The people's governments at or above the county level shall strengthen the unified leadership over the management of price adjustment funds within their respective administrative areas according to law, and be responsible for the collection, management and use approval of price adjustment funds at the corresponding level.
The competent price department of the people's government at or above the county level is the competent authority of the price adjustment fund, and is responsible for the planning and arrangement of the price adjustment fund; Local tax authorities are responsible for the collection and payment of price adjustment funds; The financial department is responsible for the fund management and supervision of the price adjustment fund; Other relevant departments shall, within the scope of their respective duties, coordinate in the management of price adjustment funds. Article 4 The main sources of price adjustment funds include:
(1) 2% of administrative fees are included in the local general budget revenue;
(two) the important goods and services subject to government price management, the price increase income formed by special price policies, and the balance after the price increase income of vehicle natural gas are used for subsidy expenditure;
(3) the part collected from the society;
(four) other financing methods approved by the provincial government. Article 5 The collection of price adjustment funds from the society shall be based on 1% of the value-added tax, consumption tax and business tax actually paid by taxpayers. Its collection scope is:
(1) Entertainment industry;
(2) Hotel industry and catering industry;
(3) Tobacco, alcohol and cosmetics industries;
(four) refined oil, electricity, gas, heat, communications and other important commodities and services.
When necessary, with the consent of the provincial government, separate taxation can be imposed on resource products such as phosphate rock. Article 6 The price adjustment fund shall be collected by the local tax authorities at the same level when collecting taxes, and shall be turned over to the state treasury according to regulations. Article 7 Where the value-added tax, consumption tax and business tax are reduced or exempted in accordance with the provisions of laws and administrative regulations or with the approval of statutory examination and approval authorities, the price adjustment fund shall be reduced or exempted at the same time. Article 8 The price adjustment fund is mainly used to stabilize the prices of basic necessities such as grain, oil and food, provide dynamic price assistance to groups with living difficulties, and reserve important commodities.
The provincial people's government should use the price adjustment fund to deal with the abnormal price fluctuations caused by cross-administrative regions or major emergencies in the province. Article 9 When using the price adjustment fund, the competent price department shall, based on the monitoring and analysis of the price situation of important commodities, consult the relevant departments and put forward a plan for using it, which shall be approved by the people's government at the same level. Article 10 Users of price adjustment funds shall use the price adjustment funds in strict accordance with the prescribed purposes, and report the use to the competent price department and financial department of the people's government at the corresponding level in a timely manner. Eleventh price adjustment fund should be earmarked, and the year-end balance can be carried forward to the next year. No unit or individual may misappropriate, intercept or occupy. Twelfth audit departments should strengthen the audit supervision of the collection and use of price adjustment funds according to law. Thirteenth price departments of the people's governments at or above the county level shall regularly announce the use of price adjustment funds to the public and organize performance evaluation. Fourteenth in violation of these measures, laws and regulations have penalties, from its provisions; Where there are no provisions, the provisions of these Measures shall prevail. Fifteenth users of the price adjustment fund do not use the price adjustment fund in accordance with the prescribed purposes, and the people's government at the same level shall order them to make corrections within a time limit, terminate the allocation, and recover the allocated funds; If no correction is made within the time limit, informed criticism shall be given, and the main responsible personnel and other directly responsible personnel shall be given administrative sanctions or administrative sanctions according to law.
If the people's government at a lower level does not use the price adjustment fund in accordance with the prescribed purposes, the people's government at a higher level shall order it to make corrections within a time limit; If no correction is made within the time limit, informed criticism shall be given, and the main responsible personnel and other directly responsible personnel shall be given administrative sanctions according to law. Article 16 Any staff member who collects, uses and manages the price adjustment fund neglects his duty or abuses his power, and commits any of the following acts, the relevant local departments shall order him to make corrections within a time limit, and the principal responsible personnel and other directly responsible personnel shall be given administrative sanctions according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:
Misappropriation, interception and occupation of the price adjustment fund;
(two) did not supervise the use of price adjustment funds or found that the problem was not handled properly, resulting in serious consequences;
(3) levying, reducing, exempting or deferring the price adjustment fund without authorization in violation of regulations. Seventeenth rules for the implementation of these measures shall be formulated by the provincial price department in conjunction with the provincial finance department and the provincial local tax authorities. Article 18 These Measures shall come into force as of 20110/day.