At present, due to the railway construction fund of 2% per ton/km of freight transportation levied in March 199 1 (hereinafter referred to as "fund 1") and the freight transportation per ton/km/kloc-levied in July 1992+0 and 1992. 5% of railway construction funds (hereinafter referred to as "Fund II") are different in scope, standards and tax payment. Therefore, the business station should calculate and fill in the bill of lading according to the regulations, and collect it together with the freight and miscellaneous fees. Railway management departments at all levels should reflect the collection, statistics and final accounts respectively. Article 4 Funds shall be remitted to the Ministry of Railways in full and on time.
The funds collected from the official business line and the operation of temporary pipelines, as well as the funds collected by other departments on behalf of China Railway, shall be remitted to the Finance Department of the Ministry of Railways step by step in full according to the payment method of transportation income. Article 5 Funds shall be specially listed.
The railway branch (head office), the railway bureau (group company) and the finance department of the Ministry of Railways shall report the collected funds on schedule, and check the amount of funds reflected in the income statements and the amount of bank remittances on a monthly basis to ensure that the accounts are consistent. Article 6 The Finance Department of the Ministry of Railways shall pay the business tax, education surcharge and urban construction tax of "Fund 1" in a unified manner every month according to the provisions of the state. After tax payment, the "Fund 1" and the tax-free "Fund 2" will be fully transferred to the special account of "Railway Construction Fund" in the Fund Center for storage. Article 7 The deposit interest of funds and fund accounts shall be used for railway capital construction and the purchase of some rolling stock, and can also be used to repay the principal and interest of capital construction, and shall not be used for other purposes. Article 8 The Planning Department of the Ministry of Railways shall, according to the scale of capital construction investment issued by the State Planning Commission, prepare the annual capital construction plan and make efforts to arrange projects with concentrated funds. Article 9 The Finance Department of the Ministry of Railways organizes fund collection to reduce funds in transit. The funds received shall be deposited in a special bank account and distributed according to the annual capital construction plan and project progress. Tenth construction units should strengthen the management of capital construction funds, earmarked for projects approved by the plan; The final accounts of capital construction should list the allocation of funds and the completion of annual capital investment by project. One month after the annual financial accounts, the fund center shall write a financial analysis report on the annual income and expenditure and use of the fund. Eleventh fund collection, collection, use and other management work should strictly abide by the financial discipline, the relevant departments should accept the supervision and review of finance, auditing, banking and other departments. Article 12 The Finance Department shall be responsible for the interpretation of these Measures.
November 3, 1993