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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]
【法宝引证码】
 
  
  
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:
 

财政部关于公布保留的政府性基金项目的通知
(财综[2002]33号)


各省、自治区、直辖市人民政府,国务院各部委、各直属机构,新疆生产建设兵团:
为进一步加强政府性基金管理,规范政府收入分配秩序,财政部会同有关部门对全国政府性基金项目进行了清理整顿。经国务院批准,现将保留的政府性基金项目的有关事项通知如下:
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.
   一、凡属于法律、国家行政法规、党中央和国务院文件以及财政部会同有关部门批准设立,且明确规定征收对象、征收范围和征收标准的政府性基金,予以保留。这部分政府性基金共计26项,具体项目详见附表。
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.
   二、根据《国务院批转财政部、国家计委等部门〈交通和车辆税费改革实施方案〉的通知》(国发[2000]34号)和《中共中央、国务院关于进行农村税费改革试点工作的通知》(中发[2000]7号)规定,凡用燃油税或农业税取代的有关政府性基金,在尚未实施税费改革之前,暂时予以保留,今后结合税费改革一并取消。其中,农(牧)业税附加并入新的农业税。这部分政府性基金供计5项,具体项目详见附表。
III. Among the reserved governmental funds, those of the similar nature are uniformly classified as one category.
   三、在保留的政府性基金中,凡性质相类似的,予以统一归类。
(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”.
 (一)四川省的集体育林和更改基金、国有育林和更改基金,贵州省的林业维简费,以及其他地区林业部门收取的维简费,统一归类并入“育林基金”项目。
(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”.
......
 (二)库区维护基金、库区建设基金、库区后期扶持基金以及湖南省的库区移民后期扶持基金,统一归类并入“库区维护建设基金”项目。
......



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