The water conservancy construction fund that should be paid by units and individuals engaged in production and operation shall be collected by local tax authorities on a monthly or quarterly basis according to the tax payment period of value-added tax.

The provincial electric power company and its subordinate unified accounting units shall, within the prescribed time limit, report and pay the water conservancy construction fund to the local tax authorities where the construction and installation services occur, the land is located and the real estate is located. If the tax payment has not been declared for more than 6 months from the date when it should be declared, the local tax authorities where the institution is located shall make up for it.