Water conservancy construction fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. The management expenses of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and key protection projects of transnational rivers and border rivers in China shall be borne by the central and local governments. Employees of administrative institutions (including central administrative institutions in Anhui) pay 20 yuan local water conservancy construction fund every year, which is collected by financial departments at all levels. On-the-job employees of state-owned enterprises, joint-stock enterprises, collective enterprises, private enterprises, foreign-funded enterprises and other enterprises (including enterprises of the central government in Anhui) pay 20 yuan local water conservancy construction fund every year, which is collected by local tax authorities at all levels.