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On the issuance of "renewable energy development fund levy use
Interim Measures "notice
CZ [2011] No. 115
Provinces, autonomous regions and municipalities (bureaus), Development and Reform Commission Energy Bureau, Price Bureau, the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Office of the Ombudsman finance, the State Grid Corporation, China Southern Power Grid Co., Ltd., Inner Mongolia Electric Power Co. liability companies:
In order to promote the development and utilization of renewable energy sources, according to the relevant provisions of the "People's Republic of China Renewable Energy Law", the Ministry of Finance in conjunction with the National Development and Reform Commission, the National Energy Board jointly developed "Energy Development Fund levy use of renewable Interim Measures", now issued to you, please follow.
Attachmentss: Renewable Energy Development Fund Levy Interim Measures
National Development and Reform Commission, Ministry of Finance, the National Energy Board
Nov 29, 2011
Attachements: Renewable energy development fund levy Interim Measures
Chapter I General Provisions
Article I is to promote the development and utilization of renewable energy sources, according to the relevant provisions of the "People's Republic of China Renewable Energy Law", this approach is developed.
Article II funds for renewable energy development fund raising, management and supervision and inspection using the application of this approach.
Chapter II Funding
Article III renewable energy development fund, including special funds national finance public budget arrangements (hereinafter referred to as special funds for renewable energy development) and additional revenue renewable energy tariff imposed by law, such as the power user.
Article IV renewable energy development funds from the central government to be arranged (the central budget special funds excluding capital construction investment department of the State Council, arrangements) from the annual public budget.
Article V additional renewable energy tariff in the country except Tibet Autonomous Region, the provinces, autonomous regions and municipalities directly under the deduction agricultural production of electricity (including agricultural irrigation electricity) after sales charge levied.
Article VI of the provinces, autonomous regions and municipalities included in the renewable energy tariff levied additional sales power range include:
(A) the provincial grid companies (including subsidiaries at all levels) of electricity sold to the power user;
(B) the provincial power grid companies line loss after deducting reasonable wholesale electricity (which is actually sold to the power switch for the unit, excluding wholesale electricity sold to the subsidiary levels);
(C) the provincial power grid companies on overseas sales;
(D) corporate-owned power plant self-occupied;
(E) local independent grid (including local power companies, the same below) electricity sales (excluding the provincial grid companies selling electricity to the local grid independent);
(F) power generation companies and large users direct transactions.
Provinces (autonomous regions and municipalities) Interdepartmental trading power, recognized by the province's electricity sales charge levied additional renewable energy tariff.
Article VII of additional renewable energy tariff charged at the standard of 8% / kWh. According to the development and utilization of renewable energy development and utilization of the total long-term goals and plans, as well as additional renewable energy tariff revenues and expenditures, impose standards can adjust.
Article VIII of additional renewable energy tariff in the provinces by the Ministry of Finance, the Financial Ombudsman's Office autonomous regions and municipalities (hereinafter referred to as the Commissioner's Office) monthly levy to the grid companies, the introduction of direct treasury, the central treasury income paid in full.
Power users should pay the additional renewable energy tariff, levied in accordance with the following manner by grid companies:
(A) large users of electricity generation companies to deal directly additional renewable energy tariff, on behalf of transporting electricity from the power grid enterprises levied;
(B) local independent grid renewable energy electricity sales tariff surcharge, levied by the local grid companies together in the collection of electricity to the power user;
(C) enterprises owned power plants for local use should pay the additional renewable energy tariff, levied by the local power grid enterprises;
(D) Other social marketing renewable energy electricity tariff surcharge, levied by the provincial power grid companies together in collecting tariffs to electricity users.
Article IX additional renewable energy tariff classification of government revenue and expenditure accounts for loss of income. 103 Class 01, paragraph 68, "renewable energy tariff additional revenue."
