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按照1996年《国务院关于加强预算外资金管理的决定》的规定,财政部门要建立健全行政事业性收费和政府性基金的票据管理与监督制度。各部门和各单位在征收时,必须按隶属关系使用中央或省级财政部门统一印制或监制的票据。1997年《中共中央、国务院关于治理向企业乱收费、乱罚款和各种摊派等问题的决定》再次明确,向企业收取行政事业性收费或政府性基金,必须使用财政部或省、自治
According to the 1996 “Decision of the State Council on Strengthening Administration of Extra-budgetary Funds,” the finance department should establish and improve a bill management and supervision system for administrative fees and government funds. All departments and units at the time of expropriation must use the certificates printed or produced by the central or provincial financial authorities in a unified manner according to the affiliation. In 1997, the Decision of the CPC Central Committee and the State Council on Unruly Charges, Fines and Various Apportionments to Enterprises was once again made clear that it is necessary to use the Ministry of Finance or the provincial government to charge administrative fees or government funds to enterprises