(March 20, 2003 Ministry of finance, the State environmental protection administration released 17th) Chapter I General provisions article in order to strengthen and standardize the sewage fee collection, use and management of funds, improve capital efficiency in sewage charges, promoting pollution prevention, to improve environmental quality, in accordance with the sewage charge is imposed by the regulation, combined with practical environmental protection, these measures are formulated.
    Article charges funds into the budget, as a special fund for environmental protection management, all for use in environmental pollution control, no unit or individual may intercept or occupy, or for other purposes.
    Administrative measures on special funds for environmental protection in accordance with the budgetary resources under article III, the "living within our means and earmarking" principle.
    Article sewage charges for the collection and use of funds must be "two lines of income and expenditure", finance and environmental protection administration authorities at various levels shall establish and improve rules and regulations, to strictly manage the sewage fee funds the collection, use, and strengthen supervision and inspection.
    Chapter II sewage fee collection management of funds article of the charges on a monthly or quarterly collection of localization.
    Installed capacity of more than 300,000-kilowatt of electricity sulphur dioxide discharge fees, the people's Governments of provinces, autonomous regions and municipalities directly under the Department of environmental protection administration approved and collected other sewage charges by County or municipal collection of local people's Governments and approved by the Administrative Department of environmental protection.
    Sewage in accordance with section VI of the sewage charge is imposed by the management of the Administrative Department of environmental protection approved the regulations of emission types, quantity made an application for review, if review you still have objections, shall be paid in accordance with the type and quantity of pollutants review the sewage charge and may apply for administrative reconsideration or bring an administrative suit.
    Article pollutants emissions by polluters to the approved type, the number of uncontested, responsible for pollutant emissions approval of the Administrative Department of environmental protection, according to the sewage fee collection standards and of the emission of pollutants, quantities, and determine the levy shall pay the amount of sewage charges and shall be published. Article sewage charge amounts determined after the approval of the Administrative Department of environmental protection is responsible for pollutant discharge to sewage service "charges billed", as a basis for polluters to pay sewage charges.
    Department of environmental protection administration should build sewage charges account.
    Article polluters should be receiving the "sewage charges billed" 7th, fill out the financial sector produced "payment" (five), designated by the financial Department of the commercial bank to pay sewage charges.
    Without a bank account levy sewage charges paid in cash, used by the Administrative Department of environmental protection holds charge of provinces, autonomous regions, municipalities directly under the notes printed administrative fees of the financial sector, to polluters receive payments and fill in the "payment" on that day to specify the financial sector will pay the amount paid by commercial banks. Tenth commercial banks should receive the sewage charges sewage charges will be on money paid to the State Treasury.
    The Treasury Department is responsible for the 1:9 of the 10% as the central budgetary revenues over to the Central Treasury as a central management of special funds for environmental protection; 90% as the local budgetary revenues, over to the local Treasury, as special funds for local environmental management.
    11th collecting sewage charges of Administrative Department of environmental protection should be based on "payment", and carefully check the sewage charge amounts paid, and Treasury statements in a timely manner, and "payment" and the corresponding "sewage charges billed" stubs in a joint filing.
    12th in all provinces, autonomous regions and municipalities financial, environmental protection Administrative Department shall, within the 30th following the end of each quarter, the collection of funds within the administrative area of the sewage charges in writing submitted to the State Council Finance, Administrative Department of environmental protection. Chapter III special funds for environmental protection expenditure of 13th special funds for environmental protection should be used for the following pollution prevention project funding and the loan: (a) the key pollution control projects. Include technology and processes in line with environmental protection and other requirements of cleaner production in key industries, key pollution control projects, (ii) regional pollution prevention projects. Mainly used for trans-basin, cross-region pollution management and cleaner production projects, (iii) the popularization and application of new technologies and new techniques of pollution prevention projects.
    Mainly used for pollution prevention and control technologies, new technology research and development, as well as resource comprehensive utilization rate, less pollutants of popularization and application of cleaner production technologies, processes and (iv) other pollution prevention projects under the State Council.
    Special funds for environmental protection should not be used for sanitation, green, new pollution control project, as well as other items not related to pollution prevention.
    Fourth chapter special funds for environmental protection management of the use of article 14th State, competent administrative departments shall, in accordance with the national environmental protection environmental protection macro policy and pollution prevention and control work, the preparation of the next annual environmental protection fund application guide.
