Notice of the Ministry of Finance and the People's Bank of China on Adding Income and Withdrawal Items of Special Petroleum Proceeds

财政部、中国人民银行关于增设石油特别收益金收入和退库科目的通知

Promulgating Institution: Ministry of Finance; The People's Bank of China

Document Number: Cai Yu [2008] No.92

Promulgating Date: 06/11/2008

Effective Date: 06/11/2008

Revision History:This document has been declared repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅺ) promulgated on February 21, 2011.

颁布机关: 财政部; 中国人民银行

文      号: 财预[2008]92号

颁布时间: 06/11/2008

实施时间: 06/11/2008

修订记录: 根据2011年2月21日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十一批）的决定》，此文件被宣布废止。

Finance departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Bureau of Finance of the Xinjiang Production and Construction Corps, the financial supervisor's offices of the Ministry of Finance in all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, Shanghai Headquarter of the People's Bank of China, all branches, business management departments, central sub-branches of the People's Bank of China in capital cities of the provinces and autonomous regions, and central sub-branches of the People's Bank of China in Dalian, Qingdao, Ningbo, Xiamen and Shenzhen:

    各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,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,中国人民银行上海总部、各分行、营业管理部、省会(首府)城市中心支行、大连、青岛、宁波、厦门、深圳中心支行:

In accordance with the Notice of the Ministry of Finance on Fiscal Subsidies for the China National Petroleum Corporation to Guarantee the Market Supplies of Refined Petroleum Products (Cai Qi [2008] No. 92), Item 01 "special income from special petroleum proceeds" is added under Subparagraph 09 "special income from special petroleum proceeds" of Paragraph 99 "miscellaneous income" of Category 103 "non-tax income" in the 2008 Classification of Government Income and Expenses and is defined as the item of "central income"; and also Item 02 "withdrawal of special petroleum proceeds", defined as "reflecting withdrawal of special petroleum proceeds handled in accordance with the relevant documents." The relevant procedures on moving the special petroleum proceeds that have been levied in accordance with the original items to the Central Treasury shall be conducted in accordance with the afore-mentioned items.

    根据《财政部关于下达中国石油天然气集团公司保障成品油市场供应财政补助资金的通知》(财企[2008]92号),在《2008年政府收支分类科目》103类“非税收入”99款“其他收入”09项“石油特别收益金专项收入”下新增01目“石油特别收益金专项收入”,说明为“中央收入科目”;02目“石油特别收益金退库”,说明为“反映按有关文件办理的石油特别收益金退库。”已通过原项级科目征收的石油特别收益金,请按上述科目办理相关调库手续。

This Notice is hereby given.

    特此通知。

June 11, 2008

    二○○八年六月十一日