Foreword
The Flood Control Law of the People’s Republic of China was adopted at the 27th Meeting of the Standing Committee of the Eighth National
People’s Congress on August 29, 1997, and promulgated by Order No. 88 of the President of the People’s Republic of China on August
29, 1997.
Chapter I General Provisions
Article 1 This Law is enacted with a view to preventing and controlling flood, taking precautions against and alleviating calamities by flood
and waterlogging, maintaining the safety of people’s lives and property, and safeguarding the smooth progress of the socialist modernization
construction.
Article 2 The work for flood control shall observe the principles of unified planning, overall consideration, focusing on prevention, integrated
measures for treatment and subordinating local interests to general interests.
Article 3 The construction if flood control works should be incorporated into the national economic and social development plan.
Flood control funds shall be raised according to the principle of combining government input with rational payment by beneficiaries.
Article 4 The exploration and protection of water resources should be subject to the overall arrangements for flood control and observe the
principle of combining the promotion of advantages with the elimination of disadvantages.
The control of rivers and lakes and the construction of flood control works should conform to the comprehensive plans for river basins
and be integrated with the comprehensive exploration of water resources in river basins.
The comprehensive plans referred to in this Law mean those for the exploration of water resources and the prevention and control of
water disasters.
Article 5 The work for flood control shall be carried out in the light of river basins or administrative areas and according to a system by
which unified planning shall be implemented at different levels and consideration given to the administration of river basins as
well as the administration of administrative areas.
Article 6 All units and individuals shall have the obligations to protect flood control works and to take part in flood control and flood fighting
according to law.
Article 7 People’s governments at all levels should intensify the unified leadership over the work for flood control, organize departments
and units concerned, mobilize social forces, depend on scientific and technological progress, harness rivers and lakes in a planned
way and take measures to enforce the construction of flood control works in order to consolidate and enhance flood control capacity.
People’s governments at all levels should organize departments and units concerned and mobilize social forces to ensure flood control
and flood fighting and reconstruction and relief work after flood or waterlogging calamities.
People’s governments at all levels should lend support to flood storage and detention areas and provide compensations and aids according
to the state provisions after flood storing and detaining.
Article 8 The water conservancy administrative department under the State Council shall, under the leadership of the State Council, be responsible
for routine duties of organization, coordination, supervision and guidance for flood control nationwide. River basins administrative
agencies set up by the water conservancy administrative department under the State Council for major. rivers and lakes as designated
by the state shall perform duties of coordination, supervision and administration of flood control within their jurisdiction as provided
for by laws and administrative regulations and authorized by the water conservancy administrative department under the State Council.
The construction administrative department and other relevant departments under the State Council shall, under the leadership of the
State Council, be responsible for relevant work of flood control within their scope of powers and duties. Water conservancy administrative
department s under local people’s governments at or above the county level shall, under the leadership of the people’s governments
at the same level, be responsible for routine duties of organization, coordination, supervision and guidance for flood control within
their respective administrative areas. Construct ion administrative departments and other relevant administrative departments under
local people’s governments at or above the county level shall, under the leadership of the people’s governments at the same level,
be responsible for relevant work of flood control within their scope of powers and duties.
Chapter II Flood Control Planning
Article 9 Flood control planning refers to the overall arrangement for the prevention and control of flood and waterlogging calamities in a
certain river basin, river course or region, including river bas in flood control planning for major rivers and lakes designated
by the state, flood control planning of other rivers, river courses and lakes as well as regional flood control planning.
Flood control planning should be subject to the comprehensive planning of a certain river basin or region. Regional flood control
planning should be subject to the flood control planning for a certain river basin.
Flood control planning constitutes the bas is for the control of rivers and lakes and the construction of flood control works.
Article 10 Flood control planning for major rivers and lakes designated by the state shall, in accordance with comprehensive river basin planning
for these rivers and lakes, be formulated by the water conservancy administrative department under the State Council in conjunction
with other relevant departments and the people’s government(s) of the province(s), autonomous region(s) and municipality(s) concerned
directly under the Central Government, and submitted to the State Council for approval.
