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第一章总则第一条为加强矿产资源补偿费专用票据(以下简称专用票据)的管理,根据财政部财综字[1994]第130号《关于行政事业性收费票据管理的暂行规定》制定本办法。第二条本办法所称专用票据是指矿产资源补偿费征收机关(以下简称征收机关)在办理矿产资源补偿费征收、缴库、退库业务时,出具的法定凭证。分为“矿产资源补偿费自收汇缴专用收据”(以下简称专用收据),“矿产资源补偿费专用缴款书”(以下简称专用缴款书),“矿产资源补偿费收入退还书”(以下简称收入退还书)三类。第三条各级地质矿产主管部门在办理专用票据的购领、使用、发放、保管及缴销等工作时,必须遵守本办法的规定。
Chapter I General Provisions Article 1 In order to strengthen the management of the special instruments for the compensation of mineral resources (hereinafter referred to as the special instruments), it shall be formulated in accordance with the Interim Provisions on the Administration of Administrative Contribution Bills Method. Article 2 The “special notes” as mentioned in the present Measures refers to the legal vouchers issued by the organ that collects mineral resources compensation fees (hereinafter referred to as the collecting organ for short) for the collection, deposit and withdrawal of mineral resources compensation fees. (Hereinafter referred to as special receipt), “special payment letter of compensation for mineral resources ” (hereinafter referred to as the special contribution book), “Mineral Resources Compensation Fee Income refund ”(hereinafter referred to as income refund) three categories. Article 3 Geological and mineral administrations at all levels must abide by the provisions of the present Measures when handling the purchase, collection, use, issuance, storage and cancellation of special notes.