Regulations on Fees and Labor Borne by Farmers

(1991年11月5日国务院第92次常务会议通过　1991年12月7日中华人民共和国国务院令第92号发布　自发布之日起施行)

(Adopted at the 92nd Executive Meeting of the State Council on November 5, 1991, promulgated by Decree No. 92 of the State Council of the People's Republic of China on December 7, 1991, and effective as of the date of promulgation)

为了减轻农民负担，保护农民的合法权益，调动农民的生产积极性，促进农村经济持续稳定协调发展，制定本条例。

These Regulations are formulated to reduce the burden on farmers, protect the legitimate rights and interests of farmers, mobilize farmers' enthusiasm for production, and promote the sustained, stable and coordinated development of the rural economy.

本条例所称农民承担的费用和劳务，是指农民除缴纳税金，完成国家农产品定购任务外，依照法律、法规所承担的村(包括村民小组，下同)提留、乡(包括镇，下同)统筹费、劳务(农村义务工和劳动积累工)以及其他费用。

The fees and labor borne by farmers as referred to in these Regulations mean, in addition to paying taxes and fulfilling the state's task of purchasing agricultural products under contracts, the village (including villagers' groups, the same below) levies, township (including towns, the same below) pooling funds, labor (rural compulsory labor and labor accumulation work) and other fees borne by farmers in accordance with laws and regulations.

向国家缴纳税金，完成国家农产品定购任务，承担前款规定的各项费用和劳务，是农民应尽的义务。除此以外要求农民无偿提供任何财力、物力和劳务的，均为非法行为，农民有权拒绝。

Paying taxes to the state, fulfilling the state's task of purchasing agricultural products under contracts, and bearing the various fees and labor specified in the preceding paragraph are the obligations of farmers. Any requirement for farmers to provide any financial, material or labor resources free of charge beyond these is illegal, and farmers have the right to refuse.

国务院农业行政主管部门主管全国农民承担费用和劳务(以下简称农民负担)的监督管理工作。县级以上地方人民政府农业行政主管部门主管本行政区域内的农民负担监督管理工作。

The competent administrative department for agriculture under the State Council shall be responsible for the supervision and management of fees and labor borne by farmers (hereinafter referred to as farmers' burdens) nationwide. The competent administrative departments for agriculture of local people's governments at or above the county level shall be responsible for the supervision and management of farmers' burdens within their respective administrative regions.

乡人民政府主管本乡的农民负担监督管理工作，日常工作由乡农村经济经营管理部门负责。

The township people's government shall be responsible for the supervision and management of farmers' burdens within its township, and the daily work shall be handled by the township rural economic management department.

各级农民负担监督管理部门负责检查有关农民负担管理的法律、法规和政策的执行情况；会同有关主管部门审核涉及农民负担的文件；协助有关机关处理涉及农民负担的案件；培训农民负担监督管理工作人员。

The supervision and management departments for farmers' burdens at all levels are responsible for inspecting the implementation of laws, regulations and policies concerning the management of farmers' burdens; reviewing documents involving farmers' burdens jointly with relevant competent departments; assisting relevant organs in handling cases involving farmers' burdens; and training personnel for the supervision and management of farmers' burdens.

国家鼓励和支持发展农村集体经济，提倡主要依靠集体经营增加的收入，兴办农村社会主义物质文明和精神文明建设事业。

The state encourages and supports the development of the rural collective economy, and advocates relying mainly on income from collective operations to undertake the construction of socialist material civilization and socialist spiritual civilization in rural areas.

农民直接向集体经济组织缴纳的村提留和乡统筹费(不含乡村集体所有制企业缴纳的利润)，以乡为单位，以国家统计局批准、农业部制定的农村经济收益分配统计报表和计算方法统计的数字为依据，不得超过上一年农民人均纯收入的5%。对经济发达的地区，经省、自治区、直辖市批准，可以适当提高提取比例。

The village levies and township pooling funds (excluding profits paid by rural collective enterprises) directly paid by farmers to collective economic organizations shall, based on the township as a unit and based on the data from the rural economic income distribution statistical reports and calculation methods approved by the National Bureau of Statistics and formulated by the Ministry of Agriculture, not exceed 5% of the per capita net income of farmers in the previous year. For economically developed areas, with the approval of the province, autonomous region, or municipality directly under the Central Government, the extraction ratio may be appropriately increased.

