The collection ratio of energy and transportation key construction funds is, all within the prescribed collection scope, and the income of the project in the current year is calculated according to the collection rate 10%. In order to strengthen the key construction of energy and transportation more quickly, the State Council decided to increase the collection ratio from 1 in July 1983 and from 10% to 15%. According to the State Council Guofa (1 98) No.38 document, all urban and rural collective enterprises and individual industrial and commercial households that have not collected energy and transportation key construction funds will be collected at 7% of the profits after paying income tax from May 1987/day. The tax authorities at all levels shall be responsible for the collection of national energy and transportation key construction funds. The fund shall be paid on a monthly or quarterly basis, and at the end of the year, according to the relevant final accounts, the collection method shall be adopted after settlement.