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第一条铁路建设基金是指经国务院批准征收的等门用于铁路建设的政府性基金。第二条铁路建设基金必须严格按照国家规定的范围和标准收取,未经国务院批准,不准任意调整。第三条铁路建设基金由铁路运输企业在核收铁路货物运费时一并核收,在运费收款凭证中应注明铁路建设基金的征收标准和征收金额,并纳入铁路运输企业运输收入中单独核算。第四条铁路建设基金纳入政府性基金预算管理,专款专用,年终结余结转下年度继续使用。
Article 1 The railway construction fund refers to the government funds approved by the State Council and used for railway construction. Article 2 Railway construction funds must be collected in strict accordance with the scope and standards stipulated by the state and shall not be arbitrarily adjusted without the approval of the State Council. Article 3 The railway construction funds shall be checked and accepted by the railway transportation enterprises when the freight of railway freight is checked and the collection standards and levies of the railway construction funds shall be indicated in the freight receipts and receipts and shall be included in the transportation revenue of the railway transport enterprises separately Accounting. Article 4 The railway construction funds shall be included in the budget management of the government funds, earmarking only, and the balance of the year-end shall be carried forward for the next year.