Notice of the Ministry of Finance and the National Development and Reform Commission on Clearing Up and Regulating the Collection of Enterprise-related Administrative Fees

财政部、国家发展和改革委员会关于清理规范涉企行政事业性收费的通知

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

Document Number:Cai Zong [2010] No. 32

Promulgating Date:05/10/2010

Effective Date:05/10/2010

颁布机关: 财政部; 国家发展和改革委员会

文      号: 财综[2010]32号

颁布时间: 05/10/2010

实施时间: 05/10/2010

Text

正文

To the relevant departments of the CPC Central Committee, all the departments of and organizations directly under the State Council, the Supreme People's Court, the Supreme People's Procuratorate, the finance departments (bureaus), development and reform commissions, and pricing bureaus of each province, autonomous region, and municipality directly under the Central Government, and the Bureau of Finance and the Bureau of Environmental Protection of the Xinjiang Production and Construction Corps:

According to the requirements set forth in the Opinions of the General Office of the State Council on Division of Work Relating to Formulating Measures for Governing and Regulating the Collection of Enterprise-Related Fees , and the Notice on Initiating Efforts to Govern and Regulate the Collection of Enterprise-Related Fees (Fa Gai Jia Jian [2010] No. 794) jointly printed and distributed by 14 ministries including the National Development and Reform Commission and the Ministry of Finance, in order to further strengthen the administration of collection of enterprise-related administrative fees, optimize the environment for the production and operation of enterprises, we hereby announce the relevant matters related to clearing up and regulating enterprise-related administrative fees as follows:

    党中央有关部门,国务院各部委、各直属机构,高法院,高检院,各省、自治区、直辖市财政厅(局)、发展改革委、物价局,新疆生产建设兵团财务局、物价局:

    根据国务院办公厅《关于制定治理和规范涉企收费措施的分工意见》,以及国家发展改革委、财政部等14个部门联合印发的《关于开展治理和规范涉企收费工作的通知》(发改价检[2010]794号)的要求,为进一步加强涉企行政事业性收费管理,优化企业生产经营环境,现就清理规范涉企行政事业性收费有关事项通知如下:

1. Comprehensively clearing up enterprise-related administrative fees, and cancelling illegal or unreasonable charging items. The Central and State organs, public institutions, and social organizations or other organizations that exercise administrative functions on behalf of the government shall, in accordance with the provisions of this Notice, comprehensively clear up items and standards of enterprise-related administrative fees charged by them. Items of enterprise-related administrative fees that have not been approved by the State Council, the Ministry of Finance, or the National Development and Reform Commission shall all be regarded as arbitrary fees and shall be cancelled. Items of enterprise-related administrative fees that are unreasonable or that overlap with one another shall also be cancelled. Charging standards of administrative fees that are above a reasonable level shall be reduced. The finance departments and pricing departments of each province, autonomous region, and municipality directly under the Central Government shall, in accordance with the relevant provisions of the State on the examination and approval and administration of administrative fees, comprehensively clear up the items of enterprise-related administrative fees within their respective regions. Items of enterprise-related administrative fees within their respective regions that have not been approved by the State Council, or the people's government of the relevant province, autonomous region, or municipality directly under the Central Government or their subordinate finance department or pricing department shall all be regarded as arbitrary fees and shall be cancelled. Items of enterprise-related administrative fees that are unreasonable or charged repetitively shall also be cancelled. Charging standards of administrative fees that are above a reasonable level shall be reduced. According to the Decision on Governing Issues Such As Arbitrary Charges, Imposing Arbitrary Fines and Various Fees Apportion (Zhong Fa [1997] No. 14) , after 1997, the items and standards of enterprise-related administrative fees examined and approved by the people's governments of each province, autonomous region, and municipality directly under the Central Government or their subordinate finance departments and pricing departments shall be subject to the approval of the Ministry of Finance or the National Development and Reform Commission respectively. Without being approved by the Ministry of Finance or the National Development and Reform Commission, the items of enterprise-related administrative fees shall be cancelled in principle. If it is truly necessary to retain those items, an application shall be filed with the Ministry of Finance or the National Development and Reform Commission for examination and approval anew according to the prescribed procedures.

