第二条具有执收执罚职能的单位（以下称“执收执罚单位”）根据国家法律、法规和规章收取的行政事业性收费（基金，下同）和罚没收入，属于财政性资金，均应实行财政“收支两条线”管理。即，上述行政事业性收费和罚没收入按财政部门规定全额上缴国库或预算外资金财政专户，支 Article 2 The administrative fees (funds, the same below) and fines for confiscated revenues collected by the units that enforce the functions of acceptance and punishment (hereinafter referred to as “the units that enforce the acceptance and collection”) according to the laws, regulations and rules of the state shall be financial funds, both of which shall The implementation of fiscal “revenue and expenditure two lines” management. That is, the aforesaid administrative fees and fines and confiscations shall be turned over to the financial treasury or treasury special accounts of the treasury or extra-budgetary funds in full by the provisions of the financial department