KYB CHINA(1988年10月9日国务院批准 1988年10月31日农业部、财政部、国家物价局令第1号发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)
(Approved by the State Council on October 9, 1988; Promulgated by Decree No. 1 of the Ministry of Agriculture, Ministry of Finance, and State Bureau of Commodity Prices on October 31, 1988; Revised in accordance with the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on January 8, 2011)
根据《中华人民共和国渔业法》的有关规定，制定本办法。
These Measures are formulated in accordance with the relevant provisions of the Fisheries Law of the People's Republic of China.
凡在中华人民共和国的内水、滩涂、领海以及中华人民共和国管辖的其他海域采捕天然生长和人工增殖水生动植物的单位和个人，必须依照本办法缴纳渔业资源增殖保护费(以下简称“渔业资源费”)。
All units and individuals that harvest naturally grown and artificiallyproliferation aquatic animals and plants in the inland waters, tidal flats, territorial sea, and other sea areas under the jurisdiction of the People's Republic of China must pay fishery resourcesproliferation protection fees (hereinafter referred to as "fishery resources fees") in accordance with these Measures.
渔业资源费的征收和使用，实行取之于渔、用之于渔的原则。
The levy and use of fishery resources fees shall follow the principle of taking from fisheries and using for fisheries.
渔业资源费由县级以上人民政府渔业行政主管部门及其授权单位依照批准发放捕捞许可证的权限征收。由国务院渔业行政主管部门批准发放捕捞许可证的，渔业资源费由国务院渔业行政主管部门所属的海区渔政监督管理机构(以下称“海区渔政监督管理机构”)征收。
Fishery resources fees shall be levied by the fishery administrative departments of the people's governments at or above the county level and their authorized units in accordance with the authority for approving and issuing fishing licenses. For fishing licenses approved and issued by the fishery administrative department of the State Council, the fishery resources fees shall be levied by the sea area fishery supervision and management institutions under the fishery administrative department of the State Council (hereinafter referred to as "sea area fishery supervision and management institutions").
渔业资源费分为海洋渔业资源费和内陆水域渔业资源费。
Fishery resources fees are divided into marine fishery resources fees and inland water fishery resources fees.
海洋渔业资源费年征收金额，由沿海省级人民政府渔业行政主管部门或者海区渔政监督管理机构，在其批准发放捕捞许可证的渔船前3年采捕水产品的平均年总产值(不含专项采捕经济价值较高的渔业资源品种产值)1%至3%的幅度内确定。
The annual levy amount of marine fishery resources fees shall be determined by the fishery administrative departments of the coastal provincial people's governments or the sea area fishery supervision and management institutions within the range of 1% to 3% of the average annual total output value (excluding the output value of specially harvested fishery resource varieties with high economic value) of aquatic products harvested by the fishing vessels for which they approve and issue fishing licenses in the previous three years.
内陆水域渔业资源费年征收金额由省级人民政府确定。
The annual levy amount of inland water fishery resources fees shall be determined by the provincial people's governments.
专项采捕经济价值较高的渔业资源品种，渔业资源费年征收金额，由省级人民政府渔业行政主管部门或者海区渔政监督管理机构，在其批准发放捕捞许可证的渔船前3年采捕该品种的平均年总产值3%至5%的幅度内确定。
For specially harvested fishery resource varieties with high economic value, the annual levy amount of fishery resources fees shall be determined by the fishery administrative departments of the provincial people's governments or the sea area fishery supervision and management institutions within the range of 3% to 5% of the average annual output value of that variety harvested by the fishing vessels for which they approve and issue fishing licenses in the previous three years.
经济价值较高的渔业资源品种名录，由国务院渔业行政主管部门确定。
The catalogue of fishery resource varieties with high economic value shall be determined by the fishery administrative department of the State Council.
渔业资源费的具体征收标准，由省级人民政府渔业行政主管部门或者海区渔政监督管理机构，在本办法第五条确定的渔业资源费年征收金额幅度内，依照下列原则制定：
The specific levy standards for fishery resources fees shall be formulated by the fishery administrative departments of the provincial people's governments or the sea area fishery supervision and management institutions within the range of annual levy amounts determined in Article 5 of these Measures, in accordance with the following principles:
(一)从事外海捕捞、有利于渔业资源保护或者国家鼓励开发的作业的，其渔业资源费征收标准应当低于平均征收标准，也可以在一定时期内免征渔业资源费。
(1) For operations engaged in offshore fishing, which are conducive to the protection of fishery resources or encouraged by the state, the levy standard for fishery resources fees shall be lower than the average levy standard, and may also be exempted from fishery resources fees for a certain period.
