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财政部、国家税务总局关于印发《关于农村税费改革试点工作中农业税若干问题的意见》的通知

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财政部、国家税务总局关于印发《关于农村税费改革试点工作中农业税若干问题的意见》的通知

财政部 国家税务总局


财政部、国家税务总局关于印发《关于农村税费改革试点工作中农业税若干问题的意见》的通知
财政部 国家税务总局




各省、自治区、直辖市和计划单列市财政厅(局)、地方税务局:
为了做好农村税费改革试点工作,我们根据《中共中央国务院关于进行农村税费改革试点工作的通知》精神,针对农村税费改革试点工作中涉及农业税征收管理的一些问题,进行了调查研究,提出了《关于农村税费改革试点工作中农业税若干问题的意见》(以下简称《意见》)。现将
《意见》印发给你们,请在你省(区、市)的农村税费改革试点工作中参照执行。

附件:关于农村税费改革试点工作中农业税若干问题的意见
根据《中共中央国务院关于进行农村税费改革试点工作的通知》(中发〔2000〕7号,以下简称《通知》)精神,现对农村税费改革试点中有关农业税工作的几个问题,提出以下贯彻意见。
一、关于农业税计税土地的确定
农业税计税土地以农民二轮承包用于农业生产的土地为基础,根据土地的增减变化等实际情况调整确定。从事农业生产的其他单位和个人的计税土地,为实际用于农业生产的土地。基层征收机关要根据当地实际情况认真核实,并对计税土地实行动态管理,对新开垦的土地和国家建设征
用的以及因自然灾害损毁的土地及时予以调整,防止出现新的有地无税、有税无地现象。
二、关于常年产量的确定
农业税计税常年产量的确定可以采用以下方法:以村或乡为单位,按统计部门提供并参考有关部门的数据,将各种应税农作物前五年的产量汇总,分别计算其年平均产量,按规定折算成农业税主粮,并根据自然条件、农业生产能力和农民的收入状况以及负担能力、毗邻地区的负担平衡
等因素,由县级征收机关对乡村的主粮产量进行适当调整后报县政府批准后确定。具体折合率以主粮与其他各品种之间的价格比率分别确定。常年产量要随计税土地的增减变化做相应调整。
三、关于农业税计税价格的确定
农业税的计税价格由省级征收机关主要根据各省定的粮食收购价格进行测算,提出意见,并报省级人民政府批准后执行。计税价格的确定可以采用以下两种方法:(1)根据上年农业税主粮实际执行收购价,并参考当年主粮价格预测情况确定。以后年度内,如确定的农业税计税价格与
实际价格之间波动幅度不超过5%,计税价格可以保持不变;(2)以当年省定农业税主粮收购价并参考粮食市场价格确定。
四、关于征收方式
农业税保持粮食计算本位。农业税及其附加是征收实物还是折征代金,由试点地区省级人民政府确定。为方便农民缴税,简化征收手续,征实地区税款结算采取“实物缴纳,货币结算”的方式,纳税额多少以货币衡量。在国家收购粮食品种范围内,农民缴纳农业税实物不受品种限制。
征收实物的地区,不得强制要求农民买粮缴税,种植其他经济作物、无粮可缴的农户,应直接向征收机关缴纳代金。
五、关于农业税减免
根据《通知》关于“现行农业税减免政策基本不变”的精神,各省对农业税减免政策要有明确规定并有落实措施,县和县以上各级征收机关都应在农业税收入计划内留有一定的减免机动数,用于社会减免和灾歉减免,以进行必要的丰歉余缺调剂,确保农业税减免政策兑现到户。
六、认真执行税费政策,保障农民利益
根据《通知》要从根本上减轻农民负担的精神,试点地区在确定农业税计税常年产量、核定计税土地面积、确定农业税适用税率和征收总额、落实农业税减税免税等政策时,应严格执行《通知》和有关政策规定,保障农民利益,让农民得到更多的实惠。
七、关于加强征管基础工作
农业税收征收机关应加强税源基础管理,将纳税人的计税土地面积、常年产量和应纳税额等情况登记造册,并以村或村民小组为单位张榜公布,接受纳税人评议和监督。纳税人没有异议的,农业税收征收机关应当组织纳税人填写农业税纳税登记表并立档保管,作为农业税的计税凭据。
农业税登记表一式三份,一份留乡镇征收机关用于农业税征收,一份报县级征收机关备案,一份由县级档案馆保存。要积极创造条件,在试点地区推行农业税收的计算机征收管理。
八、关于加强农税队伍建设
税费改革后,农业税收任务增加,征收机关责任重大,为此,各级征收机关要加强农税队伍建设和业务培训,提高征收人员尤其是基层直接征收人员的政策水平和业务素质,坚持依法治税,贯彻政策,保证农村税费改革试点工作的顺利进行。



