Notice of Ministry of Finance of the People's Republic of China on Issuing “Operating Rules of Beijing Financial Supervision Commissioner's Office for the Collection and Administration of the Construction Funds for Three Gorges Project”.

财政部驻北京市财政监察专员办事处关于印发《北京专员办三峡工程建设基金征收管理操作规程》的通知

 

Promulgating Institution:Beijing Financial Supervision Commissioner’s Office

Document Number: Cai Zhu Jing Jian [2008] No.229

Promulgating Date: 11/21/2008

Effective Date: 11/21/2008

颁布机关: 财政部驻北京市财政监察专员办事处

文      号: 财驻京监[2008]229号

颁布时间:11/21/2008

实施时间: 11/21/2008

 

To all the relevant entities:

    各有关单位:

In order to conduct the collection of construction funds for Three Gorges Project and regulate the working procedures and practice of the collection administration of the Beijing Financial Supervision Commissioner’s Office, the “Operating Rules of Beijing Financial Supervision Commissioner’s Office for the Collection and Administration of the Construction Funds for Three Gorges Project” are formulated by this Ministry of Finance in accordance with “Notice of Ministry of Finance on Turning over the Construction Funds of Three Gorges Project to National Treasury” (Cai Gong Zi [1993] No.176), “Notice of Ministry of Finance and Ministry of Power Industry on Issues Concerning the Collection of Construction Funds of Three Gorges Project” (Cai Gong Zi [1995] No.237), “Measures for the Pilot Reform in the Administration of the Collection of Extrabudgetary Funds Income from Central Enterprises” (Cai Ku [2002] No.38) and “Notice of the Ministry of Finance on the Relevant Issues about the Reform of the Income Collection Management System of Financial Supervision Commissioner’s Offices” (Cai Ku [2005] No.365) and are hereby issued for you to implement.

   为做好三峡工程建设基金征收工作，规范北京专员办征管工作程序和行为，按照《财政部关于三峡工程建设基金解缴入库问题的通知》（财工字[1993]176号）、《财政部电力工业部关于三峡工程建设基金征缴工作中有关问题的通知》（财工字[1995]237号）、《中央单位预算外资金收入收缴管理改革试点办法》（财库[2002]38号）、《财政部关于财政监察专员办事处收入收缴管理制度改革有关事宜的通知》（财库[2005]365号）等有关规定，我们制定了《北京专员办三峡工程建设基金征收管理操作规程》，现予印发，请遵照执行。

Annex: Operating Rules of Beijing Financial Supervision Commissioner’s Office for the Collection and Administration of the Construction Funds for Three Gorges Project

   附件:北京专员办三峡工程建设基金征收管理操作规程

November 21, 2008

   二○○八年十一月二十一日

Operating Rules of Beijing Financial Supervision Commissioner's Office for the Collection and Administration of the Construction Funds for Three Gorges Project.

   附件：

   北京专员办三峡工程建设基金征收管理操作规程

  Article 1    In order to conduct the collection of construction funds for Three Gorges Project (hereinafter referred to as “Three Gorges Funds”) and regulate the working procedures and practice of the collection administration of the Beijing Financial Supervision Commissioner’s Office (hereinafter referred to as “Beijing Office”), These Operating Rules are formulated in accordance with “Notice of Ministry of Finance on Turning over the Construction Funds of Three Gorges Project to National Treasury” (Cai Gong Zi [1993] No.176), “Notice of Ministry of Finance and Ministry of Power Industry on Issues Concerning the Collection of Construction Funds of Three Gorges Project” (Cai Gong Zi [1995] No.237), “Measures for the Pilot Reform in the Administration of the Collection of Extrabudgetary Funds Income from Central Enterprises” (Cai Ku [2002] No.38), “Notice of the Ministry of Finance on the Relevant Issues about the Reform of the Income Collection Management System of Financial Supervision Commissioner’s Offices” (Cai Ku [2005] No.365) and “Operating Rules of Financial Supervision Commissioner’s Offices on Implementing the Supervision of the Non-tax Revenue of the Central Government (Trial)” (Cai Jian [2005] No.86).

      第一条 为做好三峡工程建设基金（以下简称三峡基金）的征收管理工作，规范财政部驻北京市财政监察专员办事处（以下简称北京专员办）征管工作程序和行为，根据《财政部关于三峡工程建设基金解缴入库问题的通知》（财工字[1993]176号）、《财政部 电力工业部关于三峡工程建设基金征缴工作中有关问题的通知》（财工字[1995]237号）、《中央单位预算外资金收入收缴管理改革试点办法》（财库[2002]38号）、《财政部关于财政监察专员办事处收入收缴管理制度改革有关事宜的通知》（财库[2005]365号）、《财政监察专员办事处实施中央政府非税收入监管工作操作规程（试行）》（财监[2005]86号）等有关规定，制定本操作规程。

  Article 2    Three Gorges Funds refer to the governmental funds set up for Three Gorges Project Construction by the state and shall be put under the budgetary management of central finance in accordance with the principle of “separation of revenue and expenditure”.

