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一、地方财政收入,系指由税务局经收之各项税收及乡村财政收入以外之各项收入,(如契税收入、规费收入、公学产收入、清理资财收入、缴获及没收乱产收入、罚金收入,没收物及其变价收入、与杂项收入等概属之)。二、地方财政收入应依照华东区财政收支总预决算科目所列范围征收,各收入机关应将现有征收之各项收入,分别科目、名称、征率、每月征起数字等,报由各该收入主管机关,层报省人民政府转报华东区核准备查。三、各收入机关如在规定科目以外,因地方情况不同而另有其他特殊收入者,应事先层报华东区核准后,始得征收。四、各收入机关对经收之各项收入,除征收对象无主体人者外,应一律正式填给收据,以昭慎重。五、各收入机关应将改入款项,及时扫数解缴金库,不得擅自留用。
First, the local financial revenue, refers to the revenue collected by the Inland Revenue Department and the rural financial income other than income (such as deed tax, fee income, public offering of income, liquidation income, confiscation and confiscation of confiscation Income, fine income, confiscated goods and their variable income, miscellaneous income, etc.). Second, the local financial revenue should be in accordance with the Eastern Region fiscal revenue and expenditure accounts for the total range of subjects collected by the income agencies should collect all the income, subject, name, call rate, monthly numbers collected, etc. The competent department of revenue shall report to the People’s Government of East China for verification for submission to the provincial people’s government for inspection. Third, the income agencies, such as subjects outside, due to local conditions and other special income, should be reported in advance in East China approved, it is levied. 4. All income agencies shall, upon receipt of all incomes, formally fill in their receipts except for the subjects whose subjects are not subject to the main body of persons, so as to show their caution. Fifth, all income-making organs shall change their funds and promptly release the vaults in full and shall not arbitrarily retain them.