乡统筹费的最高限额由省、自治区、直辖市确定。

The maximum limit of township pooling funds shall be determined by the province, autonomous region, or municipality directly under the Central Government.

村提留包括公积金、公益金和管理费：

Village levies include the public reserve fund, public welfare fund, and management fee:

(一)公积金，用于农田水利基本建设、植树造林、购置生产性固定资产和兴办集体企业。

(1) The public reserve fund shall be used for capital construction of farmland and water conservancy, afforestation, purchase of productive fixed assets, and establishment of collective enterprises.

(二)公益金，用于五保户供养、特别困难户补助、合作医疗保健以及其他集体福利事业。

(2) The public welfare fund shall be used for the support of households enjoying the five guarantees (food, clothing, medical care, housing, and burial expenses), subsidies for households in special difficulty, cooperative medical care, and other collective welfare undertakings.

(三)管理费，用于村干部报酬和管理开支。

(3) The management fee shall be used for the remuneration of village cadres and management expenses.

村干部报酬实行定额补助和误工补贴两种形式。具体定额补助人数、标准和误工补贴办法，由乡人民政府根据村规模、经济发展水平和实际工作需要制定，报县级人民政府农民负担监督管理部门备案。

The remuneration of village cadres shall take two forms: fixed subsidies and work-loss subsidies. The specific number of persons receiving fixed subsidies, the standards, and the methods for work-loss subsidies shall be formulated by the township people's government based on the size of the village, the level of economic development, and actual work needs, and shall be reported to the supervision and management department for farmers' burdens of the county people's government for record.

乡统筹费用于安排乡村两级办学、计划生育、优抚、民兵训练、修建乡村道路等民办公助事业。

Township pooling funds shall be used for arranging public-funded and collectively-assisted undertakings such as rural and township-level education, family planning, special care for disabled servicemen and family members of revolutionary martyrs, militia training, and construction of rural roads.

乡统筹费可以用于五保户供养。五保户供养从乡统筹费中列支的，不得在村提留中重复列支。

Township pooling funds may be used for the support of households enjoying the five guarantees. If the support of five-guarantee households is disbursed from township pooling funds, it shall not be disbursed again from village levies.

乡统筹费内的乡村两级办学经费(即农村教育事业费附加)用于本乡范围内乡村两级的民办教育事业。

The rural and township-level school operating funds (i.e., the rural education surcharge) within the township pooling funds shall be used for the collectively-run education undertakings at the rural and township levels within the township.

乡村两级办学经费在乡统筹费内所占比例，由省、自治区、直辖市人民政府教育主管部门提出，经同级农民负担监督管理部门审核，报省、自治区、直辖市人民政府批准，并报国务院农业行政主管部门和教育主管部门备案。

The proportion of rural and township-level school operating funds within the township pooling funds shall be proposed by the competent education department of the people's government of the province, autonomous region, or municipality directly under the Central Government, reviewed by the supervision and management department for farmers' burdens at the same level, reported to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval, and reported to the competent administrative department for agriculture and the competent education department of the State Council for record.

农村义务工，主要用于植树造林、防汛、公路建勤、修缮校舍等。按标准工日计算，每个农村劳动力每年承担五至十个农村义务工。

Rural compulsory labor shall be mainly used for afforestation, flood control, road construction and maintenance, and school building repairs. Calculated in standard workdays, each rural laborer shall bear five to ten rural compulsory labor days per year.

因抢险救灾，需要增加农村义务工的，由当地人民政府统筹安排。

If additional rural compulsory labor is needed due to emergency rescue and disaster relief, the local people's government shall make overall arrangements.

劳动积累工，主要用于农田水利基本建设和植树造林。按标准工日计算，每个农村劳动力每年承担十至二十个劳动积累工。有条件的地方，经县级以上人民政府批准，可以适当增加。劳动积累工应当主要在农闲期间使用。

Labor accumulation work shall be mainly used for capital construction of farmland and water conservancy and afforestation. Calculated in standard workdays, each rural laborer shall bear ten to twenty labor accumulation work days per year. In places where conditions permit, with the approval of the people's government at or above the county level, the number may be appropriately increased. Labor accumulation work shall mainly be carried out during the slack farming season.

