Administrative Measures on the Collection and Use of Oil Price Regulation Funds in Hunan Province

湖南省石油价格调节基金征收使用管理办法

Promulgating Institution: Hunan Provincial Finance Bureau, Hunan Provincial Price Bureau

Document Number: Xiang Cai Zong(2008) No.62

Promulgating Date: 12/16/2008

Effective Date: 12/16/2008

颁布机关: 湖南省财政厅; 湖南省物价局

文      号: 湘财综[2008]62号

颁布时间: 12/16/2008

实施时间: 12/16/2008

  Article 1    In order to solve the impact of refined oil price formation mechanism reform of the state on the interest relation of each party through overall planning, These Measures are hereby formulated in accordance with the Price Law of the People’s Republic of China and Administrative Measures on the Collection and Use of Price Regulation Funds in Hunan Province (Xiang Zheng Ban Fa[2003] No.48) and relevant provisions of Hunan provincial government on establishing oil price regulation funds.

       第一条  为了统筹解决由于国家成品油价格形成机制改革对各方面利益关系带来的影响,根据《中华人民共和国价格法》、《湖南省价格调节基金征收管理办法》(湘政办发[2003]48号)和省人民政府关于设立石油价格调节基金的有关规定,制定本办法。

  Article 2    The oil price regulation funds shall be levied on the basis of the actual sales volume of gasoline and diesel oil, the levy rates shall be RMB 0.02 per liter. As for the gasoline and diesel oil sold by wholesale or retail enterprises, the oil price regulation funds shall be levied on the basis of the actual sales volume of gasoline and diesel oil, and the consumption tax shall be included in the price of the oil. The sales wholesale, retail price and sale amount of the gasoline and diesel oil selling enterprises all include the oil price regulation funds.

       第二条  石油价格调节基金按汽油、柴油实际销售量征收,征收标准为每升0.02元。批发、零售企业销售的汽油、柴油,均按照汽油、柴油实际销售量价内征收石油价格调节基金。企业销售汽油、柴油的销售批发、零售价格和销售金额包含石油价格调节基金。

  Article 3    The oil price regulation funds, as a kind of governmental funds, shall use the Hunan Provincial Common Forms for the Payment of Non-tax Revenue printed uniformly by Hunan provincial finance bureau during collection, shall be turned over to the finance in full amount and incorporated into budget management through the payment account of non-tax revenue or the fiscal special account used for payment of non-tax revenue.

1. The payable oil price regulation funds by Hunan Branch of China Petroleum & Chemical Corporation and Hunan Branch of China National Petroleum Corporation shall be collected by provincial price bureau under the entrustment of provincial collection administration bureau of non-tax revenue shall be turned over to the provincial finance in full amount. Hunan Branch of China Petroleum & Chemical Corporation and Hunan Branch of China National Petroleum Corporation shall pay the payable oil price regulation funds of last month to the payment account of provincial non-tax revenue within the first 20 days of each month.

2. The payable oil price regulation funds of other wholesale operation enterprises of gasoline and diesel oil shall be levied by the price bureau of the same level under the entrustment of local finance bureau with the principle of territory and then shall be turned to the finance of the same level in full amount. With regard to the oil price regulation funds levied by city (prefecture), county (county-level city, district), 30% of them shall be turned to provincial finance, and 70% of them shall be retained. The finance bureau of city (prefecture) or county (county-level city, district) shall turn over the oil price regulation funds that shall be paid to provincial finance to the provincial payment account of non-tax revenue within 20 days after each quarter expires.

