(1) Sources of provincial water conservancy construction funds:
1. Withdraw 3% from government funds (fees and surcharges) collected by the province. Government funds (fees and surcharges) that should be drawn from water conservancy construction funds include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local traffic and public security departments, electric power construction funds, market management fees, individual industrial and commercial management fees, and land acquisition management fees.
Government funds (fees and surcharges) collected by the province include the above-mentioned parts paid by cities and counties.
2 approved by the provincial people's government from other channels to transfer funds for the construction of water conservancy facilities.
(2) Sources of funds for water conservancy construction in cities and counties:
1. 3% of government funds (fees and surcharges) collected by cities and counties. Government funds (fees and surcharges) from which water conservancy construction funds should be drawn include the projects listed in the first paragraph of this article and the supporting fees for municipal facilities.
Government funds (fees and surcharges) collected by cities and counties include the part turned over by lower levels.
2. Set aside 15% of the urban maintenance and construction tax levied by cities with key flood control tasks for flood control construction in their cities.
Cities with key flood control tasks include Guangzhou, Shenzhen, Zhuhai, Shantou, Shaoguan, Heyuan, Meizhou, Huizhou, Shanwei, Dongguan, Zhongshan, Jiangmen, Foshan, Yangjiang, Zhanjiang, Maoming, Zhaoqing, Qingyuan, Chaozhou, Jieyang and Yunfu, as well as other cities with key flood control tasks determined by the provincial people's government.
Cities with heavy flood control tasks in county towns shall be determined by the Municipal People's Government.
3 water conservancy facilities construction funds transferred from other channels with the approval of the people's government of the city or county. Fifth provincial water conservancy construction fund transfer measures shall be formulated separately by the Provincial Department of Finance in conjunction with the Provincial Planning Commission and the Provincial Water Resources Department with reference to the central water conservancy construction fund transfer measures. Measures for the transfer of water conservancy construction funds in cities and counties shall be formulated by the financial departments of cities and counties in conjunction with plans at the same level and water conservancy departments with reference to provincial water conservancy construction funds. Article 6 The water conservancy construction fund shall be specially used for new key water conservancy construction projects such as flood control, drainage, irrigation, seawall, hydrological facilities construction, and three-prevention (flood control, wind prevention and drought resistance) communication information system infrastructure. The original water conservancy project construction meets the safety standards; River planning and management; Construction of key projects for soil erosion prevention and control; Construction of flood control facilities in key cities for flood control; Maintenance of water conservancy projects; Other water conservancy projects approved by the people's governments of provinces, cities and counties. Seventh water conservancy construction funds belong to government funds, which are included in the financial budget management and earmarked. At the beginning of each year, the water conservancy departments at all levels shall submit the annual fund use plan to the finance department at the same level according to the water conservancy construction plan and the safety standard construction plan, and allocate funds after being audited by the finance department at the same level. Among them, the water conservancy construction funds for the capital construction of water conservancy projects should be included in the capital construction investment plans at all levels respectively. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year.
The water conservancy construction fund arranged for water conservancy projects with remarkable economic benefits can be used in a paid rolling way. The relevant procedures for the paid use of water conservancy construction funds shall be handled by the unit using the funds to the financial department. Eighth financial departments should establish and improve the water conservancy construction fund revenue and expenditure accounting and daily management system; The planning department shall review the water conservancy capital construction projects. The water conservancy department shall, in accordance with the financial affiliation, prepare the final accounts of the water conservancy construction fund at the end of the year; Belong to the basic construction expenditure, but also in accordance with the provisions of the preparation of basic construction financial accounts, reported to the finance department at the same level for approval. Article 9 No department or unit may raise the collection standard of water conservancy construction funds, expand the scope of use, and may not intercept, occupy or misappropriate them. Finance, planning and auditing departments at all levels should strengthen supervision and inspection of the management and use of water conservancy construction funds. Tenth after the collection of water conservancy construction funds, the people's governments at all levels shall not reduce the investment in water conservancy construction funds. Eleventh local people's governments at all levels should take effective measures to ensure that the water conservancy construction fund is fully collected, well managed and used, and earmarked. Article 12 These Detailed Rules shall come into force from 1 99865438+1October1day to 20 20 10 65438+2+February 3 1 day. Thirteenth cities and counties can formulate management measures for raising and using water conservancy construction funds according to these detailed rules and local actual conditions, and report them to the finance, planning and water conservancy departments at the next higher level for the record. Fourteenth the detailed rules for the implementation shall be interpreted by the Provincial Department of Finance in conjunction with the Provincial Planning Commission and the Provincial Water Resources Department.