村提留和乡统筹费主要按农民从事的产业和经济收入承担。

Village levies and township pooling fees shall be borne mainly according to the industry and economic income of farmers.

承包耕地的农民按其承包的耕地面积或者劳动力向其所属的集体经济组织缴纳村提留和乡统筹费。

Farmers who contract cultivated land shall pay village levies and township pooling fees to their collective economic organization according to the area of cultivated land contracted or labor force.

经营个体工商业和私营企业的，应在税后按经营所在地规定的提取比例，缴纳村提留和乡统筹费，但不计算在本条例第六条规定的限额比例之内。

Those engaged in individual industrial and commercial businesses and private enterprises shall pay village levies and township pooling fees after tax at the proportion stipulated by the locality where they operate, but such payments shall not be counted within the proportional limits stipulated in Article 6 of these Regulations.

对收入水平在本村平均线以下的革命烈军属、伤残军人、失去劳动能力的复员退伍军人和特别困难户，经村集体经济组织成员大会或者成员代表会议讨论评定，适当减免村提留。

For revolutionary martyrs' families, disabled servicemen, demobilized and retired soldiers who have lost the ability to work, and particularly impoverished households whose income level is below the village average, village levies may be appropriately reduced or exempted after discussion and evaluation by the village collective economic organization members' meeting or members' representative meeting.

乡人民政府评定的贫困村，经村集体经济组织提出申请，乡农民负担监督管理部门审核、乡人民政府同意，报乡人民代表大会审议通过，可以适当核减乡统筹费。

For impoverished villages evaluated by the township people's government, upon application by the village collective economic organization, review by the township farmers' burden supervision and management department, consent by the township people's government, and submission to the township people's congress for deliberation and approval, township pooling fees may be appropriately reduced.

农村义务工和劳动积累工以出劳为主，本人要求以资代劳的，须经村集体经济组织批准。

Rural voluntary labor and accumulation labor shall be mainly provided in the form of labor. If a person requests to substitute labor with cash, approval from the village collective economic organization is required.

对因病或者伤残不能承担农村义务工、劳动积累工的，经村集体经济组织成员大会或者成员代表会议讨论通过，可以减免。

For those who cannot undertake rural voluntary labor or accumulation labor due to illness or disability, exemptions may be granted after discussion and approval by the village collective economic organization members' meeting or members' representative meeting.

村提留和乡统筹费，实行全年统算统收制度，由村集体经济组织和乡人民政府组织收取。

Village levies and township pooling fees shall be subject to an annual unified accounting and collection system, and shall be collected by the village collective economic organization and the township people's government.

村提留，由村集体经济组织每年年底作出当年决算方案并提出下一年度预算方案，经村集体经济组织成员大会或者成员代表会议讨论通过，报乡人民政府备案。讨论通过的预、决算方案，应当张榜公布，接受群众监督。

For village levies, the village collective economic organization shall prepare the final accounts for the current year and the budget for the next year at the end of each year. These shall be discussed and approved by the village collective economic organization members' meeting or members' representative meeting, and reported to the township people's government for record. The approved budget and final accounts shall be publicly posted to accept public supervision.

村民委员会应当对村提留的收取和使用实施监督。

The villagers' committee shall supervise the collection and use of village levies.

乡统筹费，由乡人民政府商乡集体经济组织每年年底作出当年决算方案并编制下一年度预算方案，经乡人民代表大会审议通过后，连同本乡范围内的村提留预算方案，一并报县级人民政府农民负担监督管理部门备案。讨论通过后的乡统筹费预、决算方案，应当张榜公布，接受群众监督。

For township pooling fees, the township people's government, in consultation with the township collective economic organization, shall prepare the final accounts for the current year and the budget for the next year at the end of each year. After deliberation and approval by the township people's congress, these shall be submitted together with the village levy budget within the township to the county-level people's government farmers' burden supervision and management department for record. The approved township pooling fee budget and final accounts shall be publicly posted to accept public supervision.

