国发(1996)36号
(August 31, 1996)
颁布日期:19960813 实施日期:19960813 颁布单位:国务院
The State Council has approved the “Suggestions Concerning the Further Promotion1 of Comprehensive Resources Utilization2” submitted by the State Economic and Trade Commission, the Ministry3 of Finance and the State Taxation4 Administration. It is hereby transmitted for your earnest implementation6.
With the growth in population and development of the economy, the contradiction that the resources of the country are relatively7 inadequate8 will become increasingly prominent. The principle of resources development and economy must be upheld simultaneously9, putting economy first. Economy and rational utilization of all resources must be practiced and reduction in occupation and consumption of resources by all means in the fields of production, construction, circulation and consumption.
Comprehensive utilization of resources constitutes a major technological10 and economic policy of the country, and it is also a long-term strategic policy in national economic and social development, and is of significance in economy of resources, improvement of the environment and economic efficiency, promoting the transformation11 of the mode of economic growth from the extensive type to the intensive type and the realization12 of the optimal13 disposition14 of resources and sustainable development. All regions and departments must pay full attention to it and adhere to the policy of “adaptation to local conditions, encouragement of exploitation, employment of multi-channels, striving for practical benefits, achieving breakthrough in major areas and promoting gradual extension”, actively15 promote comprehensive resources utilization and economy of resources and strive for the upgrading of the level of resources comprehensive utilization and promotion of the healthy development of the national economy and social undertakings16 in compliance17 with the principle of the combination of comprehensive resources utilization with the development of enterprises, prevention and control of pollution, and the unification of economic results, environmental and social effect.
Appendix: Suggestions Concerning the Further Promotion of Comprehensive Resources Utilization
Since the issuance of the “Circular of the State Council on the Approval and Transmission of 'the Interim18 Rules Concerning the Questions Relating to Comprehensive Resources Utilization' of the State Economic Commission”, under the encouragement and guidance of the state policy, considerable achievements have been made in comprehensive resources utilization in our country. However, there still universally exist such problems as high resources consumption, low resources utilization ratio, low comprehensive waste utilization and low degree of harmless treatment. To suit the requirements of the transformation of the mode of economic growth and the implementation of the sustainable development strategy and promote comprehensive resources utilization, the following suggestions are hereby put forth19:
1. Range of Comprehensive Resources Utilization
Comprehensive resources utilization mainly cover the comprehensive development and rational exploitation of paragenetic or associated mines in the mining process; the recycling and rational utilization of waste residue20, wastewater, waste gas, surplus heat and surplus pressure from the production process; collection and regenerative utilization of all kinds of waste and used materials produced in the process of social production and consumption. The “Catalogue of Comprehensive Resources Utilization” shall be published jointly22 by the State Economic and Trade Commission in conjunction with the State Planning Commission, the Ministry of Finance and the State Taxation Administration, which can be amended23 in the light of actual conditions.
2. Implementation of Preferential Policies for Encouraging and Supporting Enterprises in the Active Promotion of Comprehensive Resources Utilization
The scope of enjoyment24 of preferential policies shall be those as laid down in the “Catalogue of Comprehensive Resources Utilization”。 The existing preferential taxation policy of the state relating to comprehensive resources utilization finds its expressions mainly in the following documents: “Circular on a Number of Preferential Policies Concerning Enterprise Income Tax”, “Circular on the Continued Implementation of the Preferential Policy in Value-added Tax for Part of Products from Comprehensive Resources Utilization”, “Circular on the Continued Implementation of the Preferential Policy in Value-added Tax for Enterprises Operating in the Collection of Waste and Used Materials” and “Circular on the Publication of the Notes of Taxation Items and Rates of 'Comprehensive Resources Utilization and Warehousing Facilities' of the Regulatory Tax for Fixed25 Assets Investment Direction”。 The State shall further study and formulate26 other preferential policies for comprehensive resources utilization relating to price, investment, finance and credit. The reduction and exemption27 in tax(charge) money gained by enterprises from relevant preferential policies shall be used for the special purpose of comprehensive resources utilization.
All regions and departments concerned shall provide key support for projects of comprehensive resources utilization of enterprises and list those projects on a priority basis. Banks shall give positive support in arranging loans in accordance with the credit policy. Management of funds for comprehensive resources utilization shall be strengthened and efficiency in fund utilization improved.
