Notice of the Ministry of Finance on Issues Concerning the Collection of Funds for the Construction of Major National Water Conservancy Projects

财政部关于征收国家重大水利工程建设基金有关问题的通知

Promulgating Institution:Ministry of Finance

Document Number: Cai Zong [2010] No. 97

Promulgating Date: 11/03/2010

Effective Date: 11/03/2010

颁布机关: 财政部

文      号: 财综[2010]97号

颁布时间: 11/03/2010

实施时间: 11/03/2010

To the financial supervision offices of the Ministry of Finance in Beijing, Tianjin, Hebei, Henan, Shandong, Jiangsu, Shanghai, Zhejiang, Anhui, Jiangxi, Hubei, Hunan, Chongqing and Guangdong provinces (municipalities directly under the Central Government), the State Grid Corporation of China, and China Southern Power Grid Co., Ltd.,

Recently, the financial supervision offices of the Ministry of Finance in some provinces and municipalities said they were not very sure about some specific policies regarding the collection of funds for the construction of major national water conservancy projects (hereinafter referred to as the "Funds") upon enterprise's self-owned power plants, thus causing some certain difficulties in collection of the Funds. They therefore required a further clarification of the relevant policies. After discussion, we hereby notify relevant issues as follows:

    财政部驻北京、天津、河北、河南、山东、江苏、上海、浙江、安徽、江西、湖北、湖南、重庆、广东省(直辖市)财政监察专员办事处,国家电网公司、中国南方电网有限责任公司:

    最近,财政部驻一些省市财政监察专员办事处反映,对企业自备电厂征收国家重大水利工程建设基金(以下简称基金)等一些具体政策仍不尽明确,给基金征收工作带来一定困难,要求进一步明确相关政策。经研究,现将有关问题通知如下:

1. To ensure collection of the Funds and raise the efficiency for the administration of the collection, the Funds payable by enterprise's self-owned power plants will be collected by the provincial-level power grid enterprises instead of local financial supervision offices of the Ministry of Finance, and then collected on the said power grid enterprises by the local financial supervision offices of the Ministry of Finance on a monthly basis. The specific method, time and procedures for the collection will be implemented still according to the Notice of the Ministry of Finance, the National Development and Reform Commission and the Ministry of Water Resources on Printing and Distributing the "Interim Measures for the Administration of the Collection and Use of Funds for Construction of Major National Water Conservancy Projects" (Cai Zong [2009] No. 90).

      一、为确保基金应征尽征,提高征管效率,对企业自备电厂应缴纳的基金,不再由财政部驻当地财政监察专员办事处直接征收,改由省级电网企业代征,并由财政部驻当地财政监察专员办事处按月征缴。具体征缴方式、时间和程序,仍按照《财政部国家发展改革委水利部关于印发〈国家重大水利工程建设基金征收使用管理暂行办法〉的通知》(财综[2009]90号)规定执行。

2. The Document numbered Cai Zong [2009] No. 90 has clarified that the self-owned power plants of those enterprises that generate electricity through comprehensive utilization of resources (i.e., generating electricity by using waste heat, waste pressure, coal gangue, etc.) or those enterprises that cogenerate heat and power shall be included in the scope for the collection of the Funds. Therefore, all the regions shall collect the Funds upon the said enterprises in accordance with the said provision and shall not grant exemption thereto.

      二、财综[2009]90号文件已明确,资源综合利用(利用余热余压发电、煤矸石发电等)、热电联产的企业自备电厂纳入基金征收范围,各地应按此规定对资源综合利用、热电联产的企业自备电厂征收基金,不得免征。

3. The Funds for total volume of electricity sold by the holding subsidiaries (there are 24 subsidiaries now) of the Chongqing Electric Power Corporation and the local independent power grid enterprises shall be collected. The Funds of any of the said subsidiaries or enterprises have not been collected from January 1, 2010 till now shall be supplemented in full.

      三、对重庆市电力公司所属控股子公司(目前为24家)和地方独立电网企业全部销售电量,均应计征基金,自2010年1月1日起至今尚未计征基金的,应足额补征。

4. All the regions shall collect the Funds in strict accordance with the provisions of the Document numbered Cai Zong [2009] No. 90. Without the approval of the State Council, no region, department or entity shall adjust the scope or rate for the collection of the Funds, or grant reduction or exemption of the Funds. Any violation shall be investigated and handled.

Ministry of Finance

November 3, 2010

      四、各地应严格按照财综[2009]90号文件的规定执行，未经国务院批准，任何地方、部门和单位均不得擅自调整基金征收范围和征收标准，也不得擅自减免基金。凡违反规定的，要予以严肃查处。

    财政部

    二○一○年十一月三日