Legal analysis: the fund consists of three levels: province, city and county. At the provincial level, 3% is extracted from the provincial vehicle toll income; According to the regulations, it is extracted from the central government's transfer payment for local refined oil and tax reform. City, county (District) level from the city, county (District) urban infrastructure supporting fees, land acquisition management fee income from 3%; Maintenance and management fees for river and sea dike projects; In accordance with the provisions, it is fully extracted from the transfer payment of local refined oil and tax reform by the higher authorities; For cities with key flood control (moisture-proof) tasks and serious shortage of water resources, funds of not less than 15% shall be arranged from the urban maintenance and construction tax and other funds approved by the municipal and county (district) people's governments for water conservancy construction funds. Implementation period is 20 1 1 year to 2020 1 day.

Legal basis: The collection of water conservancy construction funds in Fujian Province is based on the implementation rules for the collection and use management of water conservancy construction funds in Fujian Province (comprehensive [2011] No.66) policy of Fujian Provincial Department of Finance, Development and Reform Commission and Water Resources Department.

3. The collection standard of maintenance and management fee for Jianghai dike project is: 0.9‰ of the sales income or business income of enterprises, institutions and individual operators in the previous year within the benefit range of Jianghai dike, including 0.5‰ of bank interest income, 0.5‰ of insurance company premium income and business income of various trust and investment companies and finance companies 1‰. Industrial enterprises and foreign trade circulation enterprises are subject to a turnover tax of 0.9‰ (among them, industrial enterprises stopped collecting on May 20, 2007, and the implementation period is 2 years).

Four, the city and county (District), which has issued the management documents for the maintenance and management of Jianghai dike project, may entrust the local tax department to collect it. If it is necessary to entrust the local tax authorities to collect taxes, the relevant administrative departments of the municipal and county (District) governments and the local tax authorities at the same level shall sign an agreement on entrusted tax collection, clarifying the responsibilities and rights of both parties. If the entrusted collection agreement is not renewed and the collection procedures (statutory implementation requirements) are not perfect, all kinds of procedures should be improved before 20171kloc-0/to ensure that the fund collection work is carried out according to laws and regulations.