Transfer soil and water conservation compensation fees, local reservoir resettlement support funds, income from the transfer of emission rights, and relocation construction fees for air defense basements to the tax department for collection. For the above-mentioned income with a collection period in 2021 and a period in 2020, the original collection (supervision) unit will continue to be responsible for the collection, settlement and settlement.

Legal basis:

"Tax Collection and Administration Law of the People's Republic of China"

Article 3: The levy, suspension and reduction of taxes, Tax exemptions, tax refunds, and tax repayments shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 5 The taxation department of the State Council shall be in charge of national tax collection and management. The state taxation bureaus and local taxation bureaus of various regions shall conduct tax collection and management respectively in accordance with the tax collection and management scope stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative regions in accordance with the law, support tax authorities in performing their duties in accordance with the law, calculate tax amounts in accordance with statutory tax rates, and collect taxes in accordance with the law.

All relevant departments and units should support and assist tax authorities in performing their duties in accordance with the law.

Tax authorities perform their duties in accordance with the law, and no unit or individual may obstruct it.