       一、全面清理涉企行政事业性收费,取消不合法、不合理的收费项目。中央国家机关、事业单位、代行政府职能的社会团体及其他组织要按照本通知规定,全面清理本部门、本单位涉企行政事业性收费项目和标准。其中:凡未经国务院或财政部、国家发展改革委批准的行政事业性收费项目,均属于乱收费,应当一律予以取消;对不尽合理或者重复设置的行政事业性收费项目,也要予以取消;对行政事业性收费标准偏高的,要予以降低。各省、自治区、直辖市财政、价格主管部门,要按照国家有关行政事业性收费审批管理规定,对本地区涉企行政事业性收费进行全面清理。其中:凡未经国务院和省、自治区、直辖市人民政府及其所属财政、价格主管部门批准的行政事业性收费项目,均属于乱收费,应当一律予以取消;对不尽合理或者重复设置的行政事业性收费项目,也要予以取消;对行政事业性收费标准偏高的,要予以降低。按照《中共中央国务院关于治理向企业乱收费、乱罚款和各种摊派等问题的决定》(中发[1997]14号)的规定,1997年以后,各省、自治区、直辖市人民政府及其所属财政、价格主管部门审批的涉企行政事业性收费项目和标准,要分别征得财政部和国家发展改革委同意。凡未经财政部、国家发展改革委同意的涉企行政事业性收费项目,原则上应当予以取消;确需保留的,应按规定程序报财政部、国家发展改革委重新审核。

2. Improving the administration of the catalog of items of administrative fees and further promoting the transparency of collection of enterprise-related fees. In order to regulate the administration of items of enterprise-related administrative fees, the Ministry of Finance and the National Development and Reform Commission have clearly specified the items of administrative fees which are to be directly borne by enterprises, when issuing the Catalog of Items of Administrative Fees of the State and the Central Departments and Organizations of 2009. The finance departments and pricing departments of each province, autonomous region, and municipality directly under the Central Government shall strictly implement the provisions of the Ministry of Finance and the National Development and Reform Commission on the administration of items of administrative fees, and shall issue the catalog of items of administrative fees for their respective regions to the public at fixed intervals. When issuing their local catalog of items of administrative fees, they shall clearly specify the items of administrative fees which shall be directly borne by enterprises, in addition to specifying the departments responsible for collecting the fees, names of the charging items, method of management, documents on which those fees are based, etc., for the purposes of further improving the transparency of the collection of enterprise-related fees and accepting the supervision of the public.

       二、完善行政事业性收费项目目录管理,进一步提高涉企收费透明度。为规范涉企行政事业性收费项目管理,财政部、国家发展改革委在公布《2009年全国性及中央部门和单位行政事业性收费项目目录》时,已注明企业直接负担的行政事业性收费项目。各省、自治区、直辖市财政、价格主管部门要严格按照财政部、国家发展改革委有关行政事业收费项目管理规定,定期向社会公布本地区行政事业性收费项目目录。在公布本地区行政事业性收费项目目录时,除了要注明收费部门、收费项目名称、管理方式、文件依据等内容外,还要注明企业直接负担的行政事业性收费项目,进一步提高涉企收费透明度,自觉接受社会各界监督。

3. Tightening the examination and approval of enterprise-related administrative fees and further regulating the administration of enterprise-related fees. From now on, the Ministry of Finance and the National Development and Reform Commission shall strictly rely on the laws and administrative regulations when examining and approving the items of administrative fees that shall be directly borne by the enterprises. Without any law or administrative regulation to serve as the basis, no item of administrative fees to be directly borne by the enterprises shall be approved. If any province, autonomous region, or municipality directly under the Central Government intends to add new items and standards of administrative fees which are to be directly borne by the enterprises, they shall strictly follow the provisions of the Decision on Governing Issues Such As Arbitrary Charges, Imposing Arbitrary Fines and Various Fees Apportion (Zhong Fa [1997] No. 14) and report the items and standards to the Ministry of Finance and the National Development and Reform Commission for examination and approval, and include the sentence "经财政部、国家发展改革委审核同意"(meaning "It has been examined and approved by the Ministry of Finance and the National Development and Reform Commission") in the document for the approved items and standards of administrative fees which are to be directly borne by the enterprises. If any new item or standard of administrative fees which shall be directly borne by the enterprises of any province, autonomous region, or municipality directly under the Central Government is not approved by the Ministry of Finance or the National Development and Reform Commission, the relevant enterprises can reject paying such fees.

