Administrative Measures for the Recognition of Comprehensive Resource Utilization Encouraged by the State

国家鼓励的资源综合利用认定管理办法

 

Promulgating Institution: National Development and Reform Commission; Ministry of Finance;State Administration of Taxation

Document Number:Fa Gai Huan Zi [2006] No. 1864

Promulgating Date: 09/07/2006

Effective Date:10/01/2006

 

颁布机关: 国家发展和改革委员会; 财政部; 国家税务总局

文      号: 发改环资[2006]1864号

颁布时间: 09/07/2006

实施时间: 10/01/2006

Chapter 1 General Provisions

第一章  总则

  Article 1   In accordance with the Notice of the General Office of the State Council on Retaining Some Non-administrative Licensing Items for Examination and Approval (Guo Ban Fa [2004] No. 62) and the spirits of relevant State policies and regulations, these Measures are formulated with a view to implementing State policies on encouraging and supporting comprehensive utilization of resources, enhancing the administration over comprehensive resource utilization, encouraging enterprises to make comprehensive utilization of resources, and pushing forward sustainable economic and social development.

       第一条  为贯彻落实国家资源综合利用的鼓励和扶持政策,加强资源综合利用管理,鼓励企业开展资源综合利用,促进经济社会可持续发展,根据《国务院办公厅关于保留部分非行政许可审批项目的通知》(国办发[2004]62号)和国家有关政策法规精神,制定本办法。

  Article 2   For the purposes of these Measures, recognition of comprehensive resource utilization encouraged by the State shall refer to the recognition of techniques, technologies or products of comprehensive resource utilization that are consistent with State policies on encouraging and supporting comprehensive utilization of resources (hereinafter referred to as the Recognition of Comprehensive Resource Utilization).

       第二条  本办法所指国家鼓励的资源综合利用认定,是指对符合国家资源综合利用鼓励和扶持政策的资源综合利用工艺、技术或产品进行认定(以下简称资源综合利用认定)。

  Article 3   The National Development and Reform Commission (NDRC) shall be responsible for the organization, coordination, administration and supervision of the Recognition of Comprehensive Resource Utilization.

Competent administrative departments of comprehensive resource utilization of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan (hereinafter referred to as the Authority of Comprehensive Resource Utilization at the Provincial Level) shall be responsible for the Recognition of Comprehensive Resource Utilization, and the supervision and administration in respect thereof within their respective jurisdiction; finance administrative authorities shall enhance the administration and supervision over the financial activities of the enterprises recognized; tax administrative authorities shall strengthen the administration and supervision of taxation, and faithfully implement State preferential tax policies on comprehensive resource utilization.

       第三条  国家发展改革委负责资源综合利用认定的组织协调和监督管理。

    各省、自治区、直辖市及计划单列市资源综合利用行政主管部门(以下简称省级资源综合利用主管部门)负责本辖区内的资源综合利用认定与监督管理工作;财政行政主管机关要加强对认定企业财政方面的监督管理;税务行政主管机关要加强税收监督管理,认真落实国家资源综合利用税收优惠政策。

  Article 4   Enterprises that are recognized as manufacturing products of comprehensive resource utilization and enterprises that adopt techniques and technologies of comprehensive resource utilization shall apply for enjoying preferential taxation and operation policies in accordance with relevant provisions of the State.

       第四条  经认定的生产资源综合利用产品或采用资源综合利用工艺和技术的企业,按国家有关规定申请享受税收、运行等优惠政策。

Chapter 2 Application Requirements and Items to be Recognized

第二章  申报条件和认定内容

  Article 5   Enterprises that intend to apply for the Recognition of Comprehensive Resource Utilization shall meet the following requirements:

(1) their production techniques, technologies or products are consistent with national industrial policies and relevant standards;

(2) profits and losses concerning products of comprehensive resource utilization can be calculated on an independent basis;

(3) raw materials (fuel) used have stable and reliable sources, their quantity and quality meet relevant requirements, and such supporting conditions as water and electricity supply have been in place; and

(4) meet relevant environmental protection requirements, and shall not cause secondary pollution.

