Hong Kong


BILLS OF EXCHANGE ORDINANCE
　(CHAPTER 19)
　ARRANGEMENT OF SECTIONS
　　
　　ion
　　I　　　　PRELIMINARY PROVISIONS
　　hort title
　　nterpretation
　　II　　　 BILLS OF EXCHANGE
　　and Interpretation
　　efinition of bill of exchange
　　nland and foreign bills
　　ffect where different parties to bill are the same person
　　ddress to drawee
　　ertainty required as to payee
　　hat bills are negotiable
　　um payable
　　Bill payable on demand
　　Bill payable at future time
　　Omission of date in bill payable after date
　　Ante-dating and post-dating
　　Computation of time of payment
　　Referee in case of need
　　Optional stipulations by drawer or indorser
　　Definition and requisites of acceptance
　　Time for acceptance
　　General and qualified acceptance
　　Inchoate instruments
　　Delivery
　　city and authority of parties
　　Capacity of parties
　　Signature essential to liability
　　Forged or unauthorized signature
　　Procuration signature
　　Person signing as agent or in representative capacity
　　Corporate signatures
　　ideration for bill
　　Value and holder for value
　　Accommodation party
　　Holder in due course
　　Presumption of value and good faith
　　
　　tiation of bill
　　Negotiation of bill
　　Requisites of valid indorsement
　　Conditional indorsement
　　Indorsement in blank and special indorsement
　　Restrictive indorsement
　　Negotiation of overdue or dishonoured bill
　　Negotiation of bill to party already liable thereon
　　Rights and powers of holder
　　ral duties of the holder
　　When presentment for acceptance is necessary
　　Time for presenting bill payable after sight
　　Rules as to presentment for acceptance, and excuses for non-
　　entment
　　Non-acceptance
　　Dishonour by non-acceptance and its consequences
　　Duties as to qualified acceptances
　　Rules as to presentment for payment
　　Excuses for delay or non-presentment for payment
　　Dishonour by non-payment
　　Notice of dishonour and effect of non-notice
　　Rules as to notice of dishonour
　　Excuses for non-notice and delay
　　Noting or protest of bill
　　Duties of holder as regards drawee or acceptor
　　ilities of parties
　　Funds in hands of drawee
　　Liability of acceptor
　　Liability of drawer or indorser
　　Stranger signing bill liable as indorser
　　Measure of damages against parties to dishonoured bill
　　Transferor by delivery and transferee
　　harge of bill
　　Payment in due course
　　Banker paying demand draft whereon indorsement is forged
　　Acceptor the holder at maturity
　　Express waiver
　　Cancellation
　　Alteration of bill
　　ptance and payment for honour
　　Acceptance for honour supra protest
　　Liability of acceptor for honour
　　Presentment to acceptor for honour
　　Payment for honour supra protest Lost instrument
　　Holder's right to duplicate of lost bill
　　Action on lost bill
　　in a set
　　Rules as to bill in set
　　lict of laws
　　Rules where laws conflict
　　
　　III　　　CHEQUES ON A BANKER
　　Definition of cheque
　　Presentment of cheque for payment
　　Revocation of banker's authority Crossed cheques
　　Definition of general and special crossings
　　Crossing by drawer or after issue
　　Crossing a material part of cheque
　　Duties of banker as to crossed cheque
　　Protection to banker and drawer where cheque is crossed
　　Effect of crossing on holder
　　Drafts on bankers payable to order on demand sufficient authority
for
　　ent without proof of indorsement
　　Protection of bankers paying unindorsed or irregularly indorsed
　　ues, etc.
　　Rights of bankers collecting cheques not indorsed by
　　ers
　　Unindorsed cheques as evidence of payment
　　Protection of bankers collecting payment of cheques, etc.
　　Application of provisions of this part to instruments not being
bills
　　xchange
　　Saving
　　IV　　　 PROMISSORY NOTES
　　Definition of promissory note
　　Delivery necessary
　　Joint and several notes
　　Note payable on demand
　　Presentment for payment
　　Liability of maker
　　Application of Part II to notes
　　V　　　　SUPPLEMENTARY
　　Good faith
　　Signature
　　Computation of time
　　When noting equivalent to protest
　　Protest when notary not accessible
　　Crossing of dividend warrant
　　Saving
　　dule. Form of protest, without notary
　　odify the law relating to bills of exchange, cheques and
promissory
　　s.　[4 May 1885]
　PART I PRELIMINARY PROVISIONS