      第二条 三峡基金是指国家为筹集三峡工程建设而设立的政府性基金。三峡基金按照“收支两条线”原则纳入中央财政预算管理。

  Article 3    The Beijing Office shall administer the on-the-spot collection of Three Gorges Funds from North China Grid Company Limited and Beijing Electric Power Company (hereinafter collectively referred as to “North China Grid Corporation”) based on the authorization of Ministry of Finance, and turn over them to the special payment account of the central treasury opened by Ministry of Finance for the Beijing Office. The business office of the Headquarters of the Citic Bank of China (hereinafter referred to as “Agent Bank”) shall act as an agent for this special account.

      第三条 根据财政部授权，北京专员办对华北电网有限公司、北京市电力公司（两公司以下简称华北电网企业）三峡基金进行就地征收管理，并直接缴入财政部为北京专员办开设的中央财政汇缴专户，此专户由中信银行总行营业部代理（以下简称代理银行）。

  Article 4    The Beijing Office shall collect the funds strictly in accordance with the provisions of relevant documents and ensure Three Gorges Funds of North China Grid Corporation turn over to the national treasury timely and in full before 10th of every calendar month.

      第四条 北京专员办要严格按照有关文件规定就地征收，确保华北电网企业三峡基金于每月10日前及时、足额入库。

  Article 5    The declaration and examination system shall be used for the final-stage supporting funds and North China Grid Corporation shall ensure that the application materials are authentic and complete.

I. North China Grid Corporation shall submit the following materials to the Beijing Office before 5th of every calendar month:

1. The declaration of collection of Three Gorges Funds;

2. Statement of the monthly sales of power;

3. Other materials required by the Beijing Office.

II. After accepting the application materials, and in case of incompleteness, Beijing Office shall return the materials and require the applicant supplement and submit the complete materials latterly.

III. After receiving the application materials from North China Grid Corporation, Beijing Office shall complete the examination of such materials before 8th of every calendar month. The main purports of the examination are as follows:

1. Whether the scope and the amount of collection exemption applied are right, including (1) whether the power is consumed by Penury County for agriculture irrigation and drainage; (2) whether the independent power grid is established by fund raising at or below county level; (3) whether the reasonable line-loss power is deducted from the “power sold in bulk”;

2. Whether the articulation of the data in the application materials is precise;

3. Whether the basic elements of application materials are complete; and

4. Other contents which require examination.

      第五条 后期扶持基金的征收实行申报审核制。华北电网企业要确保申报资料的真实、完整。

   （一）华北电网企业在每月5日前向北京专员办报送以下资料：

   1.三峡工程建设基金征收申报表；

   2.月份电力销售情况明细表；

   3.北京专员办要求的其他资料。

   （二）北京专员办受理申报材料后，对材料报送不全的，应当及时退回并要求其在3个工作日内补报。

   （三）北京专员办收到华北电网企业申报材料后，应于每月8日前完成对资料的审核工作，审核的主要内容：

   1.申报的免征范围和金额是否正确。包括：（1）是否是贫困县农业排灌用电量;（2）是否是县及县以下集资建设自行管理的孤立电网;（3）是否是“趸售电量”中扣除合理的线损电量；

   2.申报材料的数据勾稽关系是否正确；

   3.申报资料的基础要素是否齐全；

   4.其他需要审核的内容。

  Article 6    Within two days after the examination, the Beijing Office shall issue the “Common Forms for the Payment of Non-tax Revenue” to turn over the funds to the national treasury according to the examination result. North China Grid Corporation shall turn over the funds to the national treasury by check. And the detailed operations are as follows:

I. The Beijing Office shall use the non-tax revenue payment system to issue the “Common Forms for the Payment of Non-tax Revenue” and send the page 1 to 3 to the North China Grid Corporation;

II. On the day of receiving the “Common Forms for the Payment of Non-tax Revenue”, the North China Grid Corporation shall pay the amounts to the Agent Bank by transfer check and then the Agent Bank shall return the page 1 of the “Common Forms for the Payment of Non-tax Revenue” stamped by “Received” to Beijing Office, the page 2 shall be kept by opening bank of the payer as the debit memo and the page 3 shall be kept by the Agent Bank as credit memo after receiving such amounts;

III. After receiving the page 1 of the “Common Forms for the Payment of Non-tax Revenue” from the Agent Bank and checking it up, the Beijing Office shall stamp the page 4 and submit it to the North China Grid Corporation, and page 1 and page 5 shall be kept by the Beijing Office.