       第五条  申报资源综合利用认定的企业,必须具备以下条件:

    (一)生产工艺、技术或产品符合国家产业政策和相关标准;

    (二)资源综合利用产品能独立计算盈亏;

    (三)所用原(燃)料来源稳定、可靠,数量及品质满足相关要求,以及水、电等配套条件的落实;

    (四)符合环保要求,不产生二次污染。

  Article 6   Power generation entities of comprehensive utilization that intend to apply for the Recognition of Comprehensive Resource Utilization shall meet the following additional requirements:

(1) the entities are power plants established upon authorization (examination and approval) of competent governmental departments in accordance with State provisions on authorization or examination and approval authorities.

(2) in the case of electricity generated by coal refuses (stone coal or oil shale) and/or coal slurry, the same shall be taken as main source of fuel, accounting for not less than 60% (weight ratio) of the fuel fired in the furnace; regarding coal refuses (stone coal or oil shale) as fuel fired in the furnace, the applied lower calorific value shall not be more than 12550 kj/kg; in addition, proper devices shall be available to display and record the automatic feeding of raw coal, coal refuses and coal slurry.

(3) the following conditions shall be satisfied in the case of electricity generated by domestic waste (including sludge): the building and operation of garbage furnaces shall meet relevant State or industrial standards or norms; supporting documents shall be issued by competent environment and health departments at the prefectural (city) level for the garbage quantity and quality used; the monthly amount of garbage actually utilized shall not be lower than 90% of the designed fixed amount; where raw coal is mixed with the garbage to generate electricity by fluidized-bed boilers, the amount of garbage used shall not be lower than 80% (weight ratio) of the fuel fired in the furnace; and proper devices shall be available to display and record the automatic feeding of garbage and raw coal.

(4) enterprises (branches or workshops) that generate electricity with utilizable heat energy and differential pressure derived from industrial production shall determine the installed capacity of power plants utilizing residual heat and pressure according to the quality of residual heat and pressure, and the amount of residual heat, or gas consumption of manufacturing techniques, as well as the available parameters of working media.

(5) where coal-bed gas (coal mine gas), methane (urban domestic waste landfill gas), converted gas, blast furnace gas, biomass energy, etc., are recycled as fuel for power generation, adequate and stable resources of such fuels shall be available, and the installed capacity shall be reasonably determined according to the amount of such resources.

       第六条  申报资源综合利用认定的综合利用发电单位,还应具备以下条件:

    (一)按照国家审批或核准权限规定,经政府主管部门核准(审批)建设的电站。

    (二)利用煤矸石(石煤、油母页岩)、煤泥发电的,必须以燃用煤矸石(石煤、油母页岩)、煤泥为主,其使用量不低于入炉燃料的60%(重量比);利用煤矸石(石煤、油母页岩)发电的入炉燃料应用基低位发热量不大于12550千焦/千克;必须配备原煤、煤矸石、煤泥自动给料显示、记录装置。

    (三)城市生活垃圾(含污泥)发电应当符合以下条件:垃圾焚烧炉建设及其运行符合国家或行业有关标准或规范;使用的垃圾数量及品质需有地(市)级环卫主管部门出具的证明材料;每月垃圾的实际使用量不低于设计额定值的90%;垃圾焚烧发电采用流化床锅炉掺烧原煤的,垃圾使用量应不低于入炉燃料的80%(重量比),必须配备垃圾与原煤自动给料显示、记录装置。

    (四)以工业生产过程中产生的可利用的热能及压差发电的企业(分厂、车间),应根据产生余热、余压的品质和余热量或生产工艺耗气量和可利用的工质参数确定工业余热、余压电厂的装机容量。

    (五)回收利用煤层气(煤矿瓦斯)、沼气(城市生活垃圾填埋气)、转炉煤气、高炉煤气和生物质能等作为燃料发电的,必须有充足、稳定的资源,并依据资源量合理配置装机容量。

  Article 7   Items to be recognized shall include the following:

(1) to examine whether the enterprises or entities applying for the Recognition of Comprehensive Resource Utilization have gone through the procedures for administrative examination and approval or authorization, whether project construction meets relevant examination and approval/or authorization requirements, and whether the products and techniques of comprehensive resource utilization are in conformity with State industrial policies, technical specifications and recognition application requirements;

(2) to examine whether the products of comprehensive resource utilization under application fall within the scope of the Catalogue of Comprehensive Resource Utilization, and examine the sources of resources for comprehensive utilization and the reliability thereof; and

(3) to examine whether the conditions set forth in State preferential policies of comprehensive resource utilization have been satisfied.

