3% from the government funds (fees and surcharges) collected by the relevant departments of the autonomous region. The government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: automobile maintenance fees, highway construction funds, vehicle tolls managed by the autonomous region, highway transportation management fees, driver training fees of district-level units, market management fees centralized by the industrial and commercial departments of the autonomous region, management fees of individual industrial and commercial households, power construction funds divided by local governments, and land acquisition management fees centralized by the land departments of the autonomous region. Fourth sources of water conservancy construction funds at the city and county levels:
(a) 3% from the government funds (fees and surcharges) collected by the relevant departments of cities and counties. Specific items include: tractor maintenance fee, market management fee retained by city and county industrial and commercial departments, individual industrial and commercial households management fee, city (district) and county driver training fee, municipal facilities supporting fee, and land acquisition management fee retained by city and county land departments.
(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 is determined by the municipal and county governments.
The towns with key flood control tasks in our region are Yinchuan, Shizuishan, Wuzhong, Guyuan, Qingtongxia, lingwu city, Zhongning, Pingluo, Huinong, Tao Le, Haiyuan and Pengyang. Fifth water conservancy construction fund raising
(a) the local fund collection bureau of the autonomous region is responsible for the collection of water conservancy construction funds at the same level in the autonomous region, and the local tax authorities at the city and county levels (counties without local tax bureaus are collected by State Taxation Administration of The People's Republic of China) are responsible for the collection of water conservancy construction funds. Among them, road maintenance fees, highway construction funds, highway transportation management fees and local electric power construction funds are collected quarterly, and vehicle tolls, driver training fees (collected by local counties and cities), market management fees, individual industrial and commercial household management fees, land acquisition management fees and municipal facilities supporting fees are collected monthly.
(two) the local tax authorities of the autonomous region and the local fund collection bureau shall collect the water conservancy construction fund, and must go to the finance department of the autonomous region to apply for the "fund collection permit" and use the charge bills uniformly printed by the finance department of the autonomous region.
(three) departments that have the obligation to pay the water conservancy construction fund should pay the fund at the end of the quarter or the end of the month 15 days. Those who fail to pay within the time limit will be charged a late fee of 3/1000 per day.
(IV) Government funds (fees and surcharges) included in financial management shall be included in the financial budget or financial special account management according to regulations after paying the water conservancy construction fund.
(five) the tax department of the autonomous region and the local fund collection bureau each extract the handling fee of 3% of the storage amount of the water conservancy construction fund, and the financial department shall allocate the collection department quarterly to be earmarked for the collection of business expenses of the water conservancy construction fund. Article 6 The water conservancy construction fund shall be used for the construction of existing water conservancy projects, with specific scope of use:
(1) The water conservancy construction fund at the autonomous region level shall be earmarked for the construction fund of key water conservancy projects in the autonomous region, the management of key rivers in the autonomous region, the construction of key water and soil erosion prevention projects in the autonomous region, the construction and maintenance of key flood control facilities, the renovation of water conservancy projects in the autonomous region and other water conservancy projects approved by the people's government of the autonomous region.
(II) The municipal and county-level water conservancy construction funds shall be specially used for: key water conservancy construction projects in cities and counties, small watershed management, mountain torrents prevention, reconstruction of channels, ditches, reservoirs and irrigation and drainage stations, supporting construction of large-scale water conservancy projects in autonomous regions, and other water conservancy projects approved by the municipal and county governments.
Water conservancy projects across cities and counties shall be coordinated and implemented by the relevant departments of the autonomous region in accordance with the principle of "who benefits and who bears". Article 7 Water conservancy construction funds are government funds, and shall be included in the financial budget management at the same level according to the provisions of the Decision of the State Council Municipality on the Management of Extrabudgetary Funds of Municipalities directly under the Central Government (Guo Fa [1996] No.29). The use of water conservancy construction funds at the autonomous region level shall be put forward by the Water Resources Department of the autonomous region at the beginning of each year according to the development plan of water conservancy construction, and shall be allocated after being audited by the Finance Department of the autonomous region; The use of water conservancy construction funds in cities and counties is proposed by the water conservancy departments of cities and counties, and allocated after being audited by the financial departments of cities and counties. The annual use plan is reported to the Water Resources Department and the Finance Department of the autonomous region for the record. Among them, the water conservancy construction funds for the capital construction of water conservancy projects should be included in the capital construction investment plans of autonomous regions and cities and counties respectively, and project management should be implemented according to the capital construction procedures. At the beginning of each year, the water conservancy department puts forward the annual project plan proposal to the planning department, which is included in the capital construction investment plan after being audited by the planning department. The financial department shall allocate funds according to the progress of the capital construction investment plan approved by the government and conduct financial supervision. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year.