In order to enhance the government's ability to regulate the market, respond to abnormal fluctuations in market prices and stabilize market prices, these measures are formulated in accordance with the relevant provisions of the Price Law of People's Republic of China (PRC), the Regulations on Price Management of Sichuan Province and the actual situation in Chengdu. Article 2 (Meaning of Terms)
The term "price adjustment fund" as mentioned in these Measures refers to the special fund set up by the government to adjust prices and stabilize the market, which is used to adjust the prices of important commodities such as daily necessities. Article 3 (Scope of Application)
All legal persons and other organizations (paying units) engaged in commodity production, business operation or providing paid services within the administrative area of this Municipality shall pay the price adjustment fund. Article 4 (Management Subject)
The price adjustment fund shall be collected and managed by the Municipal Government Price Adjustment Fund Management Committee (hereinafter referred to as the Administrative Committee).
The office of the CMC is located in the competent price department and is responsible for daily work. Article 5 (Payment Standards)
The payment standard of price adjustment fund is 65438+ 0% of sales income or operating income.
The payer shall declare and pay the price adjustment fund of the previous quarter to the local tax department in the first month of each quarter. Article 6 (Management Mode)
The price adjustment fund belongs to the government's non-tax revenue, and the management system of two lines of revenue and expenditure is implemented. No unit or individual may misappropriate or intercept it.
The price adjustment fund implements the annual budget and final accounts system, and the year-end balance can be carried forward to the next year for rolling use. The budget and final accounts shall be prepared by the CMC office and reported to the CMC for approval. Article 7 (Expropriation)
The price adjustment fund is levied by the municipal local tax department; Central enterprises in Rong and provincial enterprises are entrusted by the CMC to collect by the provincial taxation and local taxation departments. The collection unit shall uniformly collect the municipal financial accounts on a quarterly basis.
The price adjustment fund shall be uniformly arranged and used by the CMC in accordance with the provisions of these Measures. Jinjiang District, Qingyang District, jinniu district, Wuhou District, chenghua district and other districts (cities) and counties outside the High-tech Zone, the CMC will allocate 70% of the actual storage amount to the financial accounts of the districts (cities) and counties every quarter, and authorize the district (city) and county governments to arrange the use according to the provisions of these measures.
The price adjustment fund collected within the high-tech zone shall authorize the high-tech zone to arrange its use in accordance with the provisions of these Measures. Article 8 (Scope of Use)
Scope of use of the price adjustment fund:
(a) when the market price fluctuates greatly due to the imbalance between supply and demand, the price subsidies for important commodities related to the national economy and people's livelihood;
(two) according to the supply and demand situation, subsidies to promote the production, circulation, processing, storage, market construction and food safety testing of major non-staple foods;
(3) Subsidies for reserve expenses of important commodities;
(4) Dynamic price subsidies for vulnerable groups;
(five) the price subsidies of important commodities in the event of natural disasters, major epidemics and abnormal price fluctuations. Article 9 (Mode of Expenditure)
The expenditure methods adopted by the price adjustment fund are divided into subsidies, subsidies and loan interest subsidies. Article 10 (Subject of Supervision)
The financial department shall exercise financial supervision over the use of the price adjustment fund.
The audit department shall regularly audit the implementation of the annual budget revenue and expenditure of the price adjustment fund, and supervise the collection and reduction. Article 11 (Legal Liability)
If the price adjustment fund is not paid in violation of these measures, the tax department shall order it to pay within a time limit; Fails to pay within the time limit, in addition to repay the unpaid amount, from the date of default, an additional fine of 2‰ shall be imposed on a daily basis, and the competent price department may impose a fine of less than 20,000 yuan. Article 12 (Accountability System)
The relevant personnel who collect and manage the price adjustment fund neglect their duties, abuse their powers, engage in malpractices for selfish ends, and shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. Article 13 (Detailed Rules for Implementation)
Chengdu Price Adjustment Fund Management Committee shall formulate detailed rules for implementation according to these Measures and report them to the Legislative Affairs Office of Chengdu Municipal People's Government for the record. Article 14 (Power of Interpretation)
The problems in the specific application of these Measures shall be interpreted by the Legislative Affairs Office of Chengdu Municipal People's Government. Article 15 (Implementation Date)
These Measures shall come into force as of March 6, 2008. 1989 65438+1On October 20th, Chengdu Municipal People's Government issued the "Interim Measures for the Establishment of Price Control Funds for Major Non-staple Foods in Chengdu", which shall be abolished at the same time.