       第七条  认定内容

    (一)审定申报综合利用认定的企业或单位是否执行政府审批或核准程序,项目建设是否符合审批或核准要求,资源综合利用产品、工艺是否符合国家产业政策、技术规范和认定申报条件;

    (二)审定申报资源综合利用产品是否在《资源综合利用目录》范围之内,以及综合利用资源来源和可靠性;

    (三)审定是否符合国家资源综合利用优惠政策所规定的条件。

Chapter 3 Application and Recognition Procedures

第三章  申报及认定程序

  Article 8   The Recognition of Comprehensive Resource Utilization shall adopt a system in which an application for Recognition of Compressive Resource Utilization is submitted by the enterprise to the relevant authority of comprehensive resource utilization of the people's government at the prefectural (city) level at the domicile of the enterprise for preliminary examination (hereinafter referred to as the Authority of Comprehensive Resource Utilization at the City Level), and the relevant Authority of Comprehensive Resource Utilization at the Provincial Level conducts final examination in conjunction with other relevant departments on a centralized basis. Every year, Authorities of Comprehensive Resource Utilization at the Provincial Level shall publicize the detailed time schedule for annual Recognition of Comprehensive Resource Utilization one (1) month in advance.

       第八条  资源综合利用认定实行由企业申报,所在地市(地)级人民政府资源综合利用管理部门(以下简称市级资源综合利用主管部门)初审,省级资源综合利用主管部门会同有关部门集中审定的制度。省级资源综合利用主管部门应提前一个月向社会公布每年年度资源综合利用认定的具体时间安排。

  Article 9  An enterprise wishing to benefit from preferential policies on comprehensive resource utilization shall submit a written application to the relevant Authority of Comprehensive Resource Utilization at the City Level, and submit all the materials required. The said authority shall, after soliciting the opinions of the finance department at the same level and other relevant departments, complete the preliminary examination within thirty (30) days after the specified date of acceptance, and submit its opinions of preliminary examination to relevant Authority of Comprehensive Resource Utilization at the Provincial Level.

       第九条  凡申请享受资源综合利用优惠政策的企业,应向市级资源综合利用主管部门提出书面申请,并提供规定的相关材料。市级资源综合利用主管部门在征求同级财政等有关部门意见后,自规定受理之日起在30日内完成初审,提出初审意见报省级资源综合利用主管部门。

  Article 10   An Authority of Comprehensive Resource Utilization at the City Level shall deal with applications for Recognition of Comprehensive Resource Utilization submitted by applicants separately depending on the following circumstances:

(1) where an application falls within the scope of Recognition of Comprehensive Resource Utilization, and the application materials are complete, the application shall be accepted, and opinions of preliminary examination shall be issued.

(2) where an application does not fall within the scope of Recognition of Comprehensive Resource Utilization, the applicant shall be immediately notified of the non-acceptance of the application, with the reasons therefor explained.

(3) where the application materials are found to be incomplete or fail to meet relevant requirements, the applicant shall be notified, at a time, of all the materials to be supplemented on the spot or within five (5) days.

       第十条  市级资源综合利用主管部门对申请单位提出的资源综合利用认定申请,应当根据下列情况分别做出处理:

    (一)属于资源综合利用认定范围、申请材料齐全,应当受理并提出初审意见。

    (二)不属于资源综合利用认定范围的,应当即时将不予受理的意见告知申请单位,并说明理由。

    (三)申请材料不齐全或者不符合规定要求的,应当场或者在五日内一次告知申请单位需要补充的全部内容。

  Article 11   The committee of Recognition of Comprehensive Resource Utilization (hereinafter referred to as the Committee), consisting of the relevant Authority of Comprehensive Resource Utilization at the Provincial Level, relevant administrative departments such as the finance department at the same level, and industry experts, shall complete the examination of recognition within 45 days pursuant to the recognition requirements and contents as stated in Chapter 2.