2000年7月31日

MARITIME TRAFFIC SAFETY LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The Standing Committee of the National People's Congress


MARITIME TRAFFIC SAFETY LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Second Meeting of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 7 of the
President of the People's Republic of China on September 2, 1983, and
effective as of January, 1, 1984)

Contents
Chapter I General Provisions
Chapter II Inspection and Registration of Vessels
Chapter III Personnel on Vessels and Installations
Chapter IV Navigation, Berthing and Operations
Chapter V Safety Protection
Chapter VI Transport of Dangerous Goods
Chapter VII Rescue from Disasters at Sea
Chapter VIII Salvage and Removal of Sunken and Drifting Objects
Chapter IX Investigation and Handling of Traffic Accidents
Chapter X Legal Liability
Chapter XI Special Provisions
Chapter XII Supplementary Provisions

Chapter I General Provisions
Article 1
This law is formulated in order to strengthen the control of maritime
traffic; ensure the safety of vessels, installations, human life and
property; and safeguard the rights and interests of the state.
Article 2
This Law shall apply to all vessels, installations and personnel and to
the owners and managers of such vessels and installations that navigate,
berth or operate in the coastal waters of the People's Republic of China.
Article 3
The harbour superintendence agencies of the People's Republic of China
shall be the competent authorities responsible for the unified supervision
and administration of traffic safety in the coastal waters.

Chapter II Inspection and Registration of Vessels
Article 4
Vessels and their major equipment relating to navigation safety must have
valid technical certificates issued by vessel inspection departments.
Article 5
A vessel must have a certificates showing its nationality, a vessel
registry certificate or a vessel licence.

Chapter III Personnel on Vessels and Installations
Article 6
Vessels shall be manned with qualified crew members according to a
standard quota to ensure the vessels' safety.
Article 7
The captain, chief engineer, pilot, engineers, radio and telephone
operators and similar personnel on board seaplanes or submersibles must
hold valid job certificates. All other crew members must undergo
specialized technical training required for their work.
Article 8
In accordance with state provisions, all installations shall be provided
with personnel who have mastered the techniques of collision avoidance,
signalling, communications, fire control, life-saving and other
operations.
Article 9
All personnel on vessels and installations must observe relevant rules and
regulations concerning maritime traffic safety, follow the operating rules
and ensure the safety of the vessels and installations in navigation,
berthing and operations.

