Core Viewpoint - The Renewable Energy Development Fund is established to promote the development and utilization of renewable energy, increase energy supply, improve energy structure, and ensure energy security according to the Renewable Energy Law of the People's Republic of China [1][2]. Policy Basis - The primary legal framework is the Renewable Energy Law of the People's Republic of China [2]. - Key policy documents include the "Interim Measures for the Collection and Use of the Renewable Energy Development Fund" issued by the Ministry of Finance, National Development and Reform Commission, and National Energy Administration in 2011 [3]. Collection Scope - The renewable energy price surcharge is collected nationwide, excluding the Tibet Autonomous Region, on the sales volume of electricity after deducting agricultural production electricity [3]. - The sales volume subject to the surcharge includes electricity sold by provincial grid companies to users, electricity sold to foreign entities, and self-generated electricity by enterprises [3]. Collection Standards - The surcharge standard for the Xinjiang Uygur Autonomous Region is 1.5 cents per kilowatt-hour, while for other provinces (excluding Xinjiang and Tibet), it is 1.9 cents per kilowatt-hour [4]. - For residential electricity in provinces (excluding Tibet), the surcharge is 0.8 cents per kilowatt-hour [4]. Collection Methods - The surcharge is collected by grid companies on behalf of the tax authorities, with various notifications outlining the collection process and exemptions for distributed photovoltaic generation [5][6]. Collection Period - The renewable energy price surcharge is collected monthly, with grid companies required to report and pay by the 15th of each month [7]. Settlement and Reconciliation - Provincial grid companies must complete the annual reconciliation of the surcharge based on actual sales volume by the end of March of the following year [7]. Revenue Allocation - The revenue from the renewable energy price surcharge is classified under government budget income and is fully remitted to the central treasury [9].