Article X of the provincial power grid companies and local independent businesses, should be on the 10th of each month to run in the local commissioner last month to declare the actual sales charge (including captive power plant electricity self-occupied, the same below) and should be paid for renewable energy tariff additional. Commissioner's Office should be completed on the 12th of each month for enterprise reporting of the audit, to determine the renewable energy tariff levied additional amount issued to the reporting companies' non-tax revenue in general payment book. "Provincial grid companies and local independent power companies, should the 15th month, the amount of contributions in accordance with the Commissioner's Office issued the "non-tax revenue in general payment book" under the full amount paid additional renewable energy tariff.
Article XI Commissioner's Office actual annual sales of electricity grid companies according to provincial and local independent power companies before the end of March next year to complete the relevant companies annual renewable energy tariff payable for the final settlement of additional work.
When the Commissioner's Office to carry out final settlement deal with non-payment of electricity consumers electricity grid companies to write off bad debt losses of electricity case for review, after confirmation is not included in the actual sales charge related businesses throughout the year.
The central government in accordance with Article XII of additional renewable energy 2 ‰ actual amount levied to pay related fees levied by grid companies, arrangement fee levied from renewable energy development fund expenditure budget, according to the Ministry of Finance of the specific payment methods relevant regulations. Levied by the grid companies may not directly mention levied income from fees levied stay.
Article XIII of the income and reduce the additional renewable energy tariff value added tax, to be filled, and included in "Renewable energy tariff additional income" accounting subjects arranged by the appropriate budget funds.
Chapter III Funds
Article XIV of renewable energy development fund to support renewable energy generation and exploitation activities:
(A) special fund for renewable energy development is mainly used to support renewable energy development and utilization of the following activities:
1 renewable energy development and utilization of scientific and technological research, standards development, and demonstration projects;
2 rural, pastoral life energy and renewable energy projects;
3 in remote areas and islands renewable energy independent power system construction;
4 renewable energy resource exploration, evaluation and related information systems;
5 to promote renewable energy development and utilization of equipment localization of production;
6 other related matters "People's Republic of China Renewable Energy Law" provisions.
(Two) additional renewable energy tariff revenue for the following benefits:
A grid enterprises in accordance with the State Council department in charge of determining the price tariff, or in accordance with the relevant provisions of "People's Republic of China Renewable Energy Law" by way of competitive bidding to determine the tariff, renewable energy power purchase costs incurred, above According to conventional energy generation tariff calculation average difference between the cost incurred;
2, the implementation of local classified sales price, and funded by the state or public subsidies for the construction of renewable energy independent power systems, its operation and management costs reasonable sales price of the excess;
Reasonable access network costs 3 grid companies to purchase renewable energy electricity paid and other reasonable costs associated with the sales price can not be recycled parts.
Article XV-related enterprises to apply specific measures for renewable energy development funds grants, according to the "Ministry of Finance on the issuance of" special funds for renewable energy development Interim Measures "notice" (Finance Building [2006] No. 237) and other relevant documents regulations.
Renewable energy development funds for investment in fixed assets should be implemented in accordance with the relevant provisions of the Central Government investment management.
Article XVI grid enterprises shall, in accordance with the relevant provisions "Renewable Energy Law", full acquisition of its power grid and network coverage in line with the technical standards for renewable energy and power generation projects online.
Specifically Article 17 additional renewable energy tariff subsidies reporting, auditing, allocation, etc., by the Ministry of Finance, the National Development and Reform Commission, the National Energy Board will be forthcoming.
Article XVIII of special funds for renewable energy development spending government revenue and expenditure classified subjects fill 211 Class 12 of 01 "renewable energy"; additional renewable energy tariff classification of government revenue and expenditure accounts of expenditure is listed in Class 15 211 paragraph 01 "Renewable energy tariff arrangements additional revenue expenditure" (new).
Chapter IV Supervision and Inspection
Article XIX finance, prices, energy, audit department in accordance with the division of responsibilities for additional renewable energy tariff collection, allocation, use and management of supervision and inspection.
Diershitiao provincial power grid companies and local independent power companies should be timely and sufficient additional renewable energy tariff paid without delay payment.
