(a) the agricultural (animal husbandry) industry tax surcharge of local finance;
(two) primary and secondary school tuition, work-study income, institutions of higher learning and technical secondary school funds;
(three) the enterprise's major repair fund;
(4) Maintenance fees for coal mines and oil fields;
(five) the afforestation fund of the forestry department;
(six) other projects approved by the State Council or the Ministry of Finance for tax exemption. Article 6 Adjustment funds shall be raised by governments at all levels. The tax authorities are responsible for the specific collection work; The storage, declaration and warehousing of regulatory funds shall be handled by the state treasury and specialized banks at all levels. Financial, industrial and commercial administrative departments at all levels and other relevant departments should actively cooperate and do a good job in collection. Article 7 The adjustment fund belongs to the part paid by the central unit and belongs to the central finance. 50% of the contribution made by local units goes to the central finance and 50% to the local finance. Article 8 The adjustment fund shall be paid quarterly or monthly. The payer shall fill in the payment form within ten days after the end of the quarter or month and pay it to the local bank. The adjustment fund in the fourth quarter or1February shall be paid in advance before the end of the year, and settled according to the relevant final accounts after the end of the year. Article 9 The regulation fund collected as fiscal revenue shall be used by the state as a whole. Tenth all regions, departments and units must pay the adjustment fund in full and on time within the prescribed time limit. No fraud, intentional omission, underpayment, default, refusal to pay, interception or misappropriation shall be allowed, and no price or charging standard shall be raised and the burden shall be passed on because of the collection of adjustment funds. Offenders shall be dealt with according to the Interim Provisions of the State Council on Punishment for Violating Financial Regulations and its detailed rules for implementation. Eleventh measures for the implementation of the collection and adjustment fund shall be formulated and promulgated by the Ministry of Finance. Table: Collection Scope and Items of National Budget Adjustment Fund
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Collection scope │ Collection items
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First, extra-budgetary funds from local finance, city public utilities surcharge, fishery tax and fishery construction surcharge, salt tax commission,
Enterprise centralized renovation funds, public housing rental income, etc. are not included in the budget.
│ Management project.
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Two, the budget of administrative institutions, industrial railway transportation, post and telecommunications, business income, road maintenance income, vehicle purchase.
Capital surcharge, income from agriculture, forestry, water conservancy and meteorology, income from culture, education, science and health broadcasting.
Research income, military research income retention, survey and design income, city
Public utility income, garden income, real estate management income, other business income,
│ Hotel guest house income, auditorium income, and miscellaneous income of organs have not been included in the budget.
Tourism income, market management income, other income of infrastructure units, others.
│ Projects not included in budget management.
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Three, the state-owned enterprises and their competent departments, the basic depreciation fund, according to the output of the renovation fund, fixed assets changes.
The extracted special funds, price income, profit retention, enterprise funds and various forms of profit and loss contract are divided into income.
│ After-tax profits of enterprises and income of competent departments
Other projects belonging to special funds (including military enterprises).
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Four, other not included in the budget management, the Ministry of Petroleum's crude oil surplus energy fund, the Ministry of Communications ocean fleet profits.
│ │ Income from mine raising and Hong Kong raising, income from small hydropower raising, no
Income from local small railways included in the budget, income from guest houses and auditoriums run by enterprises,
Enterprise scientific research income, railway passenger and freight service fund, post and telecommunications line reconstruction fund, payment
Port fees, tourism income of non-tourism departments, various tickets and rental income,
Extrabudgetary funds of the military, and other projects that are not included in the budget management.
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Five, collective enterprises and private enterprises in provinces (autonomous regions and municipalities directly under the central government), regions (cities), counties (cities, districts) and towns as a unit.
And the income paid by individual industrial and commercial households, collective enterprises managed by cities and towns, state-owned enterprises, institutions and competent departments of enterprises.
│ After-tax profits of collective enterprises under management, and profits of enterprises outside the budget after paying income tax; basis
Profit of supply and marketing cooperatives after paying income tax; Cooperative shops, transport cooperatives and streets
│ profits of enterprises after paying income tax; After other collective enterprises pay income tax,
│ profit; Profits of private enterprises and individual industrial and commercial households after paying income tax.
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