Legal analysis: 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. The water conservancy construction funds that should be paid by administrative fees and government funds shall be transferred by financial departments at all levels according to the prescribed proportion. 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.

Legal basis: Measures for the Administration of Raising and Using Water Conservancy Construction Funds in Shaanxi Province 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.