社会抚养费征收管理办法 Measures for Administration of Collec

总理　朱镕基
二00二年八月二日

社会抚养费征收管理办法

第一条 为了规范社会抚养费的征收管理，维护计划生育基本国策，保护公民的合法权益，实现人口与经济、社会、资源、环境的协调发展，根据《中华人民共和国人口与计划生育法》（以下简称人口与计划生育法），制定本办法。

第二条 公民享有依法生育的权利，同时应当依法履行计划生育的义务，其生育行为应当符合人口与计划生育法的规定。

地方各级人民政府和县级以上各级人民政府计划生育行政部门应当采取综合措施，做好计划生育宣传教育、避孕节育服务等经常性工作，使本行政区域内公民的生育行为符合人口与计划生育法的规定。

第三条 不符合人口与计划生育法第十八条的规定生育子女的公民，应当依照本办法的规定缴纳社会抚养费。

社会抚养费的征收标准，分别以当地城镇居民年人均可支配收入和农村居民年人均纯收入为计征的参考基本标准，结合当事人的实际收入水平和不符合法律、法规规定生育子女的情节，确定征收数额。社会抚养费的具体征收标准由省、自治区、直辖市规定。

任何单位和个人不得违反法律、法规的规定擅自增设与计划生育有关的收费项目，提高社会抚养费征收标准。

第四条 社会抚养费的征收，由县级人民政府计划生育行政部门作出书面征收决定；县级人民政府计划生育行政部门可以委托乡（镇）人民政府或者街道办事处作出书面征收决定。

第五条 不符合人口与计划生育法第十八条规定生育子女的流动人口的社会抚养费的征收，按照下列规定办理：

（一）当事人的生育行为发生在其现居住地的，由现居住地县级人民政府计划生育行政部门按照现居住地的征收标准作出征收决定；

（二）当事人的生育行为发生在其户籍所在地的，由户籍所在地县级人民政府计划生育行政部门按照户籍所在地的征收标准作出征收决定；

（三）当事人的生育行为发生时，其现居住地或者户籍所在地县级人民政府计划生育行政部门均未发现的，此后由首先发现其生育行为的县级人民政府计划生育行政部门按照当地的征收标准作出征收决定。

当事人在一地已经被征收社会抚养费的，在另一地不因同一事实再次被征收社会抚养费。

第六条 社会抚养费的征收决定，自送达当事人之日起生效。当事人应当自收到征收决定之日起30日内一次性缴纳社会抚养费。

当事人一次性缴纳社会抚养费确有实际困难的，应当自收到征收决定之日起30日内向作出征收决定的县级人民政府计划生育行政部门提出分期缴纳的书面申请，并提供有关证明材料。县级人民政府计划生育行政部门应当自收到当事人的申请之日起30日内作出批准或者不批准分期缴纳的决定，并书面通知当事人。

征收社会抚养费，应当向当事人出具由省、自治区、直辖市人民政府财政部门统一印制的社会抚养费收据。

第七条 社会抚养费的具体征收、缴纳方式，由省、自治区、直辖市根据当地实际情况规定。

第八条 当事人未在规定的期限内缴纳社会抚养费的，自欠缴之日起每月加收欠缴社会抚养费的千分之二的滞纳金；仍不缴纳的，由作出征收决定的计划生育行政部门依法申请人民法院强制执行。

第九条 当事人对征收决定不服的，可以依法申请行政复议或者提起行政诉讼。

行政复议或者行政诉讼期间，征收决定不停止执行；但是，行政复议法、行政诉讼法另有规定的除外。

第十条 社会抚养费及滞纳金应当全部上缴国库，按照国务院财政部门的规定纳入地方财政预算管理；任何单位和个人不得截留、挪用、贪污、私分。

计划生育工作必要的经费，由各级人民政府财政予以保障。

第十一条 县级以上人民政府计划生育、财政、计划（物价）、审计、监察等部门，应当加强对社会抚养费征收管理工作的监督、检查。

第十二条 当事人所在单位或者村民委员会、城市居民委员会，应当依法配合做好社会抚养费的征收工作。

第十三条 违反法律、法规的规定，擅自增设与计划生育有关的收费项目或者擅自提高社会抚养费征收标准的，依照《违反行政事业性收费和罚没收入收支两条线管理规定行政处分暂行规定》处理。

第十四条 截留、挪用、贪污、私分社会抚养费的，依照刑法关于贪污罪、挪用公款罪、私分国有资产罪的规定，依法追究刑事责任；尚不够刑事处罚的，对直接负责的主管人员和其他直接责任人员依法给予降级、撤职或者开除的行政处分。

第十五条 本办法自2002年9月1日起施行。

Measures for Administration of Collection of Social Maintenance Fees（Promulgated by Decree No. 357 of the State Council of the People's Republic of China on August 2, 2002, and effective as of September 1, 2002）

Article 1These Measures are formulated in accordance with the Population and Family Planning Law of the People's Republic of China （hereinafter referred to as the Population and Family Planning Law）, for the purpose of regularizing the administration of the collection of social maintenance fees, upholding the fundamental national policy on family planning, protecting the legitimate rights and interests of citizens and achieving a coordinated development between population on the one side and the economy, society, resources and environment on the other.

Article 2Citizens have the right to childbearing according to law and shall also perform the obligation to practice family planning in conformity with law, with their childbearing acts in line with the provisions of the Population and Family Planning Law.

