(a) the agricultural (animal husbandry) industry tax surcharge of local finance;
(2) Tuition and miscellaneous fees for primary and secondary schools;
(three) the state-owned enterprise repair fund;
(4) Oilfield maintenance fees of state-owned oil enterprises;
(five) the afforestation fund of the forestry department. Article 5 The national key energy and transportation construction fund shall be assessed at 10% of the current year's income of the fund listed in Article 3. Article 6 The national key construction fund for energy and transportation shall be levied, and it shall be determined as XX billion yuan per year, and all of it shall be turned over to the central finance. All regions, departments and units must ensure the completion of tasks on the premise of correctly implementing policies. Part of the local overfulfilled tasks is reserved for all provinces, municipalities and autonomous regions. Article 7 The investors of the National Key Energy and Transportation Construction Fund shall make contributions in accordance with the following provisions:
(a) the central competent department and its subordinate institutions shall be turned over to the central treasury by the competent department.
Enterprises and units affiliated to the central competent department shall be turned over to the central treasury on the spot, except railways, transportation, posts and telecommunications, civil aviation and military enterprises.
(2) Troops and their subordinate enterprises and institutions shall be brought into the central treasury by the General Logistics Department.
(3) Local governments at all levels, local enterprises, institutions, government organizations and urban collective enterprises under their jurisdiction shall be turned over to the central treasury by local or competent departments. Local overfulfilled tasks will be partially returned at the end of the year. Eighth national key construction funds for energy and transportation shall be paid quarterly or monthly. The payer shall fill in the payment form and pay it to the local bank within ten days after the end of the quarter or month. The national key energy transportation construction fund in the fourth quarter or1February should be paid in advance before the end of the year, and settled according to the relevant final accounts after the end of the year. Ninth national energy and transportation key construction fund collection tasks, by the governments at all levels responsible for the distribution. The tax authorities at all levels shall be responsible for the specific collection work, and the People's Bank of China and relevant departments shall actively cooperate. Article 10 Within one month after the promulgation of these Measures, any unit that pays the national key energy transportation construction fund must report to the local tax authorities, go through the registration formalities, and regularly submit the projects and relevant materials that the unit should pay the national key energy transportation construction fund. Eleventh units that pay the national energy and transportation key construction funds must pay within the time limit stipulated in these Measures. Refuse to pay, the local tax authorities and banks have the right to deduct from their deposits. Article 12 No place, department or unit may raise the price and charging standard, shift the burden, or ask the state for additional subsidies because of paying the national key energy and transportation construction fund. It is strictly prohibited to transfer funds, resort to deceit, conceal income, and intentionally miss or underpay. In violation of the above provisions, the tax authorities have the right to impose a fine according to the seriousness of the case, in addition to paying the payable amount; If the circumstances are particularly serious, it shall report to the higher authorities and give disciplinary action to the relevant responsible persons. Thirteenth financial and tax departments at all levels and the competent departments of enterprises and institutions should strengthen the management of extra-budgetary funds, establish and improve the budget and final accounts system and other necessary management systems, supervise the use of funds, and improve the effect of fund use. The financial department should improve the management mechanism of extra-budgetary funds and enrich personnel. The extra-budgetary funds of each unit shall be accounted for separately, and the income and expenditure shall be reported to the local finance and taxation departments regularly. Article 14 provinces, municipalities and autonomous regions shall arrange to use the retained part beyond the tasks of the national key energy and transportation construction fund every year, which can only be used for the development of energy and transportation construction in the region and shall not be used for other purposes. Specific construction projects shall be submitted to the State Planning Commission for approval by the people's governments of all provinces, municipalities and autonomous regions. Fifteenth these Measures shall be implemented as of January 1st, 1983. Detailed implementation rules shall be formulated by the Ministry of Finance. Article 16 The Ministry of Finance shall be responsible for the interpretation of these Measures.
Attachment: List of Collection Projects of National Key Construction Funds for Energy and Transportation
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Collection scope | collection items
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First, local finance | industrial and commercial tax surcharge, urban public utilities surcharge, fishery tax and fishery construction surcharge,
Extra-budgetary funds | salt tax retention and surcharge, county-run industrial profit retention, enterprise centralized renovation funds, public houses
| Rental income and other projects not included in the budget management.
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Two, industrial and commercial administration single | industrial transportation, post and telecommunications, commercial income, road maintenance income, agriculture, forestry, water conservancy and meteorological income
Extra-budgetary income, profit income of school-run enterprises, income from cultural, educational, scientific and health broadcasting, and income from scientific research experiments.
In words ||||||||||||
|, real estate business income, other business income, hotel guest house income, auditorium income, organs
| Miscellaneous income, tourism income that has not been included in the budget, market management income, and other income of infrastructure units.
| into, and other projects not included in the budget management.
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Three, the basic depreciation fund of state-owned enterprises (excluding the financial part), according to the output of the extraction of renovation funds _
The competent department | gold, fixed assets incomings, retained profits, enterprise funds and various forms of profit and loss contract points.
The income extracted from the above-mentioned projects, the after-tax profits of enterprises collected by tax, and the concentration of competent departments.
Income from special funds and other projects belonging to special funds (including military enterprises).
Profit of grass-roots supply and marketing cooperatives after paying income tax.
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Four, other without the approval of the Ministry of petroleum to replace oil with coal special energy development fund, crude oil overproduction energy fund.
Budget management | Profits of ocean-going fleets of the Ministry of Communications, various incomes from mining and port maintenance, and small profits from electricity maintenance.
Water and electricity income, income from local small railways not included in the budget, income from guest houses and auditoriums run by enterprises.
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| fees, non-tourism sector tourism income, civil aviation passenger service fund, civil aviation airport service fee and Guangzhou
| fee retention income, tickets and rental income of the Great Hall of the People, all kinds of extra-budgetary funds of the army,
| and other projects not included in the budget management.
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Five, urban collective enterprises | provinces (cities, autonomous regions), regions (cities), counties (cities, districts) and cities and towns under the county collective management enterprises.
Industry wage income | enterprise; Collective enterprises managed by state-owned enterprises, institutions and competent departments; And other budgets.
After-tax profits | profits of foreign enterprises after paying income tax.
The profits of cooperative shops, transport cooperatives and sub-district offices after paying income tax shall be exempted from tax.
| Close.
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