Under what circumstances can the water conservancy construction fund be exempted?

If the payer suffers heavy losses due to accidents or natural disasters, it shall be reduced or exempted within a certain period of time with the approval of the people's government of the autonomous region; Due to production and operation difficulties, unable to pay the local water conservancy construction fund, approved by the people's Government of the autonomous region, within a certain period of time to give relief; Due to temporary production and operation difficulties, temporarily unable to pay the local water conservancy construction fund, can apply to the financial department and the tax department, the financial department at the same level in conjunction with the tax department for approval. The extension period shall not exceed 6 months within one year.

First, the water conservancy fund is a special fund for water conservancy construction, which consists of the central water conservancy construction fund and the 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, management, maintenance and construction of small and medium-sized rivers and lakes, and special funds for structural adjustment of industrial enterprises are cancelled.

Two. Notice of Caishui [2017] No.51on lowering the collection standard of national major water conservancy project construction funds and large and medium-sized reservoir resettlement support funds.

People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, National Development and Reform Commission, Ministry of Water Resources, South-to-North Water Diversion Office of the State Council, Three Gorges Office of the State Council, Financial Ombudsman Offices of the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the Central Government, State Grid Corporation, China Southern Power Grid Co., Ltd. and Inner Mongolia Autonomous Region Electric Power Co., Ltd.:

In order to further reduce the burden on enterprises and promote the development of the real economy, with the consent of the State Council, the relevant matters concerning lowering the collection standard of the national major water conservancy project construction fund and the large and medium-sized reservoir resettlement support fund are hereby notified as follows:

1, reduce the collection standard of national major water conservancy project construction funds and large and medium-sized reservoir resettlement support funds by 25%. After lowering the collection standard, the collection management, income division and scope of use of the two government funds are still implemented according to the existing regulations.

2, the financial departments at all levels should earnestly do a good job in funding, properly arrange the budgets of relevant departments and units, to ensure that they perform their duties according to law, and actively support the development of related undertakings.

3, all regions and relevant departments and units should be in accordance with the provisions of this notice, timely formulate relevant supporting measures to ensure that the above policies are put in place.

Notice on Cancelling Special Funds for Structural Adjustment of Industrial Enterprises: Finance Departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, Financial Ombudsman Offices of the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the Central Government, State Grid Corporation, China Southern Power Grid Co., Ltd. and Inner Mongolia Electric Power Co., Ltd.;

In order to further reduce the burden on enterprises and promote the development of the real economy, with the consent of the State Council, the relevant matters concerning the cancellation of special funds for structural adjustment of industrial enterprises are hereby notified as follows:

First, cancel the special funds for structural adjustment of industrial enterprises (hereinafter referred to as special funds).

Two, the Ministry of Finance in the provinces (autonomous regions and municipalities) financial Ombudsman's office should be in 20 17 September 30 to complete the settlement of special funds. The settlement income of special funds shall be turned over to the state treasury in full according to the channels stipulated by the Ministry of Finance.

Three, after the cancellation of special funds, the Ministry of Finance will be in accordance with the decision-making arrangements of the State Council and the relevant policies and regulations, through the special incentive fund for industrial enterprise structure adjustment, support the iron and steel coal industry to resolve the problem of excess capacity in the process of employee placement.

Four, this notice shall come into force as of July 20th 1 year. Notice of the Ministry of Finance on Relevant Issues Concerning the Collection of Special Funds for the Structural Adjustment of Industrial Enterprises (Caishui [2016] No.6) shall be abolished at the same time.