The local people's governments at various levels and the family planning administrative departments of the people's governments at or above the county level shall adopt integrated measures to accomplish well in regular publicity and education and contraceptive services, etc. for family planning, so as to ensure that the childbearing acts of the citizens in their respective administrative areas shall conform with the provisions of the Population and Family Planning Law.

Article 3Those citizens who bear children out of line with the provisions of Article 18 of the Population and Family Planning Law shall pay social maintenance fees according to the provisions of these Measures.

The standards for the collection of social maintenance fees shall mainly be based upon the reference standard of the urban residents' annual per capita disposable income and the rural residents' annual per capita net income in their respective localities, and the collection amounts shall be determined in the light of actual income levels of the persons and their specific circumstances for having children out of line with the provisions of the relevant laws and regulations. The provinces, autonomous regions and municipalities directly under the Central Government shall lay down their own specific standards for the collection of social maintenance fees.

No institution or individual shall be allowed, in violation of the provisions of the laws and regulations, to presumptuously impose any additional items of charge related to family planning and raise the standards for the collection of social maintenance fees without authorization.

Article 4The family planning administrative departments of the people's governments at the county level shall make written decisions on the collection of social maintenance fees; the family planning administrative departments of the people's governments at the county level may also authorize the people's governments of towns or townships or subdistrict offices to make written decisions on the collection.

Article 5Social maintenance fees from the floating population, who bear children out of line with the provisions of Article 18 of the Population and Family Planning Law, shall be collected in accordance with the following rules:

（1） If the childbearing act of the person occurs in his present place of residence, the decision on such a collection shall be made, according to the local collection standards, by the family planning administrative department of the people's government at the county level in the locality where the person has his residence at present.

（2） If the childbearing act of the person occurs in his place of permanent residence registration, the decision on such a collection shall be made, according to the local collection standards, by the family planning administrative department of the people's government at the county level in the locality where the person has his permanent residence registration.

（3） If the childbearing act of the person occurs and such an act is not discovered by the family planning administrative department of the people's government at the county level either in the locality where he has his residence at present or the locality where he has his permanent residence registration, then the decision on such a collection shall be made later on, according to the local collection standards, by the family planning administrative department of the people's government at the county level that first discovers his childbearing act.

If a social maintenance fee has been collected from the person in one place, it shall not be collected again for the same reason in another place.

Article 6A decision on collecting a social maintenance fee shall be effective from the date of serving it on the person. The person shall pay the social maintenance fee on a lump-sum basis within 30 days from the date of receiving the decision on the collection.

When having actual difficulties in paying the social maintenance fee on a lump-sum basis, the person shall, within 30 days from the date of receiving the decision on the collection, submit a written application of payment in installments along with the relevant evidence to the family planning administrative department of the people's government at the county level that made the aforesaid decision. The family planning administrative department of the people's government at the county level shall, within 30 days from the date of receiving the application, make a decision on whether to approve or not to approve the payment in installments and notify the person in writing.

Upon collecting a social maintenance fee, it is required to issue to the person a receipt for the social maintenance fee, which is printed uniformly by the finance department of the people's government of a province, an autonomous region or a municipality directly under the Central Government.

Article 7The specific methods for collecting social maintenance fees and the relevant procedures thereof shall be specified, in the light of the local actual conditions, by each province, autonomous region or municipality directly under the Central Government.

Article 8A surcharge fine on a monthly basis at the rate of 0.2% of the unpaid social maintenance fee shall be imposed upon the person who fails to pay the social maintenance fee within the prescribed time limit from the date of his payment becoming overdue; if he still fails to pay the fee, the family planning administrative department that makes the decision on such a collection shall file an application with the people's court for compulsory enforcement according to law.

Article 9If refusing to obey the decision on the collection, the person may apply for administrative reconsideration or bring an administrative suit according to law.

In the course of an administrative reconsideration or administrative suit, the enforcement of the decision on the collection shall not be suspended, except those otherwise prescribed by the administrative reconsideration law or the administrative procedure law.

Article 10The social maintenance fees with relevant surcharge fines shall all be handed over to the State Treasury and integrated into the local budget administration in accordance with the rules laid down by the finance department of the State Council; no institution or individual shall withhold, misappropriate, embezzle or privately divide them.

The necessary funds for family planning shall be guaranteed by the finance of the people's governments at various levels.

Article 11The family planning, finance, planning （price control）, auditing, supervision and other relevant departments of the people's governments at or above the county level shall strengthen their supervision and inspection of the administration of the collection of social maintenance fees.

Article 12The units or the rural villagers' committees or urban residents' committees, that the persons belong to, shall help to accomplish well in the collection of social maintenance fees according to law.

Article 13Those who, in violation of the provisions of laws and regulations, presumptuously impose additional items of charge related to family planning or raise the standards for the collection of social maintenance fees without authorization, shall be punished in accordance with the Interim Provisions on Administrative Sanctions against Violations of the Provisions on the Two-channel Management of the Receipts and Disbursements of Administrative Charges, Fines and Confiscation Income.

Article 14Those who withhold, misappropriate, embezzle or divide up social maintenance fees in secret shall be investigated for their criminal liability according to the criminal law on crimes of embezzlement, crimes of misappropriation of public funds and crimes of dividing up State-owned assets in secret; in case of their violation not yet constituting a criminal punishment, an administrative sanction shall be given to the persons in charge directly responsible and other persons directly responsible by demoting them, removing them from their official posts or even expelling them from public employment according to law.

Article 15These Measures shall be effective as of September 1, 2002.