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	NOTICE OF THE MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, THE PEOPLE'S BANK OF CHINA, AND THE STATE ENVIRONMENT PROTECTION AGENCY CONCERNING THE COLLECTION OF SEWAGE CHARGES

	(No.284 [2003] of the Ministry of Finance, the People's Bank of China and the State Environment Protection Agency promulgated on June 30, 2003 and implemented as of July 1, 2003)


SUBJECT : INCOME; SEWAGE CHARGE
ISSUING DEPARTMENT : STATE ENVIRONMENT PROTECTION AGENCY (DISSOLVED), MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, PEOPLE'S BANK OF CHINA
ISSUE DATE : 06/30/2003
IMPLEMENT DATE : 07/01/2003
LENGTH : 730 words
TEXT :

The Regulations on the Administration of Collection and Use of Sewage Charges (Order No.369 of the State Council) (hereinafter referred to the Regulations), and the Measures for the Administration of the Collection, Payment, and Use of Sewage Charges (Order No.17 of the Ministry of Finance and the State Environment Protection Agency, hereinafter referred to the Measures) are to take effect on July 1, 2003, in order to facilitate the collection and payment of sewage charges, the relevant matters are hereby notified as follows:

I. JOINTLY USED BY THE CENTRAL AND LOCAL GOVERNMENTS

According to the Regulations and the Measures, 10% of the sewage charges shall be concentrated to the central finance, and the item of "7001 Income of Sewage Charges" under the account of general budgetary revenue in the Accounts of Government Budgetary Revenue and Expenditures of 2003 shall be adjusted as an account of income jointly used by the central and local governments.

The sewage charges (including overdue penalties, hereinafter the same) collected by the administrative departments of environment protection at all levels shall be paid to the treasuries through the aforesaid account in a proportion of 1:9 between the central and local governments.

II. PAYMENT AND RECEIPT OF SEWAGE CHARGES

Unless it is other required for by the Ministry of Finance on the commercial banks' collecting sewage charges, a party discharging sewage shall pay sewage charges to a commercial bank; and an administrative department of environment protection shall pay the sewage charges, which it collects as an agent, to the nearest commercial bank on the day of collection. A commercial bank shall pay the sewage charges in full amount to the treasury on the day it collects them.

III. FROMALITIES FOR THE RECEIPT OF SEWAGE CHARGES

The departments of treasury shall process the formalities for the receipt of sewage charges to the treasuries pursuant to the proportions fixed in the Measures.

IV. SCOPE OF SEWAGE CHARGES TO BE REFUNDED FROM THE TREASURIES

Scope of sewage charges to be refunded from the treasuries includes:

(1) Those that need to be refunded due to negligence in work and technical mistakes resulted; and

(2) Those that need to be refunded as the result of an administrative reconsideration or administrative action filed pursuant to Article 6 of the Measures.

V. EXAMINATION AND HANDLING OF THE REFUND OF SEWAGE CHARGES FROM THE TREASURIES

(1) In a case falling within the scope of refund of sewage charges from the treasury, the party discharging sewage shall provide the original proof of payment of the charges, and file an application for refund with the administrative department of environment protection which collected the charges, and that department shall, after making the examination, submit the application to the administrative department of environment protection at the provincial level, which shall, after making the verification in conjunction with the finance department at the corresponding level, submit the application to the office of commissioner for finance supervision of the Ministry of Finance at the provincial level, and the said office shall, after make ratification pursuant to the relevant provisions, issue the "letter of refund of revenue" to the treasury department at the corresponding level, which shall make the refund from the corresponding budget accounts of the central and local treasuries according to the prescribed proportion.

(2) Where a party discharging sewage directly pays sewage charges via a commercial bank, the refund shall be directly made to that party; and sewage charges paid by an administrative department of environment protection, which collected those charges in cash as an agent, shall be refunded through the said department to the party discharging the sewage, and that department shall make the refund in good time and in full amount, and may not withhold, seize, or embezzle such fund.

VI. The public finance departments, treasury departments, and administrative departments of environment protection at all levels shall check the amounts of sewage charges paid to the treasuries, and shall deal with in good time the problems found out.

VII. Any matters concerning the refund of sewage charges from the treasury not covered hereby shall be governed by the Implementation Rules for the Regulations of the People's Republic of China on State Treasuries.

VIII. This Notice shall take effect as of July 1, 2003.

Appendix: Measures for the Collection, Payment, and Use of Sewage Charges (Order No.17 of the Ministry of Finance and the State Environment Protection Agency)(omitted)