Interim Measures on the Administration of Tourism Development Funds

旅游发展基金管理暂行办法

 

Promulgating Institution:Ministry of Finance; National Tourism Administration

Document Number: Cai Hang[2001]No.24

Promulgating Date: 04/23/2001

Effective Date: 01/01/2001

 

颁布机关: 财政部; 国家旅游局

文      号: 财行[2001]24号

颁布时间: 04/23/2001

实施时间: 01/01/2001

 

Chapter 1 General Principles

第一章  总则

  Article 1    In order to standardize the administration of the tourism development funds, to exercise the macro guiding and encouragement functions of the tourism development funds adequately, and to boost the development of the tourism enterprise, these Interim Measures are hereby enacted according to the Budget Law of the People's Republic of China and the Implementing Regulations of the Budget Law of the People's Republic of China.

       第一条  为规范旅游发展基金的管理，充分发挥旅游发展基金的宏观导向和激励作用，推动旅游事业的发展，根据《中华人民共和国预算法》和《中华人民共和国预算法实施条例》的有关规定，制定本暂行办法。

  Article 2    The tourism development funds shall be central financial funds, and shall be brought into the uniform departmental budgetary administration of the State Administration of Tourism.

       第二条  旅游发展基金属中央财政资金，纳入国家旅游局部门预算统一管理。

  Article 3    The principle of administration of the tourism development funds shall be: making both ends meet, balance of income and expenses, guaranteeing the keystone, giving attention to general matters, and paying much attention to the fund use efficiency.

       第三条  旅游发展基金管理的基本原则是：量入为出，收入平衡；保证重点，兼顾一般；注重资金使用效益。

Chapter 2 Administration of Collection

第二章  征收管理

  Article 4    According to the Notice of the General Office of the State Council on Transferring the Opinions of the State Administration of Civil Aviation, the State Planned Economy Commission and the Ministry of Finance on Rectifying Civil Airports That Collect Various Construction Funds (Guo Ban Fa (1995) No. 57), the tourism development funds shall be withdrawn from the airport management and construction fees paid by domestic and international passengers who leave this country by taking international and regional scheduled flight, and the withdrawal amount for each passenger at each time is RMB 20.

       第四条  根据《国务院办公厅转发民航总局、国家计委、财政部关于整顿民航机场代收各种建设基金意见的通知》（国办发[1995]57号）精神，旅游发展基金从乘坐国际和地区航班出境的中外旅客缴纳的机场管理建设费中提取，提取数额为每次每位旅客20元。

  Article 5    The tourism development funds shall be collected by the financial supervision special agencies of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central People's Government, and municipalities separately listed on the State Planning authorized by the Ministry of Finance monthly. All payment airports shall fill in and report the Declaration Forms for Payment of the Tourism Development Funds to the special agencies of the Ministry of Finance stationed in various localities within seven days upon the end of each month. The special agencies shall formulate the "general payment statements" upon auditing, and shall pay the funds to the opening banks before 10th of each month. These Funds shall be turned in the central exchequer. If these funds are not paid within the specified time limit, they shall be recovered within a specified time limit, and the overdue fine of 2% shall be imposed as of the arrearage date.

The formula of calculating the tourism development fund shall be as follows:

The fund payable = the collected fund - business taxes and surtax -handling charge business taxes and surtax = the collected fund x handling charges with applicable tax rate (the relevant expenses for collecting the fund) = the collected fund x 3%.

The payment airports shall pay the corresponding taxes and surcharge to the local administrations of taxation in the next month.

       第五条  旅游发展基金由财政部授权驻各省、自治区、直辖市、计划单列市财政监察专员办事处负责就地按月收缴：各缴款机场于每月终了后7天内向财政部驻各地专员办填报《旅游发展基金缴纳申报表》，由专员办审核后再据以填制“一般缴款书”，于当月10日前向开户银行缴纳，入中央金库；逾期不缴，除限期追缴外，并从滞纳之日起，按日加收2%的滞纳金。 

    基金的计算公式（略） 

    各缴款机场应于次月向所在地税务机关缴纳相应的税金及其附加。

  Article 6    The Ministry of Finance and its special agencies stationed in various localities shall examine the payment of the tourism development funds and implement the financial supervision of the payment. The payment airports shall provide vouchers, instruments, accounts, and the relevant information according to facts.

