Why pay the water conservancy construction fund? What is the tax basis?

Water conservancy construction fund is a government fund specially used for water conservancy construction, and its tax basis is not less than 15% of the funds collected from urban maintenance and construction tax.

According to the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds Article 4 Sources of local water conservancy construction funds:

(a) from the local government funds (fees, surcharges) to extract 3%. The local government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, local shared power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.

(two) cities with key flood control tasks should set aside not less than 15% of the urban maintenance and construction tax for urban flood control construction. The specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Cities with key flood control tasks are: Beijing, Tianjin, Shenyang, Panjin, Changchun, Jilin, Harbin, Qiqihar, Jiamusi, Zhengzhou, Kaifeng, Jinan, Hefei, Wuhu, Anqing, Huainan, Bengbu, Shanghai, Nanjing, Wuhan, Huangshi, Jingzhou, Nanchang, Jiujiang, Changsha, Yueyang, Chengdu, Guangzhou and Nanning.

(3) Funds for water conservancy projects and flood control facilities (funds, surcharges and handling fees) approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly incorporated into local water conservancy construction funds.

Article 5 Measures for the transfer of central water conservancy construction funds shall be formulated separately by the Ministry of Finance in conjunction with the State Planning Commission and the Ministry of Water Resources. Measures for the transfer of local water conservancy construction funds shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the measures for the transfer of central water conservancy construction funds and according to the actual conditions in various places.

Extended data:

According to Article 1 of the Notice on Exemption of Government Funds Related to Small and Micro Enterprises, from 20 15 1 to 20 17 12 3 1, the monthly sales or turnover of tax payment shall not exceed 30,000 yuan (including 30,000 yuan), and the tax shall be paid quarterly.

Article 2 Within three years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) are exempt from the employment security fund for the disabled.

Baidu Encyclopedia-Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds