In order to reflect the collection and disbursement of the price adjustment fund, paragraph 4 15 "oil price adjustment fund income" is added to the fund budget income account, and paragraph 4 15 "oil price adjustment fund expenditure" is added to the fund budget expenditure account. The payment and disbursement of the price adjustment fund use the above-mentioned revenue and expenditure accounts respectively. Four, the price adjustment fund collected by crude oil production enterprises, the Ministry of Finance in the local financial supervision office supervision, paid into the central treasury.
The price adjustment fund is levied in the crude oil settlement link between crude oil production enterprises and crude oil processing enterprises, and the price adjustment fund paid by crude oil processing enterprises according to regulations is included in the cost together with the crude oil price; The price adjustment fund collected by crude oil production enterprises should set up a detailed account of "oil price adjustment fund" under the subject of "other payables". Each crude oil production enterprise reports the collection of the price adjustment fund to the local Office of the Financial Ombudsman of the Ministry of Finance on a monthly basis. The Office of the Commissioner issues a "General Payment Letter" and pays it to the central treasury within 15 days after the end of each month. The paid figures are filled in the "Oil Price Adjustment Fund" in the column of "Collection of Special Non-tax Income" in the Monthly Report of Financial Collection of the General Office of the Ministry of Finance.
A crude oil production enterprise that collects price adjustment funds may extract a handling fee of 2‰ of the total annual collection, which shall be included in the "non-operating income" of the enterprise. Five, the collection of price adjustment funds should be in accordance with the "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" and other relevant provisions to pay value-added tax, urban maintenance and construction tax and education surcharge. Six, the price adjustment fund to implement earmarking. Specialized in subsidizing agricultural machinery service organizations that undertake agricultural machinery field operations. The year-end balance is carried forward to the next year for continued use.
The price adjustment fund shall be allocated to the Ministry of Agriculture twice at the beginning of the following year by the Ministry of Finance in conjunction with the State Planning Commission according to the actual amount paid in the previous year. According to the planting area of major crops such as wheat, rice and corn in the previous year and the amount of mechanized cultivation, mechanized sowing and mechanized harvesting, the Ministry of Agriculture put forward a subsidy fund allocation plan. After consulting the Ministry of Finance and the State Planning Commission, it issued a fund use project plan to the administrative department of agricultural machinery in the relevant province (autonomous region or municipality directly under the Central Government) and copied it to the finance and price departments of the relevant province (autonomous region or municipality directly under the Central Government). The relevant administrative departments of agricultural mechanization of provinces (autonomous regions and municipalities directly under the Central Government) shall reach the administrative departments of agricultural mechanization of cities and counties step by step according to the tasks of agricultural mechanization and the amount of subsidy funds stipulated in the project plan for the use of funds issued by the Ministry of Agriculture, and the administrative departments of agricultural mechanization of cities and counties will decompose the subsidy funds into agricultural machinery service organizations that undertake the tasks of agricultural mechanization in the form of operation contracts. The specific operating rules shall be formulated separately by the Ministry of Agriculture in consultation with the Ministry of Finance and the State Planning Commission. Seven, agricultural machinery service organizations received special subsidies, should be corresponding to offset the related costs, reduce the field agricultural machinery operating costs, diesel irrigation and drainage costs. The specific charging standards for field work shall be formulated by the price departments of counties (cities) according to the subsidies, and the implementation shall be supervised. Eight, crude oil processing enterprises must pay the price adjustment fund in strict accordance with the scope and standards stipulated by the state, and shall not be in arrears for any reason. Nine, crude oil production enterprises should conscientiously do a good job in the collection and payment of price adjustment funds, and shall not be detained or occupied. Ten, agricultural machinery service organizations should give full play to the role of subsidy funds, improve the level of socialized service and organization of agricultural machinery, improve the utilization rate and scale efficiency of agricultural mechanization, reduce the unit operating cost, effectively control the charging standard of agricultural machinery operation, and reduce the burden on farmers. Eleven, the Ministry of Agriculture in addition to the Ministry of Finance and the State Planning Commission to apply for funds, to the relevant provinces (autonomous regions and municipalities directly under the central government) issued a plan for the use of funds, within three months after the end of the year should be submitted to the Ministry of Finance and the State Planning Commission price adjustment fund accounts, and cooperate with the Ministry of Finance and the State Planning Commission to do a good job in the daily management, supervision and inspection of the use of funds. Twelve, the price adjustment fund collection and use should accept the supervision of finance, price, auditing and other departments. In order to ensure that funds are put into storage in full and on time and managed and used according to regulations, the offices of the Financial Ombudsman of the Ministry of Finance in provinces, autonomous regions and municipalities directly under the Central Government and the financial departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government are responsible for the supervision of daily collection, storage and use. If it is found that the relevant units do not collect and use the price adjustment fund according to the regulations, they should deal with it according to the relevant financial regulations and report to the Ministry of Finance and the State Planning Commission. XIII. These Measures shall be implemented from 1 June 19971day.
In the future, if the first and second prices of crude oil are merged, the management measures for the collection and use of oil price adjustment funds will be studied separately.