Article 1 In order to speed up the pace of water conservancy construction, improve the flood control and disaster resistance of water conservancy facilities, and promote sustained, rapid and healthy economic and social development, these measures are formulated in accordance with the relevant provisions of the state and combined with the actual situation of this province. Article 2 These Measures shall apply to the collection, use and management of water conservancy construction funds within the administrative area of this province. Article 3 The water conservancy construction fund is a special fund for water conservancy, which is mainly used for flood control and security, key water conservancy projects and agricultural infrastructure construction. Article 4 People's governments at all levels shall strengthen their leadership in the collection, use and management of water conservancy construction funds, do a good job in propaganda, enhance the awareness of water conservancy floods in the whole society, and do a good job in the collection and management of water conservancy construction funds. Fifth administrative fees and government funds collected by people's governments at all levels shall all be transferred to the water conservancy construction fund.

The administrative fees and government funds that should be transferred to the water conservancy construction fund include: highway maintenance fees, highway passenger and freight surcharges, vehicle tolls (limited to repayment by fees, the same below), highway transportation management fees, bazaar management fees, individual industrial and commercial households management fees, land acquisition management fees, and supporting fees for urban municipal public facilities.

Highway maintenance fees and highway passenger and freight surcharges are transferred according to the annual quota of 22 million yuan, and the rest are transferred according to the proportion of 3%. Article 6 If units owned by the whole people, non-village collective units and individuals use specialized vegetable fields, irrigated land, paddy fields and dry land for non-agricultural construction, the water conservancy construction fund 1.00 yuan-1.000 yuan in 200 yuan, 800 yuan-1.000 yuan, 500 yuan -700 yuan and 300 yuan -500 yuan shall be levied at one time; 200 yuan Water Conservancy Construction Fund is levied on every mu of occupied land. Article 7 All enterprises, institutions and individual operators with sales income or business income shall be paid 0? 8‰, banks (including credit cooperatives) press 0? 5‰, the insurance company according to the premium income of 0? 5‰, all kinds of trust and investment companies, finance companies and other non-bank financial institutions shall levy water conservancy construction funds according to 1‰ of their business income.

The water conservancy construction fund paid by each unit can be included in the cost. Eighth districts and cities, Yangling demonstration area (hereinafter referred to as the city), county water conservancy construction fund sources:

(1)10% of the state-owned land transfer fee;

(2) For towns with flood control tasks, 15% of the urban maintenance and construction tax will be included in the water conservancy construction fund to be used for urban flood control projects;

(three) return the provincial water conservancy construction fund. Ninth the following items shall be exempted from water conservancy construction fund:

(a) special funds (funds) and fees approved by the finance department of the State Council and the people's governments of the State Council and the province;

(two) the income of social welfare undertakings, enterprises and institutions managed by the civil affairs department and enterprises and institutions managed by the Disabled Persons' Federation;

(3) Income from water charges for farmland irrigation;

(four) other projects approved by the provincial people's government. Tenth administrative fees and government funds should pay the water conservancy construction fund by the financial departments at all levels in accordance with the provisions of the proportion of transfer. The water conservancy construction funds payable for non-agricultural construction requisition (use) and occupation of cultivated land shall be collected by financial departments at all levels, and the rest shall be collected by local tax departments at all levels. Eleventh water conservancy construction funds into the fund budget management. Cities and counties (limited to cities and counties with key flood control tasks determined by the provincial government) shall transfer water conservancy construction funds from urban maintenance and construction taxes according to regulations, and the general budgets of cities and counties shall be transferred to the fund budget at the end of the year; The water conservancy construction fund transferred by cities and counties from the transfer fee of state-owned land, as the budget income of the two levels of funds in cities and counties, is included in the fund budget 840507. In addition, other water conservancy construction funds collected and remitted by tax authorities at all levels shall be paid into the local state treasury on the spot, which is the budgetary income of provincial funds. Among them, administrative fees and water conservancy construction funds transferred from government funds are included in the fund budget 84050 1 subject; Other water conservancy construction funds collected are included in the fund budget 840509. Twelfth financial and tax departments at all levels shall use the "Special Notes for Water Conservancy Construction Funds" uniformly printed by the provincial finance department when collecting water conservancy construction funds, and the local tax departments that implement the same tax collection may use tax notes instead. The financial departments at all levels will allocate the water conservancy construction fund to the state treasury at the same level (where the fund budget management is implemented) or issue a "notice of appropriation of water conservancy construction fund" to the internal finance at the same level, and the relevant departments will allocate the funds to the fund budget 84050 1 subject according to the requirements of the notice of appropriation. Article 13 The water conservancy construction fund shall be paid on time, and the overdue payment shall be recovered within a time limit. From the date of overdue payment, an additional fine of 2‰ shall be incorporated into the water conservancy construction fund. For units and individuals that refuse to pay, the tax collection department may notify the local bank to withhold by the "special withholding notice". Article 14 The payment, declaration and storage of water conservancy construction funds shall be handled by the state treasury at all levels or the agent state treasury. All relevant departments should actively cooperate with the collection and management work, and shall not be withheld or misappropriated. Article 15 The water conservancy construction funds collected shall be returned to the provincial treasury in proportion and enjoyed by the provinces, cities (counties), except the water conservancy construction funds transferred from the state-owned land transfer fees and urban maintenance and construction taxes by the cities and counties. At the beginning of the year, the Provincial Department of Finance and the Provincial Local Taxation Department jointly issued the annual water conservancy construction fund collection plan to all provinces and cities; At the end of the year, the Provincial Department of Finance will return the funds according to the amount of funds actually invested in the provincial treasury by each city and the corresponding return ratio. Among them, 70% of Xi 'an warehousing amount is returned; Return 30% of the warehousing amount of Xianyang City, Baoji City, Weinan City, Tongchuan City and Yangling Demonstration Zone; Return 50% of the warehousing amount of Yulin City, Yan 'an City, Hanzhong City, Ankang City and Shangluo City. At the same time, in order to make rewards and punishments clear, encourage the advanced, fully mobilize the enthusiasm of the municipal financial departments, and ensure the steady growth of water conservancy construction funds, the provincial financial department will give appropriate rewards to the cities that have overfulfilled the collection plan at the beginning of the year and have excellent collection work.