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In order to further strengthen the administration of governmental funds, regulate the order of distribution of government revenue, the Ministry of Finance has cleaned up and rectified the national governmental fund projects jointly with the relevant departments. Upon approval by the State Council, we hereby give the notice on the relevant matters concerning the retained governmental fund projects: I. All the governmental funds that were set up according to the provisions of a law or an administrative regulation of the state, or a document of the CCCPC or of the State Council or set up by the approval of the Ministry of Finance jointly with the relevant departments, and whose objects, scopes and standards for the levy of which are clearly provided, shall be retained. There are totally 26 such governmental funds. For details, please see the attached table. II. In accordance with the Notice of the State Council on Approving and Distributing the 'Proposals on the Implementation of the Reform of Taxes and Fees on Traffic and Vehicles' of the Ministry of Finance, the State Development Planning Commission and Other Departments (No. 34 [2000] of the State Council) and the Notice of the CCCPC and the State Council on Carrying out the Experimental Work of Rural Reform of Taxes and Fees (No. 7 [2000] of the CCCPC), any governmental fund substituted by fuel oil tax or agricultural tax shall be temporarily retained before the implementation of the reform of taxes and fees, and shall be cancelled in the future with the combination reform of taxes and fees. Among the taxes, the agricultural (animal husbandry) taxes are included in the new agricultural tax. There are totally 5 such governmental funds. For details, please see the attached table. III. Among the retained governmental funds, those of the similar nature are uniformly classified as one category. (1) The collective forestry cultivation and development fund and state-owned forestry cultivation and development fund of Sichuan Province, the forestry maintenance and check fee of Guizhou Province, and the maintenance and check fees collected by the forestry departments of other regions, shall be uniformly classified and be included in the project of "Forestry Cultivation Fund". (2) The reservoir area maintenance fund, the reservoir area construction fund, the fund for later-stage support of the reservoir area and the fund of Hu'nan Province for later-stage support of the immigrants in the reservoir area, shall be uniformly classified and be included in the project of "Reservoir Area Maintenance and Construction Fund". (3) The expenses of Shanxi Province for construction of passenger stations, the special fund of Liaoning Province for the construction of highway facilities for passenger transport, the fund for the development and construction of highway transport of goods, the fund of Jilin Province for the construction of facilities for the transport of passengers and goods, the surcharge of Jiangsu Province on passenger tickets and that on goods, the surcharge of Sichuan Province on highway transport of passengers and that on highway transport of goods, the expenses of Gansu Province for the construction of highway infrastructure for vehicles carrying passengers and that for vehicles carrying goods, shall be uniformly classified and be included in the project of "Surcharges on Highway Transport of Passengers and Goods". IV. For the retained governmental fund projects, the scopes, objects and standards for the levy shall be executed continually in accordance with the present relevant provisions of the state. If any of the said projects whose time limit for the levy of which is clearly provided, the levy shall be executed strictly within this time limit in accordance with the provisions, and the execution shall be ceased immediately after the expiry of the time limit; where the time limit for the levy is not clarified, it shall, in principle, not exceed 5 years unless otherwise provided for by laws or administrative regulations of the state. Where a relevant region or department intends to change the name of a retained governmental fund project, or to adjust the scope, objects, standards or time limit for the levy, or to remit or reduce any governmental fund, the people's government of the relevant province, autonomous region or municipality directly under the Central Government or the relevant departments under the State Council shall, in accordance with the stipulated procedures, apply to the Ministry of Finance, and the Ministry of Finance shall handle the examination and approval or submit the application to the State Council for approval. V. Unless otherwise provided for by the Ministry of Finance, whoever levies a governmental fund shall use the governmental fund invoices uniformly printed by the Ministry of Finance or the financial department of the province, autonomous region or municipality directly under the Central Government in compliance with the relationship of financial subordination. VI. If, among the retained governmental fund projects, there is any project which is not included in the administration of financial budget, it shall be paid to the treasury as of July 1, 2002 in accordance with the relevant provisions in the attached table, and be uniformly included in the financial budget, so as to be subject to the administration of "Separation Revenue from Expenditures". The specific measures shall be separately formulated by the Ministry of Finance. Such governmental fund projects include: the collective