Flood control planning for other rivers, river courses and lakes or regional flood control planning shall, separately in accordance
with comprehensive river bas in planning and comprehensive regional planning, be formulated by water conservancy administrative department
s under local people’s governments at or above the county level in conjunction with other relevant departments or regions, submitted
to the people’s governments at the same level for approval and then submitted to the water conservancy administrative departments
under the people’s governments at the next higher level for the record. Flood control planning for rivers, river courses or lakes
involving two or more provinces , autonomous regions and municipalities directly under the Central Government shall be drafted by
the administrative agency for the relevant river basin in conjunction with the water conservancy administrative departments and other
relevant departments under the people’s government(s) of the province(s), autonomous region(s) and municipality(s) directly under
the Central Government wherein the river, river course or lake drains water and, after the people’s government(s) of the province(s),
autonomous region(s) and municipality(s) involved directly under the Central Government examines it and comes up with comments, be
submitted to the water conservancy administrative department under the State Council for approval.
Urban flood control planning shall, in accordance with the river basin flood control planning and the regional flood control planning
of the people’s government at the next higher level, be formulated by the water conservancy administrative department, the construct
ion administrative department and other relevant administrative departments under the people’s government of a city which shall organize
those administrative departments in the formulation of the planning, and be included into the overall urban planning subject to approval
through the examination and approval procedures stipulated by the State Council. Amendment to flood control planning should be subject
to the approval from the original approval organ.
Article 11 The formulation of flood control planning should, following the principle of ensuring key projects and considering others at the
same time, and integrating flood control with drought fighting, engineering measures with non–engineering measures, take full account
of the flood–drought law, the relation of the upper and lower reaches and of both banks of a river, and the requirements for flood
control in the national economy, and be coordinated with the national land planning and the overall land use planning as well.
Flood control planning should include the protected objects, aims and tasks of flood control, flood control measures and act ion plans,
delimit the flooded area, the flood storage and detention area and the flood control protected area, and determine the principle
for use of the flood storage and detention area.
Article 12 Local people’s governments at or above the county level in coastal areas which are threatened by storm tides should include the prevention
of storm tides into the flood control planning within their respective areas , strengthen the construct ion of systems of anti–storm
tides works including seawalls (sea dykes), tidewater gates and coastal shelter–forest, and supervise the design and construct ion
of buildings and constructions that should meet the requirements for the prevention of storm tides.
Article 13 Local people’s governments at or above the county level in areas where mountain torrents may trigger landslides, collapses and mud–rock
flows and in other area where mountain torrents frequently occur should organize the departments in charge of geological and mineral
administration, water conservancy administrative department s and other relevant department s to conduct a general investigation
on hidden dangers of landslides, collapses and mud–rock flows, to delimit zones for focal control, and to take prevention and control
measures.
Distribution of cities, towns and other inhabited areas as well as factories , mines and trunk lines of railways and highways should
avert the threat of mountain torrents; for those having been built in places threatened by mountain torrents, precautions should
be taken.
Article 14 Local people’s governments concerned in areas liable to waterlogging such as plains, depressions, river networks and embankment areas,
valleys and basins should formulate planning for elimination and control of waterlogging, organize relevant departments and units
to take corresponding control measures, ,improve drainage systems, develop types and varieties of waterlogging-enduring crops and
take integrated measures for controlling flood and water logging, drought, saline and alkaline land.
People’s governments of cities and towns should strengthen the administration and construction of waterlogging drainage piping systems
and pumping stations in urban areas.
Article 15 The water conservancy administrative department under the State Council should, in conjunction with the relevant departments and
the people’s governments concerned of provinces, autonomous regions and municipalities directly under the Central Government, formulate
the planning for controlling estuaries in the Yangtze River, Yellow River, Pearl River, Liao River, Huai River and Hai River.
Reclaiming land from seawaters in estuaries mentioned in the preceding paragraph should conform to the planning for controlling estuaries.
