Notification of the Department of Communications, the Department of Finance, and the Bureau of Price Control of Fujian Province on Issuing the Provisions on the Collection and Use of Waterway Maintenance Tolls

福建省交通厅、福建省财政厅、福建省物价局关于颁发《航道养护费征收和使用规定》的通知

 

Promulgating Institution: Department of Communications of Fujian Province; Department of Finance of Fujian Province; Bureau of Price Control of Fujian Province

Document Number: Min Jiao Cai [2002] No. 27

Promulgating Date: 04/01/2002

Effective Date: 04/01/2002

 

颁布机关: 福建省交通厅; 福建省财政厅; 福建省物价局

文      号: 闽交财[2002]27号

颁布时间: 04/01/2002

实施时间: 04/01/2002

 

Bureaus (Committees) of Communications, Bureaus of Finance, and Bureaus of Price Control of Municipalities with Districts and the Provincial Bureau of Waterways:

In order to standardize the administration of collection of waterway maintenance tolls of this Province, to guarantee that such tolls shall be earmarked for specialized purposes, and to be adapted to the needs for "changing fees into taxes" and after China's entry into the WTO, these Provisions were formulated in accordance with the relevant provisions of the State, in combination with this Province's practical situation. We hereby issue these Provisions upon approval of the Provincial People's Government.

    各设区市交通局(委)、财政局、物价局、省航道局:

    为规范我省航道养护费征收管理,保证航道养护费专款专用,适应“费改税”和加入WTO后的工作需要。根据国家有关规定,结合我省实际情况,研究制定了《航道养护费征收和使用规定》,经省政府同意,现予以颁发。

These Provisions shall take effect as of 1st April 2002. The original Provisions of Fujian Province on the Collection, Administration and use of Inland River Waterway Maintenance Tolls (Min Jiao Cai [2001] No. 146) and the Interim Measures of Fujian Province on the Collection of Waterway Construction Fund (Min Zheng [1989] Zong No. 8) issued by the Department of Communications of this Province and transmitted by the Provincial People's Government shall be repealed simultaneously.

    本规定自2002年4月1日起执行。原《福建省内河航道养护费征收管理和使用规定》(闽交财[2001]146号)和省政府批转省交通厅《福建省航道建设基金征收暂行办法》(闽政[1989]综8号)同时废止。 

Provisions on the Collection and Use of Waterway Maintenance Tolls

航道养护费征收和使用规定

  Article 1    In order to strengthen the administration and maintenance of this Province's waterways, to improve the navigation conditions, to guarantee the smoothness of waterways as well as the safety of navigation, and to regulate the collection, use, and administration of waterway maintenance tolls, these Provisions are hereby enacted in accordance with the Regulations of the People's Republic of China on the Administration of Waterways, the Regulations of the Peoples' Republic of China on the Administration of Waterway Transportation, the Measures on the Collection and use of Inland River Waterway Maintenance Tolls issued by the Ministry of Communications, the Ministry of Finance, and the National Bureau of Price Control, and other relevant laws and regulations.

       第一条  为加强我省航道管理和养护,改善通航条件,保证航道畅通和航行安全,规范航道养护费的征收使用和管理,根据《中华人民共和国航道管理条例》《中华人民共和国水路运输管理条例》、交通部、财政部、国家物价局颁发的《内河航道养护费征收和使用办法》及有关法律、法规,制定本规定。

  Article 2    The Department of Communications of Fujian Province shall be the administrative competent authority in charge of the work of collection of waterway maintenance tolls throughout this Province, and the administrative departments in charge of waterways at the provincial level shall be specifically responsible for the collection and administration of such tolls.

       第二条  福建省交通厅为全省航道养护费(以下简称航养费)征收管理工作的行政主管机关,省级航道管理机构具体负责征收管理工作。

  Article 3    Waterway maintenance tolls shall be paid for all kinds of watercrafts, bamboo and wood rafts, and drifting articles that navigate or operate on inland river waterways, inland river estuaries, and coastal waterways governed by this Province.