       第六条  财政部及其驻各地专员办负责对旅游发展基金缴纳情况进行冥想和实施财政监督，缴款机场应如实提供凭证、单据、账表等资料和有关情况。

Chapter 3 Administration of Expenses

第三章  支出管理

  Article 7    The expense scope

The tourism development funds shall be used reasonably according to the development planning of the national tourism industry. They shall be mainly used to the tourism propaganda and promotion, trade planning development research, tourism development project allowances, and are used for balance the insufficient enterprise outlay with a few amounts, and shall not be embezzled for other purposes.

(1) The propaganda and promotion expenses

Those shall mean the expenses occurring for propaganda and promotion activities in order to exploit the international and domestic tourism market, including:

a. The domestic propaganda and promotion expenses

Those shall mean expenses occurring for holding significant motive promotion activities in this country, such as the tourism exhibition, the exposition, the fair, commodities fair, explanation fair, and so on.

b. The international propaganda and promotion expenses

Those shall mean the expenses occurring for taking part in or organizing the tourism exhibition, the exposition, the fair, commodities fair, exposion fair, and so on in order to exploit the international tourism market.

c. The domestic and international advertisement and propaganda expenses

Those shall mean the expenses paid for making or publishing advertisements in domestic and international media in order to propagandize the integrated image of the tourism industry of this country.

d. Expenses for making the tourism propaganda materials

Those shall mean the expenses for making the propaganda materials in order to cooperate with the development of the domestic and international propaganda and promotion activities and the expenses for purchasing the indispensable equipment.

e. Reception expenses

Those shall mean the expenses used for receiving journalists of Hong Kong, Macao, Taiwan, and foreign countries and regions, and tourism merchants.

(2) The outlay for the trade planning development research

Those shall mean the expenses used for studying and formulating development planning and future target of the national tourism trade.

(3) The outlay for tourism enterprise allowance

Those shall mean the expenses used to make up the insufficient outlay of the trade management, education, and training of the State Administration of Tourism and outlay of institutions.

(4) The subsidies for the project development (mainly for the central and western regions), including:

a. The development subsidies for the infrastructures and the auxiliary facilities of the scenic spots; and

b. The subsidies for the planning and development of the tourism resources.

       第七条  支出范围。旅游发展基金应根据国家旅游业发展规划合理安排使用，主要用于旅游宣传促销、行业规划发展研究、旅游开发项目补助等支出，少量用于绝代补事业经费不足，不得挪作他用。 

    （一） 宣传促销费。指为开拓国内外旅游市场而进行的宣传促销活动所发生的费用。包括： 

    1． 国内宣传促销费。指在国内举办重大主题促销活动如旅游展览会、博览会、交易会、展销会、说明会等发生的费用。 

    2． 国外宣传促销费。指为开拓海外流放市场而组织、参加的旅游展览会、博览会、交易会、展销会、说明会等大型、系列宣传促销活动所发生的费用。 

    3． 境内外广告宣传费。指为宣传我国旅游业整体形象在境内外媒体制作、刊登广告等所支付的费用。 

    4． 4。旅游宣传品制作费。指为配合开展国内外宣传促销活动而推动的宣传品的制作费用以及必要设备的购置费用。 

    5． 接待费。指用于接待港澳台及海外记者、旅行商方面的费用。 

    （二） 行业规划发展研究经费。指用于研究、制定国家旅游行业发殿规划、远景目标方面的费用。 

    （三） 旅游事业补助经费。用于弥补国家旅游局行业管理、教育培训和事业单位经费补贴等不足部分的费用。 

    （四） 项目开发补助费（重点用于中西部地区）。包括： 

    1． 旅游景点景区基础设施及配套设施开展补助费。 

    2． 旅游资源规划开发补助费。

  Article 8    The budgetary management

The tourism development funds shall be brought into the uniform departmental budget administration of the State Administration of Tourism.

(1) The compilation and report of the budget

The State Administration of Tourism shall compile and report the annual budget of the tourism development funds in time according to the relevant provisions and requirements of the departmental budget administration.

The expenses used for the tourism propaganda and promotion, the tourism trade planning development research, making up the insufficient enterprise outlay shall be compiled and reported according to the annual working plan and the expense increase or decrease factors, based on the requirements of the Ministry of Finance on making the budget administration strictly, and consummating and detailing the budget compilation. The expenses used for the tourism project development shall be reported by the tourism departments at the provincial level jointly with the financial departments at the same level to the State Administration of Tourism and the Ministry of Finance according to practical needs. The State Administration of Tourism, after collecting the reports and raising the distribution scheme, shall report them to the Ministry of Finance for approval.