forestry cultivation and development fund as well as state-owned forestry cultivation and development fund of Sichuan Province, the forestry maintenance and check fee of Guizhou Province, the maintenance and check fees collected by the forestry departments of other regions, the reservoir area maintenance fund, the reservoir area construction fund, the fund for later-stage support of the reservoir area and the fund for later-stage support of the immigrants in the reservoir area of Hu'nan Province, the special fund for the development of the state's film undertaking, the fund for the security of employment of the disabled persons, the energy base construction fund of Shanxi Province, the fee for compensation of water resource, the power supply base construction fund, the fuel oil surcharge of Hainan Province, the expenses of Shanxi Province for the construction of passenger stations, the special fund of Liaoning Province for the construction of highway facilities for passenger transport, the fund for the development and construction of highway transport of goods, the fund of Jilin Province for the construction of facilities for transport and passengers and goods, the surcharge of Jiangsu Province on passenger tickets and that on goods, the surcharge of Sichuan Province on highway transport of passengers and that on highway transport of goods, the expenses of Gansu Province for construction of highway infrastructure for vehicles carrying passengers and that for vehicles carrying goods, the surcharge on water transport of passengers and goods. Each relevant region or department shall, in accordance with the provisions of the financial department, work out the budget and final accounts of the revenue and expenditures of governmental funds. Where a governmental fund is used for infrastructure investment, it shall conform to the state's relevant requirements on the administration of infrastructure investment. VII. Unless otherwise provided for by laws or administrative regulations of the state, the state will, in principle, no longer approve any new governmental fund project in the future. If any region or department intends to apply to set up a governmental fund project, it must be based upon laws and administrative regulations of the state, and strictly comply with the Decision of the State Council on Strengthening the Administration of Extra Budgetary Funds (No. 29 [1996] of the State Council), under which the people's government of each relevant province, autonomous region or municipality directly under the Central Government or the relevant department under the State Council shall submit the application to the Ministry of Finance for examination and approval, or the Ministry of Finance shall submit the application to the State Council for approval. All regions and departments are strictly prohibited from setting up governmental fund projects by exceeding power. VIII. The governmental funds set up by budget allocation, the funds voluntarily set up by citizens, legal persons and other organizations by donations or financial supports, the funds set up by various foundations by accepting voluntary donations of the public, and social security funds, shall still be in accordance with the relevant present provisions of the state. IX. This Notice shall come into force on July 1, 2002. If any previous provision is inconsistent with this Notice, this Notice shall prevail. Attachment: Retained Governmental Fund Projects ATTACHMENT: RETAINED GOVERNMENTAL FUND PROJECTS I. Governmental Funds Setup according to the provisions of Laws or Administrative Regulations of the State, or the Documents of the CCCPC or of the State Council or set up by the approval of the Ministry of Finance jointly with the Relevant Departments Serial No: 1 Project Names: Fund for Returning Loans on Agricultural Network Approving Organs and Document No.: No. 820 (2001) of the Ministry of Finance and approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 2 Project Names: Fund for the Construction of Three Gorges Project Approving Organs and Document No.: No. 34 (1993) of the General Office of the State Council Methods of Administration of the Funds: paid to the treasury of the Central Government Time Limit for the Levy: to be cancelled once completion of the Three Gorges Project Serial No: 3 Project Names: Iodic Salt Fund Approving Organs and Document No.: No. 74 (2001) of the Comprehensive Affairs Department and No. 692 (2001) of the Enterprises Department of the Ministry of Finance and approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until January 20, 2004 Serial No: 4 Project Names: Special Fund for Wall Materials Approving Organs and Document No.: No. 66 (1992) of the State Council, and No. 96 (1999) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 5 Project Names: Port Construction Expenses Approving Organs and Document No.: No. 124 (1985) of the State Council, No. 456 (1993) Issued by the Ministry of Communication, the State Planning Commission, the Ministry of Finance and the State Price Bureau Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 6 Project Names: Expenses for the Management and Construction of Civil Aviation Airport Approving Organs and Document No.: No. 144 (1991) of the State Council, No. 57 (1995) of the General Office of the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 7 Project Names: Fund for the Construction of Civil Aviation Infrastructure Approving Organs and Document No.: No. 145 (1992) of the State Council, No. 372 (1996) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2003 Serial No: 8 