The tax basis is the Measures for the Administration of Raising and Using Local Water Conservancy Construction Funds in Shandong Province.

1, the Shandong provincial government issued the "Administrative Measures for Raising and Using Local Water Conservancy Construction Funds in Shandong Province". According to the "Measures", Yantai City, Shandong Province will cancel the original river maintenance and management fee from July 1, and pay the local water conservancy construction fund to enterprises, institutions and individual operators according to the actual value-added tax, consumption tax and business tax 1%.

2 enterprises, institutions and individual operators to pay the water conservancy construction fund, by enterprises, institutions and individual operators in addition to pay three taxes. From July 20 1 1 and 1, the local water conservancy construction fund will be levied according to 1% of the "three taxes" actually paid by enterprises, institutions and individual operators, and the maintenance fee for river engineering will be suspended.

3. There are four sources of funds for local water conservancy construction funds, which have been raised since June 5438+ 10/this year: 3% of administrative fees and government fund income (including special income, excluding education fees, local education surcharges, education surcharges, water resources fees, state-owned land use right transfer income, etc.). ).

4. Withdraw 3% from the funds returned and transferred by the central government for the reform of local refined oil prices and taxes and fees; For cities with key flood control tasks and serious water shortage,15% shall be extracted from the urban maintenance and construction tax; Farmland water conservancy construction funds extracted from land transfer income are included in the management of local water conservancy construction funds.

Extended data

Measures for the administration of raising and using local water conservancy construction funds in Shandong Province

Fifteenth local water conservancy construction fund revenue and expenditure into the government fund budget management, earmarking, year-end balance carried forward to the next year.

Water conservancy, development and reform and other relevant departments at all levels shall, according to the water conservancy construction plan, prepare the annual expenditure budget of the local water conservancy construction fund, and incorporate it into the government fund budget after being audited by the financial department at the same level. The financial department shall allocate funds according to the approved local water conservancy construction fund budget and the actual collection of warehousing funds. Among them, the local water conservancy construction funds of fixed assets investment projects should be included in the fixed assets investment plan.

Water conservancy, development and reform departments at all levels shall, according to the implementation of the annual local water conservancy construction fund budget, prepare the final accounts of the local water conservancy construction fund and report them to the finance department at the same level for review.

Sixteenth people's governments at all levels should strengthen the leadership of the collection, use and management of local water conservancy construction funds. Departments of finance, development and reform, water conservancy, land tax, people's bank, supervision and auditing at all levels should perform their respective duties and do a good job in the collection, supervision and management of local water conservancy construction funds.

Article 17 The financial department shall strengthen the budget management of local water conservancy construction funds, improve the management system, actively organize income, scientifically and rationally arrange expenditures, speed up budget implementation, and ensure earmarking.

Eighteenth development and reform departments shall, in accordance with the relevant provisions of the state, strengthen the supervision and management of fixed assets investment projects in water conservancy construction.

Nineteenth water conservancy departments should strengthen the publicity of collecting local water conservancy construction funds and create a good collection and management environment.

Twentieth local tax authorities should be strictly in accordance with the provisions of these measures, timely and full collection of local water conservancy construction funds.

Article 21 The Treasury Department of the People's Bank of China shall strengthen the management of the revenue and expenditure process of local water conservancy construction funds, urge and inspect the tax collection organs to timely and fully pay the received funds into the state treasury, and timely handle the arrears and misappropriation of local water conservancy construction funds in accordance with the policies and regulations.

Twenty-second supervision and auditing departments should strengthen the supervision and inspection of the collection, allocation and use of local water conservancy construction funds. Units and individuals that arbitrarily reduce, postpone, exempt or occupy, intercept or misappropriate such illegal acts shall be investigated and dealt with according to law. Those suspected of committing a crime shall be handed over to judicial organs for handling according to law.

Article 23 The municipal people's governments shall formulate specific implementation rules according to these measures, and report them to the Provincial Department of Finance, the Provincial Development and Reform Commission, the Provincial Water Resources Department and the Provincial Local Taxation Bureau for the record.

Twenty-fourth approach by the Provincial Department of Finance in conjunction with the provincial development and Reform Commission, the provincial water resources department explained.

People's Network-Yantai cancels river maintenance and management fees and collects water conservancy construction funds.

Baidu Encyclopedia-Administrative Measures for Raising and Using Local Water Conservancy Construction Funds in Shandong Province