Chapter I General Principles
Article 1 These Measures are formulated in accordance with the Regulations on the Management of Waste Electrical and Electronic Products Recycling (the State Council Decree No.551,hereinafter referred to as the "Regulations") for the purpose of regulating the collection and management of waste electrical and electronic products disposal funds.
Article 2 The Waste Electrical and Electronic Products Disposal Fund (hereinafter referred to as the Fund) is a government fund established by the state to promote the recycling of waste electrical and electronic products.
Article 3 Funds shall be turned over to the central treasury in full, incorporated into the budget management of central government funds, and used for special purposes. The year-end balance should be carried forward to the next year for continued use.
Chapter II Collection and Management
Article 4 Producers of electrical and electronic products, consignees of imported electrical and electronic products or their agents shall fulfill their obligation to pay funds in accordance with the provisions of these Measures.
Manufacturers of electrical and electronic products include independent brand manufacturers and OEM manufacturers.
Article 5 The fund shall be levied according to the quantity of electrical and electronic products sold by the producers of electrical and electronic products and the quantity of electrical and electronic products imported by the consignee of electrical and electronic products or its agents.
Article 6 Electrical and electronic products included in the scope of fund collection shall be implemented in accordance with the Catalogue of Disposal of Waste Electrical and Electronic Products (hereinafter referred to as the Catalogue). See the annex for the specific collection scope and standards.
Article 7 The Ministry of Finance, together with the Ministry of Environmental Protection, the National Development and Reform Commission, and the Ministry of Industry and Information Technology, shall, according to the actual needs of subsidy funds for the recycling of waste electrical and electronic products, and on the basis of listening to the opinions of relevant enterprises and industry associations, adjust the standards for fund collection in a timely manner.
Article 8 The taxes payable by producers of electrical and electronic products shall be collected by the State Taxation Bureau. The money that should be paid by the consignee of imported electrical and electronic products or its agent shall be collected by the customs.
Article 9 Producers of electrical and electronic products shall declare and pay funds quarterly.
The State Administration of Taxation shall apply the provisions on the administration of tax collection to the collection of funds by producers of electrical and electronic products.
Article 10 The consignee of imported electrical and electronic products or its agent shall pay the fund when the goods are declared for import.
The customs shall manage the receipt and payment of funds in accordance with the customs tax collection and management regulations.
Eleventh of the design scheme is conducive to the comprehensive utilization of resources and harmless treatment, environmental protection and easy to recycle electrical and electronic products, can reduce the fund. The specific measures shall be formulated separately by the Ministry of Finance in conjunction with the Ministry of Environmental Protection, the National Development and Reform Commission, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the General Administration of Customs.
Article 12 The producers of electrical and electronic products that produce electrical and electronic products for export shall be exempted from the fund, and the producers of electrical and electronic products shall apply to the State Taxation Bureau for deduction from the sales quantity of products that should be paid into the fund according to the name and quantity of export products listed in the customs declaration form of People's Republic of China (PRC).
Article 13 If the producers of electrical and electronic products have paid the import fund for electrical and electronic products, they will be exempted from the domestic sales fund. The producers of electrical and electronic products apply to the State Taxation Bureau for deduction from the sales quantity of products that should be paid into the fund according to the name and quantity of imported products listed in the People's Republic of China (PRC) Import Goods Declaration Form and the Payment Letter for the Disposal Fund for Imported Waste Electrical and Electronic Products.
Article 14 Fund income is classified as related item-level subjects under the government revenue and expenditure classification subject "Waste Electrical and Electronic Products Disposal Fund Income" (newly added) 103, 0 1 and 75.
Fifteenth without the approval or authorization of the State Council, no place, department or unit may arbitrarily reduce or exempt funds, and may not change the object, scope and standard of fund collection.
Article 16 The funds paid by the producers of electrical and electronic products, the consignees of imported electrical and electronic products or their agents shall be included in the production and operation costs and allowed to be deducted when calculating the taxable income.
Chapter III Use Management
Article 17 The scope of use of the fund includes:
(1) Subsidies for recycling waste electrical and electronic products;
(two) waste electrical and electronic products recycling and electrical and electronic products production and sales information management system construction, and related information collection and release expenses;
(3) Fund collection and management expenditure;
(4) Other expenses related to the recycling of waste electrical and electronic products approved by the Ministry of Finance.
Article 18 In accordance with the Regulations and the Administrative Measures for the License of Waste Electrical and Electronic Products (No.12, 2004), an enterprise (hereinafter referred to as the disposal enterprise) qualified to dispose of the waste electrical and electronic products listed in the catalogue (Ministry of Environmental Protection 13) may apply for financial subsidies.