(二)从事应当淘汰、不利于渔业资源保护或者国家限制发展的作业的，或者持临时捕捞许可证进行采捕作业的，其渔业资源费征收标准应当高于平均征收标准，但最高不得超过平均征收标准金额的3倍。
(2) For operations that should be phased out, are not conducive to the protection of fishery resources, or are restricted by the state, or for harvesting operations with temporary fishing licenses, the levy standard for fishery resources fees shall be higher than the average levy standard, but shall not exceed three times the average levy standard amount.
(三)依法经批准采捕珍稀水生动植物的，依照专项采捕经济价值较高的渔业资源品种适用的征收标准，加倍征收渔业资源费，但最高不得超过上述征收标准金额的3倍。因从事科研活动的需要，依据有关规定经批准采捕珍稀水生动植物的除外。
(3) For the harvesting of rare aquatic animals and plants approved in accordance with the law, the fishery resources fee shall be levied at a doubled rate based on the levy standard applicable to specially harvested fishery resource varieties with high economic value, but shall not exceed three times the above levy standard amount. This does not apply to the harvesting of rare aquatic animals and plants approved in accordance with relevant regulations for scientific research activities.
渔业资源费的具体征收标准，省级人民政府渔业行政主管部门制定的，由省级人民政府物价部门核定；海区渔政监督管理机构制定的，报国务院渔业行政主管部门审查后，由国务院物价部门核定。
The specific levy standards for fishery resources fees, if formulated by the fishery administrative departments of the provincial people's governments, shall be verified by the price departments of the provincial people's governments; if formulated by the sea area fishery supervision and management institutions, shall be submitted to the fishery administrative department of the State Council for review and then verified by the price department of the State Council.
县级以上地方人民政府渔业行政主管部门或者海区渔政监督管理机构，根据本办法第六条规定的渔业资源费征收标准，依照作业单位的船只、功率和网具数量，确定应当缴纳的渔业资源费金额。
The fishery administrative departments of the local people's governments at or above the county level or the sea area fishery supervision and management institutions shall determine the amount of fishery resources fees to be paid by the operating units based on the number of vessels, power, and net quantity in accordance with the levy standards for fishery resources fees specified in Article 6 of these Measures.
持有广东省和香港、澳门地区双重户籍的流动渔船，由广东省人民政府渔业行政主管部门征收渔业资源费。
For mobile fishing vessels with dual household registration in Guangdong Province and Hong Kong or Macao, the fishery resources fees shall be levied by the fishery administrative department of the Guangdong Provincial People's Government.
县级以上地方人民政府渔业行政主管部门或者海区渔政监督管理机构，在批准发放捕捞许可证的同时征收渔业资源费，并在捕捞许可证上注明缴纳金额，加盖印章。
The fishery administrative departments of the local people's governments at or above the county level or the sea area fishery supervision and management institutions shall levy fishery resources fees at the same time as approving and issuing fishing licenses, and shall indicate the amount paid on the fishing license and affix a seal.
征收渔业资源费时，必须出具收费的收据。
When levying fishery resources fees, a receipt for the fee must be issued.
渔业资源费列入当年生产成本。
Fishery resources fees shall be included in the current year's production costs.
省级人民政府渔业行政主管部门征收的渔业资源费(含市、县上缴部分，下同)，实行按比例留成和上缴一部分统筹使用的办法。
The fishery resources fees levied by the fishery administrative departments of the provincial people's governments (including the portion turned over by cities and counties, the same below) shall be subject to a method of proportional retention and partial turnover for unified use.
沿海省级人民政府渔业行政主管部门征收的海洋渔业资源费，90%由其留用；10%上缴海区渔政监督管理机构，用于大范围洄游性渔业资源增殖保护项目。省级人民政府渔业行政主管部门征收的内陆水域渔业资源费全部由其安排使用。
For marine fishery resources fees levied by the fishery administrative departments of the coastal provincial people's governments, 90% shall be retained by them; 10% shall be turned over to the sea area fishery supervision and management institutions for use in large-scale migratory fishery resourcesproliferation protection projects. Inland water fishery resources fees levied by the fishery administrative departments of the provincial people's governments shall be entirely arranged for use by them.
市、县人民政府渔业行政主管部门征收的渔业资源费上缴省、自治区、直辖市的比例，由省级人民政府渔业行政主管部门商同级财政部门确定。
The proportion of fishery resources fees levied by the fishery administrative departments of the city and county people's governments to be turned over to the province, autonomous region, or municipality directly under the central government shall be determined by the fishery administrative department of the provincial people's government in consultation with the finance department at the same level.