       三、严格涉企行政事业性收费审批,进一步规范涉企收费管理。今后,财政部、国家发展改革委在审批企业直接负担的行政事业性收费项目时,将严格以法律、行政法规为依据;凡没有法律、行政法规依据的,一律不予批准设立企业直接负担的行政事业性收费项目。各省、自治区、直辖市新设立企业直接负担的行政事业性收费项目和标准,一律要严格按照中发[1997]14号文件规定,报经财政部、国家发展改革委审核同意,并在批准设立企业直接负担的行政事业性收费项目和标准文件中注明“经财政部、国家发展改革委审核同意”的内容。各省、自治区、直辖市新设立企业直接负担的行政事业性收费项目和标准,凡未经财政部、国家发展改革委审核同意的,有关企业一律可以拒绝缴纳。

4. Implementing the "separate management of expenditure and income" for enterprise-related administrative fees, and improving the enterprise-related fees budgetary management system. The enterprise-related administrative fees of each province, autonomous region, or municipality directly under the Central Government that are retained upon the approval of the Ministry of Finance or the National Development and Reform Commission must, in strict compliance with the provisions of "separate management of expenditure and income", be turned in to the State treasury and brought under the financial budgetary administration. The relevant expenditures of the departments in charge of execution and collection of enterprise-related administrative fees shall be subject to the overall arrangement of department budget. Those departments shall be strictly forbidden from withholding, directly expending, or misappropriating the income from enterprise-related administrative fees, and they shall not be allowed to directly link the income from enterprise-related administrative fees with the budgetary expenditures of those departments. From now on, the enterprise-related administrative fees newly approved by the Ministry of Finance and the National Development and Reform Commission shall be turned into the State treasury and brought under the financial budgetary administration and subject to the "separate management of expenditure and income."

       四、全面实施涉企行政事业性收费“收支两条线”管理,健全涉企收费预算管理制度。各省、自治区、直辖市经财政部、国家发展改革委审核同意保留的涉企行政事业性收费,必须严格按照“收支两支线”管理规定,全额上缴国库,纳入财政预算管理。涉企行政事业性收费执收部门的相关支出,一律通过部门预算统筹安排,严禁执收部门截留、坐支、挪用涉企行政事业性收费收入,也不得将涉企行政事业性收费收入与执收部门的预算支出直接挂钩。今后,财政部、国家发展改革委新审批的涉企行政事业性收费也一律全额上缴国库,纳入财政预算,实行“收支两条线”管理。

5. Seriously clearing up and regulating the collection of enterprise-related administrative fees, and strengthening the supervision and examination of the collection of enterprise-related fees. The Central and State organs, public institutions, social organizations or other organizations that exercise administrative functions on behalf of the government, and finance departments and pricing departments of each province, autonomous region, and municipality directly under the Central Government shall strictly follow the requirements of this Notice and the division of duties and responsibilities and do a good job in clearing up and regulating the enterprise-related administrative fees. The Central and State organs, public institutions, social organizations or other organizations that exercise administrative functions on behalf of the government shall, prior to June 30, 2010, put forward their opinions on clearing up and regulating the enterprise-related administrative fees, and submit the same to the Ministry of Finance and the National Development and Reform Commission for examination and approval together with the Statistical Form for Clearance of Enterprise-Related Administrative Fees of Central Departments and Organizations (Annex 1). The finance departments and pricing departments of each province, autonomous region, and municipality directly under the Central Government shall finish the clearance of enterprise-related administrative fees in their respective regions prior to July 31, 2010, and announce to the public the items of administrative fees to be cancelled and the charging standards to be reduced, and report the items and standards of enterprise-related administrative fees to be retained in their respective regions to the Ministry of Finance and the National Development and Reform Commission for examination and approval. Meanwhile, these departments shall, in accordance with the requirements of the Notice on Initiating Efforts to Govern and Regulate the Collection of Enterprise-Related Fees (Fa Gai Jia Jian [2010] No. 794), submit to the Ministry of Finance and the National Development and Reform Commission the information regarding the clearance and regulation of enterprise-related administrative fees, main measures that have been adopted, achievements that have been made, work plan for further improving the management system for enterprise-related administrative fees and strengthening the administration of enterprise-related administrative fees, etc., together with the Statistical Report of ** Province (Autonomous Region, or Municipality directly under the Central Government) on Clearance of Enterprise-Related Administrative Fees (Annex 2). Each local area shall strictly follow the provisions of the Notice on Initiating Efforts to Govern and Regulate the Collection of Enterprise-Related Fees (Fa Gai Jia Jian [2010] No. 794), and conduct special-purpose examination focusing on departments in charge of quality inspection, land resources, transport, environmental protection, housing and urban-rural development, etc., which are largely involved in collecting enterprise-related administrative fees, and severely investigate and punish arbitrary collection of fees they have discovered pursuant to the relevant provisions.