       第三条  凡是在由我省负责管理的内河航道、内河入海口和沿海航道上航行、作业的各种船舶、竹木排筏和浮运物体,均应缴纳航养费。

  Article 4    The following watercrafts shall be exempted from waterway maintenance tolls:

(1) Watercrafts that are used to execute missions of national defense, public security, fire control, rescue, flood prevention, and rushing to deal with an emergency, and that engage in activities of fishing, quarantine, medical treatment, environmental protection monitoring, scientific reconnaissance, teaching, and sports;

(2) Watercrafts that are used for waterway maintenance and administration, administrative law enforcement concerning waterways, inland import and navigation supervision, rescue and salvation, drilling, and measuring of the administrative departments in charge of communications; and

(3) Watercrafts whose exemption from such tolls is approved by the provincial-level administrative departments in charge of waterways. Watercrafts as referred to herein shall not be exempted from waterway maintenance tolls when they engage in profit-making operations.

       第四条  下列船舶免征航养费:

    (一)执行国防、治安、消防、救护、防洪、抢险任务以及从事渔业捕捞、检疫、医疗、环保监测、科学查勘、教学、体育活动的船舶;

    (二)交通部门从事航道维护和管理、航道行政执法、港航监督、抢险救助、钻探、测量的船舶;

    (三)经省级航道管理机构核准免征的船舶。

    本条所指的船舶在从事营业性作业时,不免征航养费。

  Article 5    Waterway maintenance tolls of all kinds of watercrafts that are fixed to engage in transportation and operation on this Province's waterways shall be calculated and collected based on 6% of the operation earnings or based on the favorable of deadweight ton (based on the ship's certificates, hereinafter inclusive), passenger seats, or power.

Waterway maintenance tolls shall be calculated and collected for watercrafts whose freights are difficult to be reflected accurately according to the following standards:

(1) Waterway maintenance tolls shall be calculated and collected according to RMB 2.40 for each deadweight ton each month in terms of motor transport cargo-watercrafts (such tolls shall be calculated and collected based on unit-voyage standards in terms of the container carriers, oil tankers, and watercrafts for liquefied gas and chemicals); such tolls for non-motor watercrafts shall be calculated and collected according to RMB 1.60 for each deadweight ton each month;

(2) With regard to passenger watercrafts, such tolls shall be calculated and collected according to RMB 2.40 per passenger per month;

(3) With regard to port watercrafts and work-ships (including gold exploitation ships), waterway maintenance tolls shall be calculated and collected according to the standard of RMB 3.30 per 1K power of the principal machines; such tolls for fishing crafts shall be calculated and collected based on this standard;

(4) With regard to bamboo and wood rafts and floating articles, waterway maintenance tolls shall be calculated and collected according to RMB 0.01 per cubic meter (ton) per kilometer; and

(5) With regard to rafts, all kinds of rubber dinghies and yachts, waterway maintenance tolls shall be calculated and collected according to 6% of the business incomes.

       第五条  固定在我省航道上从事运输、作业的各类船舶按营运收入的6%计征或按载重吨(按船舶证书核定,下同)、客位或功率择大计征航养费。

    对难以准确反映运费的船舶按下列标准计征航养费:

    (一)机动运输货船(集装箱船舶、油轮、液化气和化学品船舶按第六条规定的单航次标准计征)按每月每载重吨2.40元计征;非机动船舶,按每月每载重吨1.60元计征;

    (二)客船按每月每客位2.40元计征;

    (三)港作船、工程船(含砂石金采挖船)按主机功率每月每1KW3.30元标准计征;渔船从事运输时,按此款计征。

    (四)竹木排筏、浮运物体按每立方米(吨)公里0.01元计征。

    (五)旅游风景区排筏、各种橡皮艇、游艇等按其营业收入的6%计征。

  Article 6    Waterway maintenance tolls of all kinds of watercrafts that enter and pas in and out of this Province's waterways shall be calculated and collected based on the favorable of 6% of the operation earnings or deadweight ton (tank or total displacement).

Waterway maintenance tolls shall be calculated and collected for watercrafts whose freights are difficult to be reflected accurately based on unit voyage, according to the following standards:

(1) With regard to break-bulk carriers with the deadweight ton of 3,000 tons or less, the tolls shall be calculated and collected according to RMB 1.80 per deadweight ton per voyage; with regard to those with the deadweight ton of more than 3,000 tons, such tolls shall be calculated and collected based on the additional RMB 2.40 for each deadweight tone added;

(2) With regard to container carriers, such tolls shall be calculated and collected according to RMB 20 per TEU per voyage; with regard to 40 forty-foot equivalent units, such tolls shall be calculated and collected according to RMB 40 per FEU; for overstandard container carriers, RMB 60 shall be collected as such tolls per container. The tolls shall be calculated and collected by half for empty containers. With regard to liners with main ports in this Province, waterway maintenance tolls shall be calculated and collected according to the number of containers passing in and out of such ports.