　　
　　ed 51 of 1911; 63 of 1911 Schedule)
　　hort title
　　Ordinance may be cited as the Bills of Exchange Ordinance.
　　nded 5 of 1924 s. 6)
　　1882 c. 61 s. 1U. K.]
　　nterpretation
　　his Ordinance, unless the context otherwise requires--
　　eptance" means an acceptance completed by delivery or
notification;
　　ion" means action or suit and includes counterclaim and set-off;
　　ker" includes a body of persons,　whether　incorporated　or　
not,　who
　　y on the business of banking;
　　krupt" includes any person whose estate is　vested　in　a　
trustee　or
　　gnee under the law relating to bankruptcy; (Amended 50 of 1911;
62　of
　　Schedule)
　　rer" means the person in possession of a bill or note
　　h is payable to bearer;
　　l" means bill of exchange, and "note"
　　s promissory note;
　　ivery" means transfer of possession, actual or
　　tructive, from one person to another;
　　eral holiday" has the same meaning as in the Holidays Ordinance　
(Cap.
　　; (Added 5 of 1912 s. 8)
　　der" means the payee　or　indorsee　of　a　bill　or　note　who　
is　in
　　ession of it, or the bearer thereof;
　　orsement" means an indorsement completed by delivery;
　　ue" means the first delivery of a bill or note, complete in form,
to a
　　on who takes it as a holder;
　　son" includes a body of persons, whether incorporated or not;
　　ue" means valuable consideration.
　　nded 43 of 1912 Schedule)
　　1882 c. 61 s. 2 U. K.]
　PART II BILLS OF EXCHANGE
　　
　　nded 51 of 1911; 63 of 1911 Schedule)
　　and Interpretation
　　efinition of bill of exchange
　　A bill of exchange is an unconditional order in writing, addressed　
by
　　person to another, signed by　the　person　giving　it,　
requiring　the
　　on to whom it is　addressed　to　pay　on　demand　or　at　a　
fixed　or
　　rminable future time a sum certain in money to, or to the order
of,　a
　　ified person or to bearer.
　　An instrument which does not comply with these　conditions,　or　
which
　　rs any act to be done in addition to the payment of money,　is　
not　a
　　of exchange.
　　An order to pay out of a particular fund is not
　　nditional within the meaning of this section; but an unqualified
order
　　ay, coupled with--
　　an indication of a particular fund out　of　which　the　drawee　
is　to
　　burse himself or a particular account to be debited with　the　
amount;
　　
　　a statement of the transaction　which　gives　rise　to　the　
bill,　is
　　nditional.
　　A bill is not invalid by reason--
　　that it is not dated;
　　that it does not specify the value given or that any　value　has　
been
　　n therefor;
　　that it does not specify the place where it is drawn
　　he place where it is payable.
　　1882 c. 61 s. 3 U. K.]
　　nland and foreign bills
　　An inland bill is a bill which is or on the face of it purports
to be-
　　
　　both drawn and payable within the Colony; or
　　drawn within the Colony, upon some person resident therein.
　　Any other bill is a foreign bill.
　　Unless the contrary appears on the face of the bill,　the　holder　
may
　　t it as an inland bill.
　　1882 c. 61 s. 4 U. K.]
　　ffect where different parties to bill are the same person
　　A bill may be drawn payable to, or to the order of, the drawer;
or　it
　　be drawn payable to, or to the order of, the drawee.
　　Where, in a bill, drawer and drawee are the same person, or where　
the
　　ee is a fictitious person or a person not having capacity to
contract,
　　holder may treat the instrument, at his option, either as　a　
bill　of
　　ange or as a promissory note.　[cf. 1882 c. 61 s. 5 U. K.]
　　ddress to drawee
　　The drawee must be　named　or　otherwise　indicated　in　a　
bill　with
　　onable certainty.
　　A bill may be addressed to two or more drawees,
　　her they are partners or not, but an order addressed to two drawees
in
　　alternative, or to two or more drawees in succession, is not a
bill of
　　ange.
　　1882 c. 61 s. 6 U. K.]
　　
　　ertainty required as to payee
　　Where a bill is not payable to bearer, the　payee　must　be　
named　or
　　rwise indicated therein with reasonable certainty.
　　A bill may be made payable to two or more payees jointly, or it
may be
　　payable in the alternative to one of two or one or　some　of　
several
　　es. A bill may also be made payable to the bolder of an office
for the
　　being.
　　Where the payee is a fictitious or non-existing person, the　bill　