      第六条 北京专员办审核工作结束后2个工作日内，应根据审核结果开具《非税收入一般缴款书》办理缴库。华北电网企业一般采取支票缴库的方式。具体操作如下：

   （一）北京专员办使用非税收入收缴管理系统开具《非税收入一般缴款书》，将第1-3联交华北电网企业;

   （二）华北电网企业收到《非税收入一般缴款书》当日，以转账支票的形式，将款项缴入代理银行，代理银行收款后在《非税收入一般缴款书》第1联加盖银行收讫章并将第1联退北京专员办，第2联由缴款人开户银行作借方凭证，第3联由代理银行收款后作贷方凭证；

   （三）北京专员办接到代理银行退回的《非税收入一般缴款书》第1联后，经审核无误，在第4联加盖印章后交华北电网企业，第1联、第5联由北京专员办留存。

  Article 7    If the North China Grid Corporate could not pay the funds on time because of special circumstances, the Beijing Office may examine and approve the deferred payment based on the application in accordance with the relevant provisions and urge it to pay periodically. If the deferred payment has been done without approval, 2‰ overdue fine a day shall be imposed since the overdue date.

      第七条 华北电网企业因特殊情况确实不能按期缴纳的，北京专员办根据其申请按照有关规定审批延期缴纳事项，并定期催收。对未经批准延期缴纳的，从逾期之日起按日加收2‰的滞纳金。

  Article 8    The Agent Bank shall comply with the relevant provisions strictly, perform the corresponding responsibilities according to the relevant promises and turn over the funds to the national treasury timely in full.

I. The corporation shall pay the amounts to the special payment account of central treasury by cash or transfer check and submit the “Common Forms for the Payment of Non-tax Revenue” issued by the Beijing Office simultaneously. The Agent Bank shall input the relevant information correctly and then turn over such amounts to the special payment account of the central treasury opened by Ministry of Finance for the Beijing Office after checking.

II. At the close of every business day, the Agent Bank shall transfer the aforesaid amounts (including the amounts that confirmed and not confirmed) to the special payment account of the central treasury through the giro clearing system automatically, and the end-of-day balance of such account shall be zero.

      第八条 代理银行要严格遵守有关规定，按照有关承诺履行相应责任，及时足额办理入库。

   （一）缴款企业以现金或转账支票方式向中央财政汇缴专户缴款，需同时提交北京专员办开具的《非税收入一般缴款书》，代理银行准确录入相关信息，经审核无误后，将款项缴入财政部为北京专员办开设的中央财政汇缴专户。

   （二）每日营业终了前，代理银行通过资金汇划清算系统，将所有缴入中央财政汇缴专户的资金（包括已确认信息的和未确认信息的资金）全额自动汇划到中央财政专户，中央财政汇缴专户日终余额为零。

  Article 9    The Beijing Office shall check the accounts with the relevant departments timely and ensure the funds turn over to the special payment account of the central treasury.

I. Checking the “Monthly Report of Non-tax Revenue of Agent Bank” submitted by the Agent Bank.

II. Checking the accounts of the special payment account of the central treasury within four days after the end of each month.

III. Checking the data through the relevant information such as bill inquiry on the national treasury management periphery platform.

      第九条 北京专员办应及时与有关部门进行对账工作，确保资金及时、准确缴入中央财政汇缴专户。

   （一）对代理银行报送的《代理银行非税收入旬（月）报表》进行核对。

   （二）每月终了后4个工作日内与中央财政汇缴专户的账务进行核对。

   （三）通过财政国库管理外围平台查询票据等相关信息进行数据核对。

  Article 10    The Beijing Office shall clear and collect the Three Gorges Funds in accordance with the provisions and submit the relevant materials and statements to the Ministry of Finance.

In accordance with the yearly actual sales of power of North China Grid Corporation, the Beijing Office shall complete the clearing and collection of the Three Gorges Funds payable for the North China Grid Corporation before the end of March next year and report the previous year work summary of collection and administration of Three Gorges Funds to the Supervision and Inspection Bureau of the Ministry of Finance and Department of Enterprises before April 5.

