Borrow: management fee-water conservancy construction fund
Loan: bank deposit (or cash on hand)
If it needs to be withdrawn
1. Accrual time
Borrow: management fee-water conservancy construction fund
Loan: other payables-water conservancy construction fund
2. When handing it in
Borrow: other payables-water conservancy construction fund
Loan: bank deposit (or cash on hand)
Extended data:
Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. The management expenses of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and key protection projects of transnational rivers and border rivers in China shall be borne by the central and local governments.
I. Interim Administrative Measures
Article 1 In order to speed up the pace of water conservancy construction, improve the flood control and drought resistance of rivers, change the backward situation of key water conservancy facilities and river flood control system construction, alleviate the contradiction between supply and demand of water resources, and promote the sustained, rapid and healthy development of social economy, these measures are formulated in accordance with the decision of the State Council on establishing a water conservancy construction fund.
Article 3 Sources of the central water conservancy construction fund:
(a) 3% from the funds (fees and surcharges) of the relevant departments of the central government. The central government funds (fees and surcharges) that should be drawn from the water conservancy construction fund include: vehicle purchase surcharge, port construction fee, railway construction fund, local telephone installation fee, post and telecommunications surcharge, and central shared electric power construction fund.
(two) other funds approved by the State Council for water conservancy construction fund.
Article 4 Sources of local water conservancy construction funds:
(a) from the local government funds (fees, surcharges) to extract 3%. The local government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, local shared power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.
(two) cities with key flood control tasks should set aside not less than 15% of the urban maintenance and construction tax for urban flood control construction. The specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Cities with key flood control tasks are: Beijing, Tianjin, Shenyang, Panjin, Changchun, Jilin, Harbin, Qiqihar, Jiamusi, Zhengzhou, Kaifeng, Jinan, Hefei, Wuhu, Anqing, Huainan, Bengbu, Shanghai, Nanjing, Wuhan, Huangshi, Jingzhou, Nanchang, Jiujiang, Changsha, Yueyang, Chengdu, Guangzhou and Nanning.
(3) Funds for water conservancy projects and flood control facilities (funds, surcharges and handling fees) approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly incorporated into local water conservancy construction funds.
Article 5 Measures for the transfer of central water conservancy construction funds shall be formulated separately by the Ministry of Finance in conjunction with the State Planning Commission and the Ministry of Water Resources. Measures for the transfer of local water conservancy construction funds shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the measures for the transfer of central water conservancy construction funds and according to the actual conditions in various places.
Article 6 The water conservancy construction fund shall be used for the construction of existing water conservancy projects, with specific scope of use:
(a) the central water conservancy construction fund is earmarked for: the maintenance and construction of important river regulation projects; Maintenance of flood control facilities, repair of major rivers damaged projects; Dredging and clearing obstacles in large rivers and safe construction of flood storage and detention areas in river basins; Maintain and build the national flood control and drought relief communication information system; Other overall water conservancy projects approved by the State Council.
(2) The local water conservancy construction fund is specially used for: local key water conservancy construction projects; Manage local small and medium-sized rivers and lakes; Construction of local key soil erosion prevention and control projects; Construction of flood control facilities in key cities for flood control; Maintenance of local water conservancy projects; Other water conservancy projects approved by the provincial people's government.
Article 7 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). At the beginning of each year, the central and provincial water conservancy departments respectively submit the annual fund use plan to the finance department at the same level according to the water conservancy construction plan, and allocate funds after being audited by the finance department at the same level. Among them, the water conservancy construction funds used for the capital construction of existing water conservancy projects should be included in the central and local capital construction investment plans respectively. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year.
Eighth financial departments should establish and improve the water conservancy construction fund revenue and expenditure accounting and daily management system; Planning departments should strictly examine water conservancy capital construction projects. At the end of the year, the central and local water conservancy departments shall, in accordance with the financial affiliation, prepare the final accounts of water conservancy construction funds respectively; Belong to the basic construction expenditure, but also in accordance with the provisions of the preparation of basic construction financial accounts, reported to the finance department at the same level for approval.
Article 9 No department or unit shall raise the collection standard and expand the scope of use of water conservancy construction funds without authorization, and shall not intercept, occupy or misappropriate them. 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 10 These Measures shall be implemented from 1997 65438+ 10/day to 20 1 0 65438+February 3 1 day.
Article 11 The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall formulate specific implementation rules according to these Measures and report them to the Ministry of Finance, the State Planning Commission and the Ministry of Water Resources for the record.
Article 12 These Measures shall be interpreted by the Ministry of Finance in conjunction with the State Planning Commission and the Ministry of Water Resources.
Second, the calculation method
Pay according to one thousandth of the operating income.