Article 2 These Measures shall apply to the collection, payment, use, management and supervision of port construction fees.
Article 3 The port construction fee belongs to the government fund, and the income shall be turned over to the state treasury in full, incorporated into the fiscal budget, and managed by "two lines of revenue and expenditure".
Article 4 The collection, payment and use of port construction fees shall be subject to supervision and inspection by financial and auditing departments. Article 5 All docks, buoys, anchorages and waters within the jurisdiction of ports open to the outside world shall be charged with port construction fees for loading and unloading (including lighterage) goods.
Article 6 The obligatory payer of port construction fees (hereinafter referred to as the payer) is the shipper (or his agent) or the consignee (or his agent) of the goods.
Article 7 The Ministry of Transport is responsible for the collection and management of port construction fees. The maritime administrative agency where the port is located shall be specifically responsible for the collection of port construction fees within the jurisdiction of this port.
The maritime administrative agency shall establish and improve the working mechanism for collecting port construction fees and directly collect port construction fees from the payer. According to the needs of the collection work, the maritime administrative agency may sign an entrustment collection agreement with shipping agents, cargo carriers (domestic goods only) and other units to collect port construction fees. The maritime administrative agency is responsible for the daily management and supervision of the collection behavior of the port construction fee collection unit.
The maritime administrative agency shall report the list of units entrusted to collect port construction fees to the Ministry of Transport and the Ministry of Finance for approval.
Article 8 The specific collection standards for port construction fees are as follows:
(1) 4 yuan per ton (or equivalent tons) of domestic export goods; 5.6 yuan per weight ton (or converted ton) of foreign import and export goods.
The calculation method of cargo weight tons and converted tons shall be implemented in accordance with the current relevant regulations of the transportation department of the State Council.
(two) domestic export containers and domestic feeder containers 20 feet per box 32 yuan, 40 feet per box 48 yuan; Foreign import and export containers are 20 feet per box in 64 yuan and 40 feet per box in 96 yuan.
Other non-standard containers over 20 feet and 40 feet shall be charged according to the charging standard of similar containers.
Ninth cement, grain, fertilizer, pesticide, salt, sand, lime powder according to the provisions of article eighth (a) of the collection standards levied by half. Port construction fees will be suspended for low-value goods such as yellow sand, phosphate rock and sandstone.
Tenth Nanjing above (excluding Nanjing) Yangtze River trunk ports and other inland ports in the eighth and ninth provisions of this approach on the basis of the collection standards levied by half.
Eleventh the following goods shall be exempted from port construction fees:
(1) China's military goods, embassy goods and United Nations agency goods;
(2) International transit goods, international transit goods and bonded goods (except those that have gone through import customs clearance procedures);
(3) Mail (excluding postal parcels), luggage and parcels shall be handled according to passenger procedures;
(4) Fuels and materials for the ship's own use, packaging materials and packaging spare parts accompanying the goods;
(5) Fresh fish caught by fishing boats, ice and salt for peer preservation, and necessary feed for peers with live animals and birds;
(6) Empty containers (excluding commodity boxes);
(seven) other commodities stipulated by the State Council.
Twelfth domestic and foreign import and export goods, in accordance with the following provisions to collect port construction fees:
(1) For the goods exported abroad, the receiving (collecting) unit shall collect the port construction fee from the shipper (or its agent) at the loading port according to each bill of lading.
(2) For goods imported from abroad, the receiving (collecting) unit shall charge the consignee (or its agent) a port construction fee according to each bill of lading at the port of discharge.
(3) If the goods imported from abroad but not unloaded at the port are transported to other domestic ports by the original ship after the bill is changed, the collecting (collecting) unit shall collect the port construction fee from the domestic consignee (or its agent) at the port where the bill is changed according to the foreign import and export goods collection standards.
(four) the goods imported from abroad have not been removed from the port warehouse and shipped for domestic sale (including goods operated by ships), and the port construction fee for goods imported from abroad is only levied once.
(five) for domestic export goods, the receiving (collecting) unit collects port construction fees from the consignor (or its agent) at the loading port; If the loading port is not an open port and the unloading port is an open port, the unloading port shall charge the consignee (or its agent) the port construction fee.
(6) For the goods exported abroad by domestic waterway, the receiving (collecting) unit shall collect the port construction fee from the consignor (or its agent) at the first port of shipment for domestic export. When exporting abroad, the receiving (collecting) unit shall make up the port construction fee at the transshipment port exported abroad according to the difference between the charging standards for foreign import and export and domestic export goods. If the first loading port is not open to the outside world, the transshipment port exported to foreign countries will be directly charged according to foreign import and export fees.
(seven) domestic and foreign exporters pay port construction fees when handling the loading procedures, and foreign importers pay port construction fees when handling the delivery procedures.
Article 13 The maritime administrative agency shall examine the payment vouchers of port construction fees when the goods are loaded and unloaded from the port. Domestic and foreign import and export goods that have not paid the port construction fee shall not be loaded and unloaded out of the port.
Article 14 The collection of port construction fees shall use special bills for government funds under the unified supervision of the Ministry of Finance.
Article 15 The collection unit shall, on the day of receiving the port construction fee, pay the received funds in full into the relevant bank account approved by the local maritime administrative agency, and the maritime administrative agency shall pay the received port construction fee in full into the state treasury on the same day, and issue a "general payment book" when paying the library.
Article 16 80% of the port construction fee shall be turned over to the central treasury, and 20% shall be turned over to the local municipal treasury. Please fill in 103 "non-tax income", 0 1 "government fund income" and 15 "port construction fee income" in the government revenue and expenditure classification table, and indicate the sharing ratio between the central and local governments.
