The collection of port construction fees remains unchanged. Article 3 Port construction fees shall be included in the budget management of government funds, which shall be used exclusively, and the year-end balance shall be carried forward to the next year for continued use. Article 4 Local port construction fee collection units shall, in accordance with the relevant provisions of the Ministry of Communications, remit the collected port construction fees to the Ministry of Communications in a timely manner, and the Ministry of Communications shall declare the collection situation to the Ministry of Finance, fill in the general payment form, and pay the port construction fees remitted by local collection units into the central treasury of Beijing twice at the middle and end of each month according to the budget items designated by the Ministry of Finance.
The port construction fee paid into the central treasury shall be applied to the Ministry of Finance by the Ministry of Communications according to the use plan approved by the state, and the Ministry of Finance shall handle the disbursement procedures in time according to the warehousing situation of the port construction fee. After receiving the funds from the Ministry of Finance, the Ministry of Communications shall timely allocate them to the project construction unit and the fund using unit according to the purposes stipulated by the state.
The establishment of the remittance bank and account number for port construction fees shall be determined by the Ministry of Communications in consultation with the Ministry of Finance. Fifth port construction fees shall be subject to the examination and approval system of financial budget and final accounts. The Ministry of Communications shall, before 12 and 10 every year, prepare the revenue and expenditure plan of port construction fees for the next year in accordance with state regulations, and implement it after being approved by the Ministry of Finance. For capital construction projects, the Ministry of Finance shall arrange expenditures according to the project plan approved by the planning department. Within 3 months after the end of the year, the Ministry of Communications shall prepare the final accounts of port construction fees in the previous year and report them to the Ministry of Finance for approval. The format and preparation method of the budget and final accounts of port construction fees shall be formulated separately by the Ministry of Finance in consultation with the Ministry of Communications. Sixth port construction fees shall be used for the construction of water transport infrastructure, mainly including:
Port construction expenditure;
Construction of shipping support guarantee system project;
Special expenditures, including: capital expenditures shared by the collecting units, expenditures of inland waterway construction funds, revolving loan expenditures, etc.
Other expenditures approved by the State Council and the Ministry of Finance. Article 7 The investment arrangements for port construction expenses shall be handled in strict accordance with the relevant state regulations and procedures on capital construction management.
Specific measures for the administration of port construction fees included in capital expenditure, revolving loan expenditure and inland waterway construction fund expenditure shall be formulated separately by the Ministry of Finance in consultation with the Ministry of Communications. Article 8 Port construction fees (excluding fees allowed as fees according to regulations) shall be regarded as the state capital investment of users of port construction fees. Article 9 When collecting port construction fees, the collection department of port construction fees must use the special bill of charges under the unified supervision of the Ministry of Finance. Measures for the administration of special bills for port construction fees shall be formulated separately by the Ministry of Finance in consultation with the Ministry of Communications. Article 10 The collection, management and use of port construction fees shall be subject to the supervision of the financial and auditing departments of the state. Anyone who uses the port construction fee for other purposes without the approval of the State Council shall be punished as violating financial discipline. Article 11 These Measures shall be implemented as of 1997 65438+ 10/day. If the previously issued regulations on the management of port construction fees are inconsistent with these measures, these measures shall prevail. Article 12 The Ministry of Finance shall be responsible for the interpretation of these Measures.