The list of processing enterprises with financial subsidies shall be announced to the public by the Ministry of Finance and the Ministry of Environmental Protection in conjunction with the National Development and Reform Commission and the Ministry of Industry and Information Technology.
Article 19 The State encourages producers of electrical and electronic products to recycle and treat the waste electrical and electronic products listed in the catalogue. The competent departments of environmental protection of all provinces (autonomous regions and municipalities) shall give priority to supporting the producers of electrical and electronic products to set up processing enterprises when preparing the development plan for the disposal of waste electrical and electronic products in the region.
Article 20 A fixed subsidy shall be given to the disposal enterprise according to the actual dismantling amount of waste electrical and electronic products.
The financial subsidy standards are: TV 85 yuan/TV, refrigerator 80 yuan/TV, washing machine 35 yuan/TV, room air conditioner 35 yuan/TV and microcomputer 85 yuan/TV.
The above-mentioned waste electrical and electronic products actually dismantled refer to the whole machine, excluding spare parts or parts.
The Ministry of Finance shall, jointly with the Ministry of Environmental Protection, the National Development and Reform Commission and the Ministry of Industry and Information Technology, adjust the fund subsidy standards in a timely manner according to the changes in the recycling cost of waste electrical and electronic products and the opinions of relevant enterprises and industry associations.
Article 21 The dismantling and disposal of waste electrical and electronic products by processing enterprises shall conform to the requirements of the state on comprehensive utilization of resources and environmental protection and relevant technical specifications, and the amount of dismantling and disposal of waste electrical and electronic products shall be verified according to the audit method formulated by the Ministry of Environmental Protection before obtaining financial subsidies.
Twenty-second processing enterprises shall make quarterly statistics on the types and quantities of dismantled waste electrical and electronic products, fill in the dismantling treatment form of waste electrical and electronic products, and submit it to the competent department of environmental protection of provinces (autonomous regions and municipalities) five days before the end of each quarter.
Twenty-third processing enterprises shall provide the following information at the same time when submitting the dismantling table of waste electrical and electronic products:
(a) the warehousing and warehousing records of waste electrical and electronic products;
(two) records of dismantling and processing of waste electrical and electronic products;
(3) Record statements of the warehousing and warehousing of disassembled products of waste electrical and electronic products;
(four) the sales certificate of waste electrical and electronic products or the disposal certificate of disassembled products.
Relevant statements and vouchers shall be submitted in the format uniformly prescribed by the Ministry of Environmental Protection.
Article 24 The competent environmental protection departments of all provinces (autonomous regions and municipalities) shall, after receiving the Disassembly and Disposal Form of Waste Electrical and Electronic Products and related materials submitted by the disposal enterprises, organize the audit work, and report the audit opinions together with the Disassembly and Disposal Form of Waste Electrical and Electronic Products filled out by the disposal enterprises to the Ministry of Environmental Protection in written form before the end of each quarter.
The Ministry of Environmental Protection is responsible for verifying the information reported by the competent departments of environmental protection in various provinces (autonomous regions and municipalities), confirming the types and quantities of waste electrical and electronic products dismantled by various processing enterprises, and summarizing and reporting them to the Ministry of Finance.
The Ministry of Finance shall, according to the types, quantities and subsidy standards of dismantling and processing of waste electrical and electronic products submitted by the Ministry of Environmental Protection, verify the subsidy amount of each processing enterprise and pay the funds. The payment of funds shall be implemented in accordance with the relevant provisions of the centralized treasury payment system.
Article 25 The Ministry of Environmental Protection, the State Administration of Taxation, the General Administration of Customs and other relevant departments shall, in accordance with the requirements for the preparation of the central government fund budget, prepare the annual fund expenditure budget and submit it to the Ministry of Finance for approval.
The Ministry of Finance shall, in accordance with the provisions on budget management, review the fund expenditure budget and issue a reply to the relevant departments.
Article 26 Fund expenditure is listed as 2 1 1 "Fund expenditure for the disposal of waste electrical and electronic products" (newly added) in the classification of government revenue and expenditure.
Chapter IV Supervision and Administration
Article 27 Producers of electrical and electronic products, consignees of imported electrical and electronic products or their agents shall submit the basic data and information on the sale and import of electrical and electronic products to State Taxation Administration of The People's Republic of China and Customs respectively, declare and pay the funds according to regulations, and consciously accept the supervision and inspection of State Taxation Administration of The People's Republic of China and Customs.