    Local public finance, environmental protection Administrative Department under the State Council Finance, compiled by the Administrative Department of environmental protection environmental protection fund application guide, develop local environmental protection fund application guide, guide reporting and use of special funds for environmental protection. Section 15th of the central environment protection fund shall, in accordance with the following procedures and requirements to declare: (a) the reporting procedures: Central environmental protection funds in terms of membership in the form of project reporting.
    Project implementation unit or unit directly under the Central Government, through its Department of finance under the State Council departments and the Administrative Department of environmental protection apply project implementation unit or unit for non-directly under the Central Government, through its seat of the provinces, autonomous regions and municipalities directly under the fiscal, Administrative Department of environmental protection jointly to the State finances, apply to the Administrative Department of environmental protection.
    (B) application requirements: application material body, and part two of the annex, the body for the application of a formal document, feasibility study report for each item in the annex.
    Feasibility study of the project include: the aim of the project, technical routes, investment budget, apply for grants and use, implementation of safeguard measures, the expected social, economic and environmental benefits.
    Apply for the use of the loan unit should also provide special loans issued by the Bank in charge of contracts and interest settlement list.
    16th environmental protection Administrative Department under the State Council to declare Central special funds for environmental protection projects in the form of review, the financial and administrative departments of the State Council shall organize relevant experts for review, sorted by project priorities and the result of expert review, consolidated into project management and budget financial situation issued by the joint project.
    Special funds allocated for environmental protection according to the relevant State provisions.
    17th special funds for local environmental protection reporting, project evaluation and budget issued a reference to the 15th, 16th, implementation of these measures.
    18th special funds for environmental protection should be included in the annual budget of the financial sector, according to the project's progress and planned use of funds and timely disbursement of funds, special funds earmarked for environmental protection and private and other matching funds in place for supervision and inspection to ensure projects finish on time. 19th project unit after receiving a special fund for environmental protection, the implementation of projects should be strictly in accordance with the relevant provisions. Pollution-control projects in the implementation process should strictly implement the State bidding regulations. Administrative Department of environmental protection should be based on the project's progress check treatment program implementation and the implementation of pollutant emission reduction measures.
    After the project is completed, shall, in accordance with relevant regulations of the State and acceptance in a timely manner.
    20th of all provinces, autonomous regions and municipalities financial, Administrative Department of environmental protection within the 30th following the end of the year, collecting fees and the use of special funds for environmental protection annual report submitted to the State Council Finance, Administrative Department of environmental protection. Fifth chapter funds collected the sewage charges with violation of the 21st in the Administrative Department of environmental protection work in the collection of sewage charges should strictly enforce the relevant laws and regulations of the country, in full and on time in accordance with law collection.
    On the scope any establishment of sewage charges, charges for changing, financial departments shall be ordered to correct, and in accordance with the interim provisions of the State Council on violation of financial regulations penalties (guofa [1987]58) penalties to persons who are directly in charge of personnel and other persons in accordance with the relevant provisions of administrative sanctions.
    22nd polluters is not paid within the period specified in the sewage charge, the collecting authority shall order the prescribed date and delay date of NA plus late fees of 2 ‰.
    Levy refused to pay sewage charges and late fees according to the provisions of the preceding paragraph, in accordance with the sewage charge is imposed by the relevant provisions of the regulations will be punished. 23rd special funds for environmental protection must be in strict accordance with the use of special funds for environmental protection to ensure that earmarked fund use efficiency.
    Not complying with the approved purposes using a special fund for environmental protection and overdue change, in accordance with the sewage charge is imposed by the relevant provisions of the regulations will be punished.
    Article 24th of falsification, intercept or appropriate or divert the sewage charge money, uncollected or receivable less sewage charges and other breaches of financial systems and financial discipline, responsibility should be given economic and administrative sanctions constitutes a crime, and handed over to judicial organs for handling.
    Sixth chapter supplementary articles article 25th financial sector received special funds for environmental protection should be integrated into the general budget revenue accounts in the "sewage charges" accounting into budget expenditures of special funds for environmental protection should be incorporated into the general budget expenditure accounts "sewage charges" account.
    Undertaker of the project to apply for and obtain a special fund for environmental protection, and shall, in accordance with unified financial and accounting system financial and accounting provisions accordingly. 26th article of the approach by the financial Department of the State Council in conjunction with the administrative departments in charge of environmental protection explained.
    And not consistent with the provisions of these measures is subject to this approach.
                                            27th article this way come into force on July 1, 2003.