Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201108/20110800346668.shtml
Shantou price regulation fund management regulations
(November 25, 2010 the 12th session of the Standing Committee of the people's Government of the 71st district, Shantou city considered by published on November 25, 2010 Government of Shantou, the 117th since as of January 1, 2011) Chapter I General provisions
First to standardize the price regulating the collection, use, and management of the Fund, regulate market prices, stable general price level and the people's livelihood and important commodity prices or service prices, according to the People's Republic of China price law, Guangdong provincial implementation of People's Republic of China approaches the price law and the Guangdong Province price regulation fund management rules, combined with the city's actual, these provisions are formulated.
Second price adjustment fund within the administrative area of the city's collection, use and management of the application of this provision.
Article city and district (excluding the Jinping district, longhu, haojiang district, the same below) people's Government established a price regulation Fund, for use on people's livelihood and important commodity prices stabilizing and regulating the abnormal fluctuations of the price or service.
Fourth price regulating the collection, use, and management of the Fund, following the integrated and unified principles of openness and transparency, fairness and efficiency.
Fifth of municipal and district people's Government exercise unified leadership, organization, coordinate a price regulation Fund collection, use, and management.
The price is a price regulation Fund to the competent authority the competent authority, responsible for price adjustment fund policy formulation, planning and supervision; for price regulation fund management of the financial sector; local taxation departments are responsible for the price adjustment fund, levied in lieu of pay; other relevant functional departments within the scope of their respective duties and make a price regulation Fund related work.
Sixth price regulation Fund belonging to the Government non-tax income, the implementation of "two lines of income and expenditure" management, household accounts, earmarked annual balance rolling close; no unit or individual may misappropriate or intercept.
Chapter II collection
Article seventh scale should call for price adjustment fund and economic, social development and the market control prices need to adapt, implement Government imposed a combined collection of inputs and to the community. Price adjustment fund projects and standards imposed on the community by the municipal people's Government.
On the different steps of the same enterprise or operator shall not be imposed price regulation Fund.
The eighth city and district level people's Governments shall, in the annual budget arrangements a price regulation fund subsidies; fiscal year is set at 3 million yuan of subsidy funding, districts and counties subsidy funds of the financial arrangements established by the district and county people's Government.
Nineth of municipal-level price adjustment fund and district level prices imposed on the community adjustment fund in accordance with the following provisions:
(A) for power generation (including hydropower, thermal power, wind power, thermal power, waste to energy) business, according to the electricity, according to 0.001-0.003 Yuan Yuan/kWh/kWh levy;
(Ii) the tobacco monopoly enterprises, based on sales of tobacco products, levied according to the proportion of 1 per thousand;
(C) in accordance with the pay sales tax of construction and installation enterprises in the construction industry, with its business tax actually paid tax based on the collection in 1%-3%;
(D) the enterprise to pay sales tax according to the insurance industry (excluding rural credit unions and micro-credit companies), to the business tax actually paid tax based on the collection in 1%-3%;
(E) according to the sold real estate pay sales tax of real estate development enterprise, with its practice of sales tax amount (excluding sales of Government affordable housing of the sales tax amount) on the basis of collection in 1.5%-3%;
(Vi) according to hotels or restaurants to pay business tax and enterprise with a certain scale, which pays sales tax payable on the basis, in accordance with the ratio of 30% collection;
(VII) other levy projects approved by the municipal people's Government.
Qian paragraph subsection (a) items provides of income unified into city level price regulation Fund; subsection (a) items, and subsection (three) items, and subsection (four) items and subsection (five) items provides of levy standard temporarily according to range lower implementation; subsection (six) items provides of must scale, by price competent sector with sibling financial, and place tax, sector determine and to social announced.
Tenth collection of price adjustment fund projects and standards management.