Chapter IV Navigation, Berthing and Operations
Article 10
While navigating, berthing or carrying out operations, vessels and
installations must abide by the relevant laws, administrative statutes and
rules and regulations of the People's Republic of China.
Article 11
Non-military vessels of foreign nationality may not enter the internal
waters and harbours of the People's Republic of China without the approval
of its competent authorities. However, under unexpected circumstances such
as critical illness of personnel, engine breakdown or the vessels being in
distress or seeking shelter from weather when they do not have the time to
obtain approval, they may, while entering China's internal waters of
harbour, make an emergency report to the competent authorities and shall
obey its directions.
Military vessels of foreign nationality may not enter the territorial
waters of the People's Republic of China without the approval of the
Government of the People's Republic of China.
Article 12
Vessels sailing on international routes that enter and leave the harbours
of the People's Republic of China must accept inspection by the competent
authorities. Vessels of Chinese nationality sailing on domestic routes
that enter and leave such harbours must obtain port entry and departure
visas.
Article 13
Vessels of foreign nationality entering and leaving a harbour of the
People's Republic of China, navigating or shifting berths in the harbour
area, or approaching or leaving mooring points or loading spots outside
the harbour must be navigated by a pilot designated by the competent
authorities.
Article 14
When entering or leaving harbours or passing through controlled traffic
areas, crowded navigable areas or areas where navigational conditions are
restricted, vessels must observe the special regulations promulgated by
the Government of the People's Republic of China or by the competent
authorities.
Article 15
Vessels shall be prohibited from entering or passing through restricted
navigation zones unless specially permitted by the competent authorities.
Article 16
Towing operations on the open sea involving large-sized installations and
mobile platforms must undergo towing inspection conducted by vessel
inspection departments and be reported to the competent authorities for
examination and approval.
Article 17
If the competent authorities finds the actual condition of a vessel to be
not in conformity with what is stated in the vessel's certificates, it
shall have the right to require the vessel to apply for a new inspection
or notify its owner or manager to adopt effective safety measures.
Article 18
If the competent authorities believes that a vessel presents a menace to
the safety of a harbour, it shall have the right to forbid the vessel from
entering the harbour or to order it to leave the harbour.
Article 19
The competent authorities shall have the right to forbid a vessel or an
installation from leaving the harbour or order it to suspend its voyage,
change its route or cease its operations under any one of the following
circumstances:
(1) if it violates any law, administrative statute or other rule or
regulation of the People's Republic of China;
(2) if it is in a condition unsuitable for navigation or towing;
(3) if it was involved in a traffic accident and has not completed the
necessary formalities;
(4) if it has not paid the fees that are due or furnished appropriate
security to the competent authorities or the department concerned: or
(5) if the competent authorities considers that there are other
circumstances that will jeopardize or might jeopardize maritime traffic
safety.

Chapter V Safety Protection
Article 20
Construction operations to be carried out on the surface or underwater in
coastal waters and the demarcation of corresponding safe operation zones
must be reported to the competent authorities for examination and approval
and must be publicly announced. Vessels not involved in the construction
project may not enter the safe operation zones. The construction unit may
not enlarge such zones without authorization. When shore lines are to be
used in harbour areas or when construction work, including overhead
operations, is to be carried out on the sea surface or underwater in such
areas, the plan and a drawing thereof must be submitted to the competent
authorities for examination and approval.
Article 21
The designation of restricted navigation zones in coastal waters must be
approved by the State Council or the competent authorities. However, the
designation of restricted navigation zones for military purposes shall be
approved by the competent department of the state in charge of military
affairs.
The restricted navigation zones shall be announced by the competent
authorities.
Article 22
Without the approval of the competent authorities, no installations may be
established or constructed, nor may any activities that hinder
navigational safety be carried out in harbour areas, anchorages,
navigation lanes, or crowded navigable areas, as well as in navigation
routes announced by the competent authorities.
With respect to any installations which have been established or
constructed in the above-mentioned areas without authorization, the
competent authorities shall have the right to order their owners to remove
or dismantle the installations within a given period of time.
Article 23
It shall be forbidden to damage navigation aids or navigational
facilities. Whoever has damaged navigation aids or navigational facilities
shall immediately report the damage to the competent authorities and be
liable for compensation.
Article 24
Vessels and installations shall promptly make a report to the competent
authorities if they discover any of the following situations:
(1) If navigation aids or navigational facilities malfunction or become
abnormal;
(2) if an obstacle or drifting object jeopardizing the safety of
navigation is discovered; or
(3) if there are other abnormal situations jeopardizing the safety of
navigation.
Article 25
No obstacle affecting the efficacy of navigation aids may be erected or
installed in areas surrounding the aids. Any lights in the vicinity of the
navigation aids or navigational lanes that jeopardize navigation safety
shall be properly screened.
Article 26
When removing or dismantling installations, salvaging or removing sunken
ships or objects, and handling the finishing operations of underwater
projects, no hidden dangers shall be left to menace navigational or
operational safety. Before the aforesaid operations have been properly
completed, their owners or managers must be responsible for erecting
markers as required and making an accurate report to the competent
authority on the type, shape, size and location of the obstacle and the
depth of water over it.
Article 27
Safety administration must be strengthened with respect to harbour
wharves, mooring points and loading spots outside of harbour areas as well
as ship locks, so that they are always kept in good condition.
Article 28
To meet the requirements of maritime traffic safety, the competent
authority shall fix and adjust traffic control areas and harbour
anchorages. The designation of anchorages outside of harbour areas shall
be announced by the competent authority after the report relative thereto
has been submitted to and approved by higher authorities.
Article 29
The competent authorities shall, in accordance with relevant provisions of
the state, be responsible for issuing navigational warnings and
navigational notices.
Article 30
In order to ensure the safety of navigation, berthing and operations, the
departments concerned shall maintain unimpeded communications facilities,
ensure distinct and effective navigation aids and navigational facilities
and, in a timely manner, provide offshore meteorological forecasts and
necessary books and reference materials concerning maritime navigation.
Article 31
When vessels and installations are involved in accidents that jeopardize
or may jeopardize traffic safety, the competent authorities shall have the
right to take necessary, compulsory measures to deal with the matter.

