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What is the tax basis of water conservancy fund?
The tax basis of water conservancy funds is the Measures for the Administration of Raising and Using Water Conservancy Construction Funds.

Article 1 In order to speed up water conservancy construction, improve the ability of flood control and disaster reduction and water resources allocation, alleviate the contradiction between supply and demand of water resources, and promote the sustainable development of economy and society, these Measures are formulated according to the requirements of the State Council on enriching and perfecting water conservancy construction funds.

Article 2 The water conservancy construction fund is a special fund for water conservancy construction, which consists of the central water conservancy construction fund and the local water conservancy construction fund. The central water conservancy construction fund is mainly used for key water conservancy projects related to the overall economic and social development. The local water conservancy construction fund is mainly used for local water conservancy projects. For major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government), the investment in the management of key protection projects for transnational rivers and border rivers in China is shared by the central and local governments.

Article 3 Sources of the central water conservancy construction fund:

(a) from the vehicle purchase tax revenue quota extraction.

(two) 3% from the railway construction fund and port construction fee income.

(three) other funds approved by the State Council for water conservancy construction fund.

Fourth sources of local water conservancy construction funds:

(a) from the local government funds (fees, surcharges) to extract 3%. The local government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, local shared power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.

(two) cities with key flood control tasks should set aside not less than 15% of the urban maintenance and construction tax for urban flood control construction. The specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Cities with key flood control tasks are: Beijing, Tianjin, Shenyang, Panjin, Changchun, Jilin, Harbin, Qiqihar, Jiamusi, Zhengzhou, Kaifeng, Jinan, Hefei, Wuhu, Anqing, Huainan, Bengbu, Shanghai, Nanjing, Wuhan, Huangshi, Jingzhou, Nanchang, Jiujiang, Changsha, Yueyang, Chengdu, Guangzhou and Nanning.

(3) Funds for water conservancy projects and flood control facilities (funds, surcharges and handling fees) approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly incorporated into local water conservancy construction funds.

Article 5 Measures for the transfer of central water conservancy construction funds shall be formulated separately by the Ministry of Finance in conjunction with the State Planning Commission and the Ministry of Water Resources. Measures for the transfer of local water conservancy construction funds shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the measures for the transfer of central water conservancy construction funds and according to the actual conditions in various places. ?