       第十一条  省级资源综合利用主管部门会同同级财政等相关管理部门及行业专家,组成资源综合利用认定委员会(以下简称综合利用认定委员会),按照第二章规定的认定条件和内容,在45日内完成认定审查。

  Article 12   Under any of the following circumstances, the relevant Authority of Comprehensive Resource Utilization at the Provincial Level shall submit opinions of preliminary examination to the NDRC for examination and verification.

(1) techniques related to power generating sets of comprehensive resource utilization with a unit capacity of 25MW or more;

(2) power generation techniques by comprehensive utilization of coal refuses (coal slurry, stone coal or oil shale); or

(3) power generation techniques by garbage (including sludge).

Examination and verification of the above circumstances shall be accepted by the end of July once a year, and the examination and verification shall be completed within sixty (60) days as of the closing date of acceptance.

       第十二条  属于以下情况之一的,由省级资源综合利用主管部门提出初审意见,报国家发展改革委审核。

    (一)单机容量在25MW以上的资源综合利用发电机组工艺;

    (二)煤矸石(煤泥、石煤、油母页岩)综合利用发电工艺;

    (三)垃圾(含污泥)发电工艺。

    以上情况的审核,每年受理一次,受理时间为每年7月底前,审核工作在受理截止之日起60日内完成。

  Article 13  The relevant Authority of Comprehensive Resource Utilization at the Provincial Level shall announce qualified enterprises of comprehensive resource utilization according to the decision on recognition of the Committee or examination and verification opinions issued by the NDRC; where no objection is raised within ten (10) days after the date of announcement, the said authority shall issue the Certificate of Recognition of Comprehensive Resource Utilization, submit the same to the NDRC for record-filing, and inform the finance department and tax authority at the same level of the same. The Authority of Comprehensive Resource Utilization at the Provincial Level shall notify applicants whose applications are unsuccessful of the result and reasons therefor in writing.

       第十三条  省级资源综合利用主管部门根据综合利用认定委员会的认定结论或国家发展改革委的审核意见,对审定合格的资源综合利用企业予以公告,自发布公告之日起10日内无异议的,由省级资源综合利用主管部门颁发《资源综合利用认定证书》,报国家发展改革委备案,同时将相关信息通报同级财政、税务部门。未通过认定的企业,由省级资源综合利用主管部门书面通知,并说明理由。

  Article 14  An enterprise that has an objection to the decision on recognition made by a Committee may file an application for review to the said Committee, and the said Committee shall accept the application. Where the enterprise is still not satisfied with the review conclusion, it may appeal to the authority of comprehensive resource utilization at a higher level; the said authority a higher level shall, in conjunction with relevant departments, issue argumentation opinions based on the facts as investigated and verified, and shall be empowered to alter the decision on recognition made by the authority at the lower level.

       第十四条  企业对综合利用认定委员会的认定结论有异议的,可向原作出认定结论的综合利用认定委员会提出重新审议,综合利用认定委员会应予受理。企业对重新审议结论仍有异议的,可直接向上一级资源综合利用主管部门提出申诉;上一级资源综合利用主管部门根据调查核实的情况,会同有关部门组织提出论证意见,并有权变更下一级的认定结论。

  Article 15  The Certificate of Recognition of Comprehensive Resource Utilization shall be printed by each Authority of Comprehensive Resource Utilization at the Provincial Level in the uniform format as determined by the NDRC. The said Certificate shall be valid for two (2) years.

       第十五条  《资源综合利用认定证书》由国家发展改革委统一制定样式,各省级资源综合利用主管部门印制。认定证书有效期为两年。

  Article 16  Where an entity that has obtained the Certificate of Recognition of Comprehensive Resource Utilization intends to change its name, products, techniques or other items with justifiable reasons, the entity shall file an application to the Authority of Comprehensive Resource Utilization at the City Level, and submit relevant supporting materials. The said authority shall issue opinions, submit the same to the relevant Authority of Comprehensive Resource Utilization at the Provincial Level for final examination, and inform the finance department and tax authority at the same level of relevant information in a timely manner.

