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交通部、财政部(90)交财字507号《关于违反〈车辆购置附加费征收办法〉的处罚细则》发布实施后,一些单位询问并要求明确细则中的第十二条“所罚费款应一律上交财政”的具体财务处理办法。对此,交通部、财政部以(91)交财字109号文规定: ①各单位要加强车辆购置附加费(以下简称车购费)罚款收入的管理,做好财务核算和监督工作。②车购费罚款收入由各省、自治区、直辖市、计划单列市交通(市政)厅、局、委统一汇交各省、自治区、直辖市、计划单列市财政厅、局,具体解缴办法由各省、自治区、直辖市、计划单列市交通(市政)厅、局,委与财政厅、局商定。③交通部财务会计司制定的车购费征收月报表中“征收合计”数不再包含“罚款收入”一项,因此该表第十二行“罚款收入”栏相应取消。
Ministry of Communications and Ministry of Finance (90) After the implementation of the “Detailed Rules for Penalty for Violating the Measures for the Collection of Surcharges for Vehicle Acquisition” submitted by the Ministry of Finance (90) No. 507, Zuo Zi No. 507, some units inquired about and demanded that Article 12 of the Detailed Rules “ Should be handed over financial ”specific financial approach. In response, the Ministry of Communications and the Ministry of Finance stipulated in (91) Document No. 109: ① All units should strengthen the management of the fine income from vehicle purchase surcharges (hereinafter referred to as vehicle purchase fees) and do a good job in financial accounting and supervision. (2) The fine of car purchase fee shall be remitted to the finance department and bureau of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the plan by the traffic (municipal) hall, bureau and commission of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan. , Municipalities directly under the Central Government and cities specifically designated in the state plan (Bureau of Municipalities, Municipalities and Municipalities), bureaus and commissions, and the Finance Bureau and the bureau. ③ The “Collection of Total Amount” in the Monthly Vehicle Acquisition Fees Collection Schedule formulated by the Financial Accounting Department of the Ministry of Communications no longer includes “Fines Revenue”. Therefore, the column “Fines Revenue” in the 12th row of the table is accordingly canceled.