Notice of the Ministry of Finance and the National Development and Reform Commission on Relevant Issues Concerning Approval of the Collection of the Grasslands Vegetation Restoration Fee

财政部、国家发展改革委关于同意收取草原植被恢复费有关问题的通知

Promulgating Institution: Ministry of Finance, National Development and Reform Commission

Document Number: Cai Zong [2010] No. 29

Promulgating Date:04/27/2010

Effective Date: 04/27/2010

颁布机关: 财政部; 国家发展和改革委员会

文      号: 财综[2010]29号

颁布时间: 04/27/2010

实施时间: 04/27/2010

The Ministry of Agriculture, and finance departments (bureaus), development and reform commissions, and price bureaus of all provinces, autonomous regions and municipalities directly under the Central Government,

With a view to protecting and restoring grasslands vegetation, and improving the ecological environment, relevant issues concerning the grasslands vegetation restoration fee are hereby notified as follows in accordance with the Law of the People's Republic of China on Grasslands:

    农业部,各省、自治区、直辖市财政厅(局)、发展改革委、物价局:

    为保护和恢复草原植被,改善生态环境,根据《中华人民共和国草原法》的规定,现将草原植被恢复费有关问题通知如下:

1. Entities and individuals that expropriate or use grasslands for mineral prospecting and exploitation or engineering construction shall pay the grasslands vegetation restoration fee to competent administrative departments of grasslands of the relevant provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as at the Provincial Level) or the grasslands supervision stations (posts) entrusted thereby. 

Entities and individuals that temporarily occupy grasslands for engineering construction, prospecting, tourism and other activities and fail to fulfill the obligation of restoration shall pay the grasslands vegetation restoration fee to competent administrative departments of grasslands at or above the county level or the grasslands supervision stations (posts) entrusted thereby. 

The grasslands vegetation restoration fee is not applicable for the use of grasslands for construction thereon of project facilities that directly serve grasslands protection and animal husbandry production, as well as for the construction of residential housing by farmers and herdsmen according to the standards. 

       一、进行矿藏勘查开采和工程建设征用或使用草原的单位和个人,应向相关省、自治区、直辖市(以下简称省级)草原行政主管部门或其委托的草原监理站(所)缴纳草原植被恢复费。

    因工程建设、勘查、旅游等活动需要临时占用草原且未履行恢复义务的单位和个人,应向县级以上地方草原行政主管部门或其委托的草原监理站(所)缴纳草原植被恢复费。

    在草原上修建直接为草原保护和畜牧业生产服务的工程设施,以及农牧民按规定标准建设住宅使用草原的,不缴纳草原植被恢复费。

2. The fee-charging standards for the grasslands vegetation restoration fee shall be separately formulated by the National Development and Reform Commission and the Ministry of Finance.

       二、草原植被恢复费收费标准由国家发展改革委、财政部另行制定。

3. Where grasslands need to expropriated or used for prospecting for and exploitation of minerals or engineering construction, the entities and individuals intending to use the grasslands shall apply with competent administrative departments of grasslands at the Provincial Level pursuant to the prescribed powers, and shall, upon verification and approval, pay the grasslands vegetation restoration fee thereto or the grasslands supervision stations (posts) entrusted thereby. Where the application for use of grasslands for construction purposes of the said entities and individuals are not approved, the competent administrative departments of grasslands at the Provincial Level or the grasslands supervision stations (posts) entrusted thereby shall refund the grasslands vegetation restoration fee in full to the entities and individuals.

       三、勘查、开采矿藏和工程建设需征用或使用草原的,用地单位和个人应按规定权限向省级以上草原行政主管部门提出申请,经审核同意的,向省级草原行政主管部门或其委托的草原监理站(所)缴纳草原植被恢复费。用地单位和个人在办理建设用地审批手续时未获批准的,省级草原行政主管部门或其委托的草原监理站(所)应当将收取的草原植被恢复费全部退还用地单位和个人。

4. Local competent administrative departments of grasslands at or above the county level or the grasslands supervision stations (posts) entrusted thereby shall use fiscal bills uniformly printed and produced by finance departments at the Provincial Level in collection of the grasslands vegetation restoration fee.

       四、县级以上地方草原行政主管部门或其委托的草原监理站(所)收取草原植被恢复费,使用省级财政部门统一印制的财政票据。

5. The grasslands vegetation restoration fee collected by local competent administrative departments of grasslands at or above the county level or the grasslands supervision stations (posts) entrusted thereby shall be handed over to local State Treasuries in full. Specific hand-over measures shall be taken in accordance with the provisions of finance departments at the Provincial Level. The grasslands vegetation restoration fee shall be presented under Item No. 13 "revenue from the grasslands vegetation restoration fee" under Paragraph 02 "special revenue" under Category 103 "revenue other than taxation" of the Account Categorization of Governmental Revenue and Expenditure.