City price competent sector can according to this city of economic, and social development status and market price regulation need, with sibling financial, and place tax, sector proposed levy project and standard of adjustment programme, reported City Government approved Hou to social announced implementation; District Government need adjustment levy project and standard of, should by city price competent sector with sibling financial, and place tax, sector audit, reported City Government approved Hou to social announced implementation.
11th imposed a price regulation Fund to the community, the local tax departments collected, and monthly levy; not a monthly levy, agreed by the Department in charge of price, a price regulation Fund to pay duty (hereinafter referred to as payment of duties) imposed on the basis of the financial statements of the year check out levy.
Local tax departments collected price adjustment fund, you should use the unified tax tickets, and indicated in the form of notes for a price regulation Fund.
12th duty paid shall before the 10th of each month to the Department in charge of price reporting should pay a price regulation Fund last month the amount levied to submit returns, sales (business) schedule and prices, local taxation departments to submit related materials, and on the 25th of the month to pay the price regulation Fund.
Declaration of payment of duty in accordance with the preceding paragraph shall pay a price regulation Fund amount or submit related materials, price authorities jointly with the local tax authorities in accordance with the relevant financial accounts payable amounts.
13th article place tax sector should established sound price regulation Fund levy system, timely statistics and summary levy situation, in levy fund Hou of Xia a quarter first a months of 10th Qian, to sibling price competent sector submitted last quarter price regulation Fund of levy situation statistics; financial sector should in levy fund Hou of Xia a quarter first a months of 15th Qian, to sibling price competent sector submitted last quarter Fund designed households collection and spending situation statistics.
14th pay obligations of people believe that pay a price regulation Fund with errors, may apply to the tax refund.
Refund application for approval by the local tax authorities and the competent, you can withhold the pay in the next months, or refund formalities by the financial sector.
15th under any of the following circumstances, payment of duties may apply to the municipal, district and County Department in charge of price reduction, exemption from or postponement of the payment price adjustment fund:
(A) as a result of a major outbreak, major natural disasters, major public emergencies resulting in major economic loss;
(B) force majeure factors result in major economic loss;
(C) other circumstances as stipulated by the municipal people's Government.
16th of municipal, district price departments shall receive the pay reduction, exempt from price adjustment fund for tax or made within 5 working days from the date of decision on admissibility, and inform the applicant in writing, shall state the reason of the inadmissible; need to supplement the application materials should be informed at once and time correction, if still not corrected, may be inadmissible.
Price departments shall, in conjunction with finance and other relevant departments at the same level, accepting the application within 20 working days of the audit opinion, the people's Governments at the corresponding level for approval.
Price approved by the competent departments shall the people's Governments at the corresponding level reduction, and exemption from or postponement of the payment within 5 working days from the date, notify the local tax Department, the local tax Department for the pay reduction, exemption from or postponement of the payment procedures. 17th price adjustment fund tax approval shall not exceed a maximum period of 90 days, the holdover period regardless of the imposed late fees.
Payment obligation shall, from the date of expiry of the payment period within 5 working days, during the price regulation fund payable tax will pay.
18th without approval, no unit or individual is allowed shall be reduced in price regulation Fund tax, paid or free.
19th of municipal, district price administrative departments of the financial sector, local tax departments, regular or not regular verification of the paid amounts to the price adjustment fund; duty paid shall actively cooperate with verification, to submit relevant information.
Chapter III use
20th following price adjustment fund "to collect support, earmarking" principle, in accordance with the "live within our means, and manpower planning, pay attention to beneficial," preparation of the expenditure budget, year end balances may be carried forward for the following year.