3. Enhancement of Comprehensive Resources Development and Rational Utilization, Prevention of Waste in Resources and Environment Pollution
(1) In the prospecting28 and mining of mineral resources, there must be unified29 planning and comprehensive exploration, evaluation30, mining and exploitation of paragenetic or associated mines having the value of development and exploitation. The geological exploration reports of the geological prospecting departments shall contain a chapter(section) on comprehensive resources utilization; the mine designing departments shall present feasible proposals for the collection and exploitation of paragenetic or associated mines while deciding on the plan for the mining of major mineral.
(2) Installations for comprehensive resources utilization at a construction project must be designed, built and brought into operation together with the principal part of the project. For projects with a possibility of comprehensive utilization, the project proposals, feasibility study reports and preliminary designs shall all contain contents of comprehensive resources utilization, otherwise no examination and approval shall be given by the departments concerned.
(3) Enterprises shall actively promote comprehensive utilization of wastes from the production processes. Those which do not have the required conditions for utilization shall support other units in the promotion of comprehensive utilization and give appropriate subsidy31 for loading and transporting to the enterprises exploiting the wastes. Enterprises providing exploitable wastes and enterprises exploiting the wastes should sign long term supply-and-demand contracts and strictly32 carry out the contracts. Enterprises providing exploitable wastes shall not collect charges from enterprises exploiting the wastes for unprocessed or dumped industrial solid wastes; for processed industrial solid wastes, enterprises providing exploitable wastes may charge a certain amount of expenses from enterprises exploiting the wastes according to the processing cost and quality and in accordance with the principle that benefits of enterprises exploiting the wastes shall be greater than those of the enterprises providing exploitable wastes.
(4) The departments of construction administration shall, by means of building design standards, construction standards and requirements, render active support to enterprises in the promotion of new-type wall building materials produced through utilizing33 wastes. Neither new construction nor expansion of solid clay brick factories shall be permitted within the parameter34 of 20 kilometers of the piling sites of coal dust or gangue; solid clay brick factories and other building materials enterprises already in existence must use a certain percentage of coal dust and gangue in the production of solid clay bricks, if they have the necessary conditions; a certain percentage of coal dust must be used inroad-building, dam construction and port-construction projects.
(5) All departments of industries administration shall work out standard quotas35 for water consumption and plans of economy of water for their respective industries, adopt measures of circulated use of water and multiple uses of the same water to improve the rate of repetition in water use. In areas where there are shortage of water resources, development of industries of high water consumption shall be strictly restricted and the feasibility study reports of new construction projects of high water consumption must include special demonstration36 on water use.
4. Adoption37 of Measures in Support of the Production of Electricity and Heat by Comprehensive Exploitation Power Plants
As for enterprises engaging in the production of electric power and heat by exploiting surplus heat, surplus pressure, urban garbage and such low heat value fuels as gangue and coal peat or coal seam gas(hereinafter referred to as comprehensive exploitation power plants), the single-generator capacity of which is 500 kw and above conforming to the conditions of grid38 control, the departments of electricity shall permit them to join the grid and sign grid agreements, with generators39 joining the grid exempted40 from matching expenses for joining the grid by small thermal41 power plants, and give priority in purchasing their electricity within the approved volume of the grid electricity.
Rates of grid electricity from comprehensive exploitation power plants shall, in principle, be determined42 according to the principle of same grid, same quality and same rate, and peak rate may be adopted where conditions are ripe; where due to such special circumstances as over high cost, the principle of same grid, same quality and same rate cannot be followed, separate rate can be fixed and proposals put forward by the comprehensive exploitation power plants in consultation43 with the enterprises operating the grid and submitted to departments of price administration at the provincial44 level and above for examination and approval in accordance with relevant provisions of the state. Expenses incurred45 from purchasing the electricity from comprehensive exploitation power plants by the grid can be included in its cost as the basis for the adjustment of rate of electricity sold by the grid. The amount of electricity mutually supplied between a comprehensive exploitation power plant and the grid at the same measurement point can be settled monthly by mutual46 setoff. Electricity generated by comprehensive exploitation power plants shall not be included in the national distribution plan but can be used for internal adjustment. The electricity departments shall not deduct47 and reduce the planned targets of electricity supply to the enterprise.
Comprehensive exploitation power plants with an installed generating capacity under 12000 kw(inclusive) shall not join peak adjustment of the grid; comprehensive exploitation power plants with an installed generating capacity above 12000 kw may have an arrangement of certain amount for peak adjustment and are permitted to have full peak generation but, during the low period generation, payload shall not be lower than 85% of the rated capacity of the generation equipment.