Chapter VI Transport of Dangerous Goods
Article 32
When vessels or installations store, load, unload or transport dangerous
goods, they must maintain safe and reliable equipment and conditions and
observe the state provisions governing the control and transport of
dangerous goods.
Article 33
When vessels load and transport dangerous goods, they must go through the
procedures for declaration to the competent authorities and they may not
enter or leave the harbour or load or unload until approval has been
obtained.

Chapter VII Rescue from Disasters at Sea
Article 34
When vessels, installations or aircraft are in distress, they shall, in
addition to issuing distress signals calling for help, use the quickest
method possible to report to the competent authorities the time and place
of the accident, the extent of damage, the assistance required and the
cause of the accident.
Article 35
Vessels, installations or aircraft in distress and their owners or mangers
shall take all effective measures to organize their own rescue efforts.
Article 36
When vessels or installations in the vicinity of the scene of an accident
receive a distress signal or discover that people's lives are endangered,
they shall do their best to rescue the people in distress insofar as their
own safety is not seriously endangered, and promptly report to the
competent authorities the situation at the scene, their own names, call
numbers and positions.
Article 37
Vessels or installations involved in a collision shall exchange their
names, nationalities and ports of registry and do their best to rescue
personnel in distress. The vessels involved may not leave the scene of
the accident without authorization, insofar as their own safety is not
seriously endangered.
Article 38
Upon receiving a request for rescue, the competent authorities shall
immediately organize a rescue operation. All units concerned and vessels
or installations in the vicinity of the scene must act under the orders of
the competent authorities.
Article 39
When a foreign country intends to dispatch vessels or aircraft into the
territorial waters or the airspace over the territorial waters of the
People's Republic of China to search for and rescue vessels or people in
distress, it must obtain the approval of the competent [Chinese]
authorities.

Chapter VIII Salvage and Removal of Sunken and Drifting Objects
Article 40
With respect to sunken or drifting objects that may affect the safety of
navigation and the management of navigation lanes, as well as those
constituting a threat of explosion, the owners or managers thereof shall
salvage and remove such objects within a deadline set by the competent
authorities. Otherwise, the competent authorities shall have the right to
take measures to compel the salvage and removal of the objects, and their
owners or managers shall bear all the expenses incurred thereby.
The provisions of this Article shall not prejudice the rights of the
owners or managers of the sunken or drifting objects to demand
compensation from third parties.
Article 41
No sunken vessels or sunken objects in the coastal waters may be salvaged
or dismantled without the approval of the competent authorities.