       第十六条  获得《资源综合利用认定证书》的单位,因故变更企业名称或者产品、工艺等内容的,应向市级资源综合利用主管部门提出申请,并提供相关证明材料。市级资源综合利用主管部门提出意见,报省级资源综合利用主管部门认定审查后,将相关信息及时通报同级财政、税务部门。

Chapter 4 Supervision and Administration

第四章  监督管理

  Article 17   The NDRC, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) shall enhance the supervision and inspection of the Recognition of Comprehensive Resource Utilization and the implementation of the preferential policies, and revise conditions on the Recognition of Comprehensive Resource Utilization as appropriate based on the development in comprehensive resource utilization, adjustments to State industrial policies, progress in technologies and other factors.

       第十七条  国家发展改革委、财政部、国家税务总局要加强对资源综合利用认定管理工作和优惠政策实施情况的监督检查,并根据资源综合利用发展状况、国家产业政策调整、技术进步水平等,适时修改资源综合利用认定条件。

  Article 18   Authorities of comprehensive resource utilization at all levels shall adopt effective measures to strengthen the supervision and administration of recognized enterprises, and in particular, enhance the dynamic regulation of sources of bulk resources for comprehensive utilization; in the case of no stable supply of resources to be comprehensively utilized, timely measures shall be taken to address such case. The said authorities shall conduct supervision and inspection of recognized enterprises and their affiliates, and get detailed information about the same on a yearly basis, provided that such activities shall not interfere with the normal operation of the enterprises. 

Finance departments and tax authorities at all levels shall strengthen information communication with authorities of comprehensive resource utilization at the corresponding level; particularly, they shall timely exchange opinions on problems uncovered in the course of supervision and inspection, and resolve the same through coordination.

       第十八条  各级资源综合利用主管部门应采取切实措施加强对认定企业的监督管理,尤其要加强大宗综合利用资源来源的动态监管,对综合利用资源无法稳定供应的,要及时清理。在不妨碍企业正常生产经营活动的情况下,每年应对认定企业和关联单位进行监督检查和了解。

    各级财政、税务行政主管部门要加强与同级资源综合利用主管部门的信息沟通,尤其对在监督检查过程中发现的问题要及时交换意见,协调解决。

  Article 19  Authorities of Comprehensive Resource Utilization at the Provincial Level shall report to the NDRC, the MOF and the SAT on basic information on the Recognition of Comprehensive Resource Utilization in the previous year by the end of each May. The report shall mainly cover:

(1) recognition-related information (including the number of enterprises (power plants) of comprehensive resource utilization recognized, installed capacity of generating sets recognized, etc.).

(2) information on comprehensive utilization of bulk resources by recognized enterprises and the sources thereof (including resource varieties, amount under comprehensive utilization, the supply, etc.).

(3) information on the regulation of enterprises of comprehensive resource utilization recognized (including annual inspection, spot check, penalty, etc.).

(4) information on the implementation of the preferential policies of comprehensive resource utilization.

       第十九条  省级资源综合利用主管部门应于每年5月底前将上一年度的资源综合利用认定的基本情况报告国家发展改革委、财政部和国家税务总局。主要包括:

    (一)认定工作情况(包括资源综合利用企业(电厂)认定数量、认定发电机组的装机容量等情况)

    (二)获认定企业综合利用大宗资源情况及来源情况(包括资源品种、综合利用量、供应等情况)。

    (三)资源综合利用认定企业的监管情况(包括年检、抽查及处罚情况等)。

    (四)资源综合利用优惠政策落实情况。

  Article 20   Enterprises (power plants) whose products or techniques of comprehensive resource utilization have been recognized shall organize production, improve management systems and statistical statements, and timely submit statistical data and audited financial statements in strict accordance with the requirements for the Recognition of Comprehensive Resource Utilization.

