May 31, 2010
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Notice of the Ministry of Finance on Promulgating the Reserved Governmental Fund Projects [Effective]
财政部关于公布保留的政府性基金项目的通知 [现行有效]
Notice of the Ministry of Finance on Promulgating the Reserved Governmental Fund Projects
(No. 33 [2002] of the Ministry of Finance)
The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, all ministries, commissions and institutions directly under the State Council, Xinjiang Army Corps of Production and Construction:
In order to further strengthen the administration of governmental funds, regulate the order of distribution of government revenue, the Ministry of Finance has cleaned up and rectified the national governmental fund projects jointly with the relevant departments. Upon approval by the State Council, we hereby give the notice on the relevant matters concerning the reserved governmental fund projects:


I. All the governmental funds that were set up according to the provisions of a law or an administrative regulation of the state, or a document of the CCCPC or of the State Council or set up by the approval of the Ministry of Finance jointly with the relevant departments, and whose objects, scopes and standards for the levy of which are clearly provided, shall be reserved. There are totally 26 such governmental funds. For details, please see the attached table.
II. In accordance with the Notice of the State Council on Approving and Distributing the ‘Proposals on the Implementation of the Reform of Taxes and Fees on Traffic and Vehicles' of the Ministry of Finance, the State Development Planning Commission and Other Departments (No. 34 [2000] of the State Council) and the Notice of the CCCPC and the State Council on Carrying out the Experimental Work of Rural Reform of Taxes and Fees (No. 7 [2000] of the CCCPC), any governmental fund substituted by fuel oil tax or agricultural tax shall be temporarily reserved before the implementation of the reform of taxes and fees, and shall be cancelled in the future with the combination reform of taxes and fees. Among the taxes, the agricultural (animal husbandry) taxes are included in the new agricultural tax. There are totally 5 such governmental funds. For details, please see the attached table.
III. Among the reserved governmental funds, those of the similar nature are uniformly classified as one category.
(1) The collective forestry cultivation and development fund and state-owned forestry cultivation and development fund of Sichuan Province, the forestry maintenance and check fee of Guizhou Province, and the maintenance and check fees collected by the forestry departments of other regions, shall be uniformly classified and be included in the project of “Forestry Cultivation Fund”.
(2) The reservoir area maintenance fund, the reservoir area construction fund, the fund for later-stage support of the reservoir area and the fund of Hu'nan Province for later-stage support of the immigrants in the reservoir area, shall be uniformly classified and be included in the project of “Reservoir Area Maintenance and Construction Fund”.

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