Twenty-one without approval, multi levy, reduction, deferment or the cessation or interception, misappropriation or diversion of additional renewable energy tariff income units and responsible person, by financial, price, energy audits and other relevant departments in accordance with "Price Law of People's Republic of China "," financial penalties for violations sanctions regulations "," price of illegal administrative penalties "and other laws and regulations, legal liability.
Chapter V Supplementary Provisions
Twenty-two of this approach by the Ministry of Finance in conjunction with the National Development and Reform Commission, the National Energy Board to explain.
Article XXIII These Measures shall come into effect January 1, 2012.
财综[2011]115号 各省、自治区、直辖市财政厅（局）、发展改革委、能源局、物价局，财政部驻各省、自治区、直辖市财政监察专员办事处，国家电网公司、中国南方电网有限责任公司、内蒙古自治区电力有限责任公司： 为了促进可再生能源的开发利用，根据《中华人民共和国可再生能源法》有关规定，财政部会同国家发展改革委、国家能源局共同制定了《可再生能源发展基金征收使用管理暂行办法》，现印发给你们，请遵照执行。 附件：可再生能源发展基金征收使用管理暂行办法 财政部 国家发展改革委 国家能源局
二○一一年十一月二十九日 附件： 可再生能源发展基金征收使用管理暂行办法 第一章 总则 第一条 为了促进可再生能源的开发利用，根据《中华人民共和国可再生能源法》的有关规定，制定本办法。 第二条 可再生能源发展基金的资金筹集、使用管理和监督检查等适用本办法。 第二章 资金筹集 第三条 可再生能源发展基金包括国家财政公共预算安排的专项资金（以下简称可再生能源发展专项资金）和依法向电力用户征收的可再生能源电价附加收入等。 第四条 可再生能源发展专项资金由中央财政从年度公共预算中予以安排（不含国务院投资主管部门安排的中央预算内基本建设专项资金）。 第五条 可再生能源电价附加在除西藏自治区以外的全国范围内，对各省、自治区、直辖市扣除农业生产用电（含农业排灌用电）后的销售电量征收。 第六条 各省、自治区、直辖市纳入可再生能源电价附加征收范围的销售电量包括： （一）省级电网企业（含各级子公司）销售给电力用户的电量； （二）省级电网企业扣除合理线损后的趸售电量（即实际销售给转供单位的电量，不含趸售给各级子公司的电量）； （三）省级电网企业对境外销售电量； （四）企业自备电厂自发自用电量； （五）地方独立电网（含地方供电企业，下同）销售电量（不含省级电网企业销售给地方独立电网的电量）； （六）大用户与发电企业直接交易的电量。 省（自治区、直辖市）际间交易电量，计入受电省份的销售电量征收可再生能源电价附加。 第七条 可再生能源电价附加征收标准为8厘/千瓦时。根据可再生能源开发利用中长期总量目标和开发利用规划，以及可再生能源电价附加收支情况，征收标准可以适时调整。 第八条 可再生能源电价附加由财政部驻各省、自治区、直辖市财政监察专员办事处（以下简称专员办）按月向电网企业征收，实行直接缴库，收入全额上缴中央国库。 