(a) from the local government funds (fees, surcharges) to extract 3%, into the local water conservancy construction fund. The local government funds (fees and surcharges) that should be extracted from the local water conservancy construction funds include: road maintenance fees, passenger and cargo water transportation surcharges, highway transportation management fees, special funds for traffic construction, vehicle tolls, driver training fees of local traffic and public security departments, local electric power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.
The 3% part of the government funds (fees and surcharges) belonging to the provincial unified revenue and expenditure shall be extracted and transferred by the Provincial Department of Finance. 3% of the municipal, prefectural and county government funds (fees and surcharges) shall be extracted and transferred by the local financial department.
(two) enterprises, institutions and individual operators with sales revenue and operating income shall collect local water conservancy construction funds according to 0.6 ‰ of their sales revenue or operating income in the previous year. Among them, banks (including credit cooperatives) are levied at 0.4 ‰ of the interest income of the previous year, and insurance companies are levied at 0.4 ‰ of the premium income of the previous year; All kinds of trust and investment companies, finance companies and other non-bank financial institutions are levied at 0.6 ‰ of the business income of the previous year. The local tax authorities at all levels are responsible for the specific collection work.
(three) administrative institutions (including the central administrative institutions in Anhui) employees pay the 20 yuan local water conservancy construction fund every year, which is levied by the financial departments at all levels. Employees of state-owned enterprises, joint-stock enterprises, collective enterprises, private enterprises, foreign-funded enterprises and other enterprises (including enterprises of the central government in Anhui) shall pay the local water conservancy construction fund for 20 years every year. Local tax authorities at all levels are responsible for the collection.
(IV) Newly requisitioned (including allocated) construction land, before the approval document for construction land is issued, the land-using unit shall pay the local water conservancy construction fund of 7,500 yuan per hectare (500 yuan per mu), and the land management department of the people's government that approved the land use shall be responsible for the collection.
(5) Hefei, Wuhu, Anqing, Huainan, Bengbu and Fuyang, which have key flood control tasks in our province, should set aside 15% of the funds from the urban maintenance and construction tax every year and incorporate them into the local water conservancy construction fund, which will be transferred by the financial departments of the six cities. Other cities with flood control tasks can be handled by analogy, and the specific measures are determined by the local government and reported to the government at the next higher level for the record. Article 3 The local water conservancy construction fund is a special fund for water conservancy construction, which should be given priority to the existing water conservancy projects. Specific scope of use: provincial key water conservancy 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 key water conservancy projects; Other water conservancy projects approved by the provincial government. Article 4 Water conservancy construction funds belong to government funds and shall be included in the financial budget management in accordance with the relevant provisions of the Decision of the State Council Municipality on Strengthening the Management of Extra-budgetary Funds and the Notice of the Ministry of Finance on Strengthening the Management of Government Funds. At the beginning of each year, the local water conservancy construction funds mastered at all levels shall be submitted by the water conservancy department to the finance department at the same level according to the water conservancy construction plan, and shall be allocated after being audited by the finance department at the same level. Among them, the local water conservancy construction fund is used for the capital construction of existing water conservancy projects and should be included in the capital construction investment plan. The local water conservancy construction fund shall be earmarked, and the year-end balance can be carried forward to the next year. Fifth financial departments should establish and improve the local water conservancy construction fund revenue and expenditure accounting and daily management system; Planning departments should strictly examine local water conservancy capital construction projects. At the end of the year, the water conservancy departments at all levels should prepare the final accounts of local water conservancy construction funds according to the financial affiliation; 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 6 The management authority of local water conservancy construction funds in Anhui Province belongs to the provincial people's government. In addition to the residents who enjoy the minimum living guarantee system for urban residents recognized by the civil affairs department, their local water conservancy construction funds shall be exempted, and any unit or individual that should pay shall not refuse to pay the local water conservancy construction funds; Any localities and departments have no right to approve the reduction, exemption or deferment of local water conservancy construction funds, adjust the scope and standards of water conservancy construction funds collection, and change the collection targets; No place, department or unit may intercept, occupy or misappropriate local water conservancy construction funds. Finance, local taxes, planning and auditing departments at all levels should strengthen supervision and inspection of the collection, management and use of local water conservancy construction funds, and offenders should be dealt with severely.