违规发放、销毁政府非税收入票据，或者使用非法票据，或者保管不善造成政府非税收入票据毁损、灭失的。
依前款第（一）项行为所取得的款项，限期退还缴款人；无法退还的，收缴国库。
第二十八条违反本办法，擅自印制或者伪造政府非税收入票据的，由市财政部门依据《安徽省行政事业性收费票据管理办法》（省人民政府令第104号）等规定收缴、销毁违法票据，并可处以违法所得1倍以上2倍以下的罚款，罚款不超出3万元；构成犯罪的，依法追究刑事责任。
第二十九条市财政部门和其他有关部门工作人员在政府非税收入监督管理工作中，有下列行为之一的，由所在单位或者上级主管部门视其情节轻重，分别给予批评教育或依法给予行政处分；构成犯罪的，依法追究刑事责任：
（一）从政府非税收入监督管理工作中获得非法利益的；
（二）包庇或者纵容违反政府非税收入管理行为的；
（三）违法实施行政处罚，或者以行政处罚代替纠正违法行为的；
（四）对承办的举报、投诉事项拖延、推诿或者不依法处理的；
（五）违反监督管理职责的其他行为。
第七章附则
第三十条各县（市）、区人民政府可参照本办法，结合本地实际，制定本级政府非税收入的具体规定。
第三十一条国家和省有新规定的，从其规定。
第三十二条本办法由市财政局负责解释。
第三十三条本办法自发布之日起施行。1998年6月15日安庆市人民政府印发的《安庆市本级预算外资金集中统一管理办法》同时废止。