Notice of the Ministry of Finance and the National Development and Reform Commission on Printing and Distributing the Administrative Measures for the Collection and Use of Special Funds for New Wall Materials (Caizong [2007] No.77) and related regulations,

1. The construction unit shall, before applying for construction project supervision or building construction permits, pay a special fund in advance according to the construction area determined by the relevant approval documents or planning approval letters.

Debit: other receivables-special funds received in advance,

Loans: bank deposits,

2, the special fund received in advance, according to the actual use of new wall materials in construction projects, the implementation of more retreat and less compensation.

Refund of prepaid special funds, by the construction unit to apply, after the city, district and county wall materials management department audit, through the city non-tax revenue management information system to apply, by the finance department at the same level issued the "Shanghai non-tax revenue refund book", the refund is included in the payer's account.

Debit: bank deposit,

Loans: other receivables-prepaid special funds,

The special fund actually paid by the construction unit after liquidation shall be included in the construction and installation cost.

Borrow: development costs,

Loans: other receivables.