may
　　reated as payable to bearer.
　　1882 c. 61 s. 7 U. K.]
　　hat bills are negotiable
　　Where a bill contains words prohibiting　transfer,　or　
indicating　an
　　ntion that it should not be transferable, it is valid as　between　
the
　　ies thereto, but is not negotiable.
　　A negotiable bill may be payable either to order or to bearer.
　　A bill is payable to bearer which is expressed to be so payable,
or on
　　h the only or last indorsement is an indorsement in blank.
　　A bill is payable to order which is expressed to　be　so　payable,　
or
　　h is expressed to be payable to a　particular　person,　and　
does　not
　　ain words prohibiting transfer or　indicating　an　intention　
that　it
　　ld not be transferable.
　　Where a bill, either originally or by
　　rsement, is expressed to be　payable　to　the　order　of　a　
specified
　　on, and not to him or his order, it is nevertheless payable to
him　or
　　order at his option.
　　1882 c. 61 s. 8 U. K.]
　　um payable
　　The sum payable by a bill is a sum certain within the meaning of　
this
　　nance, although it is required to be paid--
　　with interest;
　　by stated instalments;
　　by stated instalments, with a provision that, upon default in　
payment
　　ny instalment, the whole shall become due;
　　according to an indicated rate of exchange or according to a　rate　
of
　　ange to be ascertained as directed by the bill.
　　Where the sum payable is expressed in words and also in　figures,　
and
　　e is a discrepancy between the two, the sum denoted by　the　words　
is
　　amount payable.
　　Where a bill is expressed to be payable with
　　rest, unless the instrument otherwise provides, interest runs
from the
　　of the bill, and, if the bill is undated, from the issue thereof.
　　1882 c. 61 s. 9 U. K.]
　　Bill payable on demand
　　A bill is payable on demand--
　　which is expressed to be　payable　on　demand,　or　at　sight,　
or　on
　　entation; or
　　in which no time for payment is expressed.
　　Where a bill is accepted or indorsed when it is overdue, it shall,　
as
　　rds the acceptor who so accepts or any indorser who so indorses
it, be
　　ed a bill payable on demand.
　　1882 c. 61 s. 10 U. K.]
　　
　　Bill payable at future time
　　A bill is payable at a determinable future time within the meaning　
of
　　Ordinance which is expressed to be payable--
　　at a fixed period after date or sight;
　　on or at a fixed period after the　occurrence　of　a　specified　
event
　　h is certain to happen, though the time of happening may be
uncertain.
　　An instrument expressed to be payable on a contingency is not a　
bill,
　　the happening of the event does not cure the defect.
　　1882 c. 61 s. 11 U. K.]
　　Omission of date in bill payable after date
　　e a bill expressed to be payable at　a　fixed　period　after　
date　is
　　ed undated, or where the acceptance of　a　bill　payable　at　a　
fixed
　　od after sight is undated, any holder may insert therein the true
date
　　ssue or　acceptance,　and　the　bill　shall　be　payable　
accordingly:
　　ided that--
　　where the holder in good faith and by mistake inserts　a　wrong　
date;
　　
　　n every case where a wrong date is inserted, if the bill
　　equently comes into the hands of a holder　in　due　course,　the　
bill
　　l not be avoided thereby, but shall operate and be payable as　if　
the
　　so inserted had been the true date.　[cf. 1882 c. 61 s. 12 U. K.]
　　Ante-dating and post-dating
　　Where a bill or an acceptance or any indorsement on a bill　is　
dated,
　　date shall, unless the contrary is proved, be deemed to　be　the　
true
　　of the drawing, acceptance, or indorsement, as the case may be.
　　A bill is not invalid by reason only that it is　ante-dated　or　
post-
　　d, or that it bears date on a Sunday or any other general holiday.
　　nded 5 of 1912 s. 8) [cf. 1882 c. 61 s. 13 U. K.]
　　Computation of time of payment
　　e a bill is not payable on demand, the day on which it　falls　due　
is
　　rmined as follows--
　　the bill is due and payable in all cases on the last day of　the　
time
　　ayment as fixed by the bill or, if that is a general holiday,　on　
the
　　eeding business day; (Replaced 67 of 1972 s. 2) [cf. 1971 c. 80
s. 3
　　U. K.]
　　where a bill is payable at a fixed period after date, after sight,　
or
　　r the　happening　of　a　specified　event,　the　time　of　