Article 16 Land to be used for realignment of river courses as planned in flood control planning and land to be used for dykes in planned construction
projects may be delimited as planned reserve zones upon verification by the land administrative department and the water conservancy
administrative department in conjunction with the involved areas, and submitted for approval of the people’s government at or above
the county level within the scope of powers authorized by the State Council. If land within the planned reserve zones involves that
to be used in other projects, the land administrative department and the water conservancy administrative department should consul
t with departments concerned for verification of land.
The planned reserve zones should be announced upon delimitation according to the provisions of the preceding paragraph.
No industrial or mining facilities not related to flood control may be constructed within the planned reserve zones. If special circumstances
exist under which it is really necessary for state industrial and mining projects to occupy land within the planned reserve zones
mentioned in the preceding paragraph, approval should be obtained according to the procedures set by the state for capital construct
ion and consultations should be made with the relevant water conservancy administrative department.
Land to be used for expanding or exploring man–made floodwater drainage channels as determined in flood control planning may be delimited
as planned reserve zones to which the provisions in the preceding paragraph shall apply upon verification by the land administrative
department and the water conservancy administrative department of the people’s government at or above the provincial level in conjunction
with other relevant departments and regions and submitted for approval of the people’s government at or above the provincial level
within the scope of powers authorized by the State Council.
Article 17 Construction of flood control works or other hydraulic works and hydropower s tat ions in rivers and lakes should conform to the
requirements of flood control planning. Reservoirs should keep adequate storage capacity for flood control according to the requirements
of flood control planning.
When the feasibility study report for flood control works or other hydraulic works and hydropower stat ions stipulated in the preceding
paragraph is submitted for approval pursuant to the procedures set by the state for capital construction, a consent document for
planning issued by the relevant water conservancy administrative department which conforms to the requirements of flood control planning
should be enclosed as an appendix.
Chapter III Control and Prevention
Article l8 For the prevention and control of flood in rivers, attention should be paid to flood storage as well as to flood discharge.
The smooth drainage of floodwater should be ensured by giving full play to flood drainage capacity of river courses and flood redistribution
and storage functions of reservoirs, depressions and lakes, intensifying the protect ion of river courses and taking measures to
remove and dredge silt at regular intervals in line with local conditions.
For the prevent ion and control of flood in rivers, measures should be taken to protect and expand the coverage of forest, grass and
other vegetation in river basins, conserve water resources and intensify the comprehensive control of water and soil conservation
in river basins.
Article 19 In the realigning of river courses and building up construction projects for leading the river direction or protecting embankments,
full consideration should be given to the relations between the lower and upper reaches and between both sides of a river and the
planned realigning and leading line be followed.
The direction of a river shall not be changed at will.
Planned realigning and leading lines for major rivers designated by the state shall be worked out by river basin administrative agencies
and submitted to the water conservancy administrative department under the State Council for approval.
Planned realigning and leading lines for other rivers or river courses shall be worked out by water conservancy administrative departments
under local people’s governments at or above the county level and submitted to the people’s governments at the same level for approval.
Planned realigning and leading lines of rivers or river courses involving two or more provinces, autonomous, regions and municipalities
directly under the Central Government and of boundary river courses of provinces, autonomous regions and municipalities directly
under the Central Government shall, under the leadership of river basin administrative agencies concerned, be worked out by water
conservancy administrative departments under the people’s governments of provinces, autonomous regions and municipalities directly
under the Central Government of involved rivers or river courses and, after the people’s governments concerned examine the proposed
lines and come up with comments, submitted to the water conservancy administrative department under the State Council for approval.
Article 20 Where the realignment of river courses or lakes involves navigable waterways, full consideration should be given to the requirements
for navigation and views solicited in advance from the administrative departments for transportation.
The realignment of navigable waterways should conform to the safety requirements for flood control in rivers and lakes and views solicited
in advance from the water conservancy administrative departments.