(3) With regard to luxury passenger liners, waterway maintenance tolls shall be calculated and collected according to RMB 1.80 per ton of gross displacement tonnage per voyage;

(4) With regard to oil tankers, such tolls shall be calculated and collected according to RMB 3.00 per deadweight ton per voyage;

(5) With regard to watercrafts transporting liquefied gas and chemicals, such tolls shall be calculated and collected according to RMB 10.00 per deadweight ton per voyage;

(6) Waterway maintenance tolls for watercrafts whose waterway maintenance tolls are calculated and collected based on deadweight ton) may be calculated and collected only one time when entering in ports according to the round voyage (unit voyage X 2). In case of no load, waterway maintenance tolls shall be calculated and collected according to 1/3 of the deadweight tons of each voyage; and

(7) Waterway maintenance tolls for watercrafts engaging in the international ocean shipping (including Hong Kong, Macao, and Taiwan) shall be collected in USD (converted to Renminbi based on the rate of exchange announced by the People's Bank of China of the current day).

       第六条  进出我省航道的各类船舶,按其营运收入的6%或按船舶载重吨位(箱、总排水量)择大计征航养费。

    对难以准确反映运费的船舶按单航次,依下列标准计征航养费:

    (一)散杂货船舶载重吨在3000吨(含3000吨)以内的,每单航次每载重吨1.80元计征;载重吨在3000吨以上,按每增加1载重吨增加1.20元计征;

    (二)集装箱船按单航次每标箱(TEU)20元计征;40英尺标箱(FEU)按每箱40元计征;超标准箱按每箱60元计征。空箱减半计征。挂靠班轮按进出本港的箱量计征。

    (三)豪华客轮按船舶总排水量单航次每吨1.80元计征;

    (四)油轮按单航次每载重吨3.00元计征。

    (五)装载液化气和化学品船舶按单航次每载重吨10.00元计征。

    (六)凡按载重吨计征的船舶在进港时可按往返航次(单航次×2)一次性计征,船舶空载时按每单航次载重吨的三分之一计征。

    (七)凡国际(含港、澳、台)运输的船舶缴交航养费一律以美元折算人民币(按当天中国人民银行公布的美元兑换率折算)收取。

  Article 7    Business operators of watercrafts shall be responsible for paying waterway maintenance tolls. Waterway maintenance tolls paid by the operating units shall be listed into the costs, and those paid by the administrative institutions shall be listed into the outlays.

       第七条  航养费由船舶经营者负责交纳。经营单位交纳的航养费列入成本开支,行政事业单位交纳的航养费列入经费开支。

  Article 8    Profit-making watercrafts to suspend shipping services or to be sealed up shall go through the corresponding formalities with the units that collect or collect on behalf of watercrafts waterway maintenance tolls before the 25th day of the last month; upon verification and approval, such tolls during the period of suspension or seal-up shall be suspended from being collected. In the event that a watercraft resumes shipping services in the first half of a month, waterway maintenance tolls shall be collected for the whole month; where it resumes services in the last half of the month, waterway maintenance tolls shall be collected for half of the month.

       第八条  营业性船舶需停航、封存时,应于上月二十五日前向征收或代征航养费的单位办理申请报停手续,经核实同意后停征停航或封存期间的航养费。船舶于上半月内恢复启用的,按全月征收当月航养费,于下半月恢复启用的,按全月的二分之一征收当月的航养费。

  Article 9    With regard to watercrafts for which the application for the exemption from waterway maintenance tolls may be filed, units to which such watercrafts belong shall apply to the local departments collecting such tolls depending on the ship's certificates and the relevant evidentiary materials as specified in Item (1), Item (2), and Item (3) of Article 4 of the Decision. Their applications shall, after being examined and approved by the departments collecting tolls, be submitted to the provincial-level administrative departments in charge of waterways, and the Certificate of Exemption from Waterway Maintenance Tolls of Fujian Province shall be issued to the qualified watercrafts. Watercrafts that are exempted from waterway maintenance tolls shall be subject to the annual examination once a year.