payment　is
　　rmined by excluding the day from which the time is to begin to
run and
　　ncluding the day of payment;
　　where a bill is payable at a fixed
　　od after sight, the time begins to run form the date of the
acceptance
　　he bill is accepted, and from the date of noting　or　protest　if　
the
　　is noted or protested for non-acceptance or for non-delivery;
　　the
　　"month" in a bill means calendar month.
　　1882 c. 61 s. 14 U. K.]
　　Referee in case of need
　　drawer of a bill and any indorser may insert therein　the　name　
of　a
　　on to whom the holder may resort in case of need, that is to　say,　
in
　　the bill is dishonoured by non-acceptance or non-payment. Such
person
　　alled the referee in case of need. It is in the option of　the　
holder
　　esort to the referee in case of need or not, as he may think fit.
　　1882 c. 61 s. 15 U. K.]
　　
　　Optional stipulations by drawer or indorser
　　drawer of a bill and　any　indorser　may　insert　therein　an　
express
　　ulation--
　　negativing or limiting his own liability to the holder;
　　waiving, as regards himself, some or all of the holder's duties.　
[cf.
　　c. 61 s. 16 U. K.]
　　Definition and requisites of acceptance
　　The acceptance of a bill is the signification by　the　drawee　of　
his
　　nt to the order of the drawer.
　　An acceptance　is　invalid　unless　it　complies　with　the　
following
　　itions, namely--
　　it must be written on the bill and be signed by
　　drawee. The mere signature of the drawee, without additional
words, is
　　icient;
　　it must not express that the drawee will perform his　promise　by　
any
　　r means than the payment of money.
　　1882 c. 61 s. 17 U. K.]
　　Time for acceptance
　　A bill may be accepted--
　　before　it　has　been　signed　by　the　drawer,　or　while　
otherwise
　　mplete;
　　when it is overdue, or after it has been dishonoured by a
　　ious refusal to accept or by non-payment.
　　When a bill payable after sight is dishonoured by non-acceptance,　
and
　　drawee subsequently accepts it, the holder,　in　the　absence　
of　any
　　erent agreement, is entitled to have the bill accepted as of the　
date
　　irst presentment of the drawee for acceptance.
　　nded 51 of 1911; 63 of 1911 Schedule)
　　1882 c. 61 s. 18 U. K.]
　　General and qualified acceptance
　　An acceptance is either (a) general; or (b) qualified.
　　A general acceptance assents without qualification to the order
of the
　　er. A qualified acceptance in express terms varies the effect　of　
the
　　as drawn.
　　In particular, an acceptance is qualified which is--
　　conditional, that is to say,　which　makes　payment　by　the　
acceptor
　　ndent on the fulfilment of a condition therein stated,
　　partial, that is to say, an acceptance to pay part only of the　
amount
　　which the bill is drawn;
　　local, that is to say, an acceptance　to　pay　only　at　a　
particular
　　ified place; an acceptance to pay at a particular place is　a　
general
　　ptance, unless it expressly states that the bill is to be　paid　
there
　　and not elsewhere;
　　qualified as to time;
　　the acceptance of some one or more of the drawees, but not of all.
　　1882 c. 61 s. 19 U. K.]
　　
　　Inchoate instruments
　　Where a simple signature on a blank paper is delivered by　the　
signer
　　rder that it may be converted into a bill,　it　operates　as　a　
prima
　　e authority to fill it up as a complete bill for any amount, using
the
　　ature for that of the drawer, or the acceptor, or an indorser;
and, in
　　manner, when a bill is wanting in any material particular, the
person
　　ossession of it has a prima facie authority to fill up the omission
in
　　way he thinks fit. (Amended 31 of 1981 s. 65)
　　In order that any such instrument, when completed, may be　
enforceable
　　nst any person who became a party thereto prior to its completion,　
it
　　be filled up within a reasonable time and strictly in accordance
with
　　authority given. Reasonable time for this purpose　is　a　
question　of
　　: Provided that if any such instrument after completion is　
negotiated
　　holder in due course,　it　shall　be　valid　and　effectual　
for　all
　　oses in his hands, and he may enforce it as if it had been　filled　
up
　　in a reasonable time and strictly in　accordance　with　the　
authority
　　n.　[cf. 1882 c. 61 s. 20 U. K.]
　　Delivery