       第三条  石油价格调节基金属于政府性基金,征收时使用省财政厅统一印制的湖南省非税收入一般缴款书,资金通过非税收入汇缴结算户或用于非税收入汇缴结算的财政专户,全额上缴财政并纳入预算管理。

    1、中石化湖南分公司和中石油湖南分公司应缴的石油价格调节基金由省非税收入征收管理局委托省物价局征收,全额缴入省级财政。中石化湖南分公司、中石油湖南公司应于每月20日之前将上月应缴的石油价格调节基金缴入省非税收入汇缴结算户。

    2、其他汽油、柴油批发经营企业应缴的石油价格调节基金,按属地原则,由当地财政部门委托同级价格部门负责征收,全额缴入同级财政。市(州)、县(市、区)本级征收的石油价格调节基金30%上缴省级,70%留存;市(州)或县(市、区)财政应在每个季度终了后20日内,将应上缴省级财政的石油价格调节基金缴入省非税收入汇缴结算户。

  Article 4    After having deducted VAT, enterprise income tax, city maintenance and construction tax, educational surtax and local educational surtax that shall be collected from the oil price regulation funds calculated according to the prescribed standards, the left shall be the payable oil price regulation funds.

The oil price regulation funds calculated according to the prescribed standards = [90# gasoline sales volume (ton) × 1342 liter + 93# gasoline sales volume (ton) × 1333 liter + 97 # gasoline sales volume (ton) × 1325 liter + diesel oil sales volume (ton) × 1170 liter] × RMB 0.02

All kinds of non-tax revenue, which are collected on the basis of business income, shall be collected after having deducted oil price regulation funds from the business income.

       第四条  按规定标准计算的石油价格调节基金扣除应计征的增值税、企业所得税、城市维护建设税及教育费附加、地方教育费附加后,为应缴石油价格调节基金。

    按规定标准计算的石油价格调节基金=[90#汽油销售量(吨)×1342升+93#汽油销售量(吨)×1333升+97#汽油销售量(吨)×1325升+柴油销售量(吨)×1170升]×0.02元

    对按营业收入计征的各项非税收入,从营业收入中扣除石油价格调节基金后计征。

  Article 5    Among such gasoline and diesel oil selling enterprises as Hunan Branch of China Petroleum & Chemical Corporation, Hunan Branch of China National Petroleum Corporation, other public gas stations, other wholesale operation enterprises of gasoline and diesel oil and their subordinate gas stations, where they can issue legal bills to demonstrate that oil price regulation funds have been levied on the gasoline and diesel oil that they sell before they bought them in, no more oil price regulation funds shall be levied; where they fails to issue valid and legal bills, oil price regulation funds shall be levied on the gasoline and diesel oil that they sell on the basis of actual sales volume.

       第五条  中石化湖南分公司、中石油湖南分公司以及其他社会加油站、其他汽油、柴油批发经营企业及其所属加油站等汽油、柴油销售企业,能出具证明其销售的汽油、柴油在本企业购进之前已经征收过石油价格调节基金合法票据的,其销售的汽油、柴油不再征收价格调节基金。不能出具有效合法票据的,按实际售油量征收石油价格调节基金。

  Article 6    The oil price regulation funds shall be utilized for the exclusive purpose. The specific scope for use shall be implemented in accordance with the provisions of Administrative Measures on the Collection and Use of Price Regulation Funds in Hunan Province (Xiang Zheng Ban Fa [2003] No.48)

       第六条  石油价格调节基金实行专款专用。具体使用范围按《湖南省价格调节基金征收管理办法》(湘政办发[2003]48号)的规定执行。

  Article 7    The collection commissions of oil price regulation funds shall be determined by finance bureaus in accordance with provisions and shall be used for the expenses that are related with collection administration on oil price regulation funds such as traveling expenses, meeting fees, business expenses and collection rewards.

The acting collectors of oil price regulation funds, upon receipt of collection commissions allocated by finance, shall list them into the account title of “other business income” and shall list them into the account title of “other business expense ”when using them.

       第七条  石油价格调节基金代征手续费,由财政部门按规定安排,主要用于价格调节基金征收管理相关的会议费、差旅费、业务费、征收奖励等方面的开支。石油价格调节基金代征单位收到财政拨付的代征手续费,列入“其他业务收入”科目核算,使用时,列入“其他业务支出”科目核算。

  Article 8    These Measures shall come into force as of promulgation.

       第八条  本办法自公布之日起施行。