Seventeenth maritime administrative agencies and financial departments should strengthen the reconciliation of port construction fee income and the state treasury. Without the approval of the State Council or the Ministry of Finance, no place, department or unit may change the collection object, scope and standard of port construction fees, and may not reduce, exempt, postpone or stop collecting port construction fees. Article 18 The use of port construction fees shall follow the principle of fixed expenditures based on receipts and earmarking.
The port construction fees allocated by the central government are mainly used for:
(1) Expenditure on infrastructure construction of coastal ports, including the infrastructure construction of coastal ports' waterways, breakwaters and anchorages, and the construction of land-island transportation hubs.
(2) Expenditure on inland waterway construction, including the construction of inland waterways, shiplocks, ship lifts, navigation and power hubs and inland ports in the central and western regions.
(3) Expenditure to support the construction of the security system, including maritime affairs, rescue, safety and emergency communication, navigation channels, etc. In coastal and inland waters.
(four) special expenses, including the preliminary work expenses of traffic construction and development, and the repayment expenses of Japanese yen, etc.
(5) funds for collection and management.
(six) to pay the port construction fee to the shipping agency or the cargo carrier.
(seven) other expenses approved by the State Council.
The local portion of port construction fee is mainly used for the construction and maintenance of port public infrastructure and shipping support and guarantee system within its jurisdiction.
Article 19 If a maritime administrative agency entrusts a shipping agency or a cargo carrier to sell port construction fees on its behalf, it may pay a handling fee of 0% of the port construction fees charged by it. The collection fee is included in the budget of the Ministry of Transport and arranged by the central government through the fund budget. The maritime administrative agency and its entrusted collection unit shall not directly retain the collection fees in the collection income.
Article 20 The Ministry of Transport shall, in accordance with the provisions, prepare the annual budget and final accounts of the central port construction fee, incorporate them into its budget and final accounts, and report them to the Ministry of Finance for approval. Measures for the management of funds for subsidizing local project expenditures by port construction fees shall be formulated separately by the Ministry of Finance in conjunction with the Ministry of Transport.
Article 21 The traffic (port) administrative department of the relevant city people's government shall, in accordance with the provisions, prepare the annual budget and final accounts of local port construction fees, incorporate them into the budget and final accounts of the traffic (port) administrative department at the same level, and report them to the finance department at the same level for examination and approval.
Twenty-second port construction fees shall be paid in accordance with the relevant provisions of the financial treasury management system, and fill in the relevant subjects of the Classification of Government Revenue and Expenditure as required.
Twenty-third port construction fees charged by shipping agencies and cargo carriers should be included in the unified accounting of "non-operating income-other income".
Article 24 The maritime administrative agency shall establish a statistical report system for port construction fees, submit it to the maritime administrative agency at a higher level on a monthly basis, and send a copy to the offices of the financial supervisors of local finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans and the financial departments at the same level within five working days after the end of each month. Article 25 The Ministry of Finance shall be responsible for supervising and inspecting the collection and use of port construction fees.
The Ministry of Finance, the Ministry of Transport and the local financial departments shall, in accordance with the division of responsibilities, conduct daily supervision and inspection on the collection, supervision and payment of port construction fees according to law, and the branches of the People's Bank of China shall accept the supervision and inspection carried out according to the Regulations of the People's Republic of China on the National Treasury (Guo Fa [1985] No.96) and its Detailed Rules for the Implementation of the Regulations on the National Treasury of the People's Republic of China (FB [No unit or individual may refuse the relevant units or individuals to accept the supervision and inspection carried out according to law)
The maritime administrative agency shall, in strict accordance with the relevant provisions on the management of bank accounts of central budget units, strengthen the management of accounts and funds, and shall not embezzle, intercept or misappropriate port construction fees.
Article 26 If the payer fails to pay or underpays the port construction fee in violation of these measures, the local financial department and the maritime administrative agency shall deal with the relevant responsible units and persons according to the Regulations on Penalties and Punishment for Financial Violations (the State Council Decree No.427) and relevant laws and regulations.
Twenty-seventh in violation of these measures, the shipping agency or cargo carrier fails to collect and pay the port construction fee in full and on time, and the Ministry of Finance, the local financial department and the maritime administrative agency shall order it to make corrections within a time limit; If the circumstances are serious, effective measures should be taken to order the shipping agency and the cargo carrier to recover, and a late payment fee of 0.5% of the unpaid amount should be charged on a daily basis, and the port construction fee should be turned over to the central and local treasury respectively according to the prescribed proportion.
Twenty-eighth in violation of these measures, the maritime administrative agency fails to collect or underpay the port construction fee, or fails to pay the port construction fee income to the corresponding state treasury in full and on time, and the Ministry of Finance and the Ministry of Transport shall order it to make corrections within a time limit. If the circumstances are serious, the relevant responsible units and persons shall be dealt with according to Decree No.427 of the State Council and relevant laws and regulations.
Article 29 For government fund bills that violate these measures and do not use the unified supervision of the Ministry of Finance, the Ministry of Finance shall order them to make corrections within a time limit, and deal with the relevant responsible units and persons according to Decree No.427 of the State Council and relevant laws and regulations.
Article 30 The Ministry of Finance and the local financial department shall deal with the relevant responsible units and persons in accordance with Decree No.427 of the State Council and relevant laws and regulations for the interception, misappropriation, misappropriation and other acts of using port construction fees in violation of these measures. Article 31 These Measures shall come into force on 1 October 201,10,1day, and end on 12 and 3 1 day in 2020. After the implementation of these measures, the relevant provisions on other port construction fees shall be abolished at the same time.
Article 32 The Ministry of Finance and the Ministry of Transport shall be responsible for the interpretation of these Measures.