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湖南省人民政府


湖南省实施《排污征收使用管理条例》办法


　
湖南省人民政府令

第178号

　　《湖南省实施〈排污费征收使用管理条例〉办法》已经2003年10月10日省人民政府第18次常务会议通过，现予公布，自2003年12月1日起施行。

代省长 周伯华

2003年10月23日



　　第一条 根据国务院《排污费征收使用管理条例》（以下简称条例）和国家有关规定，制定本办法。

　　第二条 在本省行政区域内征收和使用排污费，应当遵守条例和本办法。

　　第三条 排污费的征收、使用，按照国家规定实行“收支两条线”。征收的排污费一律上缴财政，环境保护执法所需经费列入本部门预算，由本级财政予以保障。

　　第四条 排放污染物的单位和个体工商户（以下简称排污者），按照下列规定缴纳排污费或者超标准排污费：（一）排放污水的，缴纳污水排污费或者污水超标准排污费：

　　1、直接向环境排放污水的，缴纳污水排污费；排放的污水超过国家或者省人民政府规定的排放标准的，按照该污水排污费加1倍缴纳污水超标准排污费。

　　2、向城市污水集中处理设施排放污水，按照规定缴纳了污水处理费的，不再缴纳污水排污费，但排放的污水超过国家污水集中处理设施接纳标准的，按照该污水排污费加1倍缴纳污水超标准排污费。

　　3、城市污水集中处理设施营运单位向环境排放经其处理后的污水，不缴纳污水排污费，但接纳符合国家污水集中处理设施接纳标准的污水，经其处理后污水中的有机污染物（指化学需氧量、生化需氧量、总有机碳）、悬浮物和大肠菌群不符合国家和省人民政府规定的排放标准的，按照该污水排污费加1倍缴纳污水超标准排污费。（二）排放废气的，除机动车、飞机、船舶等流动污染源外，缴纳废气排污费。（三）排放工业固体废物或者危险废物，除已经建有工业固体废物贮存或者处置设施、场所，并且符合环境保护标准的，或者以填埋方式处置危险废物并且符合国家有关规定的外，缴纳固体废物排污费或者危险废物排污费。（四）在城市市区、建制镇和未设建制镇的工矿区排放超过国家环境噪声排放标准的噪声，并且干扰他人正常生活、工作和学习的，除机动车、飞机、船舶等流动污染源外，缴纳噪声超标准排污费。

　　第五条 缴纳排污费的具体范围和标准，按照国家有关部门的规定执行。

　　省价格、财政行政主管部门应当通过省级媒介公布缴纳排污费的具体范围和标准。

　　第六条 省环境保护行政主管部门负责本省行政区域内装机容量30万千瓦以上（含30万千瓦）电力企业排放污染物种类、数量的核定和缴纳排污费数额的确定、征收工作。

　　设区的市环境保护行政主管部门负责所设区行政区域内排污者排放污染物种类、数量的核定和缴纳排污费数额的确定、征收工作。

　　县、不设区的市环境保护行政主管部门负责本行政区域内排污者排放污染物种类、数量的核定和缴纳排污费数额的确定、征收工作。

　　第七条 排污者应当在每年12月15日前，向本办法第六条规定的环境保护行政主管部门（以下统称负责征收排污费的环境保护行政主管部门）填报《排污申报登记表》，申报下一年度正常作业条件下排放污染物的种类、数量，并提供污染物排放的有关资料；新建、扩建、改建项目，排污者应当在项目试生产前3个月内办理排污申报手续；在城市市区范围内使用机械设备、可能产生噪声污染的建筑施工活动，排污者应当在工程开工15日前办理排污申报手续。排放污染物需作重大变更或者发生紧急重大改变的，排污者应当分别在变更前15日或者改变后3日内填报《排污变更申报登记表》，申报排污变更情况。

