Measures for the administration of the collection of civil air defense construction fees

Article 1 In order to standardize the collection, use, supervision and management of ex situ construction fees for air defense basements in the whole province (hereinafter referred to as ex situ construction fees) and promote the high-quality development of civil air defense in the whole province, these measures are formulated according to the People's Republic of China (PRC) Civil Air Defense Law, the Measures for the Implementation of the People's Republic of China (PRC) Civil Air Defense Law in Jiangxi Province and the Regulations of Jiangxi Provincial Government on the Administration of Non-taxpayers.

Article 2 The ex situ construction fee belongs to the non-tax revenue of the government and is fully included in the financial budget management.

Article 3 The collection, use and management of ex situ construction fees shall be subject to supervision and inspection by departments of civil air defense, development and reform, taxation, finance and auditing at the same level.

Chapter II Collection and Payment Management

Fourth ex situ construction fee collection object, scope and standards in accordance with the relevant provisions of the state and province.

Article 5 According to the "Measures for the Implementation of People's Republic of China (PRC) Civil Air Defense Law" in Jiangxi Province, with the approval of the civil air defense department (or the administrative examination and approval department), the payer of the ex situ construction fee shall pay the ex situ construction fee in full in one lump sum according to the construction area and payment standard of the air defense basement to be built.

Article 6 The fee for ex situ construction shall be declared and paid by the payer to the tax authorities from 202 1 1 according to the fee amount approved by the civil air defense department (or the administrative examination and approval department). Civil air defense departments at all levels should check the collection of ex situ construction fees with the financial and tax departments at the same level before the 20th day of the next month after the end of each quarter to ensure the accuracy of the data. Ex situ construction fees should use non-tax revenue bills uniformly supervised (printed) by the Ministry of Finance.

Seventh ex situ construction fee payment object should apply to the tax authorities for payment before handling the project construction permit. If the payment is not made on time, the civil air defense department (or the administrative examination and approval department) and the tax department will make a reminder, and if the payment is still not made, the civil air defense department (or the administrative examination and approval department) will handle it according to the relevant provisions.

Article 8 The civil air defense department (or the administrative examination and approval department) shall timely transmit the basic information such as project examination and approval information to the tax department at the same level, and the tax department shall timely transmit the collection and storage of ex situ construction fees to the civil air defense department (or the administrative examination and approval department) and the financial department; Civil air defense (or administrative examination and approval department), finance and taxation departments shall establish an interconnected information platform, and use information technology to transmit information on project approval and collection to each other, so as to realize timely transmission of project business data and information sharing. All departments should strengthen cooperation, timely coordinate and solve the difficulties and problems encountered in the work, do a good job in administrative supervision and ex situ construction fee collection, and improve work efficiency and service quality.

Article 9 In order to ensure the construction of key civil air defense projects, the ex situ construction fee shall be turned over to the fiscal treasury at the next higher level according to the proportion of 10% of the amount collected by the local civil air defense department, that is, the county (city, district) shall be turned over to the fiscal treasury of the city divided into districts according to the proportion of 10%, and the fiscal treasury at the same level with the city divided into districts shall be collected according to the proportion of 10%.

Tenth tax and civil air defense departments (or administrative examination and approval departments) shall publicize the basis, subject, standard, procedure and legal responsibility of ex situ construction fees.

Eleventh in addition to the implementation of Jiangxi province

Except for the relief projects stipulated in Article 12 of the Measures, no unit or individual may expand the scope of relief or lower the payment standard.

Chapter III Use Management

Twelfth ex situ construction fees should be used in accordance with the provisions, and no unit or individual may intercept or misappropriate them.

Thirteenth ex situ construction fees are fully included in the financial budget management, turned over to the provincial financial budget paid by the provincial ex situ construction fees, and turned over to the local treasury ex situ construction fees.

The design fee is included in the local fiscal budget at the same level.

Fourteenth ex situ construction costs in front of the Ministry of Finance at the same level, should be reported to the superior civil air defense department audit. Expenditure items that have not been reviewed by the civil air defense department at a higher level shall not be included in the budget of the department at the corresponding level, nor shall funds be used without authorization. The payment of funds shall be implemented in accordance with the relevant provisions of the financial treasury management system. Civil air defense departments at all levels shall report the implementation of the ex situ construction fee to the civil air defense department at the next higher level when preparing the annual final accounts.

Fifteenth civil air defense departments at all levels according to the needs of civil air defense construction, in conjunction with the relevant departments in accordance with the provisions of the preparation of ex situ construction fee project library, not included in the project library in principle shall not arrange expenditure budget.

Article 16 When the balance of civil air defense construction fees at the city level with districts reaches 20 million yuan and the balance of civil air defense construction fees at the county level reaches150,000 yuan, it is necessary to combine urban construction, take solving people's livelihood services such as urban parking difficulties and hard to find a car and the development and construction of urban underground space as a breakthrough, and carry out large and medium-sized civil air defense underground projects built by civil air defense departments or jointly with social funds.

Chapter IV Supervision, Inspection and Accountability

Seventeenth civil air defense, development and reform, taxation, finance, auditing and other departments shall regularly or irregularly supervise and inspect the collection, use and management of ex situ construction fees. The competent civil air defense department of the people's government at or above the county level shall give a warning to the parties concerned and order them to pay within a time limit; Major cases found in reporting or supervision and inspection shall be transferred to relevant departments for investigation according to law, and the recovered ex situ construction fees shall be directly turned over to the financial treasury of the investigation organ at the same level. The inspection and investigation shall be reported to the people's government at the corresponding level, and copied to the people's government where the inspected unit is located.

Eighteenth civil air defense departments and other relevant departments and their staff, in violation of the provisions of these measures, have one of the following acts, and draw the relevant departments to investigate the corresponding responsibilities in accordance with national laws and regulations.

(a) concealment, false construction fee income or not accounted for;

(two) in violation of national and provincial regulations, reduce the construction cost;

(three) interception, misappropriation should be turned over to the ex situ construction fee;

(four) failing to go through the examination and approval procedures in accordance with the provisions, and using the ex situ construction fee without authorization.

Yes;

(five) the amount of ex situ construction fee is not approved according to the regulations.

Chapter V Rules

Article 19 These Measures shall come into force as of the date of promulgation. Where the previous provisions on the collection and use management of ex situ construction fees conflict with these measures, these measures shall prevail.