Notice of the Ministry of Finance and the Ministry of Transport on Issues Concerning Standardization of Fund Administration for Pricing and Taxation Reform of Petroleum Products

财政部、交通运输部关于规范成品油价格和税费改革资金管理有关问题的通知

Promulgating Institution: Ministry of Finance; Ministry of Transport

Document Number: Cai Yu [2009] No. 351

Promulgating Date:08/17/2009

Effective Date:08/17/2009

颁布机关:财政部; 交通运输部

文      号:财预[2009]351号

颁布时间:08/17/2009

实施时间:08/17/2009

Text

正文

Finance departments (bureaus) and transport departments (bureaus) in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, and financial supervision offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan:

Since the unified deployment of the State Council, the various finance and transport departments have actively acted on the orders of the Procedures of the Central Government on Transfer Payment of Local Pricing and Taxation Reform of Petroleum Products (Cai Yu [2009] No. 14) and Notice of the Ministry of Finance on the Basis for the Return of Proceeds Concerning the "Six Fees" of the Central Government on Local Pricing and Taxation Reform of Petroleum Products Including Highway Maintenance Fee (Cai Yu [2009] No. 15) and the reform has been proceeding smoothly. However, there are instances in the implementation of the said orders in which the disbursement of funds is not timely and where administration fails to meet the standards. To ensure the smooth implementation of the pricing and taxation reform of petroleum products so that full funding from the Central Government for local pricing and taxation reform of petroleum products is in place in a timely manner, notice is hereby given on the following issues and all recipients are to conscientiously implement the same:

    各省、自治区、直辖市、计划单列市财政厅(局)、交通运输厅(局),财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

    按照国务院统一部署,《中央对地方成品油价格和税费改革转移支付办法》(财预[2009]14号)和《财政部关于下达中央对地方成品油价格和税费改革公路养路费等“六费”收入返还基数的通知》(财预[2009]15号)下达后,各地财政和交通部门积极开展工作,推进了改革顺利进行。但执行中也有个别地方出现了资金拨付不够及时、管理不尽规范的情况。为保证成品油价格和税费改革顺利实施,将中央对地方成品油价格和税费改革资金及时足额落实到位,现就有关问题通知如下,请予认真落实:

1. Finance and transport departments at provincial level shall, in the spirit of the relevant documents of the State Council, seek to gain common understanding, bear overall interests in mind and work in close cooperation, so as to conscientiously implement the Notice of the Ministry of Finance on Accomplishing the Funding Arrangements for Pricing and Taxation Reform of Petroleum Products (Cai Yu [2009] No. 32), and forthwith establish and refine at their respective provinces administration of transfer payment for the pricing and taxation reform of petroleum products based on the principle of matching their fiscal administration systems with their fiscal resources and powers, making regular disbursement of funds to ensure that corresponding funding requirements after the pricing and taxation reform of petroleum products at cities and counties are fulfilled.

       一、省级财政和交通部门要按照国务院有关文件精神,统一认识,顾全大局,密切配合,认真落实《财政部关于做好成品油价格和税费改革资金安排工作的通知》(财预[2009]32号)要求,按照财政管理体制和财力与事权相匹配的原则,尽快建立和完善省对下成品油价格和税费改革转移支付管理办法,按期拨付资金,保证市县成品油价格和税费改革后相应资金需求。

2. Finance and transport departments in cities/counties shall strengthen communication, conscientiously implement administration of provincial funding, establish budget indicators and communication mechanisms for disbursement of funds, and standardize fund disbursement procedures. Funds shall be disbursed on a monthly basis for basic expenditures which include personnel expenditures and public expenditures and special funds shall be disbursed in a timely manner based on project progress, so to fulfill funding requirements of various aspects including construction and maintenance of transport infrastructure and normal personnel and organizational operations.

       二、市县财政和交通部门要加强沟通,认真落实省对下资金管理办法,建立预算指标和资金拨付信息沟通机制,规范资金拨付程序。其中,人员经费、公用经费等基本支出按月拨付,专项资金按照项目进度及时拨付,确保交通基础设施养护建设及人员机构正常运转等资金需要。

3. Finance and transport departments shall strengthen the administration of transfer payment for the pricing and taxation reform of petroleum products and increase fund utilization efficiency. The various financial supervision offices of the Ministry of Finance shall strengthen their supervision of transfer and payment of central funds and any diversion from designated uses, withholding and misappropriation shall be dealt with severely if proven.

The Ministry of Finance and the Ministry of Transport

August 17. 2009

       三、财政和交通部门要加强成品油价格和税费改革转移支付资金管理，提高资金使用效率。财政部驻各地财政监察专员办事处要加强对中央转移支付资金监管，一旦发现挤占、截留、挪用现象，查实后，将从严处理。

    财政部

   交通运输部

    二OO九年八月十七日