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My opinion on raising and management of water conservancy construction fund in Henan Province
Article 1 In order to speed up the pace of water conservancy construction in our province, according to the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds of the State Council (Guo Fa [1997] No.7), combined with the actual situation in our province, these implementation opinions are formulated. Article 2 Henan Water Conservancy Construction Fund is a special fund for water conservancy construction, which consists of provincial water conservancy construction funds and municipal and county water conservancy construction funds. The provincial water conservancy construction fund is mainly used for the management, maintenance and construction of key rivers and large and medium-sized reservoirs related to the overall national economic and social development of our province, the construction of key water conservancy projects such as inter-city irrigation, drainage, flood storage and detention areas, the provincial-level supporting of key water conservancy projects arranged by the central government, and other water conservancy projects approved by the provincial people's government. City and county water conservancy construction funds are mainly used for the management, maintenance and construction of small rivers and reservoirs in cities and counties, the construction of urban flood control facilities, water conservancy flood control and drainage and drought relief facilities, small watershed management and soil and water conservation projects, key water conservancy construction projects arranged by the central and provincial governments, and other water conservancy construction projects approved by the city and county governments. Article 3 Sources of provincial water conservancy construction funds:

(a) 3% from provincial government funds (fees, surcharges). Government funds (fees and surcharges) from which water conservancy construction funds should be drawn include: provincial highway maintenance fees, electric power construction funds, land acquisition management fees, vehicle tolls, road ticket surcharges and freight surcharges.

(two) the annual provincial recurrent fiscal revenue growth of 3%.

(three) provincial water conservancy construction funds from real estate development, commerce, hotels and office buildings.

(4) Land requisition and water conservancy funds for non-agricultural construction projects classified at the provincial level. The specific collection method is still implemented according to the Supplementary Notice of the People's Government of Henan Province on the Measures for Raising Special Funds for Water Conservancy Construction in Henan Province (JUNG WOO [1994] No.4).

(5) Additional funds for newly purchased automobile water conservancy construction shared by the provincial level. The specific collection method is still implemented according to the Notice of the People's Government of Henan Province on Printing and Distributing the Measures for the Collection of Additional Funds for Newly-purchased Automobile Water Conservancy Construction in Henan Province (JUNG WOO [1995] No.44).

(six) other funds collected by the provincial people's government that can be used for water conservancy construction funds shall be unified into the provincial water conservancy construction funds. Fourth sources of water conservancy funds in cities and counties:

(1) 3% of municipal and county government funds (fees and surcharges). The municipal and county government funds (fees and surcharges) from which water conservancy construction funds should be drawn include: highway transportation management fees, market management fees, individual industrial and commercial management fees, road maintenance fees, municipal facilities supporting fees, driver training fees, land acquisition management fees, vehicle tolls, road ticket surcharges and freight surcharges.

(two) 3% of the total annual recurrent fiscal revenue growth at the city and county levels.

(three) water conservancy construction funds divided by cities and counties from real estate development, commerce, hotels and office building construction projects.

(four) cities with key flood control tasks should set aside a certain proportion of funds from the urban maintenance and construction tax, which will be arranged by the urban construction department for the construction of urban flood control facilities. Among them, Zhengzhou and Kaifeng, two national key flood control cities, are reserved15%; Xinxiang, Luoyang, Xinyang, Zhoukou, Luohe, Anyang, Nanyang, Pingdingshan and Zhumadian are designated as 10%.

(five) land acquisition and water conservancy funds for non-agricultural construction projects by city and county. The specific collection method is still implemented according to the Supplementary Notice of the People's Government of Henan Province on the Measures for Raising Special Funds for Water Conservancy Construction in Henan Province (JUNG WOO [1994] No.4).

(six) additional funds for urban automobile water conservancy construction. The specific collection method is still implemented according to the Notice of the People's Government of Henan Province on Printing and Distributing the Measures for the Collection of Additional Funds for Newly-purchased Automobile Water Conservancy Construction in Henan Province (JUNG WOO [1995] No.44).

(seven) other water conservancy construction funds collected by the people's governments of cities and counties shall be uniformly incorporated into the water conservancy construction funds of cities and counties. Article 5 For real estate development projects, businesses, hotels and office buildings other than "housing projects", the water conservancy construction fund shall be drawn at 1% of the total investment of their construction projects (excluding Hong Kong, Macao and Taiwan and foreign direct investment). 30% of the total provincial water conservancy construction fund is divided by city and county levels, and the remaining 70% is retained by city and county levels. How to divide cities and counties is decided by cities and counties. Article 6 Ways of raising funds for water conservancy construction: according to 3% of the total annual recurrent revenue growth, the funds for water conservancy construction allocated from road maintenance fees, local electric power construction funds, national land acquisition management fees and urban maintenance and construction taxes shall be directly transferred from the budget revenue by the finance at the same level according to the annual recurrent revenue growth and the amount of four fees or fund income; Seven expenses, such as vehicle tolls, road transportation management fees, market management fees, individual industrial and commercial management fees, municipal facilities supporting fees, highway ticket surcharges, freight surcharges, etc., extracted from the water conservancy construction fund shall be directly transferred from extra-budgetary income at all levels by the finance at the same level according to the income; The water conservancy construction fund extracted from the driver training fee shall be collected by the transportation departments at all levels and turned over to the finance at the same level. In addition to the "housing project" outside the real estate development projects, commercial, hotel, office building construction projects with a total investment (excluding Hong Kong, Macao and Taiwan and foreign direct investment) extracted from the water conservancy construction fund, levied by the finance department at the same level, the relevant construction units by the bills collected by the finance department to the construction administrative department for construction permits. The newly purchased additional funds for automobile water conservancy construction, land acquisition funds for non-agricultural construction projects and other water conservancy construction funds levied by the provincial and municipal people's governments are still implemented according to the original provisions.