Basic Situation - In 2010, to promote the development of nuclear power, the Ministry of Finance, National Development and Reform Commission, and Ministry of Industry and Information Technology issued the "Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund," effective from October 1, 2010 [2] - In 2017, the National People's Congress passed the "Nuclear Safety Law," which mandates that operating units of nuclear facilities must pay for spent fuel treatment and disposal according to national regulations [2] - In 2018, the Ministry of Finance announced that starting January 1, 2019, the collection of the spent fuel treatment and disposal fund would be transferred to the tax authorities [2] Policy Basis - The primary legal basis is the "Nuclear Safety Law of the People's Republic of China" [3] - Key documents include: 1. "Notice on the Issuance of the Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund" [3] 2. "Notice on the Transfer of Non-Tax Revenue Projects to Tax Authorities" [3] 3. "Announcement on the Management Responsibilities for Non-Tax Revenue Projects" [3] Collection Scope - The fund must be paid by nuclear power plants that have operated commercial pressurized water reactor units for more than five years [4] Collection Standard - The spent fuel treatment and disposal fund is collected based on the actual on-grid sales electricity of the nuclear power plant, with a standard rate of 0.026 yuan per kilowatt-hour [5] Budget Management - The spent fuel treatment and disposal fund is classified as a government fund, with all revenue submitted to the central treasury. It is included in the "Government Fund Budget Revenue" under the specific category for this fund [6]