      第十条 北京专员办应按规定对三峡基金进行清算和征缴，并及时向财政部报送相关资料和报表。

   根据华北电网企业全年实际销售电量，北京专员办在次年3月底前完成对华北电网企业全年应缴三峡基金的清算和征缴；在4月5日前，将上年度三峡基金征管工作总结报告上报财政部监督检查局、企业司。

  Article 11    The Beijing Office shall strengthen the administration for receiving, keeping and using the “Common Forms for the Payment of Non-tax Revenue” in accordance with the requirements such as “Procedures of Printing and Issuing the ‘Common Forms for the Payment of Non-tax Revenue’”.

I. The “Common Forms for the Payment of Non-tax Revenue” received shall be applied for the certification for the received note numbers through the payment administration system of non-tax revenue and may be used after being confirmed by the State Treasury Department of Ministry of Finance.

II. Registration shall be done after receiving the notes and each page of the invalid notes shall be kept intact. Any note shall not be lost.

III. The stub copy (page 5) of the “Common Forms for the Payment of Non-tax Revenue” shall be kept for five year and also shall be kept on file for reference. The “Common Forms for the Payment of Non-tax Revenue”, which needs to be destroyed on the expiration date, shall be registered and put on record by the Beijing Office, and shall be reported to the State Treasury Department of Ministry of Finance to destroy uniformly after verification.

      第十一条 北京专员办应按照《＜非税收入一般缴款书＞印制发放流程》等要求，加强《非税收入一般缴款书》的领用、保管、使用的管理工作。

     （一）领用的《非税收入一般缴款书》，应使用非税收入收缴管理系统对已领票号段申请认证，经财政部国库司确认后方可使用。

   （二）领到票据后要进行登记，作废票据的各联次均应完整保存，不得丢失票据。

   （三）《非税收入一般缴款书》存根联（第5联）应保存5年，存档备查。保存期满需要销毁的《非税收入一般缴款书》，由专员办登记造册，报财政部国库司统一核销。

  Article 12    The Beijing Office shall establish and improve the collection and administration ledger to register the information such as collection, entry to the national treasury, notes administration, special inspection, etc.

      第十二条 北京专员办建立和完善征收管理台账，登记三峡基金征收、入库、票据管理、专项检查等情况。

  Article 13    The Beijing Office shall strengthen the daily collection and administration of Three Gorges Funds, and intensify the information communication with North China Grid Corporation.

      第十三条 北京专员办应加强对三峡基金的日常征收管理工作，加强与华北电网企业的信息沟通。

  Article 14    In accordance with the requirements of Ministry of Finance, Beijing Office shall conduct the special inspection combined with the supervision states. The special inspection shall be done in accordance with the “Measures for Public Finance Examination Work”.

      第十四条 北京专员办应根据财政部要求，结合日常监管情况，有针对性地开展专项检查。专项检查工作按《财政检查工作办法》的规定执行。

  Article 15    The special inspection shall include:

I. Implementation of the collection and administration policies of Three Gorges Funds;

II. Implementation of collection plans of Three Gorges Funds;

III. The states of the collection and entry into the special account of Three Gorges Funds;

IV. The purchase, use, keeping, destroying of the notes, and other relevant credential materials;

V. Other inspection items stipulated in the laws, administrative rules and regulations.

      第十五条 专项检查的主要内容包括：

   （一）三峡基金征收政策的执行情况；

   （二）三峡基金征收计划执行情况；

   （三）三峡基金收缴及入库（专户）情况；

   （四）票据购领、使用、保管、销毁及其他有关凭证资料；

   （五）法律、行政法规和规章规定的其他检查事项。

  Article 16    If discovering the issues that include the unclear policy definition or indecisive basis for disposal in the collection administration and special inspection, the Beijing Office shall report them to the Ministry of Finance timely and ask for instruction.

      第十六条 北京专员办在征收管理和专项检查中发现的政策界限不明确或处理依据不确定的问题，应及时向财政部请示报告。

  Article 17    If changing the collection scope, standard, object and term of the Three Gorges Funds and retaining, occupying and appropriating the final-stage supporting funds without permission, any entity or relevant responsible person shall be given the penalty and sanction in accordance with the relevant provisions of the “Regulation on Penalties and Sanctions against Illegal Fiscal Acts” (No. 427 Order of State Department); if any violation of the criminal law exists, such entity or person shall be surrendered to the judicial organ for handling; and the significant problems shall be reported to the Ministry of Finance timely.

      第十七条 对擅自改变三峡基金征收范围、标准、对象和期限，以及截留、挤占、挪用后期扶持基金的单位及有关责任人，按照《财政违法行为处罚处分条例》（国务院令第427号）等有关规定给予处罚和处分；触犯刑律的，移交司法机关处理；重大问题及时报告财政部。

  Article 18    These Operating Rules shall come into force upon promulgation.

      第十八条 本操作规程自公布之日起执行。