Interim Measures for the Administration of Special Subsidies for Energy Conservation and Emission Reduction
Article 1
These Measures are formulated to standardize and strengthen the administration of special subsidies for energy conservation and emission reduction and improve the efficiency of fiscal fund utilization, in accordance with the Budget Law of the People's Republic of China, the Energy Conservation Law of the People's Republic of China and other relevant laws and regulations, as well as the specific requirements on deepening the fiscal and taxation system reform set forth at the Third Plenary Session of the 18th Central Committee of the Communist Party of China.
Article 2
The term "special subsidies for energy conservation and emission reduction" as used in these Measures refers to special funds arranged through the central fiscal budget to support energy conservation and emission reduction initiatives.
Article 3
Special subsidies for energy conservation and emission reduction shall be earmarked for their designated purposes and administered on a special basis.
Article 4
Key areas supported by the special subsidies for energy conservation and emission reduction are as follows:
(1) Institutional and mechanism innovation for energy conservation and emission reduction;
(2) Development of basic capacity and public platforms for energy conservation and emission reduction;
(3) Comprehensive demonstration of fiscal policies for energy conservation and emission reduction;
(4) Energy conservation and emission reduction in key fields, key industries and key regions;
(5) Demonstration, promotion, transformation and upgrading of core and key technologies for energy conservation and emission reduction;
(6) Other matters approved by the State Council.
Article 5
The allocation of special subsidies for energy conservation and emission reduction shall take into account factors including the nature, objectives and investment costs of energy conservation and emission reduction work, energy conservation and emission reduction effects, and the comprehensive utilization level of energy and resources. The main allocation methods include subsidies, rewards instead of subsidies, interest discounts and settlement based on actual expenditures.
Funds allocated as rewards instead of subsidies shall be distributed mainly based on the performance of energy conservation and emission reduction work. For projects settled based on actual expenditures, funds shall generally be allocated by means of advance appropriation followed by liquidation.
Article 6
The Ministry of Finance shall allocate funds to local authorities or incorporate them into the budgets of central government departments based on the tasks and characteristics of projects.
Article 7
If adjustments are required during project implementation due to major changes in implementation environments and conditions, an application shall be submitted to the Ministry of Finance and relevant competent authorities through prescribed procedures, and the adjustments may only be implemented upon approval.
Article 8
Fund payment shall be conducted in compliance with the provisions of the treasury centralized payment system. Where government procurement is involved, relevant laws and regulations on government procurement shall be followed.
Article 9
The Ministry of Finance shall, together with relevant competent authorities, conduct supervision, inspections and performance evaluations on the utilization of special subsidies for energy conservation and emission reduction.
Article 10
No entity or individual may withhold or misappropriate the special funds. Anyone who defrauds, withholds or misappropriates the special funds in violation of relevant provisions shall be dealt with in accordance with the Regulations on Penalties and Sanctions for Fiscal Illegal Acts and other relevant national provisions. Where a suspected crime is involved, the case shall be transferred to judicial authorities for handling in accordance with the law.
Article 11
The Ministry of Finance shall be responsible for the interpretation of these Measures.
Article 12
These Measures shall come into force on the date of issuance.
The following documents shall be abolished simultaneously:
Circular of the Ministry of Finance and the National Development and Reform Commission on Issuing the Measures for the Administration of Fiscal Reward Funds for Energy-saving Technological Transformation (Cai Jian〔2011〕No.367);Circular of the Ministry of Finance, the Ministry of Industry and Information Technology and the National Energy Administration on Issuing the Measures for the Administration of Central Fiscal Reward Funds for Eliminating Backward Production Capacity (Cai Jian〔2011〕No.180);Circular of the Ministry of Finance and the Ministry of Industry and Information Technology on Issuing the Interim Measures for the Administration of Fiscal Subsidy Funds for Demonstration Projects of Energy Management Center Construction in Industrial Enterprises (Cai Jian〔2009〕No.647);Circular of the Ministry of Finance and the National Development and Reform Commission on Issuing the Interim Measures for the Administration of Fiscal Reward Funds for Energy Performance Contracting (Cai Jian〔2010〕No.249);Circular of the Ministry of Finance on Issuing the Interim Measures for the Administration of Subsidy Funds for Energy-saving Renovation of Existing Buildings in Hot Summer and Cold Winter Zones (Cai Jian〔2012〕No.148).