       第九条  按规定可以申请免征航养费的船舶,由船舶所在单位持船舶证书和《规定》第四条(一)(二)(三)款有关的证明材料,向所在地航养费征收部门提出免征申请,经征收部门审核后报省级航道管理机构批准,发给“福建省航道养护费免缴证”。对免征航养费的船舶每年进行一次年度审核。

  Article 10    With regard to watercrafts whose waterway maintenance tolls are calculated and collected based on operation earnings by the month; such tolls payable of the current month shall be paid off only one time before the 5th day of the next month. With regard to watercrafts (including sand, stone, and gold exploitation ships) whose waterway maintenance tolls are calculated and collected based on deadweight tone or power by the month, such tolls of the current month shall be paid off on the 5th day of this month. The toll payers may pay several-month or 12-month waterway maintenance tolls only one time voluntarily.

Waterway maintenance tolls (collected based on the voyage) for the round voyage shall be paid off for all kinds of watercrafts passing in and out of this Province's waterways before they leaving ports.

       第十条  按月以营运收入计征的船舶,应将当月应缴的航养费于次月五日前一次缴清;按月按吨位、功率计征的船舶(含砂、石、金采挖船)应于每月五日缴清当月航养费。缴费人可以根据自愿一次性缴纳数月或12个月的航养费。

    进出我省航道按航次计征的各类船舶应在离港前缴清往返航次的航养费。

  Article 11    Collection and use of Waterway maintenance tolls:

(1) The provincial-level administrative departments in charge of waterways or the relevant units entrusted by these departments shall be responsible for the specific collection of provincial waterway maintenance tolls, and other units shall be collect such tolls.

(2) All units collecting waterway maintenance tolls must announce the charging documents to the public, apply to the administrations for price control for charging licenses in time, collect tolls by producing licenses, and uniformly use the Charging Receipt for Waterway Maintenance Tolls of Fujian Province printed under charge of the provincial-level financial department.

(3) All units collecting waterway maintenance tolls shall turn in the collected waterway maintenance tolls to the specialized provincial-level finance account in full by the month.

(4) The collection of waterway maintenance tolls must be subject to the principle of "two lines of revenue and expenditure, and earmarked funds for specialized purposes), and such tolls shall not be embezzled for other purposes.

(5) The provincial administrative department in charge of waterways shall give an overall consideration of the use of waterway maintenance tolls based on the range of use of such tolls. The relevant waterway organizations or port bureaus (with regard to harbor waterways), and the bureaus (committees) of communications of municipalities with districts (with regard to inland river waterways) shall, within the fourth quarter of each year, make the annual plans on the expenses required to maintain waterways under their respective jurisdiction of the next year, and submit them to the provincial-level administrative departments in charge of waterways. The provincial-level administrative departments in charge of waterways shall, upon comprehensive balancing, make the annual revenue and expenditure plans, submit them to the Department of Communications of this Province for examination and approval, submit them to the Department of Finance of this province for examination and approval after obtaining approval from the Department of Communications, and carry out them upon approval of the Department of Finance. At the end of a year, the units administrating waterways shall make the final accounts on waterway maintenance tolls, and submit them to the Department of Finance for examination and approval after passing examination of the Department of Communications. The year-end balance outstanding shall be carried forward to the next year.

(6) The provincial-level administrative departments in charge of waterways shall be responsible for the international audit supervision over waterway maintenance tolls, conduct the regular or irregular audits of such tolls and all units that collect on behalf, and collect as assistants such tolls, and report information about audits to the Department of Communications of this Province. In the event that units that embezzle waterway maintenance tolls allocated for other purposes or units that collect on behalf or collect as assistants waterway maintenance tolls fail to turn in such tolls by the month, or withhold such tolls without authorization, or embezzle such tolls for other purposes, the provincial-level administrative departments in charge of waterways shall may issue the notification on making rectification and improvement, have the right to terminate continual collection of units that collect on behalf or collect as assistants waterway maintenance tolls, recover the withheld or embezzled tolls, and submit the handling decisions to the Department of Communications of this Province for records.