　　排污者可以采用书面申报、网上申报等方式申报排污情况。负责征收排污费的环境保护行政主管部门应当及时对排污者申报的排污情况进行审核，并告知审核结果。

　　第八条 负责征收排污费的环境保护行政主管部门应当根据本办法第九条规定的方法，结合排污者填报的《排污申报登记表》或者《排污变更申报登记表》、排污者的实际排污情况，核定排污者排放污染物的种类、数量，按照国家规定的标准，确定排污者应当缴纳排污费的数额。

　　排污者拒绝填报《排污申报登记表》或者《排污变更申报登记表》的，由负责征收排污费的环境保护行政主管部门根据排污者的实际排污情况，直接核定排放污染物的种类、数量和缴纳排污费的数额。

　　负责征收排污费的环境保护行政主管部门应当向排污者送达《排污核定通知书》和《排污费缴费通知单》，并通过同级媒介至少每年公告1次排污者缴纳排污费的数额。

　　第九条 负责征收排污费的环境保护行政主管部门在核定污染物排放种类、数量时，对具备监测条件的，按照国务院环境保护行政主管部门规定的监测方法监测的数据进行核定；对不具备监测条件的，按照国务院环境保护行政主管部门规定的物料衡算方法计算的数据进行核定；对餐饮、娱乐、服务等第三产业的排污者，按照省环境保护行政主管部门规定的抽样测算办法测算的数据进行核定。对核定办法，排污者有权查询。

　　具备安装污染物排放自动监控仪器条件的排污口，由排污者安装污染物排放自动监控仪器，并对其进行定期校验。排污者安装国家规定强制检定的污染物排放自动监控仪器的，其监测数据作为核定污染物排放种类、数量的依据。

　　第十条 排污者对负责征收排污费的环境保护行政主管部门核定的污染物排放种类、数量或者排污费缴纳数额有异议的，可以自接到通知之日起7日内，向该环境保护行政主管部门申请复核；环境保护行政主管部门应当自接到复核申请之日起10日内作出复核决定。排污者对复核决定不服的，可以在按照复核决定缴纳排污费后，依法申请行政复议或者提起行政诉讼。

　　上级环境保护行政主管部门对下级环境保护行政主管部门核定的污染物排放种类、数量和排污费缴纳数额有疑问的，可以重新核定。

　　第十一条 排污者应当在接到《排污费缴费通知单》或者复核决定之日起7日内，到指定的商业银行缴纳排污费；未设银行账户的排污者，可以直接到负责征收排污费的环境保护行政主管部门缴纳排污费；收款的环境保护行政主管部门应当于当日将收取的排污费缴入财政部门指定的商业银行。

　　商业银行应当按照财政部门的规定按日将收取的排污费缴入国库；国库应当按照本办法第十二条规定的比例，按月将相应数额的排污费解缴相关国库。

　　环境保护行政主管部门收取排污费，应当出具收费许可证和省财政部门统一印制的排污收费专用票据。

　　第十二条 自本办法施行之日起至2005年12月31日止，中央、省属单位缴纳的排污费，10％缴入中央国库，90％缴入省国库；其他单位和个体工商户缴纳的排污费，10％缴入中央国库，90％缴入设区的市、自治州、县（市、区）国库，具体分配比例，由设区的市、自治州人民政府确定。

　　自2006年1月1日起，收取的排污费按照下列规定执行：（一）省环境保护行政主管部门征收的排污费，10％缴入中央国库，90％缴入省国库；（二）设区的市环境保护行政主管部门征收的排污费，10％缴入中央国库，25％缴入省国库，65％缴入设区的市国库；

　　（三）县（市）环境保护行政主管部门征收的排污费，10％缴入中央国库，20％缴入省国库，10％缴入设区的市、自治州国库，60％缴入县（市）国库。

　　第十三条 排污者因洪涝、干旱等自然灾害或者突发公共卫生事件、火灾、他人破坏等原因，遭受重大直接经济损失的，可以在发生之日起30日内向设区的市、自治州以上环境保护行政主管部门申请减缴或者免缴（以下简称减免）排污费。

　　第十四条 减免排污费的申请，按照下列权限审批：（一）排污者申请减免排污费数额在500万元以上的，由省财政、价格、环境保护行政主管部门提出审核意见，报国务院财政、价格、环境保护行政主管部门审批；（二）排污者申请减免排污费数额在50万元以上500万元以下（含500万元），装机容量30万千瓦以上电力企业申请减免排污费数额在500万元以下（含500万元）的，由省财政、价格、环境保护行政主管部门审批；（三）排污者申请减免排污费数额在50万元以下（含50万元）的，由设区的市、自治州财政、价格、环境保护行政主管部门审批。

