Water conservancy construction fund is a government fund specially used for water conservancy construction.

Resource tax is a tax levied on units and individuals who exploit taxable mineral products and produce salt in China according to the taxable quantity. Units and individuals who exploit mineral products or produce salt as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Resource Tax and People's Republic of China (PRC) Salt Law are taxpayers of resource tax and shall pay resource tax.