Laws of the People's Republic of China

    To implement the Decision of the Chinese Communist Party Central Committee
and the State Council on Curbing Acts of Indiscriminately Levying 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
decided to publish the second catalogue of funds (including surcharges, fees,
the same below) to be abolished with the approval through rectification by the
State Council Inter-Ministerial Joint 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, autonomous 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 promulgation of this Circular, these projects of funds
abolished by publishing should be stopped promptly. Other projects of funds
having been worked out by localities and departments should, if they are
analogous 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 resolutely 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 pretext or in disguised form.
Difficulties after the abolition of projects of funds such as deficiency of
money in undertakings 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 inspections on
key projects of funds having been abolished. If there is any project having
not yet been abolished or stopped according to provisions, all earnings
illegally obtained therefrom must be confiscated and handed over to the
Central Treasury; besides, persons-in-charge chiefly responsible and persons
directly responsible in localities or departments concerned shall be
investigated for responsibilities according to provisions.