The Decree No. 120 of the State Council promulgating the Implementing Regulations of the Water and Soil Conservation Law of the People’s Republic of China.

These Regulations are formulated in accordance with the provisions in the Water and Soil Conservation Law of the People's Republic of China to prevent and control water and soil loss. The Text consists of 35 Articles divided into 6 Chapters: General Provisions (I); Prevention (II); Control (III); Supervision (IV); Legal Liabilities (V); Supplementary Provisions (VI).
The local people’s governments of the prevention and control areas for water and soil conservation shall put in practice the target and responsibility system (art.3). Based on local conditions, local people’s governments may establish the water and soil conservation bodies to exercise the responsibilities and powers of competent water authorities stipulated in the Water and Soil Conservation Law and these Regulations (art.4). The application for reclamation of wasteland must be accompanied with measures against water and soil erosion and shall be submitted to the competent water authorities or the water and soil conservation supervision and administration bodies of the people's government at the county level for approval (art.12).
The remaining articles provide, inter alia, for prevention and control measures, monitoring and supervision, offences and penalties.