Article 1 These Measures are formulated in order to strengthen the management of urban maintenance and construction funds and improve the efficiency in the use of funds. The maintenance and construction fund of Nijo Castle refers to the special financial fund specially used for the maintenance and construction of urban public infrastructure and public utilities, promoting urban economic development and optimizing the living environment of urban residents. Article 3 The term "city" as mentioned in these Measures refers to cities, counties and towns established in accordance with the state administrative system. Fourth sources of urban maintenance and construction funds include:

(a) special funds included in the fiscal budget expenditure;

(two) the city maintenance and construction tax levied according to the provisions of the state;

(three) the city public utilities surcharge levied according to the provisions of the state;

(4) Income from paid use of the right to use state-owned land;

(5) Fees for paid use of municipal public facilities collected in accordance with state regulations;

(six) excessive sewage charges and urban water resources fees levied according to state regulations;

(seven) urban construction loans and working capital for urban construction;

(eight) laws, regulations and rules allow people's governments at all levels to raise other funds for urban maintenance and construction. Article 5 The scope of use of urban maintenance and construction funds:

(a) the maintenance of municipal public facilities, including:

1, municipal engineering facilities: urban roads, bridges and culverts, sewers, drainage, flood control dams, public sewage treatment and other facilities;

2. Landscaping facilities: parks, nurseries, botanical gardens, public green spaces and other facilities;

3. Public health facilities: public toilets, garbage removal, street watering, snow sweeping and other facilities;

4. Other public facilities: general cultural relics in urban gardens, public facilities such as fire fighting, city street lamps and traffic signs.

(two) the urban maintenance and construction fund can also be used for the investment and construction of urban public facilities under the condition of ensuring the normal maintenance of the above facilities. Sixth city maintenance and construction funds shall not be used for the financial expenditure of urban public transportation, water supply, gas, central heating, municipal engineering construction, planning and design units. Article 7 The financial departments of people's governments at all levels shall be responsible for the collection, distribution, supervision and management of urban maintenance funds in accordance with relevant state laws, regulations and rules. Article 8 The revenue and expenditure of urban maintenance and construction funds shall be managed by special financial budget: the financial department shall uniformly store the off-budget income of urban construction into the "special account for urban construction" and uniformly prepare the revenue and expenditure plan of urban construction funds inside and outside the budget. Ninth city maintenance and construction funds management should adhere to the principle of first receiving and then using, living within our means, earmarking, first maintaining and then building. Tenth finance department is responsible for the preparation of the annual recurrent expenditure budget of urban maintenance and construction funds, and according to the available annual urban construction funds, in conjunction with the relevant departments to prepare the constructive expenditure budget. Eleventh for urban construction projects, the financial department is responsible for auditing the project budget, auditing and approving the final accounts. In the case of personnel conditions, the financial department should participate in the feasibility study, scheme demonstration, preliminary design and bidding of the project.

When the financial department allocates project funds according to the budget, it shall directly allocate the funds to the unit using the funds. Article 12 The financial department shall incorporate the urban construction department paid by urban construction funds into its subordinate institutions, strictly allocate personnel funds, control the implementation of the financial system, and give full play to the efficiency in the use of funds.

All units using urban construction funds must strictly implement the budget, final accounts and budget implementation reporting system. Thirteenth city maintenance and construction funds year-end balance can be carried forward to the next year to continue to use. Fourteenth financial departments at all levels can set up working capital for urban construction according to the relevant provisions of the Ministry of Finance on the management of local financial working capital. Fifteenth provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning, the finance department (bureau) may, according to the specific local conditions, report to the people's government at the same level for approval, appropriately concentrate a part of urban construction funds and transfer them between regions. Sixteenth financial departments at all levels should be equipped with full-time urban construction fund management personnel to strengthen the organization and leadership of urban construction fund management. Article 17 The Ministry of Finance shall be responsible for the interpretation of these Measures. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may, in accordance with these measures and in light of local actual conditions, formulate detailed implementation rules and report them to the Ministry of Finance for the record. Article 18 These Measures shall be implemented as of the date of promulgation. Where the relevant provisions in the past are inconsistent with these Measures, these Measures shall prevail.