21st price adjustment fund applies to the following scenarios:
(A) the result of carrying out Government price intervention measures, emergency measures economic losses, implement Government pricing policy-related losses occurred, government guidance prices producers, operators pay appropriate compensation;
(B) to stabilize abnormal fluctuation of prices of basic necessities and give producers, operators of appropriate price subsidies, subsidized loans and so on;
(C) basic necessities due to price rise effects raise prices or Government temporary price subsidies for basic living of low-income groups;
(D) as a result of force majeure such as natural disasters seriously affected basic necessities producers, operators, granted temporary subsidies;
(E) for regulating prices, stability, market for basic necessities and other essential commodities reserves and production base construction, to production subsidies, grants or subsidized loans;
(F) price regulation price monitoring, information gathering and networking subsidies to provide basic necessities to the Department in charge of price of market price information for producers, managers and individuals, to give the necessary subsidy;
(G) the municipal government approved apply in other circumstances.
22nd of municipal-level price adjustment fund is mainly used for city-wide market price regulation and regional balance, transfers, and to give priority to haojiang district, Jinping district, longhu, the market control prices; the county-level price adjustment fund is mainly used for the administration of the market control prices.
23rd must use a price regulation Fund shall be conducted by municipal and County price administrative departments of finance and other relevant departments, the people's Governments at the corresponding level for approval; or by the need to use a price regulation Fund units to the city and County prices apply to the competent authorities, by the competent departments of finance and other departments concerned the audit opinion, the people's Governments at the corresponding level for approval.
Approved the use of a price regulation Fund, should be clear and specific, using approaches such as using objects. 24th of municipal, district price departments shall use prices approved by the people's Governments at the corresponding level control within 3 working days from the date of the Fund, according to the prescribed procedures application for disbursement of funds to the financial sector.
Financial departments should be disbursed in a timely manner; require disbursement of instalments, by staging of time allocated.
Use price adjustment fund should be used strictly in accordance with the approved purposes, and to municipal, district and County price and financial authorities report the usage. 25th of municipal, district and county people's Government from the price regulation Fund collection costs would be covered by a certain percentage, as the price departments and local tax collection and the need for price regulation Fund expenditures.
A specific percentage by city and County price administrative departments of local taxation, financial sector, this level shall determine.
Administration fee paid on a quarterly basis, in the collection of funds by the financial sector after the next disbursement in the first month of the quarter.
The fourth regulatory and legal liability Article 26th city and district and county people's Governments shall strengthen the supervision and management of price regulation Fund.
Audit, inspection door to price regulation Fund collection, remit the audit, entrance, allocated, use once a year, the findings should be to the public in a timely manner. 27th the price administrative departments shall regularly publicize the price adjustment fund usage.
Any unit or individual, the right to report to or price adjustment fund collection, use, management violations; think a price regulation Fund collection, use, management of specific administrative behaviors in violation of their legitimate rights and interests, can apply for administrative reconsideration or bring an administrative suit.
Price, finance, supervision and auditing, local taxation departments should publicize the reporting and complaint schemes, telephone and mailing address.
28th to pay duty, the use of price regulation Fund units shall provide the relevant information and data, may not refuse to provide, or making false claim and skimming.
29th article paid obligations people Xia according to provides paid price regulation Fund of, by place tax sector ordered deadline paid, ordered deadline paid of term for 15th; late not paid of, from owes paid of day up daily at should paid amount 0.05% of late fees, late fees into price regulation Fund, price competent sector can according to place tax sector provides of paid obligations people, and list, law application forced implementation.
Article 30th payment of duties approved by fraudulent or other improper means shall be reduced in price regulation Fund tax, paid or free, approval authorities shall withdraw the reduction, exemption and postponement of the payment decision, and by the competent departments of Finance Department ordered to pay, you can be fined a maximum of 30000 Yuan; if the case is serious enough to constitute a crime, criminal responsibility shall be investigated according to law.
The fifth chapter supplementary articles 31st of Municipal Finance Bureau, the price Bureau and local tax according to the provisions set collection, management and use of the specific measures for action.
District and county people's Government can be made under the implementing rules for the regulations. 32nd these provisions come into force on January 1, 2011. On July 10, 2000 published by the Government of Shantou, 43rd of the Shantou special economic zone, the main wholesale food price regulation fund management regulations repealed simultaneously.
Search Translated Laws of China