Project Names: Railway Construction Fund Approving Organs and Document No.: No. 37 (1992) of the State Council, No. 371 (1996) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 9 Project Names: Railway Construction Surcharge. Approving Organs and Document No.: No. 17 (1998) of the State Council, No. 26, No. 29, No. 30 and No. 31 (2001) by the Ministry of Finance and the State Development Planning Commission Methods of Administration of the Funds: to be paid to the local treasury at the provincial level Time Limit for the Levy: For Fujian Province, it is to be executed until the end of 2005; for Anhui Province, Guizhou Province and Zhejiang Province, it is to be executed until the end of 2002 Serial No: 10 Project Names: Venture Fund for the Development of the State's Cocoon Silk Cloth Approving Organs and Document No.: No. 159 (1996) of the State Council, No. 11 (1997) of the National Cocoon Association Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 11 Project Names: Special Fund for Cement in Bulk Letter Approving Organs and Document No.: No. 8 (1997) of the State Council, No. 157 (1998) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 12 Project Names: Central Foreign Trade Development Fund Approving Organs and Document No.: Letter No. 17 (1996) of the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 13 Project Names: Forestry Cultivation Fund The Forestry Law Approving Organs and Document No.: No. 250 (1972) by the Ministry of Agriculture and Forestry and the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be retained continually unless otherwise adjusted by law Serial No: 13-1 Project Names: Collective Forestry Cultivation and Development Fund Approving Organs and Document No.: No. 20 (1986) of the Forestry Department (Sichuan Province) Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 13-2 Project Names: State-Owned Forestry Cultivation and Development Fund Approving Organs and Document No.: No. 20 (1986) of the Forestry Department (Sichuan Province) Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 13-3 Project Names: Maintenance and Check Fee Approving Organs and Document No.: No. 122 (88) of the State Economic Commission, etc. Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 13-4 Project Names: Forestry Maintenance and Check Fee Maintenance and Check Fee Approving Organs and Document No.: No. 39 (1989) of the General Office of Guizhou Provincial Government Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 14 Project Names: Water Conservancy Construction Fund Approving Organs and Document No.: No. 7 (1997) of the State Council, No. 117-145 (1998) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2010 Serial No: 15 Project Names: Reservoir Area Maintenance and Construction Fund Approving Organs and Document No.: No. 3 (2002) of the General Office of the State Council, No. 56 (81) of the Ministry of Electrical Power Industry and the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy:- Serial No: 15-1 Project Names: Reservoir Area Maintenance Fund Approving Organs and Document No.: No. 56 (81) of the Ministry of Electrical Power Industry and the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 15-2 Project Names: Reservoir Area Construction Fund Approving Organs and Document No.: No. 3 (2002) of the General Office of the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2007 Serial No: 15-3 Project Names: Fund for Later-Stage Support of Reservoir Area Approving Organs and Document No.: No. 526 (1996) by the State Planning Commission, the Ministry of Finance and the State Economic and Trade Commission, and Approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 15-4 Project Names: Fund for Later-Stage Support of the Immigrants in the Reservoir Area (Hu'nan Province) Approving Organs and Document No.: No. 13 (2000) of the Ministry of Finance and Approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 16 Project Names: New Vegetable Land Development and Construction Fund Approving Organs and Document No.: The Law on Land Administration, the Regulation on Land Requisition for State Construction, No. 11 (1985) of the Ministry of Agriculture, Animal Husbandry and Fishery, the State Planning Commission, and the Ministry of Commerce Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be retained continually unless otherwise adjusted by law Serial No: 17 Project Names: Agricultural Development Fund Approving Organs and Document No.: No. 80 (1998) of the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 18 Project Names: Surcharge on Urban Public Utilities Approving Organs and Document No.: No. 380 (64) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 19 Project Names: Expenses for the Construction of the Cultural Undertaking Approving Organs and Document No.: No. 37 (1996) of the State Council, No. 95 (1997) of the Ministry of Finance and the State Taxation Administration Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 20 Project Names: Special Fund for the Development of the State's Film Undertaking Approving Organs and Document No.: No. 187 (1991) and No. 803 (1996) of the Ministry of Radio, Film and Television and the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 21 Project Names: Surcharge on City Education The Education Law Approving Organs and Document No.: No. 50 (1986) of the State Council, the Program for the Reform and Development of Education in China by the CCCPC and the State Council Methods of Administration of the Funds: to be paid to the treasury of the Central Government and that of the local government Time Limit for the Levy: to