(a) from the provincial government funds and administrative fees to extract three percent. The government funds and administrative fees that should be extracted from the water conservancy construction fund include vehicle tolls and land acquisition management fees. Among them, the toll road built by joint venture shall be drawn from the water conservancy construction fund according to 3% of the vehicle toll income payable to the province;
(two) the provincial people's government in accordance with the provisions of the central to local refined oil prices and tax reform transfer payment funds;
(3) The income extracted by the provincial water administrative department from the water fee and electricity fee income of water conservancy projects invested and constructed by the state and the province according to the following proportions: agricultural water fee income 5%, urban water fee income 12%, industrial water, circulating water and tap water fee income 17%, and hydropower generation fee income10%;
(four) other funds included in the water conservancy construction fund as stipulated by the state and the provincial people's government. Fifth districts of the city water conservancy construction fund sources:
(a) three percent from the municipal government funds and administrative fees. The government funds and administrative fees that should be extracted from the water conservancy construction fund include: vehicle tolls, urban infrastructure supporting fees, and land acquisition management fees. Among them, the toll road built by joint venture is extracted from the water conservancy construction fund according to 3% of the vehicle toll income of the districts and cities;
(2) For cities with key flood control tasks and serious shortage of water resources, an urban maintenance and construction tax of not less than 15% shall be arranged for urban flood control and water resources allocation projects. The specific proportion is proposed by the provincial finance department in conjunction with the water administrative department and submitted to the provincial people's government for determination. Cities with key flood control tasks and serious shortage of water resources shall be proposed by the provincial administrative department in conjunction with the housing and urban-rural construction department and submitted to the provincial people's government for determination;
(three) other funds included in the water conservancy construction fund as stipulated by the state and the people's governments of provinces and cities divided into districts. Sixth financial departments at all levels should regularly transfer funds for water conservancy construction according to the prescribed projects and proportions; The water conservancy construction funds extracted by the water administrative departments at all levels from the water conservancy project hydropower fee income invested by the state and the province shall be turned over to the finance at the same level in time. Article 7 The scope of use of water conservancy construction funds includes:
(a) the provincial water conservancy construction fund is mainly used for: key water resources allocation projects determined by the province; Management of major rivers, lakes and depressions in the province; Reinforcement of dangerous reservoirs; Safety construction of flood storage and detention areas determined by the state; Construction of flood control communication system managed by the province; Construction of key projects for soil erosion prevention and control; Rural water conservancy and hydropower project construction; Maintenance and renovation of water conservancy projects; Flood control and emergency flood control; Other water conservancy projects approved by the provincial people's government;
(two) the municipal water conservancy construction fund is mainly used for: municipal key water resources allocation projects with districts; Construction, maintenance and treatment of urban flood control facilities and rivers, lakes and depressions in the region, and reinforcement of dangerous reservoirs; Construction of soil erosion prevention and control project; Rural water conservancy and hydropower project construction; Maintenance and renovation of water conservancy projects; Flood control and emergency flood control; Other water conservancy projects approved by the Municipal People's Government with districts;
(3) The funds for major water conservancy construction projects across river basins and provinces shall be borne by the province, and the funds for major water conservancy construction projects across cities divided into districts shall be borne by the province and the relevant cities divided into districts. Eighth water conservancy construction fund revenue and expenditure into the government fund budget management, the implementation of earmarking, year-end balance can be carried forward to the next year. Among them, those used for fixed assets investment projects shall be included in the fixed assets investment plan.
Financial departments at all levels are responsible for the allocation, collection and fund management of water conservancy construction funds. Water administrative departments at all levels in consultation with the finance department at the same level put forward the water conservancy construction fund expenditure plan (project), and the projects included in the fixed assets investment plan should also be consulted with the development and reform department at the same level, and the budget and final accounts of water conservancy construction funds should be prepared according to the requirements of the finance department. Article 9 Water conservancy construction funds shall be raised by the following units according to their sources: those drawn from government funds and administrative fees included in the budget management, those allocated from the central government's transfer payment funds for local refined oil prices and tax and fee reform, and those arranged in the fiscal budget shall be directly transferred by financial departments at all levels; Water and electricity charges for water conservancy projects shall be collected by water administrative departments at all levels or entrusted by tax authorities.
Provincial water conservancy construction fund income, by the Provincial Department of Finance, the provincial administrative department in charge of the division of responsibilities is responsible for organizing the collection and inspection.