Chapter IX Investigation and Handling of Traffic Accidents
Article 42
Any vessel or installation involved in a traffic accident shall submit a
written accident report and relative materials to the competent
authorities and accept its investigation and handling of the accident.
While being investigated by the competent authorities the parties involved
in the accident and relevant personnel must give a truthful account of
circumstances at the scene of the accident and other relevant information.
Article 43
In the event of a traffic accident that involves a vessel or installation,
the competent authorities shall ascertain the cause of the accident and
fix the responsibility for it.

Chapter X Legal Liability
Article 44
The competent authorities shall, in the light of the circumstances, impose
one or more of the following penalties on anyone who violates this Law:
(1) warnings;
(2) withholding or revoking work certificates; or
(3) fines.
Article 45
If a party does not accept the penalty of a fine or revocation of his work
certificate imposed by the competent authorities, he may bring suit in a
people's court within 15 days after receiving notification of the penalty.
If he neither brings suit nor complies with the penalty upon the
expiration of that period, the competent authorities shall request
compulsory enforcement from the people's court.
Article 46
A civil dispute arising from a maritime traffic accident may be settled
through mediation by the competent authorities. If the parties are
unwilling to have the case mediated or if the mediation is unsuccessful,
the parties may bring suit in the people's court. Parties to a case
involving foreign interests may also submit the case to an arbitration
agency for mediation, in accordance with the written agreement concluded
between them.
Article 47
Those whose violation of this Law constitutes a crime shall be
investigated for their criminal responsibility by judicial organs in
accordance with the Law.

Chapter XI Special Provisions
Article 48
Within the waters of fishing harbours, the state fisheries administration
and fishing harbour superintendence agencies shall exercise the functions
and powers of the competent authorities as provided in this Law, being
responsible for the supervision and administration of traffic safety and
for the investigation and handling of traffic accidents between fishing
vessels in coastal waters. Concrete measures for implementation shall be
separately prescribed by the State Council.
Article 49
The internal administration of offshore military jurisdictional areas and
military vessels and installations, the administration of surface and
underwater operations carried out for military purposes, and the
inspection and registration of public security vessels, the provision of
their personnel and the issuing of their port entry and departure visas
shall be separately prescribed by the relevant competent departments of
the state in accordance with this Law.

Chapter XII Supplementary Provisions
Article 50
For the purpose of this Law, the definitions of the following terms are:
"Coastal waters" means the harbours, inland waters, territorial waters and
all other sea areas under the jurisdiction of the state along the seacoast
of the People's Republic of China.
"Vessels" means all types of displacement or non-displacement ships,
rafts, seaplanes, submersibles and mobile platforms.
"Installations" means all types of surface and underwater structures or
installations, whether fixed or floating, and fixed platforms.
"Operations" means investigations, exploration, exploitation, survey
construction, dredging, demolition, rescue, salvage, towing, fishing,
aquatic breeding, loading and unloading, scientific experimentation and
other surface and underwater operations.
Article 51
The competent department of the State Council shall, on the basis of this
Law, formulate rules for its implementation, which shall go into effect
after being submitted to and approved by the State Council.
Article 52
In cases of conflict between laws and regulations pertaining to maritime
traffic safety hitherto promulgated and this Law, this Law shall prevail.
Article 53
This Law shall go into effect on January 1, 1984.




Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

财政部、水利部、国家防汛抗旱总指挥部关于颁发《中央级防汛物资储备及其经费管理办法》的通知

财政部 水利部 国家防汛抗旱总指挥部


财政部、水利部、国家防汛抗旱总指挥部关于颁发《中央级防汛物资储备及其经费管理办法》的通知

财农字〔1995〕236号

各省、自治区、直辖市、计划单列市财政厅(局)、水利厅(局),防汛抗旱指挥部办公室:
中央级防汛物资储备是为了贯彻防汛工作方针,支持遭受特大洪水灾害地区解决防汛抢险物资不足的一项重要措施。防汛物资储备经费是水利事业费的一部分。加强中央级防汛物资储备及其经费的管理,是做好防汛工作和提高财政资金使用效益的需要。为此,国家防汛抗旱总指挥部、财政部、水利部在总结过去经验的基础上,结合当前中央级防汛物资储备的实际情况,联合制定了《中央级防汛物资储备及其经费管理办法》。现随文颁发给你们。中央级防汛储备物资的管理单位、代储单位和动用中央级防汛储备物资的单位,均应执行本《办法》。中央直属水利事业单位和省(区、市)防汛储备物资的管理,可以参照执行本《办法》,也可以根据本单位、本地区具体情况另行制定管理办法。

附件:中央级防汛物资储备及其经费管理办法

一、总 则
第一条 为了加强中央级防汛物资储备及其经费的管理,促进防汛工作的开展,特制定本办法。
第二条 中央级防汛物资储备是为了贯彻“安全第一,常备不懈,以防为主、全力抢险”的防汛工作方针,由国家防汛抗旱办公室负责储备,用于解决遭受特大水灾地区防汛抢险物资不足的一项重要措施。
第三条 防汛物资储备以地方各级水利防汛部门为主。中央级防汛物资储备坚持“讲究实效,定额储备”的原则,重点支持遭受特大洪涝灾害地区防汛抢险物资的应急需要。
第四条 防汛物资储备经费必须专款专用,严禁挪作他用。

二、物资储备品种、定额和方式
第五条 中央级防汛物资储备的品种是编织袋、麻袋、橡皮船、冲锋舟、救生船、救生衣、救生圈。其他物资均不储备。
第六条 中央级防汛物资储备定额由国家防汛抗旱总指挥部根据历年的储备量确定。各项物资年储备定额是:编织袋400万条;麻袋10万条;橡皮船3000艘;冲锋舟20艘;救生船5艘;救生衣1万件;救生圈0.6万件。上述物资储备定额的增减,由国家防汛抗旱办公室商财政部后报国家防汛抗旱总指挥部批准。
第七条 中央级防汛物资采取委托储备的方式储备。受委托单位即代储单位由国家防汛抗旱办公室指定。

三、物资储备管理
第八条 中央级防汛物资储备管理要求是做好物资定额储备,保证物资安全、完整,保证及时调用。
第九条 国家防汛抗旱办公室对中央级防汛储备物资的管理职责是:
1.制定各项防汛储备物资的具体管理制度,并监督代储单位贯彻执行;
2.定期检查各代储点防汛储备物资的保管养护情况;
3.负责向有关单位及时报送防汛储备物资的储存情况、调用情况和更新计划;
4.负责防汛储备物资的调用管理;
5.负责防汛储备物资货源的组织;
6.负责与使用单位结算调用的防汛储备物资款项。
第十条 中央级防汛储备物资的代储单位的管理职责是:
1.做好防汛储备物资的日常管理工作,定期向国家防汛抗旱办公室报送防汛物资的储备管理情况;
2.每年汛前,按国家防汛抗旱办公室要求,对委托储备的防汛物资做好随时发放的各项工作;
3.每年汛后,动用了防汛储备物资的,委托储备单位要及时进行清点,并向国家防汛抗旱办公室报告防汛物资动用和库存的情况。
第十一条 中央级防汛储备物资属国家专项储备物资,必须“专物专用”。未经国家防汛抗旱办公室批准同意,任何单位和个人不得动用。