电力用户应缴纳的可再生能源电价附加，按照下列方式由电网企业代征： （一）大用户与发电企业直接交易电量的可再生能源电价附加，由代为输送电量的电网企业代征； （二）地方独立电网销售电量的可再生能源电价附加，由地方电网企业在向电力用户收取电费时一并代征； （三）企业自备电厂自发自用电量应缴纳的可再生能源电价附加，由所在地电网企业代征； （四）其他社会销售电量的可再生能源电价附加，由省级电网企业在向电力用户收取电费时一并代征。 第九条 可再生能源电价附加收入填列政府收支分类科目第103类01款68项“可再生能源电价附加收入”。 第十条 省级电网企业和地方独立电网企业，应于每月10日前向驻当地专员办申报上月实际销售电量（含自备电厂自发自用电量，下同）和应缴纳的可再生能源电价附加。专员办应于每月12日前完成对企业申报的审核，确定可再生能源电价附加征收额，并向申报企业开具《非税收入一般缴款书》。省级电网企业和地方独立电网企业，应于每月15日前，按照专员办开具《非税收入一般缴款书》所规定的缴款额，足额上缴可再生能源电价附加。 第十一条 专员办根据省级电网企业和地方独立电网企业全年实际销售电量，在次年3月底前完成对相关企业全年应缴可再生能源电价附加的汇算清缴工作。 专员办开展汇算清缴工作时，应对电力用户欠缴电费、电网企业核销坏账损失的电量情况进行审核，经确认后不计入相关企业全年实际销售电量。 第十二条 中央财政按照可再生能源附加实际代征额的2‰付给相关电网企业代征手续费，代征手续费从可再生能源发展基金支出预算中安排，具体支付方式按照财政部的有关规定执行。代征电网企业不得从代征收入中直接提留代征手续费。 第十三条 对可再生能源电价附加征收增值税而减少的收入，由财政预算安排相应资金予以弥补，并计入“可再生能源电价附加收入”科目核算。 第三章 资金使用 第十四条 可再生能源发展基金用于支持可再生能源发电和开发利用活动： （一）可再生能源发展专项资金主要用于支持以下可再生能源开发利用活动： 1.可再生能源开发利用的科学技术研究、标准制定和示范工程； 2.农村、牧区生活用能的可再生能源利用项目； 3.偏远地区和海岛可再生能源独立电力系统建设； 4.可再生能源的资源勘查、评价和相关信息系统建设； 5.促进可再生能源开发利用设备的本地化生产； 6.《中华人民共和国可再生能源法》规定的其他相关事项。 （二）可再生能源电价附加收入用于以下补助： 1、电网企业按照国务院价格主管部门确定的上网电价，或者根据《中华人民共和国可再生能源法》有关规定通过招标等竞争性方式确定的上网电价，收购可再生能源电量所发生的费用，高于按照常规能源发电平均上网电价计算所发生费用之间的差额； 2、执行当地分类销售电价，且由国家投资或者补贴建设的公共可再生能源独立电力系统，其合理的运行和管理费用超出销售电价的部分； 3.电网企业为收购可再生能源电量而支付的合理的接网费用以及其他合理的相关费用，不能通过销售电价回收的部分。 第十五条 相关企业申请可再生能源发展专项资金补助的具体办法，按照《财政部关于印发〈可再生能源发展专项资金管理暂行办法〉的通知》（财建[2006]237号）等有关文件的规定执行。 可再生能源发展专项资金用于固定资产投资的，还应按照中央政府投资管理的有关规定执行。 第十六条 电网企业应按照《可再生能源法》相关规定，全额收购其电网覆盖范围内符合并网技术标准的可再生能源并网发电项目的上网电量。 第十七条 可再生能源电价附加补助资金的申报、审核、拨付等具体办法，由财政部会同国家发展改革委、国家能源局另行制定。 第十八条 可再生能源发展专项资金支出填列政府收支分类科目中第211类12款01项“可再生能源”；可再生能源电价附加支出填列政府收支分类科目中第211类15款01项“可再生能源电价附加收入安排的支出”（新增）。 第四章 监督检查 第十九条 财政、价格、能源、审计部门按照职责分工，对可再生能源电价附加的征收、拨付、使用和管理情况进行监督检查。 第二十条 省级电网企业和地方独立电网企业，应及时足额上缴可再生能源电价附加，不得拖延缴纳。 第二十一条 未经批准，多征、减征、缓征、停征或截留、挤占、挪用可再生能源电价附加收入的单位及责任人，由财政、价格、能源、审计等相关部门依照《中华人民共和国价格法》、《财政违法行为处罚处分条例》、《价格违法行为行政处罚规定》等法律法规追究法律责任。 第五章 附则 第二十二条 本办法由财政部会同国家发展改革委、国家能源局解释。 第二十三条 本办法自2012年1月1日起施行。 |