Article 28 A disposal enterprise shall establish a data information management system for waste electrical and electronic products in accordance with regulations, track and record information such as the receipt, storage and disposal of waste electrical and electronic products, warehousing and sales of disassembled products, and final warehousing and disposal of wastes, fully reflect the operation process of waste electrical and electronic products within the disposal enterprise, and truthfully submit basic data and information on the recycling and dismantling of waste electrical and electronic products to the competent department of environmental protection.
Article 29 The original vouchers for processing enterprises' application for fund subsidies and recording the recycling and dismantling of waste electrical and electronic products shall be properly kept for future reference, and the retention period shall not be less than 5 years.
Article 30 The Ministry of Environmental Protection and the competent departments of environmental protection of provinces (autonomous regions and municipalities) shall establish and improve the audit system of fund subsidies, and strengthen the environmental verification and quantity audit of dismantling and processing of waste electrical and electronic products through data system comparison, written verification and on-site inspection, so as to prevent fraudulent and false reporting of subsidy funds.
Article 31 The Ministry of Finance shall, jointly with the Ministry of Environmental Protection, the National Development and Reform Commission and the Ministry of Industry and Information Technology, establish an information management system (hereinafter referred to as the monitoring system) to monitor the recovery, processing, production and sales of waste electrical and electronic products in real time.
Processing enterprises and producers of electrical and electronic products shall cooperate with relevant departments to establish monitoring systems. The data information management system of waste electrical and electronic products established by the processing enterprise shall be connected with the monitoring system. Producers of electrical and electronic products shall, in accordance with the requirements of establishing a monitoring system, register enterprise information and submit the production and sales of electrical and electronic products.
Article 32 The Ministry of Finance, the National Audit Office, the Ministry of Environmental Protection, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the State Administration of Taxation and the General Administration of Customs shall, in accordance with their duties, strengthen supervision and inspection of the payment and use of funds, and deal with and punish illegal acts of funds according to law.
Thirty-third relevant industry associations shall assist the competent department of environmental protection and the financial department to do a good job in auditing the types and quantities of dismantling and processing of waste electrical and electronic products.
Article 34 The Ministry of Environmental Protection and the competent departments of environmental protection of provinces (autonomous regions and municipalities) shall disclose the dismantling and disposal of waste electrical and electronic products by enterprises in the whole country and the local area respectively and accept financial subsidies, and accept public supervision.
Any unit or individual has the right to supervise and report illegal acts in the payment and use of funds. The relevant departments shall, in accordance with the division of responsibilities, investigate and handle complaints from units and individuals.
Chapter V Legal Liability
Article 35 Where any unit or individual is under any of the following circumstances, it shall be dealt with, punished and punished in accordance with the Regulations on Punishment and Punishment of Financial Violations (Order No.427 of the State Council), the Interim Provisions on Administrative Punishment for Violating the Provisions on Separate Management of Administrative Fees and Confiscated Income (Order No.28 of the State Council) and other laws and regulations; If the case constitutes a crime, criminal responsibility shall be investigated according to law:
(a) without the approval or authorization of the State Council, the fund is reduced or exempted or the scope, objects and standards of fund collection are changed without authorization;
(2) defrauding fund subsidies by means of false report or impersonator;
(three) detention, interception, misappropriation of funds;
(four) other acts in violation of the provisions of the government fund management.
If a processing enterprise commits the act in Item (2) of the first paragraph, it shall be disqualified from giving financial subsidies and publicized to the public.
Thirty-sixth electrical and electronic products producers in violation of the provisions of the fund collection and management, by State Taxation Administration of The People's Republic of China according to the tax violations to give administrative punishment. If the consignee of imported electrical and electronic products or his agent violates the provisions on the collection and management of funds, the customs shall impose administrative penalties with reference to the illegal collection of tariffs.
Article 37 If the staff of the relevant departments of fund raising and use management violate the provisions of these Measures, abuse their powers, neglect their duties or engage in malpractices for selfish ends in fund raising and use management, which constitutes a crime, they shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be punished according to law.
Chapter VI Supplementary Provisions
Article 38 The Ministry of Finance, the Ministry of Environmental Protection, the National Development and Reform Commission, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the General Administration of Customs shall be responsible for the interpretation of these Measures.
Article 39 These Measures shall be implemented as of July, 2065438 1 day.
Attachment: 1 Product scope and collection standard of producer fund for electrical and electronic products. Commodity name, tariff code and collection standard applicable to the imported electrical and electronic products fund (version 20 12)