The realignment of river courses in rivers which are suitable for bamboo and log rafting or in fishery water areas should take into
account the needs for bamboo and log water transportation and fishery development and views should be sought in advance from the
administrative departments for forestry and fishery. The bamboo and log rafting in river courses should not affect the safety of
flood passage and flood control works.
Article 21 The control of rivers and lakes shall follow the principle of unified control in line with water systems combined with control at
different levels in order to strength the protect ion and ensure the smooth passage.
Main courses of major rivers and lakes designated by the state, major river courses and lakes involving two or more provinces, autonomous
regions or municipalities directly under the Central Government, boundary rivers and lakes of provinces, ,autonomous regions or municipalities
directly under the Central Government as well as river courses and lakes which serve as national boundaries (borderlines ) shall,
according to the designation of the water conservancy administrative department under the State Council, be under the control of
river bas in administrative agencies and water conservancy administrative departments under the people’s government s of provinces,
autonomous regions and municipalities directly under the Central Government in the place where rivers and lakes are drained. Other
river courses and lakes shall, according to the designation of the water conservancy administrative department under the State Council
or its authorized agencies , be under the control of water conservancy administrative departments under local people’s governments
at or above the county level.
The scope of control for any river course or lake with embankments shall include the water area, sandbanks, beaches, the flood passage
area, the embankments and dyke protect ions between the embankments on both s ides. The scope of control for any river course or
lake without embankments shall include the water area, sandbanks, beaches and the flood passage area between the all-time high flood
levels or the designed flood levels.
The scope of river courses and lakes under direct control of river basin administrative agencies shall be delimited by river bas in
administrative agencies in conjunction with local people’s governments concerned at or above the county level in accordance with
the provisions of the preceding paragraph. The scope of control for other river courses and lakes shall be delimited by local people’s
governments concerned at or above the county level in accordance with the provisions of the preceding paragraph.
Article 22 The use of land and shore lines within the scope of control for any river course or lake should conform to the requirements for flood
discharge and water flow.
Within the scope of control for any river course or lake it is prohibited to construct buildings or structures impeding flood discharge,
dump garbage and waste residues or engage in activities affecting the stability of river f lows, harming the safety of banks and
embankments or other activities impeding flood discharge in river courses.
It is prohibited to plant trees or long-stalk crops impeding flood discharge in river courses used for flood discharge.
Restrict ions of speed should be imposed in river courses where navigation of ships may endanger the safety of embankments. Marks
for speed restrictions shall be set up upon the consultation between administrative departments for transportation and water conservancy.
Article 23 Enclosing a lake for cultivation is prohibited. Those reclaimed lakes should be put in order according to the standards set by the
state for flood control and restored from farmland in a planned way.
Enclosing river courses for cultivation is prohibited. If enclosure is really necessary, scientific authentication should be carried
out and on confirmation by the water conservancy administrative department that there is no impediment of flood discharge and water
flow, submitted to the people’s government at or above the provincial level for approval.
Article 24 Local people’s governments should in a planned way organize residents to move out of river courses for passage of floodwater.
Article 25 Administrative agencies for rivers and lakes shall organize the planting and maintenance of protective trees along banks and embankments.
Protective trees along banks and embankments shall not be felled without authorization. If anyone intends to fell them, he must obtain
the consent from administrative agencies for river courses and lakes, go through the formalities for a felling licence and complete
the task of regeneration and planting of trees a s required.
Article 26 For those bridges, approaches, wharves and other engineering structures across a river which seriously intercept or block water,
the water conservancy administrative department concerned may, according to the flood control standards, report to the people’s government
at or above the county level that will, within the scope of powers provided by the State Council, order the construction unit to
rebuild or dismantle them within a time limit.
Article 27 The construction of bridges, wharves, roads, ferries, pipelines, cables and engineering structures for tapping or draining water
which need to cut across rivers, through rivers or embankments, or to stand on rivers should conform to flood control standards,
shore lines planning, navigation requirements and other technical requirements, and shall not endanger the safety of embankments,
affect the stability of river conditions or impede the smooth passage of floodwater. Before the feasibility study report of the involved
project is to be submitted for approval according to the procedures set by the state for capital construction, the engineering construction
scheme included in the report should be subjected to the examination and approval of the relevant water conservancy administrative
department in accordance with the requirements for flood control as mentioned above.
