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* * The State Environmental Protection Administration Order No. 42 on the Inspection Measures for the Collection of Pollutant Emission Fees was issued on September 7, 2007. * * Passed by the third executive meeting of the State Environmental Protection Administration. It is hereby announced and will come into effect on December 1, 2007. * * Article 1 of the Measures for the Inspection of Pollution Fee Collection issued by Zhou Shengxian, Director of the General Administration of Environmental Protection, on October 23, 2007. In order to ensure the legal, comprehensive and full collection of sewage fees and to correct illegal and irregular behaviors in the collection of sewage fees, these Measures are formulated in accordance with the "Regulations on the Administration of the Collection and Use of Pollution Fees". Article 2 Pollutant discharge fee collection audit refers to the activities of the superior environmental protection administrative department to supervise, inspect and deal with the pollution discharge fee collection behavior of the lower environmental protection administrative department. To implement pollution discharge fee collection and inspection, the higher-level environmental protection administrative department may initiate an investigation into the lower-level environmental protection administrative department and relevant pollutant dischargers. Article 3 The environmental protection administrative departments at or above the districted city level are responsible for the collection and inspection of pollution discharge fees. The environmental supervision agencies affiliated to the environmental protection administrative departments at or above the districted city level are responsible for the specific work of collecting and inspecting pollution discharge fees. Environmental protection administrative departments at or above the provincial level may entrust lower-level environmental protection administrative departments at or above the districted city level to implement pollution discharge fee collection and inspections. Article 4 Environmental supervision agencies at all levels shall not conduct inspections on the same pollutant discharge fee collection inspection case at the same time. For cases currently being audited by the higher-level environmental supervision agency, the lower-level environmental supervision agency shall not organize separate inspections. For cases that are being audited by lower-level environmental supervision agencies, higher-level environmental supervision agencies may not directly intervene in or take over the audit cases, except for those that may affect the audit results. Article 5 Lower-level environmental supervision agencies shall report the previous year’s pollution discharge fee collection and audit status within their jurisdiction to the higher-level environmental supervision agency before the end of February each year. If the superior environmental supervision agency finds that the audit results are unfair, it shall make corrections after investigation and verification. Article 6 The funds for the collection and inspection of pollution discharge fees are included in the budget of the department and are guaranteed by the finance department at the same level. Article 7 Units and individuals that have made outstanding achievements in the collection and inspection of pollution discharge fees shall be rewarded and commended. Article 8 The environmental supervision agency with audit authority shall formulate an annual pollution discharge fee collection audit plan and organize its implementation. Environmental supervision agencies with audit authority can determine audit targets based on public reports, transfers from relevant departments, etc., and implement special inspections. Article 9 If the lower-level environmental protection administrative department has any of the following circumstances, it shall file a case for investigation: (1) Pollutant discharge fees that should be collected but are not collected ； (2) The approved sewage discharge volume is obviously inconsistent with the actual sewage discharge volume ； (3) Raising or lowering the standards for collecting sewage fees and levying sewage fees ； (4) Violation * * Relevant provisions on reducing, exempting or deferring pollution discharge fees ； (5) Not pressed * * Relevant procedures for collecting sewage discharge fees ； (6) For illegal activities such as refusal to pay or arrears in payment of pollutant discharge fees, the polluter fails to demand payment in accordance with the law, fails to impose administrative penalties in accordance with the law, or fails to apply to the people's court for compulsory enforcement in accordance with the law. ； (7) Failure to implement the two-line rule between revenue and expenditure and failure to pay pollution discharge fees to the national treasury ； (8) Other illegal and irregular behaviors during the collection of sewage fees. For not pressing * * It stipulates that any organization other than the environmental protection administrative department that collects sewage fees or interferes with the collection of sewage fees shall also be audited. Implementing pollutant discharge fee collection audits and recovering pollutant discharge fees are not subject to retroactive time limits. Article 10 The environmental supervision agency that implements pollutant discharge fee collection and audit shall issue a "Pollutant Discharge Fee Collection and Audit Notice" to the auditee, informing the audit time, audit content and relevant materials that need to be provided. Exceptions will be made if prior notification may hinder the inspection. Article 11 When an environmental supervision agency conducts an inspection on the collection of pollutant discharge fees, there should be at least two inspectors, and they should present their environmental supervision and law enforcement certificates to the audited objects and relevant polluters. Auditors who have a direct interest in the objects being audited and relevant polluters should recuse themselves. Article 12 When conducting audits, auditors have the right to exercise the following powers:: (1) Interview and question the persons under inspection and relevant pollutant dischargers ； (2) On-site inspection of the production, operation and pollutant discharge status of relevant polluters ； (3) Inquire about the collection of sewage fees from the objects being audited, inquire about energy consumption, material consumption, product sales accounts, etc. of relevant pollutants, and collect relevant information. The audited objects and relevant pollutants shall actively cooperate, conscientiously accept the interviews and inquiries of the auditors, truthfully provide relevant information related to the audit, and shall not refuse, obstruct or hinder the audit work for any reason or excuse. Article 13 Auditors shall keep business and technical secrets for the relevant polluters involved in the audit. Article 14 The pollution discharge fee collection audit shall be carried out by means of inquiry, retrieval of information, and on-site inspection. When investigating and collecting evidence, auditors should make transcripts. To obtain relevant information, the "Information Retrieval List" must be filled in in duplicate. One copy shall be handed over to the person being audited and one copy shall be retained. The original information retrieved shall be returned in its entirety within 60 days