       第二十条  获得资源综合利用产品或工艺认定的企业(电厂),应当严格按照资源综合利用认定条件的要求,组织生产,健全管理制度,完善统计报表,按期上报统计资料和经审计的财务报表。

  Article 21   Where an enterprise whose which products or techniques of comprehensive resource utilization have been recognized no longer satisfies the conditions for Recognition of Comprehensive Resource Utilization due to sources of raw materials for comprehensive resource utilization, the enterprise shall proactively report the case to the relevant Authority of Comprehensive Resource Utilization at the City Level. The relevant departments responsible for the recognition, and examination and approval of comprehensive resource utilization at the provincial level shall terminate the recognition certificate of the enterprise, and announce relevant information to the public.

       第二十一条  获得资源综合利用产品或工艺认定的企业,因综合利用资源原料来源等原因,不能达到认定所要求的资源综合利用条件的,应主动向市级资源综合利用主管部门报告,由省级认定、审批部门终止其认定证书,并予以公告。

  Article 22   The Certificate of Recognition of Comprehensive Resource Utilization is a required document for tax authorities at all levels to examine and approve applications for tax reduction/exemption relevant to comprehensive resource utilization. Enterprises without the said Certificate are not eligible for tax reduction/exemption.

       第二十二条  《资源综合利用认定证书》是各级主管税务机关审批资源综合利用减免税的必要条件,凡未取得认定证书的企业,一律不得办理税收减免手续。

  Article 23   Personnel involved in the recognition activities shall strictly keep confidential trade and technical secrets of enterprises that have passed the Recognition of Comprehensive Resource Utilization.

       第二十三条  参与认定的工作人员要严守资源综合利用认定企业的商业和技术秘密。

  Article 24  Any entity or individual shall be entitled to denounce acts of obtaining the qualifications for Recognition of Comprehensive Resource Utilization and enjoying preferential policies by such means as practicing fraud.

       第二十四条  任何单位和个人,有权检举揭发通过弄虚作假等手段骗取资源综合利用认定资格和优惠政策的行为。

Chapter 5 Penalty Provisions

第五章  罚则

  Article 25  As regards an enterprise that enjoys preferential policies of comprehensive resource utilization by means of fraud, or enterprise that, in violation of Article 21 herein, fails to timely apply for the termination of the Certificate, once found, the entitlement of the enterprise to the preferential policies shall be cancelled, and the Certificate thereof shall be withdrawn by the relevant Authority of Comprehensive Resource Utilization at the Provincial Level. The enterprise shall not apply for recognition in three (3) years. Where the enterprise has enjoyed preferential tax polices, the relevant tax authority shall recover tax payment and impose penalties in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant provisions.

       第二十五条  对弄虚作假,骗取资源综合利用优惠政策的企业,或违反本办法第二十一条未及时申报终止认定证书的,一经发现,取消享受优惠政策的资格,省级资源综合利用主管部门收回认定证书,三年内不得再申报认定,对已享受税收优惠政策的企业,主管税务机关应当依照《中华人民共和国税收征收管理法》及有关规定追缴税款并给予处罚。

  Article 26   Under any of the following circumstances, the relevant Authority of Comprehensive Resource Utilization at the Provincial Level shall revoke the qualifications of Recognition of Comprehensive Resource Utilization, and notify the finance department and tax authority at the same level of the same:

(1) where the staff member of an administrative organ abuses powers or neglects duties, thus leading to the recognition of ineligible comprehensive resource utilization;

(2) where a staff member makes Recognition of Comprehensive Resource Utilization beyond the statutory authority or in violation of statutory procedures;

(3) where Recognition of Comprehensive Resource Utilization is granted to enterprises that are not qualified to apply or enterprises that fail to satisfy statutory requirements;

(4) where an entity conceals relevant information, provides false materials, or refuses to provide authentic information on its operation activities; or where the entity obtains the Recognition of Comprehensive Resource Utilization by fraud, bribery or other improper means;

(5) where an entity fails to meet the requirements on the Recognition of Comprehensive Resource Utilization upon annual inspection and random check, and fails to make rectification within the specified time limit or still fails to meet the said requirements after rectification.