四、物资调用及其结算
第十二条 中央级防汛储备物资的调用,坚持以下原则:
1.“先近后远”,先调用离防汛抢险地点最近的防汛储备物资,不足时再调用离抢险地点较近的防汛储备物资;
2.“满足急需”,当有多处申请调用防汛储备物资时,若不能同时满足,则先满足急需的单位;
3.“先主后次”,当有多处申请调用防汛储备物资时,若不能同时满足,则先满足防汛重点地区、关系重大的防洪工程的抢险。
第十三条 中央级防汛储备物资的调用,由流域机构或省级防汛指挥部向国家防汛抗旱办公室提出申请,经国家防汛抗旱办公室批准同意后,向代储单位发调拨令。若情况紧急,也可先电话联系报批,然后补办文手续。申请调用防汛储备物资的内容包括用途、需用物资品名、数量、运往地点、时间要求等。
第十四条 中央级防汛物资的代储单位接到调拨令后,必须立即组织发货,并及时向国家防汛抗旱办公室反馈调拨情况。
第十五条 中央级防汛储备物资的运输采用铁路、公路或空运的方式。具体由代储单位根据当时情况确定。若联系运输有困难,可电告国家防汛抗旱办公室,请有关部门给予支持。
第十六条 申请中央级防汛储备物资的单位,要做好防汛物资的接收工作。防汛抢险结束后,未动用或可回收的中央级防汛储备物资,由申请单位自行处理,中央不再回收存储。
第十七条 调用的中央级防汛储备物资的价款(按调运时市场价计算)及其所发生的调运费用,均由申请单位承付。申请单位要及时与国家防汛抗旱办公室结算。逾期不结算的,收取1-5%的滞纳金。
因价款结算不及时而影响防汛物资储备的,由国家防汛抗旱办公室负责,财政部不再另外增拨防汛物资储备经费。

五、物资储备经费、更新经费和管理费
第十八条 中央级防汛物资储备经费由中央财政根据国家防汛抗旱总指挥部批准的防汛物资储备定额、各项物资市场价格及物资运往代储单位所需费用核定,从特大防汛经费中安排支出。防汛储备物资的补充,其经费由收回的调用物资价款解决;因物资价格上涨,收回的调用物资价款不足以补充时,其不足部分从特大防汛经费中解决。
第十九条 中央级防汛储备物资的更新经费是指因储存年限到期或非人为破损而拨为的物资进行更新所需要的经费。此项经费由中央财政根据国家防汛抗旱办公室申请更新防汛物资储备的报告核定后,从特大防汛经费中专项安排。
第二十条 代储单位对因储存年限到期或非人为破损需折价变卖、报废的中央级防汛储备物资,要及时专题报告国家防汛抗旱办公室,说明原因和具体处理意见,经国家防汛抗旱办公室批准同意后方可进行处理。处理的防汛储备物资及其款项要及时报财政部备案,物资款项交由国家防汛抗旱办公室用于更新储备物资。
代储单位要加强中央级防汛储备物资的管理。因管理不善或人为因素导致毁损的防汛储备物资,其更新经费必须由代储单位负担。
第二十一条 代储单位因储备中央级防汛储备物资所发生的年管理费用只包括代储物资仓库折旧费、占用费、代储物资保险费、代储物资维护保养费和人工费等内容。
第二十二条 代储单位因储备中央级防汛物资所发生的年管理费,中央财政按实际储备物资金额的5%计算,每年从特大防汛经费中安排下拨给水利部,由国家防汛抗旱办公室负责安排、与各代储单位进行结算。如有结余,结转下年继续用于管理费支出,并抵顶下年度相应的财政拨款。
第二十三条 中央级防汛物资储备经费、更新经费和管理费属财政专项补助资金,必须加强管理,专款专用。国家防汛抗旱办公室每个年度终了要向中央财政报送中央级防汛储备物资的库存情况、调用情况,价款结算情况,报送上述经费的安排和使用、结余情况。

六、附 则
第二十四条 中央直属水利事业单位和省、自治区、直辖市防汛储备物资的管理,可以参照执行本办法。也可以根据本单位、本地区具体情况另行制定管理办法。
第二十五条 本办法自发布之日起执行。以前发布的有关防汛储备物资的管理规定与本办法有抵触的,以本办法为准。
第二十六条 本办法由财政部负责解释。