　　批准减、免排污费的最高数额，分别不得超过排污者半年、1年的排污费应缴额。

　　排污者因未及时采取有效措施造成环境污染的，不得批准减免排污费。

　　第十五条 养老院、残疾人福利机构、殡葬机构、幼儿园、特殊教育学校、中小学校（不含其所办企业）等国务院财政、价格、环境保护行政主管部门规定的非盈利性社会公益事业单位，在达标排放污染物的情况下，经负责征收排污费的环境保护行政主管部门核准后可以免缴排污费。

　　第十六条 排污者有下列情形之一的，可以向负责征收排污费的环境保护行政主管部门申请缓缴排污费；环境保护行政主管部门应当在收到申请之日起7日内作出决定；逾期未作出决定的，视为同意：（一）依照本办法规定正在申请减免排污费期间；（二）企业由于经营困难濒临破产、倒闭或者处于停产、半停产状态。

　　第十七条 批准减免或者缓缴排污费的排污者名单，由负责征收排污费的环境保护行政主管部门会同同级财政、价格主管部门，通过同级媒介每半年公告1次，接受社会监督。

　　任何单位和个人不得擅自批准减免或者缓缴排污费。

　　第十八条 排污费作为环境保护专项资金管理，用于下列污染防治项目的拨款补助和贷款贴息：（一）技术、工艺符合环境保护和其他清洁生产要求的重点行业、重点污染源防治项目；（二）跨流域、跨地区的污染治理和清洁生产项目；（三）污染防治新技术、新工艺的研究开发，资源综合利用率高、污染物产生量少的清洁生产技术、工艺的推广应用；（四）国务院规定的其他污染防治项目。

　　环境保护专项资金，不得用于环境卫生、绿化和新建企业的污染治理项目以及与污染防治无关的其他项目。

　　第十九条 省财政、环境保护行政主管部门应当根据国家环境保护宏观政策和污染防治工作重点，编制环境保护专项资金申请指南，指导环境保护专项资金的使用申请。

　　第二十条 使用环境保护专项资金，由项目承担单位以项目形式向负责征收排污费的环境保护行政主管部门、财政部门提出申请；使用上级环境保护专项资金，由下一级财政、环境保护行政主管部门联合向上级财政、环境保护行政主管部门提出申请。

　　申请环境保护专项资金，应当提供项目的可行性研究报告。

　　第二十一条 有关财政、环境保护行政主管部门每年分两次组织专家对申请使用本级环境保护专项资金的项目进行评审，按项目的轻重缓急及专家评审结果排序，根据财力状况联合下达项目资金使用计划，并监督资金的使用。

　　第二十二条 项目承担单位应当严格按照规定组织项目实施和使用资金。项目完成后，有关环境保护行政主管部门根据有关规定，及时组织验收。

　　使用环境保护专项资金的单位和个人，必须按照批准的用途使用。

　　第二十三条 有关财政、环境保护行政主管部门应当加强对排污费征收、使用管理的监督，并于每季度终了20日内向本级人民政府和上级财政、环境保护行政主管部门报告上季度本行政区域内排污费征收、使用管理等有关情况。

　　审计机关应当加强对环境保护专项资金使用和管理的审计监督。

　　第二十四条 负责征收排污费的环境保护行政主管部门应当准确核定排污者排放污染物的种类、数量和缴纳排污费的数额，依法足额征收或者批准减免、缓缴排污费，不得滥用职权、徇私舞弊或者玩忽职守，不得违法征收排污费和收取其他费用。

　　第二十五条 负责征收排污费的环境保护行政主管部门应当征收而未征收或者少征收排污费的，由上级环境保护行政主管部门责令限期改正；逾期不改正的，上一级环境保护行政主管部门可以直接征收。

　　国库不按照规定比例解缴排污费的，由上级财政部门会同同级国库责令限期改正；逾期不改正的，依法对有关责任人员给予行政处分。

　　第二十六条 违反本办法规定，依照《条例》应当给予处罚的，依照《条例》给予处罚。

　　第二十七条 本办法自2003年12月1日起施行。1994年1月12日省人民政府发布的《湖南省排污费征收管理办法》同时废止。