from the date of retrieval. Article 15 The environmental supervision agency responsible for the audit shall prepare an "Inspection Report on the Collection of Pollutant Discharge Fees" within 30 days after the completion of the audit and submit it to the environmental protection administrative department at the same level. Article 16 The administrative department of environmental protection shall review the "Inspection Report on the Collection of Pollution Fees" and make a decision on the matter, prepare a "Decision on the Inspection and Treatment of the Collection of Pollution Fees", deliver it to the subject of the audit, and make an announcement at the same time. Article 17 If the lower-level environmental protection administrative department fails to collect sewage fees when it should collect them, or the amount of pollutant discharge is obviously inconsistent with the actual amount of sewage discharge, or the amount of sewage fees is not calculated in accordance with the sewage fee collection standards, resulting in an under-collection of sewage fees, the higher-level environmental protection administrative department shall order it to make corrections within a time limit. If corrections are not made within the time limit, the superior environmental protection administrative department will directly order the polluter to pay the pollutant discharge fee to the commercial bank or credit union (Treasury Economic and Collection Office) designated by it. The commercial bank or credit union (Treasury Economic and Collection Office) shall transfer the pollutant discharge fee received on the same day according to the * * The prescribed proportions of the central and local budgets are paid to the treasury at all levels above the same level. Article 18 Upon inspection, if it is found that the lower-level environmental protection administrative department has failed to collect pollutant discharge fees or collected less than 20 pollutant discharge fees from more than 20 polluters within its jurisdiction for twelve consecutive months, the higher-level environmental protection administrative department shall order it to make corrections within a time limit. ； If corrections are not made within the time limit, the environmental protection administrative department at the next higher level may directly determine and levy all sewage discharge fees within the jurisdiction, with a period of no more than one year. Article 19 If a polluter refuses to pay or defaults on the payment of pollutant discharge fees and fails to demand payment in accordance with the law, fails to impose administrative penalties in accordance with the law, or fails to apply to the People's Court for compulsory enforcement in accordance with the law, the superior environmental protection administrative department shall order the environmental protection administrative department responsible for collecting pollutant discharge fees to urge the payment within 7 days, impose administrative penalties in accordance with the law, or apply to the People's Court for compulsory enforcement in accordance with the law. ； The polluter may also be directly ordered to pay back the sewage fees to its designated commercial bank or credit union (Treasury Economic and Collection Office), and the commercial bank or credit union (Treasury Economic and Revenue Office) shall pay the sewage fees received on the same day. * * The prescribed proportions of the central and local budgets are paid to the treasury at all levels above the same level. Article 20 For other violations of legal procedures in collecting pollution discharge fees, the superior environmental protection administrative department shall order corrections within a time limit. Article 21 Violation of * * It stipulates that if an agency other than the environmental protection administrative department levies pollution discharge fees, the higher-level environmental protection administrative department shall, together with the relevant departments at the same level, order corrections within a time limit according to law. ； If corrections are not made within the time limit, the environmental protection administrative department at the next higher level will directly determine and levy pollution discharge fees for a period of no more than one year. Article 22 If upon inspection, it is found that excessive sewage charges have been collected, they shall be withdrawn from the treasury in accordance with relevant regulations, or be deducted when sewage charges are levied in the next month (quarter). Article 23 After inspection, if it is found that the polluter has underpaid the pollutant discharge fee and it is the responsibility of the pollutant, the environmental protection administrative department that made the decision to collect the pollutant discharge fee shall recover the pollutant discharge fee in accordance with the decision to collect the pollutant discharge fee and collect a late payment fee of 2‰ on a daily basis from the date of delay. The late payment fee income will be paid to the state treasury together with the recovered pollutant discharge fee. If the polluter's underpayment of pollutant discharge fees is the responsibility of the collection agency, no late payment fees will be charged. If a pollutant who is required to pay back the sewage fee fails to pay the sewage fee and late payment fee within the time limit, the environmental protection administrative department that makes the decision on the collection and audit of the sewage fee shall be punished in accordance with the "Regulations on the Administration of the Collection and Use of Pollution Fees" and other relevant provisions. If a pollutant discharger fails to comply with the penalty decision within the time limit, the environmental protection administrative department that made the decision to collect and audit the pollution discharge fee shall directly apply to the grassroots people's court where the department is located for enforcement. Article 24 People at or above the county level * * Any staff member of the environmental protection administrative department who commits any of the following acts shall be given administrative sanctions in accordance with the law: ； If it constitutes a crime, criminal liability shall be investigated in accordance with the law.: (1) Violation * * Provisions for approving the reduction, exemption or postponement of the payment of pollution discharge fees ； (2) Failure to implement the two-line regulation of revenue and expenditure and failure to pay pollution discharge fees to the state treasury in accordance with the law ； (3) Failure to perform sewage fee collection and management duties, and the circumstances are serious. Article 25 Any illegal or disciplinary cases in sewage charges that should be under the jurisdiction of other departments discovered upon inspection shall be transferred to the department with jurisdiction for handling. ； If a crime is constituted, the case will be transferred to judicial organs and criminal liability will be investigated in accordance with the law. Article 26 After the inspection of pollutant discharge fee collection is completed, the relevant materials generated during the inspection shall be archived. Article 27 The format of common legal documents for the collection and audit of pollution discharge fees shall be uniformly prescribed by the environmental protection administrative department of the State Council. Article 28 These Measures shall come into effect on December 1, 2007.