The provincial water conservancy construction fund is mainly used for the construction and maintenance of key water conservancy projects such as river regulation and seawall, which are related to the overall national economic and social development of the province.
City and county water conservancy construction funds are mainly used for the construction and maintenance of local key water conservancy projects, the regulation of small and medium-sized rivers and the construction of flood control facilities in key flood control towns.
Water conservancy construction fund is first used for the construction of existing water conservancy projects. Article 3 Sources of provincial water conservancy construction funds.
3% of government funds (fees and surcharges) collected at the provincial level. Provincial government funds (fees and surcharges) that should be drawn from water conservancy construction funds include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, provincial electric power construction funds, market management fees, individual industrial and commercial management fees, and land acquisition management fees. Fourth sources of water conservancy construction funds in cities and counties.
(a) 3% from the government funds (fees and surcharges) collected by cities and counties. The municipal and county government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, highway transportation management fees, driver training fees of local transportation and public security departments, power construction funds shared by cities and counties (including funds collected through comprehensive price increases), market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.
(2) For cities with key flood control tasks, not less than 15% of the urban maintenance and construction tax shall be used for flood control projects in local cities. The specific proportion is determined by the municipal and county governments.
Cities with key flood control tasks refer to the urban areas or chengguan where the municipal and county governments are located.
(three) other water conservancy construction funds stipulated by the municipal and county governments. Article 5 Water conservancy construction funds are government funds, which are included in the financial budget management as special expenses according to the Decision of the State Council Municipality on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29). At the beginning of each year, according to the water conservancy construction plan, the provincial, municipal and county water conservancy departments submit the annual fund use plan to the finance department at the same level, and after being audited by the finance department at the same level, the finance and water conservancy departments jointly issue funds. Among them, the water conservancy construction funds for capital construction projects of water conservancy projects are respectively included in the provincial, municipal and county capital construction investment plans, and the projects are approved according to the capital construction procedures. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year. Article 6 The financial department shall establish and improve the revenue and expenditure accounting and daily management system of water conservancy construction funds. The planning department should strictly review the water conservancy capital construction projects and strengthen the management of investment plans. Water conservancy departments should strengthen the management and supervision of water conservancy construction fund investment projects. Expenditures belonging to basic construction projects shall be prepared at the end of the year according to regulations and reported to the finance department at the same level for approval. Seventh any department or unit shall not raise the collection standard of water conservancy construction funds without authorization, and shall not expand the scope of use, and shall not be withheld, misappropriated or misappropriated. Finance, planning and auditing departments at all levels should strengthen supervision and inspection of water conservancy construction funds, and offenders should be dealt with severely. Article 8 These Measures shall be implemented as of June 1997+ 10/0/day. Ninth specific measures for the transfer and expenditure of water conservancy construction funds shall be formulated separately by the Provincial Department of Finance in conjunction with the Provincial Planning Commission and the Provincial Water Resources Department. Article 10 The municipal and county people's governments shall formulate specific implementation rules according to these measures, and report them to the Provincial Department of Finance, the Provincial Planning Commission and the Provincial Water Resources Department for the record.