538.Measures of Shenzhen Municipality on the Administration of Household Waste Disposal Fees

深圳市生活垃圾处理费管理办法

Measures of Shenzhen Municipality on the Administration of Household Waste Disposal Fees

　　Article 1 To standardize the collection and use of household waste disposal fees, improve the quality of household waste disposal and promote the recycling of resources, these Measures are formulated in accordance with the Regulations of Guangdong Province on the Administration of Urban and Rural Household Wastes and the Regulations of Shenzhen Municipality on the Administration of Household Waste Classification and in light of the actual needs of Shenzhen Municipality.

　　Article 2 These Measures shall apply to the collection and use of household waste disposal fees.

　　Household waste refers to solid waste generated in daily life or in activities providing services for daily life as well as solid waste regarded as household waste according to laws and regulations.

　　Household waste disposal fees refer to the fees charged to organizations or individuals for disposing of household waste, such as incineration, landfill or other technical means.

　　Article 3 The municipal tax authorities shall guide the collection of household waste disposal fees and determine the specific authorities of collection in accordance with the principle of convenience and efficiency. The district tax authorities in Shenzhen Municipality (including new districts; the same below) shall collect household waste disposal fees within their jurisdictions according to the territorial principle.

　　The authorities of urban management and law enforcement (“the urban management authorities”) shall review the reduction or exemption of household waste disposal fees and their use.

　　The authorities of finance, price, market regulation and civil affairs shall administer household waste disposal fees according to their respective duties.

　　Article 4 Organizations and individuals in Shenzhen Municipality shall pay household waste disposal fees according to the provisions of these Measures.

　　Article 5 In line with the “producer-pays and differentiated fees” principle, household waste disposal fees shall be calculated by the sewage conversion coefficient method and the actual waste billing method.

　　Article 6 Household waste disposal fees shall be set by the government. The rates shall be formulated by the municipal price authorities together with the municipal authorities of urban management and finance and shall be promulgated and implemented after being approved by Shenzhen Municipal People’s Government.

　　Article 7 The district tax authorities may authorize water supply enterprises or other organizations to collect household waste disposal fees on their behalf. Obligatory payers outside the collection scope of water supply enterprises or other organizations shall report to the district tax authorities for paying household waste disposal fees according to the prescribed rates or the amount payable specified by the district urban management authorities.

　　Where the district tax authorities authorize a party to collect household waste disposal fees on their behalf, the authorized party shall be disclosed.

　　The authorized party shall collect household waste disposal fees on behalf of the district tax authorities according to the rates prescribed by Shenzhen Municipal People’s Government.

　　Article 8 Where the district tax authorities authorize a party to collect household waste disposal fees on their behalf, the district tax authorities shall pay collection commissions to the party.

　　The collection commission rates shall be formulated by district tax and finance authorities after soliciting opinions from the authorized party and shall be implemented after being approved by the people’s government at the same level.

　　Article 9 Where the district tax authorities authorize a party to collect household waste disposal fees on their behalf, the district tax authorities shall sign a written authorization agreement with the authorized party, which shall include the following contents:

　　1. The names of the authorizing party and the authorized party;

　　2. Charged items, standards, scope and term;

　　3. Commissioned collection rates;

　　4. Rights and obligations of the authorizing party and the authorized party;

　　5. Liability for breach of contract;

　　6. Other contents to be agreed upon.

　　Article 10 Household waste disposal fees shall be exempted from elderly care service institutions, welfare homes, families enjoying subsistence allowances, people enjoying regular state subsidies and families of people living on the edge of subsistence allowances or in extreme poverty.

　　Any organization or individual eligible for the exemption of household waste disposal fees shall go through the formalities for exemption with the district urban management authorities, which shall inform the district tax authorities of the list of organizations and individuals exempt from household waste disposal fees. The district tax authorities shall inform the authorized party.

　　Where an industrial enterprise that uses water as the main raw material or uses water-intensive technique and technology applies for paying household waste disposal fees according to the actual quantity of waste discharged, the district urban management authorities shall review and handle the application and inform the district tax authorities of the review result, which shall be informed on the authorized party by the district tax authorities.

　　Article 11 Household waste disposal fees collected in accordance with these Measures shall be paid into the State Treasury in full and timely based on the centralized collection system of the State Treasury and other relevant provisions. Household waste disposal fees collected within each district shall be included in the district fiscal revenue.

　　No organization or individual shall conceal, transfer, withhold, spend, misappropriate or privately divide household waste disposal fees.

　　Article 12 Household waste disposal fees paid to a household waste disposal party for disposing of household waste, if there is an agreement in the franchise agreement for household waste disposal, shall be subject to the agreement; If there is no franchise agreement or no specific rates prescribed in the franchise agreement, the rates shall be subject to relevant regulations of Shenzhen Municipality or determined by the district authorities of urban management and finance.

　　Article 13 The household waste disposal party shall report household waste disposal fees to the district urban management authorities according to the actual quantity of household waste disposed of.

　　The district urban management authorities shall, within ten working days from the date of receipt of an application, review the quantity of household waste disposed of and determine household waste disposal fees according to the rates and agreement. Household waste disposal fees shall be appropriated in accordance with relevant regulations after review.

　　The actual waste disposal fees within the jurisdiction shall be incorporated into the departmental budget and arranged by the district finance authorities.

　　Article 14 An authorized party shall, on a quarterly basis, report in writing to the district tax and urban management authorities on the collection of household waste disposal fees.

　　The household waste disposal party shall, on a quarterly basis, submit a written report to the district urban management authorities on waste disposal and the use of household waste disposal fees.

　　Article 15 Municipal and district tax and urban management authorities shall, in the first half of each year, disclose the collection and use of household waste disposal fees in the previous year, actively accept supervision and improve the supervision system.

　　Article 16 Household waste disposal fees that need to be returned after being paid into the State Treasury shall be handled in accordance with relevant regulations of the financial authorities on such a return.

　　Article 17 Household waste disposal fees shall be declared and paid by the obligatory payer or the collection party to the district tax authorities. In case of failure to pay on time, the district tax authorities shall issue a notice for timely payment. For those who refuse to pay, the district urban management authorities shall impose a fine of twice the amount of household waste disposal fees that shall be paid, maximum 100,000 yuan.

　　Article 18 These Measures shall enter into force as of April 1, 2022. The Measures of Shenzhen Municipality on Administering the Collection and Use of Urban Solid Waste Disposal Fees (Order of Shenzhen Municipal People’s Government No. 158) promulgated on October 17, 2006 shall be repealed simultaneously.