The feasibility research report shall be compiled and reported for applying for the tourism project subsidies by localities. The main contents of the report shall cover: reasons for applying for the tourism development funds, amount, estimated target, economic and social benefits.

The application without the feasibility research report or not according to the stipulated procedures shall not be accepted. The acceptance of an application without the report of the use of the tourism development funds of previous years shall be deferred.

(2) Budget examination and approval

The Ministry of Finance shall examine and approve the budget of tourism development funds submitted by the State Administration of Tourism, which shall be made known to lower levels with the departmental budget of the State Administration of Tourism, according to the annual estimated income and expenses of the tourism development funds. The expenses used for the tourism development projects shall be focused on supporting the tourism projects with macro guidance and driving function and the planning and development of the key scenic spots, sight spots, and tourism resources o central and western regions. The decentralization of funds and projects shall be prevented, and the benefits of scale shall be formed.

As to the key projects with subsidies of large amount, the Ministry of Finance shall organize the power jointly with the State Administration of Tourism to conduct demonstration of the feasibility of these projects. If necessary, on- spot reconnaissance shall be carried out.

(3) The execution of budget

The State Administration of Tourism shall strictly execute the budget approved by the Ministry of Finance, and shall report the relevant information on the execution of the budget to the Ministry of Finance according to the relevant provisions.

The outlay used for the tourism project development shall be handed down by the State Administration of Tourism to the tourism departments at the provincial level (making copies to the financial departments at the same level) according to the budget approved by the Ministry of Finance. The tourism departments at the provincial level shall allocate the funds to the project units.

(4) Budgetary adjustment

The administrative measures of determining the expenses based on the income shall be adopted for the tourism development funds. In the course of the annual budget execution, if the tourism development fund income exceeds the amount ratified by the budget, the Ministry of Finance may super-add the budgetary expenses. If the tourism development fund income is less than the amount ratified by the budget, the Ministry of Finance may reduce the budgetary expenses correspondingly, and the State Administration of Tourism shall adjust and reduce the relevant expenses. If the tourism development funds at the end of a year exceed the budget ratified by the Ministry of Finance, these funds shall be carried forward to the next year for the expenses of the tourism development funds continuously.

       第八条  预算管理。旅游发展基金预算纳入国家旅游局部门预算统一管理。 

    （一） 预算编报。国家旅游局应根据部门预算管理的有关规定和要求，及时编报旅游发展基金年度预算。用于旅游宣传促销、旅游行业规划发展研究、弥补事业经费不足方面的支出，应按照财政部严格预算管理、完善和细化预算编制的要求，根据年度工作计划和支出培养因素编报；用于旅游项目开发方面的支出，由省级旅游部门会同同级财政部门，根据项目实际需要提出申请报国家旅游局、财政部，国家旅游局汇总提出分配方案后，报财政部审批。 

    地方申请旅游项目补贴经费，应编报可行性研究报告，报千的主要内容应包括：申请旅游发展基金的理由、数额、预期目标、经济和社会效益。 

    没有提交可行性研究报告和不按规定程序报送申请的，不予受理。未按有关规定报送以前年度使用情况，暂缓受理。 

    （二） 预算审批。财政部根据旅游发展基金年度收入预计数和旅游发展基金支出需要情况，审批国家旅游局上报的旅游发展基金预算随国家旅游局部门预算专项下达。其中，用于旅游项目开发方面的支出，应集中支持具有宏观导向和带动作用的旅游项目，侧重对中西部地区重点景区、景点和旅游资源开发的支持；要注意避免资金、项目分散，力争形成规模效益。 

    对于补助数额较大的重点项目，财政部庆会同国家旅游局组织力量对项目的可行性进行论证，必要时应进行实地考察。 

    （三） 预算执行。国家旅游局应当严格按照财政部批复的预算执行，并按有关规定向财政部报送预算执行情况。 

    用于旅游项目开发的经费，由国家旅游局按财政部批准的预算下达有关省级旅游部门（抄送同级财政部门），由省级旅游部门拨付给项目单位。 

    （四） 预算调整。旅游发展基金采取以收定支的管理办法。年度预算执行过程中，旅游发展基金收入超过预算核定数时，财政部可根据需要追回支出预算；旅游发展基金收入少于预算核定数时，财政部可相应核减支出预算，国家旅游局应相应调整压缩有关支出。年终旅游发展基金实际收入超出财政部核定预算部分，结转下年继续用于旅游发展基金支出。