       五、县级以上地方草原行政主管部门或其委托的草原监理站(所)收取的草原植被恢复费,全额缴入地方国库,具体缴库办法按照省级财政部门的规定执行。草原植被恢复费收入列“政府收支分类科目”第103类“非税收入”02款“专项收入”13项“草原植被恢复费收入”。

6. Where competent administrative departments of grasslands at the Provincial Level or the grasslands supervision stations (posts) entrusted thereby refund the collected grasslands vegetation restoration fee to entities and individuals whose applications for expropriation or use of grasslands for construction purposes are not approved, the said departments or stations (posts) shall, according to the actual amount to be refunded, apply with finance departments at the Provincial Level for handling refund formalities, with relevant supporting materials attached.

       六、征用或使用草原未获得建设用地批准,省级草原行政主管部门或其委托的草原监理站(所)需将收取的草原植被恢复费退还用地单位和个人时,应由省级草原行政主管部门或其委托的草原监理站(所)按实际发生的退还金额,附有关证明材料,向省级财政部门申请办理草原植被恢复费退库手续。

7. The grasslands vegetation restoration fee shall be included under fiscal budget management, and shall be exclusively used for grasslands vegetation restoration, protection and management organized by competent administrative departments of grasslands. The scope of use shall include such expenses as grasslands survey and planning, construction of artificial grasslands, grasslands vegetation restoration, improvement, administration and control of degraded and sandy grasslands, ecological monitoring of grasslands, disease and pest prevention and control of grasslands, and grasslands fire fighting, maintenance and protection. No entity or individual may withhold or divert the said fee.

       七、草原植被恢复费纳入财政预算管理,专项用于草原行政主管部门组织的草原植被恢复、保护和管理。使用范围包括:草原调查规划、人工草原建设、草原植被恢复、退化沙化草原改良和治理、草原生态监测、草原病虫害防治、草原防火和管护等开支。任何单位和个人不得截留或挪作他用。

8. Finance departments at the Provincial Level shall, in consultation with competent administrative departments of grasslands at the same level, determine the proportion of the grasslands vegetation restoration fee in fund using at all levels below the Provincial Level according to the duties of grasslands vegetation restoration undertaken by competent administrative departments of grasslands at all levels below the Provincial Level, and report the same to the Ministry of Finance for record-filing purposes.

       八、省级财政部门商同级草原行政主管部门根据省以下各级草原行政主管部门承担的恢复草原植被职责,确定草原植被恢复费在省以下各级之间的资金使用比例,并报财政部备案。

9. Competent administrative departments of grasslands at or above the county level shall prepare the revenue and expenditure budget of the grasslands vegetation restoration fee in accordance with relevant provisions, and report the same to finance departments at the corresponding level for verification. Finance departments shall, according to the needs of competent administrative departments of grasslands at or above the county level in the restoration, protection and management of grasslands, verify and determine the expenditure budget of the grasslands vegetation restoration fee. Expenditure of the grasslands vegetation restoration fee shall be presented under Item No. 53 "expenditure of the grasslands vegetation restoration fee" under Paragraph 01 "agriculture" under Category 213 "agricultural, forestry and water conservancy affairs" of the Account Categorization of Governmental Revenue and Expenditure.

       九、县级以上地方草原行政主管部门应按规定编制草原植被恢复费收支预算,报同级财政部门审核。财政部门根据县级以上地方草原行政主管部门开展草原植被恢复、保护和管理工作需要,核定草原植被恢复费支出预算。草原植被恢复费支出列“政府收支分类科目”第213类“农林水事务”01款“农业”53项“草原植被恢复费支出”。草原植被恢复费的支付按照财政国库管理制度有关规定执行。

10. Local competent administrative departments of grasslands at or above the county level and the grasslands supervision stations (posts) entrusted thereby shall carry out implementation in strict accordance with the provisions herein, and shall not overcharge or undercharge the grasslands vegetation restoration fee, defer or suspend the collection of the said fee, or encroach on, withhold or divert the said fee. The said departments and stations (posts) shall conscientiously accept the supervision and inspection of finance departments, price departments, audit departments and competent administrative departments of grasslands at higher levels.

Ministry of Finance 

National Development and Reform Commission

April 27, 2010

       十、县级以上地方草原行政主管部门及其委托的草原监理站（所）应严格按照本规定执行，不得多收、减收、缓收、停收或者侵占、截留、挪用草原植被恢复费，并自觉接受财政、价格、审计部门和上级草原行政主管部门的监督检查。

    财政部

   国家发展改革委

    二○一○年四月二十七日