Article 4 The special fund for renewable energy development shall be arranged by the central finance from the annual public budget (excluding the special fund for capital construction in the central budget arranged by the investment department of the State Council).
Article 5 The electricity price of renewable energy shall be added to the sales electricity price of all provinces, autonomous regions and municipalities directly under the Central Government after deducting electricity for agricultural production (including electricity for agricultural irrigation and drainage) except Xizang Autonomous Region.
Article 6 The provinces, autonomous regions and municipalities directly under the Central Government that are included in the additional collection scope of renewable energy electricity prices include:
(a) the amount of electricity sold by provincial power grid enterprises (including subsidiaries at all levels) to power users;
(2) The wholesale electricity of provincial power grid enterprises after deducting reasonable line losses (that is, the electricity actually sold to the transfer unit, excluding the electricity sold to subsidiaries at all levels);
(3) Provincial power grid enterprises sell electricity abroad;
(four) the spontaneous self-use electricity consumption of enterprise-owned power plants;
(5) Electricity sold by local independent power grids (including local power supply enterprises, the same below) (excluding electricity sold by provincial power grid enterprises to local independent power grids);
(six) the electricity directly traded between large users and power generation enterprises.
The electricity traded across provinces (autonomous regions and municipalities directly under the Central Government) is included in the sales electricity of the receiving provinces, and the electricity price surcharge for renewable energy is levied.
Article 7 The additional levy standard for renewable energy electricity price is 8%/ kWh. According to the medium and long-term total target and development and utilization plan of renewable energy, as well as the additional revenue and expenditure of renewable energy electricity price, the collection standard can be adjusted in time.
Article 8 The electricity price surcharge for renewable energy shall be collected from the power grid enterprises by the offices of the Financial Ombudsman of the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the Commissioner's Office) on a monthly basis, and shall be directly turned over to the state treasury, and all the income shall be turned over to the central treasury.
The electricity price surcharge for renewable energy that power users should pay shall be collected by power grid enterprises in the following ways:
(1) The electricity price surcharge for renewable energy directly traded between large users and power generation enterprises shall be collected by power grid enterprises that transmit electricity on their behalf;
(2) The electricity price surcharge of renewable energy for electricity sold by local independent power grids shall be collected by local power grid enterprises when they collect electricity charges from power users;
(3) The electricity price surcharge for renewable energy that should be paid by the enterprise-owned power plants for spontaneous use shall be collected by the local power grid enterprises;
(four) the electricity price surcharge of renewable energy sold by other society shall be charged by the provincial power grid enterprises when collecting electricity fees from power users.
Article 9 The additional income from electricity price of renewable energy is listed as "additional income from electricity price of renewable energy" in item 0 103, item 68 of the government revenue and expenditure classification.
Article 10 Provincial power grid enterprises and local independent power grid enterprises shall report to the local Commissioner's Office the actual electricity sales last month (including the spontaneous self-use electricity of self-owned power plants, the same below) and the electricity price surcharge for renewable energy that should be paid before 10 every month. The Commissioner's Office shall complete the enterprise declaration and review before 12 every month, determine the additional levy amount of renewable energy electricity price, and issue a general payment letter for non-tax income to the reporting enterprise. Before each month 15, provincial power grid enterprises and local independent power grid enterprises shall pay the renewable energy electricity price surcharge in full according to the payment amount stipulated in the general payment book for non-tax revenue issued by the Commissioner's office.
Article 11 The Commissioner's Office shall, according to the actual annual electricity sales of provincial power grid enterprises and local independent power grid enterprises, complete the final settlement of the annual renewable energy tariff payable by relevant enterprises before the end of March of the following year.
When the Commissioner's Office makes settlement and payment, it will review the electricity consumption of power users who have not paid the electricity fee and the power grid enterprises who have written off bad debts, and after confirmation, it will not be included in the actual sales electricity of relevant enterprises throughout the year.
Article 12 The central finance shall pay the levy fee to the relevant power grid enterprises according to 2‰ of the actual levy amount of renewable energy, and the levy fee shall be arranged from the expenditure budget of the renewable energy development fund. Specific payment methods shall be implemented in accordance with the relevant provisions of the Ministry of Finance. Power grid enterprises shall not directly retain the collection fees from the collection income.
Thirteenth of the renewable energy tariff additional collection of value-added tax and reduced income, by the financial budget to make up for the corresponding funds, and included in the "renewable energy tariff additional income" accounting subjects.