乡统筹费属于集体经济组织范围内全体农民所有，主要用于本乡民办公助事业，不得混淆和改变乡统筹费的集体资金性质和用途。

Township pooling fees belong to all farmers within the collective economic organization and are mainly used for public welfare undertakings run by the township with public assistance. The nature and purpose of township pooling fees as collective funds shall not be confused or changed.

对村提留和乡统筹费，应当实行严格的财务管理制度。集体经济组织应当对村提留和乡统筹费的使用实行内部审计监督制度。

Strict financial management systems shall be implemented for village levies and township pooling fees. Collective economic organizations shall implement internal audit supervision systems for the use of village levies and township pooling fees.

农村义务工和劳动积累工，由乡人民政府商村集体经济组织提出用工计划，经乡人民代表大会审议通过后执行，年终由村集体经济组织张榜公布用工情况，接受群众监督。

For rural voluntary labor and accumulation labor, the township people's government, in consultation with the village collective economic organization, shall propose a labor plan. After deliberation and approval by the township people's congress, the plan shall be implemented. At the end of the year, the village collective economic organization shall publicly post the labor usage to accept public supervision.

面向农民的行政事业性收费，其项目设置、标准的制定和调整，须经省、自治区、直辖市以上人民政府财政、物价主管部门会同农民负担监督管理部门批准，重要项目须经国务院或者省、自治区、直辖市人民政府批准。

For administrative fees charged to farmers, the establishment of items and the formulation and adjustment of standards must be approved by the finance and price authorities under the people's government at or above the provincial, autonomous region, or municipality level, in conjunction with the farmers' burden supervision and management department. Important items must be approved by the State Council or the people's government at the provincial, autonomous region, or municipality level.

向农民集资，必须在法律、法规和国务院有关政策允许的范围内进行，并遵循自愿、适度、出资者受益、资金定向使用的原则。集资项目的设置和范围的确定，须经省、自治区、直辖市以上人民政府计划主管部门会同财政主管部门、农民负担监督管理部门批准，重要项目须经国务院或者省、自治区、直辖市人民政府批准。

Fundraising from farmers must be conducted within the scope permitted by laws, regulations, and relevant State Council policies, and shall follow the principles of voluntariness, moderation, benefit to the contributors, and targeted use of funds. The establishment of fundraising items and the determination of scope must be approved by the planning authority under the people's government at or above the provincial, autonomous region, or municipality level, in conjunction with the finance authority and the farmers' burden supervision and management department. Important items must be approved by the State Council or the people's government at the provincial, autonomous region, or municipality level.

在农村建立各种基金，须经国务院财政主管部门会同农民负担监督管理部门和有关主管部门批准，重要项目须经国务院批准。

The establishment of various funds in rural areas must be approved by the finance authority under the State Council in conjunction with the farmers' burden supervision and management department and relevant competent authorities. Important funds must be approved by the State Council.

向农民发放牌照、证件和簿册，必须依照法律、法规的规定或者经省、自治区、直辖市以上人民政府批准。

Issuing licenses, certificates, and booklets to farmers must be in accordance with laws and regulations or approved by the people's government at or above the provincial, autonomous region, or municipality level.

向农民发放牌照、证件和簿册，只准收取工本费。

When issuing licenses, certificates, and booklets to farmers, only the cost of production may be charged.

向农民发行有价证券、报刊和书籍，应当遵循自愿原则，任何单位不得摊派。

Issuing negotiable securities, newspapers, periodicals, and books to farmers shall follow the principle of voluntariness; no unit may apportion them.

组织农民参加保险，应当遵守法律、法规的规定。

Organizing farmers to participate in insurance shall comply with the provisions of laws and regulations.

严禁非法对农民罚款和没收财物。

Illegal fines and confiscation of property from farmers are prohibited.

国家机关工作人员在农村执行公务，所需经费不得向农民和集体经济组织摊派。

When state organ staff perform official duties in rural areas, the required expenses shall not be apportioned to farmers or collective economic organizations.

企业、事业单位为农民和集体经济组织提供经济、技术、劳务、信息等服务，应当遵循自愿原则。收取服务费用，应当按照国家有关规定执行。

When enterprises and institutions provide economic, technical, labor, or information services to farmers and collective economic organizations, the principle of voluntariness shall be followed. Service fees shall be charged in accordance with relevant state regulations.

