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财政部财工字[1996]300号文件就养路费、公路建设基金两项基金纳入财政预算管理的原则问题发出通知。《通知》说,养路费和公路建设基金的收支管理要按照统一领导、集中管理的原则,纳入省级财政预算管理.收入缴人省级金库,使用由省级交通部门按照规定程序提出计划,同级财政部门按规定拨付。专款专用。年终结余结转下年度继续使用。养路费票据样式由交通部负责制定,财政部负责
Ministry of Finance Caigong Zi [1996] No. 300 issued a circular on the principle of integrating the two funds of road maintenance fees and road construction funds into the budget management. According to the “Notice”, the revenue and expenditure management of road maintenance fees and highway construction funds shall be incorporated into the provincial budget management in accordance with the principle of unified leadership and centralized management, and the proceeds shall be paid into the provincial treasuries and shall be used at provincial-level transportation departments to submit plans in accordance with the prescribed procedures The financial departments at the same level shall pay according to the regulations. Dedicated special. The year-end balance carry forward next year continue to use. Road maintenance bills form the Ministry of Communications is responsible for the development, the Ministry of Finance is responsible