(1) Extract 3% from tractor road maintenance fees, vehicle tolls, road transport management fees, driver training fees of traffic and public security departments, market management fees, land acquisition management fees, individual industrial and commercial management fees and municipal facilities supporting fees collected and kept by cities, prefectures and counties (cities, districts).
(2) For cities with key flood control tasks, not less than 15% of the funds shall be extracted from the urban maintenance and construction tax for urban flood control construction.
Cities with key flood control tasks include: cities where the people's governments of cities and prefectures and regional administrative offices are located, and cities with key flood control tasks determined by the people's governments of cities and prefectures and regional administrative offices. Fifth water conservancy construction funds should be used for existing water conservancy projects first. Specific scope of use:
(a) the provincial water conservancy construction fund is specially used for: provincial key water conservancy construction projects and existing water conservancy projects at the provincial level, as well as the reconstruction of dangerous projects; Management of major rivers; Construction of key projects for soil erosion prevention and control; Maintenance of key water conservancy projects and other key water conservancy projects approved by the provincial government.
(two) the city, state, county (city, district) water conservancy construction fund is specially used for: supporting the key water conservancy projects and existing water conservancy projects, the renovation of dangerous projects and the construction of drinking water projects for people and animals in rural areas approved by the province; Manage small and medium-sized rivers in the region; Construction of soil erosion prevention and control project; Construction of flood control facilities in key cities for flood control; Maintenance of water conservancy projects. Article 6 Water conservancy construction funds belong to government funds, which are included in the financial budget management and charged as special items in accordance with the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29). Before the transfer payment method of the central financial water conservancy construction fund is issued, the financial department at the same level shall, in accordance with the provisions of the scope of raising and the proportion of extraction, make monthly provision and incorporate it into the special accounts of the financial water conservancy construction funds at all levels, which shall be used for special purposes, and the year-end balance can be carried forward to the next year. Seventh the use of water conservancy construction funds, by the water conservancy departments at all levels according to the water conservancy construction plan, put forward at the beginning of each year. For urban flood control construction projects, flood control departments at all levels shall, jointly with urban construction departments, put forward plans, submit annual plans for the use of funds to the financial department at the same level in strict accordance with the project approval procedures and existing project management measures, and send them to the leaders in charge of the government for approval after being audited by the financial department at the same level in conjunction with the Planning Commission and other departments, and allocate funds according to the progress of the project; The water conservancy construction funds used for the capital construction of existing water conservancy projects should be included in the capital construction investment plans of provinces, cities, prefectures and counties (cities, districts) respectively. Eighth financial departments at all levels should establish and improve the accounting and daily management system of water conservancy construction funds, and strengthen the supervision and management of water conservancy construction funds. At the end of the year, the water conservancy department shall prepare the financial statements of the water conservancy construction fund according to the financial affiliation; The capital construction unit shall prepare the financial accounts of capital construction according to the regulations and report them to the finance department at the same level for examination and approval. Article 9 No department or unit shall expand the scope of raising water conservancy construction funds and raise the extraction standard without authorization, conceal or falsely report the water conservancy construction funds that should be raised, and shall not default on the water conservancy construction funds. Overdue payment, can be directly deducted from the unit bank account by the financial department. Article 10 The expenditures of water conservancy construction funds must be earmarked according to the planned and prescribed purposes, and no department or unit shall expand the scope of use without authorization, and shall not intercept, finance, occupy or misappropriate them. Eleventh levels of finance, planning, auditing and supervision departments should strengthen the supervision and inspection of water conservancy construction funds. Those who violate the rules should be dealt with severely. Article 12 These Measures shall be implemented from 10, 0997+65438+65438 to February 3, 2065438. Article 13 The municipal (state) people's governments and regional administrative offices may formulate specific implementation rules according to these measures, and report them to the Provincial Department of Finance, the Provincial Planning Commission and the Provincial Department of Hydropower for the record. Fourteenth approach by the Provincial Department of Finance in conjunction with the Provincial Planning Commission, the Provincial Department of hydropower interpretation.