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1、RegulationofthePeoplesRepublicofChinaontheStateTreasury(2020Revision)DocumentNumber：OrderNo.732of(heStateCouncilofthePeoplesRepublicofChinaAreaofLaw:Treasury1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：11-29-2020EffectiveDale11-29-2020Status:Effective1985-2020An
2、notationVersionRegulationofthePeople,sRepublicofChinaontheStateTreasury(IssuedbytheStateCouncilonJuly27,1985andrevisedbytheDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonNovember29,2020)ChapterIGeneralProvisionsArticle 1 ThisRegulationisherebyformulatedforthepurposesofuni
3、formlyorganizingthefiscalrevenuesandexpendituresofthestaleandimprovingthestatetreasurysystem.Article 2 TheStateTreasuryshallberesponsibleforhandlingtherevenuesandexpendituresofthebudgetaryfundsofthestate.Intheperformanceoftasks,theguidelines,policies,andfiscalandeconomicrulesofthestateshallbeconscie
4、ntiouslyimplemented,andtheroleoftheState中华人民共和国国家金库条例（1985年7月27日国务院发布根据2020年11月29日国务院关于修改和废止部分行政法规的决定修订）第一章总则第一条为了统一组织国家财政收支，健全国家金库制度，特制定本条例。第二条国家金库（以下简称国库）负责办理国家预算资金的收入和支出。在执行任务中，必须认真贯彻国家的方针、政策和财经制度，发挥国库的促进和监督作用。Treasuryinpromotionandsupervisionshallbemaximized.Article 3 ThePeople,sBankofChina(PBC)
5、shallspecificallymanagetheStateTreasury.OrganizingandmanagingtheworkoftheStateTreasuryisanimportantdutyofthePBC.Article 4 Thepowertocontrolthefundsinstatetreasuriesatalllevelsshallrespectivelybelongtothefinanceauthoritiesatthesamelevelaccordingtotheprovisionsofthefiscalsystemofthestate.Article 5 Ape
6、oplesgovernmentalalevelshallstrengthentheleadershipofthestatetreasuryatthesamelevel,superviseitssubordinatedepartmentsandentities,andshallnotusethefundsofthestatetreasurybeyondthescopeprescribedbythestate.Chapter II OrganizationalStructureoftheStateTreasurj,Article6TheorganizationalstructureoftheSta
7、teTreasuryisestablishedaccordingtothefiscalmanagementsystemofthestate,andinprinciple,astatetreasuryalalevelshallbeestablishedbythefinancedepartmentatthenexthigherlevel.AgeneraltreasuryshallbeestablishedbytheCentralGovernment;branchtreasuriesshallbeestablishedinprovinces,autonomousregions,andmunicipa
8、litiesdirectlyundertheCentralGovernment;centralsub-treasuriesshallbeestablishedinmunicipalitiesdirectlyundertheprovincialgovernmentsandautonomousprefectures;sub-treasuriesshall第三条中国人民银行具体经理国库。组织管理国库工作是人民银行的一项重要职责。第四条各级国库库款的支配权，按照国家财政体制的规定，分别属于同级财政机关。第五条各级人民政府应加强对同级国库的领导，监督所属部门、单位、不得超越国家规定的范围动用国库库款。第
9、二章国库的组织机构第六条国库机构按照国家财政管理体制设立，原则上一级财政设立一级国库。中央设立总库；省、自治区、直辖市设立分库；省辖市、自治州设立中心支库；县和相当于县的市、区设立支库。支库以下经收处的业务，由专业银行的基层机构代理。第七条各级国库的主任，由各该级人民银行行长 兼任，副主任由主管国库工作的副行长兼任。不设人民银 行机构的地方，国库业务由人民银行委托当地专业银行办 理，工作上受上级国库领导，受委托的专业银行行长兼国 库主任。第八条国库业务工作实行垂直领导。各省、自治区、直辖市分库及其所属各级支库，既是中央国库的分支 机构，也是地方国库。第九条 各级国库应当设立专门的工作机构办理国
10、库业务。机构设置按照本条例第六条规定，四级国库分别 为司、处、科、股。人员应当稳定，编制单列。业务量不 大的县支库，可不设专门机构，但要有专人办理国库业 务。beestablishedincountiesandcountiesordistrictsequivalenttocities.Receiptagenciesbelowsub-treasuriesshallberepresentedbythePrimaryinstitutionsofspecializedbanksinhandlingtheirbusiness.Article7Thedirectorofastatetreasurj,ata
11、levelshallbeconcurrentlyheldbythegovernorofthepeoplesbankatthatlevel,anditsdeputydirectorshallbeconcurrentlyheldbythedeputygovernorinchargeoftheworkofthestatetreasury.InaregionwherethereisnobranchofficeofthePBC,thePBCshallentrustalocalspecializedbankwithhandlingthestatetreasurybusiness,whichisundert
12、heleadershipofthestatetreasuryatthenexthigherlevel,andthepresidentoftheentrustedspecializedbankshallconcurrentlyserveasthedirectorofthestatetreasury.Article8Thestatetreasurybusinessshallbesubjecttoverticalleadership.Thebranchtreasuriesofprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCe
13、ntralGovernmentandtheirsubordinatesub-treasuriesatalllevelsarenotonlybranchesoftheCentralTreasurybutalsolocaltreasuries.Article9Statetreasuriesatalllevelsshallsetupspecialworkingbodiestohandlethestatetreasurybusiness.ThesebodiesshallbesetupinaccordancewithArticle6ofthisRegulationasdepartments,divisi
14、ons,offices,andsectionsbasedthefourlevelsoftheStateTreasur,.Theirstaffmembersshallbestableandtheirstaffingestablishmentshallbeseparate.Asub-treasuryatthecountylevelwithoutalargevolumeofbusinessisnotrequiredtosetupaspecialbody,butshallhavespecialpersonneltohandlethestatetreasurybusiness.Chapter III D
15、utiesandPowersoftheStateTreasuryArticle 10 Thebasicdutiesofastatetreasuryareasfollows:(1) Handlingthereceipt,divisionandretentionofthebudgetaryrevenuesofthestate.(2) Handlingtheappropriationofthebudgetaryexpendituresofthestate.(3) Reportingtheimplementationofbudgetaryrevenuesandexpenditurestothestat
16、etreasuryatahigherlevelandthefinanceauthorityatthesamelevel.(4) Assistingthefinanceandtaxauthoritiesinsupervisingenterprisesandotherentitiesthathavesourcesofincomeinmakingtherequiredpaymentstothestateinatimelymanner,andifsuchpaymentsfailtobemadedespiterepeatedreminders,assistinginthedeductionandtransferofrevenuestothestatetreasuryinaccordancewithtaxlaws.(5) Organizing,managing
