Legal analysis
In order to further standardize the charging behavior of air defense basement construction fee, and promote the healthy development of civil air defense construction, Shandong Provincial Development and Reform Commission, together with the Provincial Department of Finance and the Provincial People's Air Defense Office, studied and drafted the Notice on Redefining the charging standard of air defense basement construction fee (draft for comments), which is now open to the public for comments and suggestions.
Specific standards
1. Where a new civil construction project is built in a planned urban area, which complies with the Administrative Measures for Civil Air Defense Projects in Shandong Province, the Notice of Shandong Civil Air Defense Office on Standardizing Design Parameters and Technical Requirements of Civil Air Defense Projects (No.7 [2019]) and other relevant regulations, the construction unit shall pay the relocation construction fee according to the construction area of the proposed air defense basement. See the annex for specific charging standards.
2. No unit or individual may dismantle civil air defense works without authorization. If demolition is really necessary, it shall be reported to the competent department with approval authority in accordance with the examination and approval authority of the construction project, and the demolition unit shall make up the construction according to the same protection level and construction area. If it cannot be built, it shall pay the ex situ construction fee according to the similar construction area.
3, air defense basement construction fee belongs to the government non-tax revenue, should be turned over to the state treasury in full, including the provincial share of 10%, paid into the provincial treasury, as a whole for the provincial key civil air defense projects. According to the Notice of the Ministry of Finance on the Collection of Four Non-tax Income Transferred to the Tax Department (Cai Shui [2020] No.58), the ex situ construction fee of the air defense basement is uniformly collected by the tax department (the income collection with a collection period of 202 1 and a term of 2020 will continue to be the responsibility of the original collection unit). In addition to the reduction and exemption items stipulated by the state, no unit or individual may arbitrarily reduce or exempt the construction fee for air defense basement.
4. All charging units shall do a good job in publicizing fees according to regulations, and shall not raise fees, increase fees, expand the scope of fees or charge any other fees without authorization, and consciously accept the supervision of development and reform, finance and other departments and society.
5. This notice shall come into force on June 65438+1 October1day, 2022, and shall be valid until February 3 1 day, 2025. The Notice of Shandong Provincial People's Air Defense Office of Shandong Provincial Department of Finance of Shandong Provincial Price Bureau on Relevant Issues Concerning Standardizing the Charge Standard for Relocation of Air Defense Basements (Lu Jia Fei Fa [2065 438+06] 125) shall be abolished at the same time.
legal ground
The Notice on Re-defining the Charge Standard for Relocation of Air Defense Basement will be implemented from June 5438+1 October1day, 2022, and will be valid until February 3, 2025. The Notice of Shandong Provincial People's Air Defense Office of Shandong Provincial Department of Finance of Shandong Provincial Price Bureau on Relevant Issues Concerning Standardizing the Charge Standard for Relocation of Air Defense Basements (Lu Jia Fei Fa [2065 438+06] 125) shall be abolished at the same time.