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第一条邮电附加费是指经省级以上人民政府批准开征的,专项用于邮电通信建设的政府性基金。第二条邮电附加费由邮电通信企业向用户收取邮电业务资费时一并收取,邮电通信企业应在收费单据上注明邮电附加费的征收金额。具体征收范围、征收标准按国家和省、自治区、直辖市人民政府有关规定执行。第三条邮电附加费纳入政府性基金预算管理,专款专用,年末结余可结转下年使用。在1997年国家预算收入科目“工业交通部门基金收入
Article 1 The postal surcharge refers to the government fund specifically approved for the construction of posts and telecommunications in the light of the approval of the people’s government at or above the provincial level. Article 2 The postal and telecommunications surcharge shall be collected by the post and telecommunication enterprises when collecting the post and telecommunications service charges from the users. The post and telecommunication enterprises shall indicate the levied amount of postal and telecommunications surcharges on the charging documents. Specific scope of the collection, collection standards according to the state and provinces, autonomous regions and municipalities People’s Government to implement the relevant provisions. Article 3 The postal surcharge shall be included in the budget management of the government funds, earmarking only, and the year-end balance can be carried forward to the next year for use. In 1997 the state budget revenue subject ”industrial transportation sector fund income