       第二十六条  有下列情形之一的,由省级资源综合利用主管部门撤销资源综合利用认定资格并抄报同级财政和税务部门:

    (一)行政机关工作人员滥用职权、玩忽职守做出不合条件的资源综合利用认定的;

    (二)超越法定职权或者违反法定程序做出资源综合利用认定的;

    (三)对不具备申请资格或者不符合法定条件的申请企业予以资源综合利用认定的;

    (四)隐瞒有关情况、提供虚假材料或者拒绝提供反映其活动情况真实材料的;以欺骗、贿赂等不正当手段取得资源综合利用认定的;

    (五)年检、抽查达不到资源综合利用认定条件,在规定期限不整改或者整改后仍达不到认定条件的。

  Article 27  Staff members of administrative organs who abuse powers, neglect duties, and/or practice fraud while handling Recognition of Comprehensive Resource Utilization or during supervision and inspection shall be punished by the said organs with administrative sanctions; where a criminal offense is constituted, criminal liabilities shall be investigated for in accordance with the law.

       第二十七条  行政机关工作人员在办理资源综合利用认定、实施监督检查过程中有滥用职权、玩忽职守、弄虚作假行为的,由其所在部门给予行政处分;构成犯罪的,依法追究刑事责任。

  Article 28   Any person who forges the Certificate of Recognition of Comprehensive Resource Utilization shall be investigated for liabilities in accordance with relevant State laws and regulations.

       第二十八条  对伪造资源综合利用认定证书者,依据国家有关法律法规追究其责任。

Chapter 6 Supplementary Provisions

第六章  附则

  Article 29   For the purposes of these Measures, preferential policies of comprehensive resource utilization shall refer to preferential policies of the State on comprehensive resource utilization available, pursuant to relevant provisions, to enterprises whose products or techniques and technologies are recognized as comprehensive resource utilization.

       第二十九条  本办法所称资源综合利用优惠政策是指:经认定具备资源综合利用产品或工艺、技术的企业按规定可享受的国家资源综合利用优惠政策。

  Article 30   An enterprise (entity) that applies to benefit from preferential policies of comprehensive resource utilization shall apply for tax reduction/exemption with the tax authority concerned on the strength of the Certificate. The said tax authority shall handle tax reduction/exemption formalities in accordance with relevant taxation policies.

An enterprise that applies to benefit from other preferential policies shall go through the procedures for relevant preferential policies with the departments concerned on the strength of the Certificate.

       第三十条  申请享受资源综合利用税收优惠政策的企业(单位)须持认定证书向主管税务机关提出减免税申请。主管税务机关根据有关税收政策规定,办理减免税手续。

    申请享受其它优惠政策的企业,须持认定证书到有关部门办理相关优惠政策手续。

  Article 31   In the event of any revision to relevant provisions and preferential policies of comprehensive resource utilization involved herein, the revised provisions and policies shall prevail.

       第三十一条  本办法涉及的有关规定及资源综合利用优惠政策如有修订,按修订后的执行。

  Article 32  All regions may, in light of actual local conditions, formulate detailed rules of implementation in accordance with these Measures, and submit the same to the NDRC, the MOF and the SAT for record-filing.

       第三十二条  各地可根据本办法,结合地方具体情况制定实施细则,并报国家发展和改革委员会、财政部和国家税务总局备案。

  Article 33   These Measures shall be interpreted by the NDRC in conjunction with the MOF and the SAT.

       第三十三条  本办法由国家发展和改革委员会会同财政部、国家税务总局负责解释。

  Article 34   These Measures shall come into effect on October 1, 2006. The Administrative Measures for the Recognition of Comprehensive Resource Utilization (Guo Jing Mao Zi Yuan [1998] No. 716) and the Administrative Measures for the Recognition of Power Plants(Machine Sets)for Comprehensive Resource Utilization (Guo Jing Mao Zi Yuan [2000] No. 660) issued by the former State Economic and Trade Commission and the SAT shall be simultaneously repealed.

       第三十四条  本办法自2006年10月1日起施行。原国家经贸委、国家税务总局发布的《资源综合利用认定管理办法》(国经贸资源[1998]716号)和《资源综合利用电厂(机组)认定管理办法》(国经贸资源[2000]660号)同时废止。