If engineering structures mentioned in the preceding paragraph need to occupy land within the scope of control for any river course
or lake, or to cut across the space over any river course or lake, or to go through riverbeds, the construction unit should subject
the pos it ion and border of the engineering structures to the examination and approval of the relevant water conservancy administrative
department before completing the formalities for starting the projects according to law. In the arrangement for the construct ion
project, the position and border should be followed as approved by the water conservancy administrative department.
Article 28 The water conservancy administrative department shall have the right to inspect engineering structures constructed according to the
provisions of this Law within the scope of control for river courses or lakes. When the water conservancy administrative department
exercises inspect ion, the inspected should truthfully provide the information and materials concerned.
The acceptance of engineering structures mentioned in the preceding paragraph upon completion should be taken part in by the water
conservancy administrative department.
Chapter IV Administration of Flood Control Areas and Flood Control Works
Article 29 A flood control area means an area where floodwater is likely to inundate, which is classified as a flooded area, a flood storage
and detention area or a flood control protected area.
A flooded area means an area to which floodwater reaches without the protect ion of works.
A flood storage and detention area means a depression or a lake from outside embankments including flood–diversion mouths for temporarily
storing floodwater
A flood control protected area means an area protected by flood control works according to flood control standards.
The scope of a flooded area, a flood storage and detention area or a flood control protected area shall be delimited in the flood
control planning or the flood prevent ion scheme, reported to the people’s government at or above the provincial level according
to the scope of powers provided for by the State Council and if approved, announced to the public.
Article 30 People’s governments at all levels should, according to flood control planning, exercise administration of the use of land within
different flood control areas.
Article 31 Local people’s governments at all levels should strengthen leadership over the safety and construct ion work within flood control
areas and organize relevant departments and units to conduct flood control education among units and residents within flood control
areas, to popularize flood control know-how and to enhance their awareness of flood control.
They should, according to flood control planning and flood prevent ion schemes, establish and perfect the flood control system as
well as systems for hydrology, meteorology, communications, early warning and monitoring of flood and waterlogging in order to improve
the capability for flood control. They should organize units and residents within flood control areas to actively take part in flood
control work and take measures for flood control and flood evasion in the light of local conditions.
Article 32 People’s government s of provinces, autonomous regions and municipalities directly under the Central Government in places where flooded
areas or flood storage and detention areas are located should, as required by flood control planning, organize relevant departments
and units to formulate safety and construction work plans for flooded areas and flood storage and detention areas, to bring under
control population growth within flood storage and detention areas, to move residents in a planned way out of flood storage and detent
ion areas which are frequently in use, and to take other necessary safety and protective measures.
Regions and units directly benefiting from flood storage and detention areas should bear obligations of compensation and aid to flood
storage and detent ion areas as required by the state. The State Council and relevant people’s government s of provinces, autonomous
regions and municipalities directly under the Central Government should establish a system to support and give compensations and
aids to flood storage and detent ion areas.
The State Council and relevant people’s government s of provinces, autonomous regions and municipalities directly under the Central
Government may formulate measures for control of safety and construction within flooded areas and flood storage and detention areas
and measures for giving support, compensations and aids to flood storage and detention areas.
Article 33 Where a construct ion project not intended for flood control is to be carried out within a flooded area or a flood storage and detention
area, the possible impact of floodwater on the construct ion project and the possible impact of the construction project on flood
control should be assessed, a flood impact assessment report be provided and precautions be put forward.
When submitted for approval according to the procedures set by the state for capital construction, the feasibility study report of
the construction project should include the flood impact assessment report having been examined and approved by the relevant water
conservancy administrative department.
