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Measures for the Administration of the Collection and Use of Rural Power Grid Loan Repayment Funds Promulgation Date: 01-12-17 Article 1 Rural Power Grid Loan Repayment Funds are used to repay rural power grid reconstruction loans in provinces: autonomous regions, municipalities directly under the Central Government (referring to the provinces, municipalities, and municipalities).

Loans for rural power grid reconstruction projects are underwritten by multiple power companies, and the same below) is a government fund levied by power users, specifically used to repay principal and interest on loans for rural power grid reconstruction.

According to the "Decision of the State Council on Strengthening the Management of Extra-budgetary Funds" (Guofa [1996] No. 29), rural power grid loan repayment funds are included in the national fiscal budget management.

Article 2 The loan repayment funds for rural power grids shall be collected according to the social electricity consumption standard of 2 cents per kilowatt-hour of electricity and incorporated into the electricity price.

Article 3 The scope of exemption of loan repayment funds for rural power grids includes: (1) Agricultural drainage and irrigation, disaster relief and the production of nitrogen fertilizers, phosphate fertilizers, fertilizers and compound fertilizers with production licenses issued by the former Ministry of Chemical Industry, and electricity use are exempt from loan repayment funds for rural power grids;

(2) Self-consumption of electricity by self-contained power plants is exempted from rural power grid loan repayment funds; (3) Rural power grid loan repayment funds for electricity used by key state-owned coal enterprises, nuclear industry uranium diffusion plants and reactor chemical plants are temporarily charged per kilowatt hour

The standard levy of three cents for electricity is charged.

Article 4 Rural power grid loan repayment funds shall be collected by power grid operating enterprises when collecting electricity bills from users, and the electricity volume collected, collection standard and collection amount of rural power grid loan repayment funds shall be indicated in the electricity fee collection voucher.

In addition to the prescribed reductions and exemptions, power users must pay rural power grid loan repayment funds in full and in a timely manner.

Article 5 The funds collected for repaying loans from rural power grids must pay value-added tax and other taxes on the circulation link in accordance with the "Interim Regulations of the People's Republic of China on Value-Added Tax" and other relevant regulations. Enterprise income tax will be exempted after being included in budget management according to regulations.

Article 6 Power grid operating enterprises that collect loan repayment funds from rural power grids can withdraw a handling fee of two thousandths of the annual collection amount and include it in the enterprise's salary payable account.

Article 7 The rural power grid loan repayment funds collected by the power grid operating enterprises will be separately accounted for in the sales revenue and centralized to the provincial power enterprises, which will report the rural power grid loan repayments to the local financial inspectorate office of the Ministry of Finance on a monthly basis.

Regarding the collection of funds, the Ministry of Finance's local Financial Supervisory Commissioner's Office will issue general payment notes in proportion and pay them to the central and local provincial treasury respectively.

The specific proportion to be paid into the treasury is determined in principle according to the rural power grid reconstruction loan plan approved by the state.

After the rural power grid transformation is completed, provinces, autonomous regions, and municipalities with actual technical resources that have not completed the plan will have the Ministry of Finance adjust the proportion paid to the central and local provincial treasury accordingly.

The rural power grid loan repayment funds paid into the state treasury are temporarily included separately.

In the "2001 Government Budget Revenue and Expenditure Accounts", the fund budget income account item No. 800101 "Income from the Central Power Construction Fund" and item No. 800102 "Income from the Local Power Construction Fund".

Article 8 Units that use rural power grid loan repayment funds must prepare a budget for the use of rural power grid loan repayment funds in accordance with regulations and submit it to the Ministry of Finance and provincial finance departments respectively.

Among them, central units submit to the Ministry of Finance for approval, and local units submit to provincial finance departments for approval.

Article 9 For the approved use budget of rural power grid loan repayment funds, the Ministry of Finance and provincial financial departments shall handle the appropriation procedures based on the progress of rural power grid loan repayment funds being paid into the treasury.

The central unit submits an appropriation application to the Ministry of Finance, and the Ministry of Finance allocates funds, in principle, once a month: Rural power grid loan repayment funds paid into the local provincial treasury shall be transferred to the central treasury by the relevant provincial, autonomous region, and municipality finance departments (bureaus).

Formulate specific measures on the principles for the allocation of loan repayment funds for rural power grids and submit them to the Ministry of Finance for filing.

The allocated loan repayment funds for rural power grids are temporarily included in the fund budget expenditure items No. 800101 "Central Power Construction Fund Expenditure" and No. 800102 "Local Power Construction Fund Expenditure" in the "2001 Government Budget Revenue and Expenditure Accounts".

Article 10 The collection and use of rural power grid loan repayment funds shall be subject to the supervision of finance, auditing and other departments.

Relevant enterprises must collect rural power grid loan repayment funds in strict accordance with national regulations, and shall not adjust the scope and standards of collection without authorization.

The user unit should arrange the use of rural power grid loan repayment funds in strict accordance with the approved budget and the funds allocated by the financial department and the prescribed purposes.

Article 11 The implementation time of these Measures is tentatively scheduled for five years, that is, from January 1, 2001 to December 31, 2005.

After the expiration of the collection period, the Ministry of Finance will stipulate separately according to the loan repayment situation of rural power grids.

Article 12 The relevant provincial, autonomous region and municipal finance departments (bureaus) shall formulate specific implementation measures in accordance with the provisions of these Measures and submit them to the Ministry of Finance for filing.