According to the Circular on Printing and Distributing the "Measures for the Administration of the Collection and Use of Waste Electrical and Electronic Products Handling Funds" (Cai Qing [2012] No. 34) approved by the State Council, the Administration of Collection of Waste Electrical and Electronic Products Processing Funds formulated by the State Administration of Taxation will now be levied. The "Regulations" will be issued and will come into effect on July 1, 2012. 

All localities have to report to the State Administration of Taxation (Division Management and Technology Department) on the conditions and problems encountered during the implementation. 

Special announcement.

State Administration of Taxation

August 20, 2012

Disposal management regulations for waste electrical and electronic product disposal funds

Article 1 In order to manage the collection of waste electrical and electronic product disposal funds (hereinafter referred to as "funds"), the Circular of the State Council on the Issuance of the Administrative Measures on the Collection and Use of Waste Electrical and Electronic Products Handling Funds is approved (Caiji [2012] No. 34, hereinafter referred to as the “Measures”, formulates these regulations. 

Article 2 Producers of electrical and electronic products within the territory of the People's Republic of China that are funders of the Fund shall pay funds in accordance with these Regulations. 

Article 3 The collection scope and collection standards of the fund shall be implemented in accordance with the "Scope and Standards for the Collection of Domestic Sales of Electric and Electronic Products Funds" (Annex 1). 

If the scope of the collection of the fund and adjustment of the collection standard are implemented, it shall be implemented in accordance with the adjusted scope and standards. 

Article 4 Funds shall be levied by the State Administration of Taxation. 

The fund-paying party declares the payment of funds to its competent tax authority. 

For the collection of funds from the fund-paying obligors, the regulations governing tax collection and administration shall apply. 

Article 5 The fund-paid obligors shall pay funds when they purchase the products of the fund. The term "sale" as mentioned in these Provisions refers to the transfer of the ownership of the fund products of the enlisted fund by obtaining goods, currency or other economic benefits from the purchaser. 

If the fund-paid obligor is entrusted with processing and production of the fund products, no matter where the raw materials and main materials are provided, the trustee shall pay the funds regardless of whether or not the sales is handled in financial terms. 

Article 6 The fund-funding obligors shall apply the fund products for the production of non-funded products, construction-in-progress, management departments, non-production organizations, labor services, gifts, sponsorships, fundraising, advertising, samples, employee benefits, awards, etc. Pay funds when transferred for use. 

Article 7 The fund paying obligors who sell or entrusted processing to produce the relevant electronic products and electronic products shall be paid according to the fixed amount method. The formula for calculating the fund payable is:

Payable fund = sales quantity (number of entrusted processing) × collection standard

Article 8 The occurrence time of the fund's payment obligations shall be determined according to the following requirements:

(1) If the fund-paying person sells electrical and electronic products, it shall be determined according to different sales settlement methods:

1. If the written sales contract is not stipulated on the date of receipt of payment or there is no written contract on the day when the settlement method of credit sales and installment settlement is adopted, the same day that the electronic and electronic products are issued;

2. In the case of taking payment in advance for payment of goods, it shall be the day on which the electrical and electronic products are issued;

3. In the case of collecting collection commitments and commissioning bank collection methods, it is the day on which the electronic and electronic products are issued and the collection procedures are completed;

4. If other settlement methods are adopted, the day when the sale proceeds or the sales receipt is obtained. 

(2) The entrusted processing fund product, if the fund-paying obligor only charges processing fees, it shall be the day of delivery by the entrusting party. 

(3) Where the fund-paid obligor applies the fund product for the circumstances specified in Article 6 of these Regulations, it shall be the day of transfer and use. 

(4) Where the fund-paying party sells the products of the consigned fund by consignment sales, it shall be the day of receipt of the consignment list of the consignment sales agency or the receipt of all or part of the purchase price. Those who have not received the consignment list and the purchase price are the ones that have issued the fund products for 180 days. 

Article 9 Fund-paying persons who export electrical and electronic products shall be exempt from funds.

Article 10 Where a fund-paid obligatory person purchases or withdraws funds for processing electrical and electronic products entrusted with processing, it shall be deducted from the sales volume of the products of the enlisted fund; the deducted portion may be deducted for the next period. 

Article 11 Fund paying obligors shall accurately account the quantity of electrical and electronic products that have been paid by the fund purchased and entrusted to processing, and if they cannot accurately account, they shall collect funds according to the actual sales volume. 

Article 12 If the fund's paying obligor has returned the sales of the electrical and electronic products that have already paid the fund, it may be deducted from the current application, and the portion not deducted may be deducted for the next period. 

Article 13 For the use of design schemes that are conducive to the comprehensive utilization of resources and innocuous disposal and the use of environmentally friendly and easy-to-recycle materials for the production of electrical and electronic products, if the funds can be deducted, it shall be implemented in accordance with the specific provisions of the relevant departments of the State Council. 

Article 14 The fund-paying party shall declare and pay the fund on a quarterly basis. 

The fund-paying obligor shall declare and pay the fund within 15 days from the end of the quarter, and submit to the competent tax authority the "Application Form for Disposal of Waste Electrical and Electronic Products" (Annex 2). 

Article 15 The tax collection certificate shall be used by the State Administration of Taxation to collect funds. 

Article 16 The fund payer shall properly keep fund payment vouchers, special value-added tax invoices and checklists, customs import/export customs declarations, agent export goods certifications, commissioned export agreements, commission processing agreements, and returns certificates. Other relevant information. 

The fund-paying party shall consciously accept the supervision and inspection of the taxation authority, provide relevant information, and truthfully reflect the situation, and shall not refuse or conceal it. 

Article 17 Where a fund-paying obligor violates the regulations governing the collection of funds, the tax authorities shall impose administrative penalties against the illegal acts of taxation. 

Article 18 These regulations shall come into force on July 1, 2012.