Article 1 In order to speed up the water conservancy construction in our province, further improve the comprehensive ability of flood control, typhoon prevention and drought resistance, agricultural drought and flood protection, stable and high yield and comprehensive development and utilization of water resources, and enhance the support and guarantee of water conservancy for economic and social development. According to the provisions of the Ministry of Finance, the National Development and Reform Commission and the Ministry of Water Resources, the Measures for the Administration of Raising and Using Water Conservancy Construction Funds (Caizong [2011] No.2) are formulated in combination with the actual situation in Zhejiang.

Article 2 Zhejiang Local Water Conservancy Construction Fund is a special fund for local water conservancy construction in our province, which belongs to the government fund.

Article 3 Local water conservancy construction funds shall be managed in accordance with the principle of "graded collection and graded use". The revenue and expenditure of local water conservancy construction funds are included in the budget management of government funds, which are earmarked for special purposes, and the year-end balance is carried forward to the next year.

Article 4 Sources of local water conservancy construction funds:

(a) from all levels of vehicle tolls (limited to government loans), urban infrastructure supporting fees (including urban municipal infrastructure supporting fees and market town supporting facilities construction fees), land acquisition management fees and other three administrative fees and government fund income to extract 3%.

(two) the part collected from enterprises, institutions and individual operators:

1. Enterprises, institutions and individual operators with sales income or operating income shall collect local water conservancy construction funds at 1‰ of the sales income or operating income of the previous year;

2. Banks (including credit cooperatives) levy local water conservancy construction funds at 0.6‰ of the interest income of the previous year, and insurance companies levy them at 0.6‰ of the premium income of the previous year;

3. Trust and investment companies, securities companies, futures companies, financial leasing companies, finance companies and other non-bank financial institutions shall levy local water conservancy construction funds according to the business income of the previous year 1‰.

(3) Every year, 265 million yuan is allocated from the central financial transfer payment funds for the reform of refined oil prices and taxes and fees in our province, which will be included in the provincial local water conservancy construction fund. The specific measures for Ningbo to arrange local water conservancy construction funds from provincial-level transfer payment funds for refined oil prices and tax and fee reforms are determined by Ningbo, and other regions will no longer arrange local water conservancy construction funds from provincial-level transfer payment funds for refined oil prices and tax and fee reforms.

(4) For cities with key flood control tasks and serious shortage of water resources, not less than 15% of the urban maintenance and construction tax shall be set aside for urban flood control and water source project construction, and the specific proportion shall be determined by the relevant municipal and county (city) people's governments.

Cities with key flood control tasks are: Hangzhou, Tonglu County and jiande city; Ningbo City, Yuyao City, Fenghua City and Ninghai County; Wenzhou City, Yueqing City, Ruian City, Yongjia County and Cangnan County; Huzhou City, Deqing County and Changxing County; Jiaxing City, pinghu city; Shengzhou city; Jinhua City, Lanxi City and Yiwu City; Quzhou City, Jiangshan City; Taizhou City, Linhai City and Wenling City; Lishui City, qingtian county City, Jinyun County and Songyang County.

The cities with serious shortage of water resources are Cixi City and Xiangshan County. Yueqing City and Dongtou County; Jiaxing City, Haiyan County, Haining City and Tongxiang City; Yiwu and Yongkang; Zhoushan City, Daishan County and Shengsi County; Taizhou City, Wenling City, Yuhuan County and Sanmen County.

Fifth local water conservancy construction funds collected from enterprises, institutions and individual operators shall be collected by local tax authorities at all levels, and the funds shall be turned over to the finance at the same level in full.

The specific measures for the collection and reduction of local water conservancy construction funds shall be formulated separately by the Provincial Department of Finance and the Provincial Local Taxation Bureau.

Article 6 Local water conservancy construction funds collected from enterprises, institutions and individual operators at all levels (excluding Ningbo) shall be uniformly turned over to the province at the ratio of 15% and incorporated into provincial local water conservancy construction funds.

Article 7 The scope of use of local water conservancy construction funds:

(a) Qiantang River, Oujiang River and other eight major river basins and their tributaries, rural rivers and other rivers and lakes;

(2) Strengthening dangerous reservoirs, seawalls and sluices;

(3) Construction of urban flood control facilities;

(four) water resources protection and development and utilization project construction;

(5) Construction of soil erosion prevention and control projects;

(six) rural drinking water and irrigation water-saving renovation project construction;

(seven) the maintenance and renovation of water conservancy projects;

(8) Emergency flood control;

(9) Demonstration and popularization of water conservancy science and technology;

(ten) the construction of water conservancy projects such as farmland water conservancy and rural hydropower;

(eleven) other water conservancy projects approved by the people's government at the same level.

Eighth water administrative departments at all levels shall, according to the water conservancy construction plan, prepare the annual expenditure budget of local water conservancy construction funds, which shall be included in 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, the actual collection and storage of funds and the annual implementation plan of water conservancy projects. Local water conservancy construction funds used for fixed assets investment projects shall be included in the fixed assets investment plan, and those involving provincial public construction investment shall be included in the provincial public construction investment plan.

Water administrative 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.

Article 9 No department or unit may levy, reduce, exempt or postpone local water conservancy construction funds without authorization, and it is strictly forbidden to occupy, intercept or misappropriate local water conservancy construction funds. Finance, development and reform, water conservancy, auditing and other departments at all levels should strengthen supervision and inspection of the collection, allocation and use of local water conservancy construction funds. In violation of the provisions, in accordance with the "Zhejiang province non tax revenue management regulations" to investigate and deal with.

Article 10 The municipal and county (city) people's governments may formulate specific implementation measures according to these rules 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.

Article 11 These Detailed Rules shall be implemented from 20 1 110/0/0/day to February1day in 2020. Notice of Zhejiang Provincial Department of Water Resources and Zhejiang Provincial Department of Finance on the Implementation Opinions on the Management Measures for the Collection and Use of Special Funds for Water Conservancy Construction (Zhejiang Cainong [1994] 13) and Notice of Zhejiang Provincial People's Government on Printing and Distributing the Implementation Measures for the Collection and Use of Water Conservancy Construction Funds in Zhejiang Province (Zhejiang Zheng [1997]65438+) Notice of Zhejiang Local Taxation Bureau on Adjusting the Collection Standard of Special Funds for Water Conservancy Construction (Zhejiang Cainong [1999] 146, Zhejiang Local Taxation Bureau No.3 [1999] No.56), Notice of Zhejiang Provincial Department of Finance and Hangzhou Central Branch of Zhejiang Local Taxation Bureau on Adjusting the Collection Ratio of Special Funds for Water Conservancy Construction (Zhejiang Cainong Word)