       第十一条  航养费征收和使用管理:

    (一)全省航养费由省级航道管理机构负责具体征收工作,或由省级航道管理机构委托相关单位协征,其他单位一律不得征收。

    (二)各航养费征收单位必须公布收费文件,及时到物价部门办理收费许可证,实行亮证收费,并统一使用省级财政部门负责印制的“福建省航道养护费收费票据”。

    (三)各航养费征收单位应将征收的航养费全额按月上缴省级财政专户。

    (四)航养费征收必须贯彻“收支两条线”、专款专用的原则,不得挪作他用。

    (五)航养费的使用,由省级航道管理机构按航养费的使用范围统筹安排。港湾航道由相关航道机构或港务局,内河航道由各设区市交通局(委)在每年第四季度将本辖区内次年航道维护工程所需费用编制年度计划报省级航道管理机构,由省级航道管理机构综合平衡后,编制年度收支计划送省交通厅审核后报省财政厅批准执行;年终航道管理单位应编报航养费决算,经省交通厅审核后,送省财政厅审批。年终结余,可结转下年度使用。

    (六)省级航道管理机构负责航养费的内部审计监督,对航养费和各代征、协征单位及使用单位进行定期或不定期审计,并将审计情况上报省交通厅。对将下拨的航养费挪作他用或代征、协征单位不按月上缴、擅自截留或挪作他用的,省级航道管理机构可发整改通知书并有权终止代征、协征单位继续征收,追缴被截留或挪作他用的款额,并将处理决定报省交通厅备案。

  Article 12    Range of use of waterway maintenance tolls:

(1) Expenses for maintenance projects: including expenses for waterway maintenance, measuring, dredging, regularization, reef exploding, renovating buildings, expenses for maintenance of navigation marks and for setup and maintenance of other navigation aids, expenses for repair of waterway facilities damaged by flood, expenses for maintenance and repair of navigation engineering ships and mechanical equipment, expenses for construction of waterway management stations or offices, expenses for purchase of small-sized boats, mechanical equipment, and instruments for maintenance projects; and expenses for navigation improvement projects.

(2) Expenses for construction of waterways.

(3) Administrative expenses for maintenance, including administrative management expenses, navigation law enforcement expenses, expenses for collection, management expenses for protection of waterways, and expenses for scientific research, education, communication facilities, and general investigation for waterways.

(4) Other expenses for maintenance: expenses and pensions for the personnel retired or retired with honors from the professional waterway maintenance teams.

The proportion for waterway maintenance tolls to be used for the maintenance projects shall not be lower than 80% of the total expenditure of such tolls in principle.

       第十二条  航养费的使用范围:

    (一)养护工程费:包括维护航道及测量、疏浚、整治、炸礁、整治建筑物的维护;航标维护及其他助航设施的设置与维护;航道设施的水毁修复;航道工程船舶及机具设备的保养与修理;航道管理处、站的房屋修建;养护工程小型船艇、机具设备和仪器的购置;航道改善工程费。

    (二)航道建设费。

    (三)养护事业费:包括行政管理费,航道执法费,征收业务费,航道保护管理费,养护的科研、教育、通信设施、航道普查费。

    (四)养护其他费:航道维护专业队伍的离、退休人员费及抚恤金等。

    航养费用于养护工程方面的费用比例,原则上不低于航养费总支出的80%。

  Article 13    Examination, supervision, and administration of collection and use of Waterway maintenance tolls:

Watercrafts shall carry with them and actively produce the Certificate for Uniform Payment, the Certificate for Payment, or the Certificate of Exemption, and shall be subject to the administrative law enforcement examination concerning navigation organized by the units collecting such waterway maintenance tolls. Whoever fails to pay waterway maintenance tolls according to these Provisions shall be warned and imposed a fine by the administrative department in charge of collection of such tolls according to law, or have its certificate issued by the administrative department in charge of communications suspended until it is ordered to leave the waterway and to be handled.

Whoever violates these Provisions shall be handled according to the following provisions.

(1) Whoever fails to pay such tolls within the specified time limit shall be imposed an overdue fine of 5? of the amount tolls payable by the day as of the first day after the specified time limit.

(2) Whoever falsely reports the freight earnings or other amount of earnings for which the tolls are to be paid or reports such earnings in part, or alters, re-lends, replaces, or uses invalid Certificate of Payment or the Certificate of Exemption, or has no such Certificate shall be ordered to pay waterway maintenance tolls as well as overdue fine retroactively imposed by the unit collecting such tolls, and shall be imposed a fine of not less than three times but not more than four times of waterway maintenance tolls payable, and have the invalid Certificate confiscated in accordance with the Measures on the Collection and Use of Inland River Waterway Maintenance Tolls promulgated by the Ministry of Communications.