Flood impact assessment reports for oilfields, railways, highways, mines, power plants, telecommunications installations and pipelines
to be built within flood storage and detent ion areas should include flood control and flood evasion plans arranged by construction
units themselves. When the construction project is to be put into operation or use, their flood control works should pass the acceptance
by the water conservancy administrative department. Houses built within flood storage and detention areas shall have flat roofs.
Article 34 Flood control work should focus on large and medium–sized cities, trunk lines of major railways and highways as well as large–sized
key enterprises and their safety be guaranteed.
Cities, economic development zones, industrial and mining areas and important state agricultural production bases under the threat
of floodwater should be protected as key areas and necessary flood control works constructed. 1n urban construction, no one may,
without authorization, stuff or block up originally existing river courses, ditches, branching streams and waterlogging lakes, pools
or depressions, or demolish originally existing embankments used for flood control. If it is really necessary to stuff or block up
or demolish them, consent should be obtained from the water conservancy administrative department and the case be reported to the
people’s government of the city for approval.
Article 35 The scope of administration and protection of state–owned flood control works should be determined by people’s governments at or
above the county level according to the state provisions before the completion and acceptance of the projects according to the approved
design.
The scope of protect ion of collective–owned flood control works should be determined according to the provisions of people’s governments
of provinces, autonomous regions and municipalities directly under the Central Government Within the scope of protection of flood
control works, exploding, drilling wells, quarrying stones, collecting earth or other operations endangering the safety of flood
control works are prohibited.
Article 36 People’s governments at all levels should organize the relevant departments to intensify the regular inspection, supervision and
administration over dams of reservoirs. For those dams in danger which fail to conform to the designed flood standards and anti–earthquake
defence requirements, or have serious quality defects, the department in charge
The State Administration of Taxation
Circular of the State Administration of Taxation on some Policy-concerned Issues Concerning Tax Refund for Exported Goods
GuoShuiHan [1998] No.720
December 3, 1998
State taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities
separately listed on the State plan:
Recently, some issues occurring during the execution of the policy of export taxation refund has be reported by relevant regions,
after investigation, the following should be clarified:
I.
The formula (exempted or offset tax = offshore price of export goods * quote price of foreign exchange to RMB * refund rate – refund
fulfilled) listed in Article 1 of the Circular on Budget Management Concerning Tax Exemption, Offsetting and Refund(CaiYuZi [1998]
No.242) promulgated by the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China and in Article
4 of the Circular of the Ministry of Finance and the State Taxation Administration on Tax Exemption, Offsetting and Refund for Export
Goods of Productive Enterprises Enpost_titled to Foreign Business(CaiShuiZi [1997] No.50), only applies to export goods manufactured with
domestic materials or parts. As to the export goods of imported materials or parts, according to Supplementary Circular of the Ministry
of Finance and the State Administration of Taxation on Some Issues Concerning the Taxation of Export Goods (CaiShuiZi [1997] No.14)
and the document CaiShuiZi [1997] No.50, the price of imported materials or parts approved by the Customs should be detracted from
the offshore price while computing tax exemption or offsetting. The formula should be: tax exemption or offsetting = (offshore price
of export goods * quote price of foreign exchange to RMB – taxable price of imported materials or parts approved by the Customs)
* refund rate – refund fulfilled.
II.
The tax rate and refund rate mentioned in Paragraph 2 of Article 2 of the document coded CaiShuiZi [1997] No. 14 of the Ministry
of Finance and the State Administration of Taxation refer to the tax rate and refund rate for export goods.
III.
From now on, the tax rate for export coal shall be 40% of 13%, and specialized certificate of payment should be offered; accordingly,
the Circular of the Ministry of Finance and the State Administration of Taxation on the Restoration of Specialized Certificate of
Value-added Tax Payment for Export Goods(CaiShuiZi [1996] No.8), where it is provided that 3% specialized invoice of tax be offered,
shall be suspended from execution. Specialized certificate of added-value tax may be offered for mechanic and electric products sold
to refund-allowable enterprises winning a bidding by manufacturers, whether the bid winner is enpost_titled to export business or not.
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