       五、认真做好清理规范涉企行政事业性收费工作,加强涉企收费监督检查。中央国家机关、事业单位、代行政府职能的社会团体及其他组织和各省、自治区、直辖市财政、价格主管部门要严格按照本通知要求和职责分工,认真做好涉企行政事业性收费清理规范工作。中央国家机关、事业单位、代行政府职能的社会团体及其他组织,应当在2010年6月30日前,提出本部门、本单位清理规范涉企行政事业性收费的意见,连同《中央部门和单位涉企行政事业性收费清理情况统计表》(附件1)一并报财政部、国家发展改革委审核。各省、自治区、直辖市财政、价格主管部门应当在2010年7月31日前完成本地区涉企行政事业性收费的清理工作,向社会公布取消的行政事业性收费项目和降低的收费标准,将本地区拟保留的涉企行政事业性收费项目和标准,报财政部、国家发展改革委审核。同时,要按照发改价检[2010]794号文件的要求,将本地区清理规范涉企行政事业性收费情况、采取的主要措施、取得的成效、进一步完善涉企行政事业性收费管理制度、加强涉企行政事业性收费管理工作安排等情况,连同《省(自治区、直辖市)涉企行政事业性收费清理情况统计表》(附件2)一并报送财政部、国家发展改革委。各地要严格按照发改价检[2010]794号文件规定,加强对涉企行政事业性收费的专项检查,重点对涉企行政事业性收费较多的质检、国土、交通、环保、住房城乡建设等部门开展专项检查,对发现的乱收费问题要按照有关规定严肃查处。

6. Giving more publicity to the collection of enterprise-related administrative fees and making more efforts to improve the external environment for the development of enterprises. Clearing up and regulating the collection of enterprise-related administrative fees is an important task of this year's economic work, and is also a focus of the State Council's ad hoc work related to rectifying industrial malpractices, which shall be of great significance for improving the external environment for the development of enterprises, effectively alleviating economic burdens of enterprises, strengthening the vitality of enterprises, and promoting the healthy development of the national economy. The Central and State organs, public institutions, social organizations or other organizations that exercise administrative functions on behalf of the government, and the finance departments and pricing departments of each province, autonomous region, and municipality directly under the Central Government shall pay heightened attention to this work and ensure effect and results on the basis of "meticulous organization, clear division of work, clarified responsibilities, and close cooperation." Meanwhile, we shall give more publicity to the work related to clearance and regulation of the collection of enterprise-related administrative fees through media agencies and government websites, etc., render clearer interpretations to relevant policies, create a favorable atmosphere for public opinions, accept the supervision and the opinions of the public, work hard to make substantial progress in the work of clearing and regulating the collection of enterprise-related administrative fees, and achieve notable improvement in the external environment for the development of enterprises.

Annexes:

1. Statistical Form for Clearance of Enterprise-Related Administrative Fees of Central Departments and Organizations (omitted)

2. Statistical Report of ** Province (Autonomous Region, or Municipality directly under the Central Government) on Clearance of Enterprise-Related Administrative Fees (omitted)

Ministry of Finance 

National Development and Reform Commission

May 10, 2010

       六、加强清理规范涉企行政事业性收费宣传，努力改善企业发展外部环境。清理规范涉企行政事业性收费是今年经济工作的重要任务，也是国务院纠正行业不正之风专项治理工作的重点之一，这项工作对于改善企业发展外部环境，切实减轻企业经济负担，增强企业活力，促进国民经济健康发展，将起到积极作用。中央国家机关、事业单位、代行政府职能的社会团体及其他组织和各省、自治区、直辖市财政、价格主管部门要高度重视这项工作，精心组织、明确分工、落实责任、密切协作，切实把这项工作抓紧抓好抓出成效。同时，要通过新闻媒体、政府网站等渠道，加大清理规范涉企行政事业性收费工作宣传力度，加强相关政策宣传解释，形成良好舆论氛围，接受社会舆论监督，力争清理规范涉企行政事业性收费工作取得实质性进展，企业发展外部环境得到明显改善。

    附件:

   1.中央部门和单位涉企行政事业性收费清理情况统计表（略）

    2.____省（自治区、直辖市）涉企行政事业性收费清理情况统计表（略）

    财政部

   国家发展改革委

    二○一○年五月十日