Finance, planning, auditing, water administration and other relevant departments should conscientiously perform their duties and do a good job in the collection, supervision and management of water conservancy construction funds. Fourth sources of water conservancy construction funds:
(1) 3% of the government funds at the corresponding level (fees and surcharges); Government funds (fees and surcharges) that should be withdrawn from water conservancy construction funds include: highway maintenance fees (including key traffic construction funds), highway construction funds, vehicle tolls, highway transportation management fees, driver training fees of public security traffic departments, local electric power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees;
(2) jimo city, jiaozhou city, Jiaonan, Laixi and pingdu city, which have key flood control tasks, set aside/kloc-0.5% from the urban maintenance and construction tax levied by this Municipality for urban flood control construction;
(3) 1‰ of the sales income (or operating income) of all kinds of productive enterprises in the secondary industry;
(four) the circulation and service enterprises at all levels of the tertiary industry are levied at 1‰ of the sales (or turnover) of the year; 2 ‰ of the annual business income of financial and insurance institutions and various investment companies;
(five) private enterprises and individual industrial and commercial households in urban and rural areas are calculated according to the current sales income (or operating income) 1‰. Article 5 The water conservancy construction funds collected in accordance with Items (3), (4) and (5) of these Measures shall be collected and remitted by local tax authorities at all levels. Sixth municipal income within the scope of water conservancy construction funds raised into the municipal water conservancy construction fund management; Is a district (city) income range to raise water conservancy construction fund, 60% into the district (city) water conservancy construction fund management, 40% paid into the municipal water conservancy construction fund.
The water conservancy construction fund collected and remitted by the local tax authorities shall fill in the payment form and turn it over to the state treasury in accordance with the proportion determined in the preceding paragraph. Seventh tax authorities responsible for the collection of water conservancy construction funds should use the special receipt of water conservancy construction funds uniformly printed by the municipal finance department, and can extract the management fee of 5% according to the actual collection amount. Article 8 The municipal water conservancy construction fund is mainly used for the construction of large-scale key water conservancy projects such as flood control, waterlogging elimination and water supply, cross-regional and inter-basin water conservancy projects, safety protection and annual maintenance projects of large and medium-sized reservoirs, comprehensive management of Dagu River and river regulation across cities (regions), key prevention and control projects of soil erosion, water supply projects in towns and villages, key demonstration of water-saving irrigation projects, supporting construction of large and medium-sized reservoir irrigation areas, and construction and maintenance of flood control and drought relief communication and information dispatching systems in the whole city.
District (city) level water conservancy construction fund, first used for large and medium-sized water conservancy projects arranged by local central and municipal governments, followed by key water conservancy projects at the same level. Ninth water conservancy construction fund belongs to the government fund, which is included in the financial budget management and earmarked. At the beginning of each year, the water administrative department submits the annual plan for the use of funds to the financial department at the same level according to the water conservancy construction plan and the annual water conservancy construction plan determined by the government. After being audited by the financial department at the same level, it issues the annual expenditure plan and allocates it to the water administrative department according to the progress of the project. Among them, the water conservancy construction funds for the capital construction of water conservancy projects should be included in the capital construction investment plan at the same level. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year.
The scope of the capital construction investment plan refers to the newly-built large and medium-sized water conservancy capital construction projects and the large and medium-sized water conservancy capital construction projects that have been rebuilt and expanded. If the investor belongs to the city and is included in the city's capital construction investment plan, the district (city) capital construction investment plan belongs to the district (city). The division of investment subjects is based on the proportion of city or district (city) investment in the total investment of the project. City and district (city) investment accounted for 50%, included in the city's capital construction investment plan. Tenth financial departments at all levels shall regularly inform the planning and water administrative departments at the same level about the collection and payment of water conservancy construction funds; Water administrative departments at all levels shall regularly submit reports on the use of water conservancy construction funds to the financial departments at the same level; Audit departments at all levels should audit the collection and use of water conservancy construction funds.
The competent departments of finance, planning, auditing and water administration shall conscientiously implement the relevant laws, regulations and rules of the state and perform their functions. The relevant units shall cooperate with the work of the financial, planning, auditing and water administrative departments, truthfully provide relevant information, and shall not hinder the financial, planning, auditing and water administrative departments from exercising their functions and powers according to law.