(a) 3% of the government funds collected by the relevant departments at or above the county level. Local government funds (fees and surcharges) that should be withdrawn from water conservancy construction funds include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees, electric power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees;
(2) Cities and counties with key flood control tasks shall allocate 15% of the funds from the urban maintenance and construction tax. Cities and counties with key flood control tasks include Guiyang, Zunyi, Anshun, Tongren, Duyun, Bijie, Kaili, Xingyi and Chishui, as well as Meitan, Tongzi, Sinan, Yanhe, Shiqian, Yinjiang, Zhenyuan, Rongjiang, Jinping, Shibing, Pingtang and Sandu counties.
(three) water conservancy projects and flood control construction funds approved by the provincial people's government (funds, surcharges, fees). Article 4 Water conservancy construction funds shall be used for water conservancy construction and flood control in cities and counties, and shall be managed at three levels: provincial, prefectural (city) and county (city, district and special zone). According to the source of funds, the implementation of grading transfer, grading collection, grading use, but not repeated collection.
The projects under provincial control include: road maintenance fees, highway construction funds, electric power construction funds, vehicle tolls, road transportation management fees, market management fees, land acquisition management fees, driver training fees, and individual industrial and commercial management fees.
The items managed at county level include: municipal facilities supporting fees, vehicle tolls, highway transportation management fees, market management fees, land acquisition management fees, driver training fees, and individual industrial and commercial management fees.
Cities and counties with key flood control tasks will allocate 15% of the funds collected from the urban maintenance and construction tax to the water conservancy construction funds at the prefecture and county levels. Fifth, the division of county-level water conservancy construction funds shall be determined by the state, municipal government and regional administrative offices. Article 6 Road maintenance fees, highway construction funds, electric power construction funds, land acquisition management fees, market management fees, individual industrial and commercial management fees and other funds included in the financial budget and extra-budgetary special account management shall be extracted from the water conservancy construction fund and transferred by the financial department according to the situation of being paid into the state treasury and financial special account.
Vehicle tolls, road transport management fees, driver training fees, municipal facilities supporting fees that cannot be transferred according to the transfer method and other funds that are not included in the management of extra-budgetary accounts are entrusted to the local tax authorities to collect and pay 5% of the handling fee to the collecting units. The water conservancy construction fund collected by the collection unit shall be turned over to the state treasury at the agreed time.
Detailed rules for the implementation of water conservancy construction fund collection shall be jointly formulated by the Provincial Department of Finance, the Provincial Department of Hydropower and the Provincial Local Taxation Bureau. Seventh water conservancy construction fund is mainly used for existing water conservancy projects, the specific scope of use:
(a) provincial water conservancy construction fund earmarked for provincial key water conservancy project construction fund and existing provincial water conservancy projects supporting the canal system, renovation of dangerous projects, key river management, key soil erosion prevention and control projects, and other key water conservancy projects approved by the provincial people's government;
(two) the county water conservancy construction fund, earmarked for key water conservancy projects in the region approved by the province, the existing water conservancy projects supporting the canal system, the renovation of dangerous projects and the construction of drinking water for people and livestock in rural areas; Key river regulation and key soil erosion and flood control facilities construction projects in this area. Eighth water conservancy construction funds at or above the county level shall be included in the budget management of the financial fund at the same level, which shall be used for special purposes and the year-end balance shall be used next year.
At the beginning of each year, the water conservancy department at or above the county level shall submit the annual fund use plan to the financial department at the same level according to the fund income budget control number and water conservancy construction plan issued by the financial department at the same level, and allocate funds after being audited by the financial department at the same level. Among them, the water conservancy construction fund for the capital construction of existing water conservancy projects should be included in the local capital construction investment plan. Ninth financial departments at or above the county level shall establish a water conservancy construction fund revenue and expenditure accounting and daily management system, and the water conservancy department shall prepare the final accounts of the water conservancy construction fund; Expenditures belonging to capital construction shall be budgeted according to regulations and reported to the finance department at the same level for approval.
Planning departments at or above the county level should strictly review water conservancy capital construction projects. Article 10 No department or unit may raise the collection standard and expand the scope of use of water conservancy construction funds without authorization, and may not intercept, occupy or misappropriate them; After the collection of water conservancy construction funds, the scale of financial investment in water conservancy construction shall not be reduced. Eleventh finance, planning and auditing departments at or above the county level should strengthen the supervision and inspection of water conservancy construction funds, and offenders should be dealt with severely. Article 12 These Measures shall come into force as of 1998 65438+ 10/day, and end on 20 1 0 65438+February 3 1 day.