(Approved by the State Council and promulgated1 by the Ministry2 of Finance, the State Economy and Trade Commission, the State Development Planning Commission, the Auditing3 Administration, the Ministry of Supervision4 and the State Council Office for Correcting Malpractices in All Trades and Professions on May 28, 1998)
颁布日期：19980528 实施日期：19980528 颁布单位：国务院
To implement5 the Decision of the Chinese Communist Party Central Committee and the State Council on Curbing6 Acts of Indiscriminately Levying7 Fees, Fines on Enterprises or Transferring Resources from Enterprises in various forms of Apportionment (Document Zhongfa [1997] No. 14, hereinafter referred to as "Decision") and to lighten enterprises' burden in real earnest, it has been decided8 to publish the second catalogue of funds (including surcharges, fees, the same below) to be abolished with the approval through rectification9 by the State Council Inter-Ministerial Joint10 Meeting for Lightening Enterprises' Burden and with the consent of the State Council leaders. We hereby circulate some points of this matter as follows:
1. Projects of funds to be abolished in this catalogue include those which were constituted by relevant departments of the State Council and people's governments or government departments of provinces, autonomous11 regions and municipalities directly under the Central Government beyond their terms of reference but not reported for approval of the State Council or the Ministry of Finance according to state provisions, or which are not found reasonable and should be abolished, amounting to 147 items totally (See the Appendix for the details).
From the date of promulgation12 of this Circular, these projects of funds abolished by publishing should be stopped promptly13. Other projects of funds having been worked out by localities and departments should, if they are analogous14 to these abolished by publishing in this Circular, be abolished as well with reference to the provisions of this Circular.
2. Each locality and each department are urged according to the requirements of the Decision to resolutely15 abolish projects of funds having been abolished by publishing in this Circular, check them item by item, and should not refuse the fulfilment on any pretext16 or in disguised form. Difficulties after the abolition17 of projects of funds such as deficiency of money in undertakings18 should be properly overcome and tackled by localities and departments. Citizens, legal persons and other social organizations have the right to refuse to pay funds having been abolished.
3. The Office of the State Council Ministry-level Joint Meeting for Lightening Enterprises' Burden and working organs for lightening enterprises' burden in province, autonomous region and municipality directly under the Central Government should organize special forces in exercising inspections19 on key projects of funds having been abolished. If there is any project having not yet been abolished or stopped according to provisions, all earnings20 illegally obtained therefrom must be confiscated21 and handed over to the Central Treasury22; besides, persons-in-charge chiefly responsible and persons directly responsible in localities or departments concerned shall be investigated for responsibilities according to provisions.
4. Each locality and each department must, in strict accordance with the provisions of the Decision of the Chinese Communist Party Central Committee and the State Council, submit their applications for constituting funds to the Ministry of Finance that shall examine and decide on the cases in conjunction with relevant departments. If the fund to be constituted is important, the case shall be reported to the State Council for approval. Without approval of the State Council or the Ministry of Finance together with relevant departments, no fund can be constituted.
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