任何行政机关、事业单位在农村设置机构或者配备人员，所需经费不得向农民和集体经济组织摊派。

Any administrative organ or institution that sets up an organization or assigns personnel in rural areas shall not apportion the required funds to farmers or collective economic organizations.

任何单位和个人都有权举报违反本条例的行为。农民负担监督管理部门和有关主管部门接到举报后，必须及时查处或者提请同级人民政府依法处理。

Any unit or individual has the right to report violations of these Regulations. Upon receiving a report, the farmer burden supervision and management department and the relevant competent department must promptly investigate and handle the matter, or submit it to the people's government at the same level for handling according to law.

有下列事迹之一的单位和个人，可以由人民政府给予表彰或者奖励：

Units or individuals with one of the following deeds may be commended or rewarded by the people's government:

(一)严格执行本条例规定，切实减轻农民负担的；

(1) Strictly implementing the provisions of these Regulations and effectively reducing the burden on farmers;

(二)在农民负担监督管理工作中，认真履行本条例规定职责，成绩显著的；

(2) In the supervision and management of farmer burdens, conscientiously fulfilling the duties stipulated in these Regulations with outstanding results;

(三)检举、揭发向农民乱收费、乱集资、乱罚款和各种摊派行为，有突出贡献的。

(3) Reporting or exposing arbitrary charges, unauthorized fund-raising, arbitrary fines, and various apportionments to farmers, with outstanding contributions.

违反本条例规定设置的收费、集资和基金项目，由农民负担监督管理部门或者有关部门报请同级人民政府予以撤销。

Charges, fund-raising, and fund projects established in violation of these Regulations shall be revoked by the farmer burden supervision and management department or the relevant competent department upon reporting to the people's government at the same level.

违反本条例规定向农民和集体经济组织收费、集资和进行各种摊派的，由农民负担监督管理部门或者有关部门报请同级人民政府责令如数退还非法收取的款物。

For charging, fund-raising, or making various apportionments to farmers and collective economic organizations in violation of these Regulations, the farmer burden supervision and management department or the relevant competent department shall report to the people's government at the same level to order the full refund of the illegally collected money and goods.

违反本条例和国务院有关规定增加的农村义务工和劳动积累工，经乡农民负担监督管理部门核实，由乡人民政府在下一年度用工计划中扣减，或者由用工单位按标准工日给予农民出工补贴。

For rural compulsory labor and labor accumulation increased in violation of these Regulations and relevant State Council provisions, after verification by the township farmer burden supervision and management department, the township people's government shall deduct them from the labor plan for the next year, or the employing unit shall provide farmers with work subsidies at the standard workday rate.

对违反本条例规定的单位负责人和直接责任人员，由农民负担监督管理部门提请上述人员所在单位或者有关主管机关给予行政处分。

For the person in charge of the unit and the directly responsible personnel who violate these Regulations, the farmer burden supervision and management department shall request the unit to which the said personnel belong or the relevant competent authority to impose administrative sanctions.

对检举、揭发、控告和抵制向农民乱收费、乱集资、乱罚款和进行各种摊派的单位和人员打击报复，属于违反《中华人民共和国行政监察条例》的，由行政监察机关依法处理；属于违反《中华人民共和国治安管理处罚条例》的，由公安机关依法处罚；构成犯罪的，由司法机关依法追究刑事责任。

Retaliation against units or personnel who report, expose, accuse, or resist arbitrary charges, unauthorized fund-raising, arbitrary fines, and various apportionments to farmers shall be handled by the administrative supervision organ according to law if it violates the Regulations of the People's Republic of China on Administrative Supervision; if it violates the Regulations of the People's Republic of China on Public Security Administration Punishments, it shall be punished by the public security organ according to law; if it constitutes a crime, the judicial organ shall pursue criminal responsibility according to law.

各省、自治区、直辖市可以根据本条例，结合本地的实际情况，制定实施细则。

All provinces, autonomous regions, and municipalities directly under the Central Government may formulate implementation rules based on these Regulations and in light of local actual conditions.

本条例由国务院农业行政主管部门负责解释，并组织实施。

These Regulations shall be interpreted by the competent administrative department of agriculture of the State Council, which shall also organize their implementation.

本条例自发布之日起施行。

These Regulations shall come into force as of the date of promulgation.