  Article 9    The compilation and examination and approval of the final accounts

The annual final accounts of the tourism development funds shall be compiled by the State Administration of Tourism, and shall be reported to the Ministry of Finance with the departmental final accounts for examination and approval. The final accounts of the expenses used for the tourism propaganda and promotion, the tourism trade planning development research, making up for the insufficient enterprise outlay shall be compiled and listed according to the actual expenses. The final accounts of the expenses used for the tourism development shall be compiled and listed according to the actually allocated funds to the project units. These final accounts upon examination and approval of the Ministry of Finance shall be replied officially with the departmental final accounts of the State Administration of Tourism. The balance of the tourism development funds at the end of a year shall be carried forward for the use of the next year. The local units that use the tourism development funds shall report the information on the use of funds to the tourism departments at the provincial level upon the completion of the projects. The tourism departments at the provincial level shall report the collected information to the State Administration of Tourism. The State Administration of Tourism shall report the collected information to the Ministry of Finance for examination and approval.

The State Administration of Tourism shall do well the liquidation and settlement of the tourism development funds, the analysis of the final accounts reports, and improve the administration level of the tourism development funds according to the relevant provisions and requirements on the departmental final accounts.

       第九条  决算的编制和审批。旅游发展基金年度决算由国家旅游局负责编制，并随部门决算一同报财政部审批。用于旅游宣传促销、旅游行业规划发展研究、弥补事业经费不足方面的支出，按实际支出数编列决算；用于项目开发方面的支出，按对项目单位实际拨款数编列决算。财政部审核同意后随国家旅游局部门决算一同批复。旅游发展基金年终结余经财政部批准后可结转下一年度使用。地方各使用旅游发展基金的用款单位，应在项目执行完毕后，向少级旅游部门报送资金使用情况，少级旅游部门审核汇总后报国家旅游局，国家旅游局审核汇总后报财政部审核。 

    国家旅游局应按照部门决算的有关规定和要求，做好旅游发展基金的清理结算工作和决算报告分析工作提高旅游发展基金管理水平。

Chapter 4 Supervision and Examination

第四章  监督检查

  Article 10    The Ministry of Finance, the State Administration of Tourism, and the relevant financial and tourism departments of provincial level shall supervise and examine the use and administration of the tourism development funds according to the relevant laws, regulations, and financial rules, mainly including:

(1) Examining and verifying the expense scope and use of the tourism development funds according to the budgetary expenses of the tourism development funds;

(2) Examining the use benefits of the project funds, and strengthening the benefit pursuit by establishing the scientific and reasonable input and output index system; and

(3) Taking part in the reconnaissance, project establishment, and checkup for the acceptance of the key development projects, and strengthening the supervision of the use of project funds of various links in advance, in the course, and afterwards.

       第十条  财政部、国家旅游局和有关省级财政、旅游部门根据国家有关法律、法规和财务规章，监督检查旅游发展基金的使用情况。主要内容包括： 

    （一） 根据旅游发展基金支出预算，对旅游发展基金的支出范围和使用情况进行审核、检查。 

    （二） 通过建立科学合理的投入产出指标体系，考核项目资金的使用效益，加强追踪问效。 

    （三） 参与重点开发项目的考察、立项和验收工作，加强对项目资金使用事前、事中和事后各个环节的监督。

  Article 11    The problems of not using and managing the tourism development funds according to these Measures discovered in the supervision and examination shall be corrected or handled in time. Problems or cases concerning the violation of the financial regulations shall be handled according to the relevant articles of the Budget Law of the People's Republic of China and the Interim Rules of the State Council on Punishment on Acts in Violation of Financial Regulations.

       第十一条  监督 =检查中发展没有按照本办法规定使用管理旅游发展基金的问题，应及时予以纠正或处理；涉及违反财政经法规的问题或案件，依照《中华人民共和国预算法》和《国务院关于违反财政法规处罚的暂行规定》的有关条款进行处理。

Chapter 5 Supplementary Rules

第五章  附则

  Article 12    These Measures shall take effect as of 1st January 2001. If the relevant provisions issued in the past contradict these Measures, these Measures shall prevail.

       第十二条  本办法自2001年1月1日起试行。 

    过去有关规定与本办法相抵触的，按本办法执行。

  Article 13    The right of interpretation of these Measures shall be vested in the Ministry of Finance.

       第十三条  本办法由财政部负责解释。