(Approved by the State Council and promulgated by the Ministry of Finance, the State Economy and Trade Commission, the State Development Planning Commission, the Auditing Administration, the Ministry of Supervision and the State Council Office for Correcting Malpractices in All Trades and Professions on May 28, 1998)
颁布日期：19980528 　实施日期：19980528 　颁布单位：国务院

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.

4. Each locality and each department must, in strict accordance with the provisions of the Decision of the Chinese Communist Party Central Committee and the State Council, submit their applications for constituting funds to the Ministry of Finance that shall examine and decide on the cases in conjunction with relevant departments. If the fund to be constituted is important, the case shall be reported to the State Council for approval. Without approval of the State Council or the Ministry of Finance together with relevant departments, no fund can be constituted.