be retained continually unless otherwise adjusted by law Serial No: 22 Project Names: Tourism Development Fund Approving Organs and Document No.: No. 124 (1991) by the State Tourism Bureau, the Civil Aviation Administration of China, the Ministry of Finance and the Tourism Office of the State Price Bureau Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 23 Project Names: Security Fund for Employment of the Disabled Persons Approving Organs and Document No.: The Law on the Protection of Disabled Persons, No. 5 (1995) of the Ministry of Finance Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be retained continually unless otherwise adjusted by law Serial No: 24 Project Names: Energy Base Construction Fund Approving Organs and Document No.: No. 349 (2001) by the State Development Planning Commission and the Ministry of Finance and Approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 25 Project Names: Water Resource Compensation Fee Approving Organs and Document No.: No. 349 (2001) by the State Development Planning Commission and the Ministry of Finance, No. 62 (2001) of the Ministry of Finance and Approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 Serial No: 26 Project Names: Power Supply Base Construction Approving Organs and Document No.: No. 440 (1997) of the State Planning Commission Methods of Administration of the Funds: Fund to be paid to the treasury of the local government Time Limit for the Levy: to be executed until the end of 2005 II. Governmental Funds to Be Substituted by Fuel Oil Tax Serial No: 27 Project Names: Fuel Oil Surcharge The Highway Law Approving Organs and Document No.: Order No. 36 of the People's Congress of Hainan Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: to be cancelled once the fuel oil tax begins to be levied Serial No: 28 Project Names: Surcharges on Highway Transport of Passengers and Goods Approving Organs and Document No.: No. 1104 (1998) by the State Development Planning Commission, the Ministry of Finance and the Ministry of Communication and Approved by the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-1 Project Names: Expenses for the Construction of Passenger Stations Approving Organs and Document No.: No. 197 (1992) of the Department of Communication Shanxi Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-2 Project Names: Special Fund for the Construction of Highway Facilities for Passenger Transport Approving Organs and Document No.: No. 43 (1986) of Liaoning Provincial Government Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-3 Project Names: Fund for the Development and Construction of Highway Transport of Goods Approving Organs and Document No.: No. 38 (1992) by the Communication Department, the Planning Commission and the Financial Department of Liaoning Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-4 Project Names: Fund for the Construction of Facilities for Transport of Passengers and Goods Approving Organs and Document No.: No. 49 (1987) of Jilin Provincial Government Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-5 Project Names: Surcharge on Passenger Tickets Approving Organs and Document No.: No. 128 (1998) of the Department of Finance Jiangsu Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-6 Project Names: Surcharge on Goods Approving Organs and Document No.: No. 200 (1993) of the Department of Finance Jiangsu Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-7 Project Names: Surcharge on Highway Transport of Passengers Approving Organs and Document No.: No. 184 (1995) of the Department of Communication Sichuan Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-8 Project Names: Surcharge on Highway Transport of Goods Approving Organs and Document No.: Letter No. 71 (1992) of the General Office of Sichuan Provincial Government Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-9 Project Names: Expenses for the Construction of Highway Infrastructure for Vehicles Carrying Passengers Approving Organs and Document No.: No. 30 (1995) of the Department of Finance Gansu Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 28-10 Project Names: Expenses for the Construction of Highway Infrastructure for Vehicles Carrying Goods Approving Organs and Document No.: No. 25 (1994) of the Department of Finance Gansu Province Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above Serial No: 29 Project Names: Surcharge on Water Transport of Passengers and Goods Approving Organs and Document No.: No. 456 (1993) by the Ministry of Communication, the State Planning Commission, the Ministry of Finance and the State Price Bureau Methods of Administration of the Funds: to be paid to the treasury of the Central Government Time Limit for the Levy: the same as above III. Governmental Funds to Be Substituted by Agricultural Tax Serial No: 30 Project Names: Surcharge on Agricultural (Animal Husbandry) Tax Approving Organs and Document No.: The Regulation on Agricultural Tax (1958) Methods of Administration of the Funds: to be paid to the treasury of the local government New Time Limit for the Levy: agricultural tax will be included after the reform of rural taxes and fees Serial No: 31 Project Names: Surcharge on Rural Educational Undertaking Education Law Approving Organs and Document No.: No. 174 (1984) of the State Council, the Program for the Reform and Development of Education in China by the CCCPC and the State Council Methods of Administration of the Funds: to be paid to the treasury of the local government Time Limit for the Levy: the same as above |
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