(3) Whoever forges coupons or seals or defaults waterway maintenance tolls shall be ordered to pay waterway maintenance tolls as well as overdue fine retroactively imposed by the unit collecting such tolls, shall be imposed a fine of not more than five times of waterway maintenance tolls payable, and shall have its legal liability investigated and affixed according to law.

(4) Once watercrafts are found engaging in business operation during the pried of suspension, the whole-year waterway maintenance tolls shall be calculated and collected.

(5) Watercrafts for which the formalities for payment or exemption have not been completed with the administrative departments in charge of waterways shall be deemed those defaulting, owing, underpaying, or evading waterway maintenance tolls, and shall be handled in accordance with these Provisions.

The personnel collecting waterway maintenance tolls shall, when executing their official duties, hold the valid certificates, administer according to law, and handle affairs impartially. Whoever charges or imposes a fine indiscriminately, or practices graft shall be handled in accordance with the relevant provisions of the Supervision Law of the People's Republic of China. Whoever commits a crime shall be prosecuted for criminal liability according to law.

       第十三条  航养费征收的检查及监督管理:

    船舶应随船携带“统缴证”、“缴讫证”或“免缴证”并主动出示接受征收单位航道行政执法检查。对未按本规定交缴航养费者,征收管理机构可依法给予警告、罚款,或暂扣由交通部门发放的证件,直至责令其船舶驶离航道,接受处理。

    对违反本规定者,按下列办法处理:

    (一)超过规定期限不缴纳的,从迟缴之日起,每天按应缴航养费额的5‰加收滞纳金。

    (二)错报、少报运费收入或其他计费数量,涂改、转借、顶替、使用无效“缴讫证”或“免缴证”,以及无“缴讫证”或“免缴证”的,除通知征收单位追征航养费和滞纳金外,还根据交通部关于《内河航道养护费征收和使用办法》处以应缴纳航养费三至四倍的罚款,并没收无效凭证。

    (三)伪造票证、印章的,以及拖欠不缴的,除通知征收单位追征应缴的航养费和滞纳金外,并根据交通部关于《内河航道养护费征收和使用办法》处以应缴航养费五倍以下的罚款,并依法追究法律责任。

    (四)船舶报停期间从事营运的,一经发现,计征全年航养费。

    (五)凡不按规定到航道部门办理缴费、免征手续的船舶,均视为拖、欠、漏、逃航养费船舶,均按本规定处理。

    征收人员执行公务时,应持有合法证件,依法行政,秉公办事。对乱收费、乱罚款或者营私舞弊者,按中华人民共和国监察法有关规定处理。对构成犯罪的,由司法机关追究刑事责任。

  Article 14    Any party concerned that refuses to comply with a punishment may apply for an administrative review within 60 days as of the date on which the corresponding punishment decision is received. In the event that this party still refuses to comply with the administrative review's result, it may file a lawsuit in the people's court within 15 days as of the receipt of the Decision on the Administrative Review. If the party neither files a lawsuit, nor fulfill the punishment decision within the specified time limit, the administrative department in charge of collection of waterway maintenance tolls may apply to the people's court for compulsory enforcement.

       第十四条  当事者对处罚不服的,可在接到处罚决定书60日内依法提请行政复议;对复议不服的,可在接到《复议处理决定书》15日内向人民法院起诉。期满不起诉,又不履行处理决定的,征收管理机构可以申请人民法院申请强制执行。

  Article 15    These Provisions shall take effect as of 1st April 2002. Provisions of Fujian Province on the Collection, Administration, and Use of Inland River Waterway Maintenance Tolls (Min Jiao Cai [2001] No. 146) shall be repealed simultaneously.

       第十五条  本规定自二OO二年四月一日起执行。闽交财(2001)146号颁发的《福建省内河航道养护费征收管理和使用规定》同时废止。

  Article 16    The power of interpretation of these Provisions shall be vested in the Department of Communications, the Department of Finance, and the Bureau of Price Control of this Province.

       第十六条  本规定由省交通厅、省财政厅、省物价局负责解释。