flood control security fee

1. Policy basis:

(1) Notice of the Municipal People's Government on Collecting Flood Control Security Fee (N.F.Zi. [1997] No.4);

(2) Decision of the People's Government of the Autonomous Region on Levying Flood Control Security Fees (Gui Zhengfa [1996] No.12);

(3) Supplementary Decision of the People's Government of the Autonomous Region on Levying Flood Control Security Fees (Gui Zhengfa [1997] No.59);

(4) notice of the people's government of the autonomous region on adjusting the policy on the collection and management of flood control security fees (Gui Zhengfa [2] No.5).

2. object of collection:

(1) it is extracted from government funds (fees and surcharges) collected by local governments, including road maintenance fees, highway construction funds, vehicle tolls, highway transportation management fees, driver training fees of local transportation and public security departments, local electric power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees and municipal facilities supporting fees;

(2) from personal income.

3. The subject of collection: the finance and taxation department, and the specific collection organ is:

(1) The financial department is responsible for collecting the flood control security fees paid by the cadres and workers of the party and government organs, people's organizations, institutions, social organizations and various mass organizations with financial funds;

(2) The national tax department is responsible for the collection of flood control and security fees paid by industrial enterprises, commercial wholesale and retail, processing, repair and replacement enterprises and individual industrial and commercial households, as well as their cadres and employees;

(3) The local tax department is responsible for collecting the flood control and security fees paid by enterprises and self-employed individuals and their enterprise cadres and employees in industries such as finance, insurance, post and telecommunications, tourism, transportation, construction and installation, and catering services, which mainly pay business tax;

(4) The local tax department is responsible for collecting the flood control security fees paid by the cadres and workers of agriculture, forestry, animal husbandry and fishery and their enterprises;

(5) flood control and security fees paid by individuals shall be withheld and remitted by the unit where they work;

(6) flood control security fees are collected and managed according to the principle of territoriality. The flood control security fees payable by central enterprises and institutions in Guangxi and their employees, enterprises and institutions in the autonomous region and their employees shall be collected and managed by the resident tax authorities according to the above-mentioned division of labor, and the Office of the Financial Ombudsman of the Ministry of Finance in Guangxi shall assist in the collection;

(7) The financial department is responsible for the collection of flood control security fees collected from local government funds.

4. Collection standard:

(1) State-owned enterprises, collective enterprises, joint-stock enterprises, associated enterprises, private enterprises, foreign-invested enterprises, enterprises invested by Hong Kong, Macao and Taiwan businessmen, urban and rural individual industrial and commercial households and institutions with operating income are levied at .1% of the sales income or operating income of the previous year;

(2) Banks (including credit cooperatives) are charged at .6% of the interest income of the previous year, and insurance companies are charged at .6% of the premium income of the previous year. All kinds of trust and investment companies, finance companies, securities companies, leasing companies, pawn, auction and other non-bank financial institutions are levied at .1% of the business income of the previous year;

(3) All employees with fixed wage income will be collected at one time according to their monthly wage income. If the monthly income is above 25 yuan and below 4 yuan (including 4 yuan), 4 yuan will be levied per person every year; If the monthly wage income is above 4 yuan, 6 yuan will be levied per person every year; Rural individual industrial and commercial households are levied in 3 yuan every year; Urban individual industrial and commercial households are levied in 6 yuan every year;

(4) government funds (fees and surcharges) collected from local governments are levied at 3% of the total income of the current year;

(5) 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.

5. Provisions on the management of the use of funds:

(1) The flood control security fee shall be used exclusively for the construction and maintenance of key flood control projects, and shall not be used for other purposes;

(2) According to the current financial system, it should be included in the financial budget at the same level, and the special management and income and expenditure should be reflected separately in the budget;

(3) 5% of the total annual paid-in flood control security fee can be used to collect the handling fee and the expenses related to flood control security work;

(4) Distribution according to the ratio of 3: 7, that is, 3% will be handed over to the autonomous region, and 7% will be kept in all localities, cities and counties (cities).

6. Provisions on collection and exemption: The income of the following personnel and units shall be exempted from flood control and security fees;

(1) retirees;

(2) active servicemen;

(3) disabled people;

(4) prisons and reeducation-through-labor units;

(5) Military products produced by military enterprises;

(6) other projects approved by the people's government of the autonomous region;

(7) If heavy losses are caused by irresistible natural disasters and other factors, the flood control security fee may be reduced or exempted with the approval of the people's government of the autonomous region.

7. time of collection and execution: the current charging standard will be implemented from January 1, 2 to December 31, 21.

Shenzhen doesn't accept it? There is no flood there, hehe ~