5. Enforcement of Strict Administration to Ensure the Collection, Recycling and Exploitation of Waste and Used Materials
Enterprises shall formulate rules for the collection and recycling of waste and used materials and for the repair of old equipment and exploitation of wastes. Waste and used materials the enterprise itself is incapable48 of exploitation shall be sold positively49 to enterprises collecting waste and used materials. Enterprises collecting waste and used materials shall improve their methods of purchasing and actively organize collection and purchase; where conditions are ripe, processing according to varieties shall be carried out.
Enterprises intending to engage in the collection and processing of waste and used metals for production purposes must go through the examination and approval procedure with the competent department designated by the people's government of the locality where the enterprise is located and upon the issuance of the unifiedly printed certificate of examination and approval, apply to the public security organ for the examination and issuance of special industries license50, and then to the administrative51 department for industry and commerce for the examination and issuance of business license, before they can engage in business operations of the collection and processing of waste and used metals for production purposes within designated scope of categories. No points for the collection and purchase of waste and used metals may be set up in the neighborhood of railways, mining areas, oilfields, ports, airports, construction sites, restricted military area or metallurgical refining and processing enterprises. Individual businesses are prohibited from engaging in business operations of collection or processing of waste and used metals for production purposes. People's governments at all localities must henceforth ban the existing individual businesses engaging in the collection and processing of waste and used metals for production purposes. Public security organs shall, in accordance with the law, reinforce their supervision52 over enterprises engaging in the collection of waste and used materials.
It is strictly forbidden to transfer vehicles condemned53 or mechanical and electrical equipment phased out by unequivocal order to the country or township enterprises to be used there. Units and individuals not permitted to operate in the collection and purchase of condemned vehicles must not collect and purchase condemned vehicles. Departments of vehicle operations supervision shall carry out inspection54 over the state of use of the tyres of automotive vehicles and supervise timely renewal55 of tyres of units employing vehicles.
6. Acceleration56 of the Pace of Legislation, Formulation and Perfection of Rules for Administration to Promote Comprehensive Resources Utilization
(1) All regions and departments shall actively formulate certain local regulations in accordance with relevant regulations of the state and taking into account the actual conditions of the localities to promote the standardization57 and legalization of comprehensive resources utilization.
(2) Enterprises shall organize production in strict accordance with national standards, industrial standards or local standards to promote comprehensive resources utilization.
(3) Rules shall be formulated58 gradually for statistics of basic information on comprehensive resources utilization. Enterprises shall submit statistical59 report on comprehensive resources utilization to the competent departments concerned at regular intervals60.
(4) The work of examination and approval of applications for projects of comprehensive resources utilization shall be strengthened. The departments concerned shall strengthen the administration of examination and approval of projects, implement5 the preferential policies of the state and prevent fraud in taxation preferences.
(5) The reward and penalty system for comprehensive resources utilization shall be established. Units and individuals scoring outstanding achievements shall be praised and rewarded. Those violating relevant provisions shall be penalized61. Enterprises having any of the following misconduct shall be criticized in circulars and rectifications should be made within the specified62 time limit:
a. Failing to exploit the wastes while the conditions are ripe or failing to exploit and failing to support other enterprises in their exploitation;
b. Non-fulfillment or incomplete fulfillment of contracts on comprehensive wastes exploitation or arbitrary suspension of the relation of demand and supply of wastes;
c. Non-compliance of the rules for the submission63 of relevant information; or
d. Collection of charges or disguised collection of charges in violation64 of relevant provisions.
7. Upgrading the Technical Levels of Comprehensive Resources Utilization by Relying on the Advancement65 of Science and Technology
Technical and economic policies conducive66 to the development and extension of technologies of comprehensive resources utilization shall be implemented67 and catalogues on state technological guidance of comprehensive resources utilization shall be published at irregular intervals. Major subjects of scientific research and technological development of comprehensive resources utilization shall be included in state or local plans for the joint21 tackling of key scientific and technical projects and their implementation organized in earnest. Demonstration projects shall be actively arranged for mature technologies with broad prospects68 of application and industrialization gradually realized; a number of advanced technologies in comprehensive resources utilization suitable for the state of our country shall be introduced appropriately and scientific and technical forces organized for their digestion69, absorption and innovation; technical markets shall be fostered and developed for the promotion of consultancy and information services and transfer and extension in the application of scientific and technological achievements.
Organization work for the implementation of these Suggestions shall be done by the State Economic and Trade Commission in conjunction with the State Planning Commission, the Ministry of Finance and the State Taxation Administration and other departments concerned. The Provinces, Autonomous70 Regions and Municipalities directly under the central government as well as cities enjoying the provincial-level status in the state economic plan and departments concerned under the State Council may formulate specific measures for implementation in accordance with these Suggestions.