The scope of relief is: agricultural irrigation and drainage, emergency rescue and disaster relief, and the production of nitrogen fertilizer, phosphate fertilizer, potash fertilizer and compound fertilizer (with the production license issued by the Ministry of Chemical Industry) are exempted from the electric power construction fund;
Self-owned power plants are exempt from the power construction fund;
The production electricity consumption of state-owned key coal enterprises, uranium diffusion plants in nuclear industry and reactor chemical plants will be temporarily reduced to 3% per kWh. Article 3 The electric power construction fund shall be collected by the power grid operating enterprises at the same time as the electricity charges are collected from the users, that is, the electricity charge receipt shall specify the amount, standard and amount collected by the electric power construction fund, and the collected electric power construction fund shall be concentrated in the power grid operating enterprises at or above the provincial level. In addition to the electricity consumption reduced or exempted according to the regulations, all power users must pay according to the regulations and shall not refuse to pay. Article 4 Half of the collected funds for electric power construction shall be owned by the local governments of provinces, autonomous regions and municipalities directly under the Central Government and used exclusively for power plant construction; The other half belongs to provincial and above power grid enterprises, which are specially used for power grid transmission and transformation and main power plant construction. Article 5 The electric power construction fund must pay the value-added tax and other circulation taxes in accordance with the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and other relevant regulations. Article 6 The electric power construction fund shall be included in the budget management and paid in the central and local financial budgets and final accounts respectively. Earmarking, year-end balance carried forward to the next year to continue to use.
Item 22 1 in the national budget revenue category 1996 is changed to "power construction fund income" to reflect the collected power construction fund; The 286th "special expenditure of electric power construction fund" in the national budget expenditure category 1996 is changed to "expenditure of electric power construction fund" to reflect the allocated electric power construction fund. Article 7 The power construction funds collected by power grid operating enterprises shall be included in the sales revenue of power enterprises for separate accounting. On a monthly basis, the provincial and above power grid enterprises will be put into storage on the spot. Among them, power grid enterprises in Guangdong, Hainan Province, Tibet and Inner Mongolia (excluding the northeast power grid power supply area) should report the collection of power construction funds to the financial organ at the same level on a monthly basis, and the financial organ will issue a general payment book and pay it into the local treasury; Power grid enterprises in other provinces, autonomous regions and municipalities directly under the Central Government shall report the collection of electric power construction funds to the Office of the Financial Ombudsman of the local Ministry of Finance on a monthly basis, and the office shall issue a general payment book and pay it to the central treasury and local treasury on the spot according to the principle of 50-50 share. Article 8 The electric power construction fund paid into the state treasury shall be allocated in the following ways: the local electric power construction fund paid into the central state treasury shall apply to the Ministry of Finance for allocation, and the Ministry of Finance shall go through the allocation procedures according to the progress of capital storage. After receiving the funds from the Ministry of Finance, the Ministry of Electric Power must distribute them to the corresponding power companies of the network, provinces, autonomous regions and municipalities directly under the Central Government within 10 days; The electric power construction fund paid into the local treasury shall be applied to the local finance department (bureau) by the users of the electric power construction fund designated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the finance departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government shall go through the disbursement procedures according to the progress of the capital storage.
The electric power construction fund shall be allocated once a month in principle. Article 9 A power grid operation enterprise that collects the electric power construction fund may collect a handling fee of 2‰ of the total amount annually, which shall be included in the wages payable by the enterprise. Article 10 The power construction fund paid by power users shall be included in the cost or expense. Eleventh in accordance with the principle of hierarchical management of state-owned assets, the electric power construction fund as a national capital investment, for the power grid, provincial power companies and local provincial power construction fund users. Twelfth electric power construction funds must be collected in strict accordance with the scope and standards stipulated by the state. Without the approval of the State Council, the scope of collection shall not be expanded or narrowed, the collection standard shall not be raised or lowered at will, and repeated collection shall not be carried out at different levels. Thirteenth electric power construction funds should be used for large and medium-sized electric power construction funds within the state plan. For the construction of large and medium-sized projects, the power grid, the provincial electric power company and the planning commissions of provinces, autonomous regions and municipalities directly under the Central Government shall go through the project establishment procedures according to the prescribed capital construction procedures. Article 14 The collection and use of electric power construction funds shall be subject to the supervision of financial and auditing departments. In order to ensure the timely and full storage and rational use of funds, the financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the offices of the financial supervisors of the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the Central Government conduct daily supervision over the collection, storage and use of funds. If it is found that the relevant units do not collect and use the electric power construction fund according to the regulations, they should be dealt with according to the relevant financial regulations and report to the Ministry of Finance and the Ministry of Electric Power. Article 15 The annual collection plan for electric power construction funds shall be formulated in principle according to the actual amount collected in the previous year, which shall serve as the basis for the preparation of the financial budgets of the Ministry of Finance and provinces, autonomous regions and municipalities directly under the Central Government. The monthly financial report and year-end financial report on the collection and use of electric power construction funds and their preparation methods shall be separately issued by the Ministry of Finance in consultation with the Ministry of Electric Power.