渔业资源费用于渔业资源的增殖、保护，使用范围是：
Fishery resources fees shall be used for theproliferation and protection of fishery resources, with the scope of use as follows:
(一)购买增殖放流用的苗种和培育苗种所需的配套设施，修建近海和内陆水域人工鱼礁、鱼巢等增殖设施；
(1) Purchasing fry and fingerlings forproliferation release and supporting facilities for cultivating fry and fingerlings, and constructingproliferation facilities such as artificial reefs and fish nests in offshore and inland waters;
(二)为保护特定的渔业资源品种，借给渔民用于转业或者转产的生产周转金(不得作为生活补助和流动资金)；
(2) Production revolving funds lent to fishermen for job transfer or production conversion to protect specific fishery resource species (not to be used as living allowances or working capital);
(三)为增殖渔业资源提供科学研究经费补助；
(3) Scientific research funding subsidies for enhancing fishery resources;
(四)为改善渔业资源增殖保护管理手段和监测渔业资源提供经费补助。
(4) Funding subsidies for improving fishery resource protection and enhancement management measures and monitoring fishery resources.
渔业资源费用于渔业资源增殖与保护之间的比例，属于海区掌握的，由海区渔政监督管理机构确定；属于省、自治区、直辖市掌握的，由省级人民政府渔业行政主管部门商同级财政部门确定。
The proportion of fishery resource fees used for fishery resource enhancement versus protection shall be determined by the sea area fishery administration and supervision agency for sea areas under its jurisdiction, and by the provincial fishery administrative department in consultation with thesame level financial department for provinces, autonomous regions, and municipalities directly under the Central Government.
跨省、自治区、直辖市的大江、大河的人工增殖放流，由江河流经的省、自治区、直辖市人民政府渔业行政主管部门根据国务院渔业行政主管部门的统一规划，从其征收的内陆水域渔业资源费中提取经费。
For artificial enhancement and release in large rivers crossing provinces, autonomous regions, and municipalities directly under the Central Government, the fishery administrative departments of the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government through which the river flows shall, in accordance with the unified plan of the fishery administrative department of the State Council, extract funds from the inland water fishery resource fees they levy.
渔业资源费按预算外资金管理。
Fishery resource fees shall be managed as extra-budgetary funds.
县级以上人民政府渔业行政主管部门征收的渔业资源费应当交同级财政部门在银行开设专户储存，依照规定用途专款专用，不得挪用。
Fishery resource fees levied by fishery administrative departments of people's governments at or above the county level shall be deposited in a special account opened by thesame level financial department in a bank, used exclusively for designated purposes according to regulations, and shall not be misappropriated.
县级以上地方人民政府渔业行政主管部门以及渔业资源费的其他使用单位，应当在年初编制渔业资源费收支计划，在年终编制决算，报同级财政部门审批，并报上一级渔业行政主管部门备案。
Local fishery administrative departments of people's governments at or above the county level and other users of fishery resource fees shall prepare a fishery resource fee revenue and expenditure plan at the beginning of the year and a final account at the end of the year, submit them to thesame level financial department for approval, and report them to the fishery administrative department at the next higher level for record.
海区渔政监督管理机构编制的渔业资源费收支计划和年终决算，由国务院渔业行政主管部门审查汇总后，报财政部门审批。
The fishery resource fee revenue and expenditure plan and year-end final account prepared by the sea area fishery administration and supervision agency shall be reviewed and summarized by the fishery administrative department of the State Council and then submitted to the financial department for approval.
收支计划和决算报表的格式由国务院渔业行政主管部门统一制订。
The format of the revenue and expenditure plan and final account statement shall be uniformly formulated by the fishery administrative department of the State Council.
各级财政、物价和审计部门，应当加强对渔业资源费征收使用工作的监督检查，对挪用、浪费渔业资源费的行为，应当依照国家有关规定查处。
Financial, pricing, and audit departments at all levels shall strengthen supervision and inspection of the levy and use of fishery resource fees, and shall investigate and deal with any misappropriation or waste of fishery resource fees in accordance with relevant state regulations.
本办法由国务院渔业行政主管部门会同财政、物价部门解释。
These Measures shall be interpreted by the fishery administrative department of the State Council jointly with the financial and pricing departments.
本办法自1989年1月1日起施行。
These Measures shall come into effect as of January 1, 1989.