Notice of the people's Government of Shaanxi Province on printing and distributing the Interim Measures for the collection and management of special funds for flood control and security and key water

Notice of the people's Government of Shaanxi Province on printing and distributing the Interim Measures for the collection and management of special funds for flood control and security and key water conservancy construction in Shaanxi Province Article 1 In order to strengthen flood control and security work, speed up the construction of key water conservancy projects and other agricultural infrastructure, and improve flood control and security and comprehensive agricultural production capacity, these measures are formulated according to the principle of "social water conservancy and social water conservancy" and the actual situation of our province. Article 2 These Measures shall apply to state organs at all levels in Shaanxi Province (including companies and enterprises exercising administrative functions), social organizations, institutions owned by the whole people, enterprises and individual industrial and commercial households. Article 3 Special funds for flood control and security and key water conservancy construction (hereinafter referred to as special funds) shall be used for flood control and security, key water conservancy projects and agricultural infrastructure construction. Fourth governments at all levels should strengthen leadership, do a good job in publicity and education, enhance the awareness of water conservancy and flood control and the basic concept of agriculture in the whole society, and support the collection and management of special funds. Chapter I General Provisions Article 5 Special funds shall be levied on enterprises and individual industrial and commercial households at all levels in the province according to the following standards:

(1) Productive enterprises such as extractive industries, manufacturing industries, urban water supply, electric power, steam, hot water, gas and construction, transportation and other industries are levied at 1‰ of sales or turnover.

(II) Posts and telecommunications, commerce, catering, material supply and marketing and warehousing, real estate, public utilities, residents' services, tourism, advertising, cultural entertainment, information consulting services, technical services and other industries that serve production and life shall be levied at 2‰ of sales or turnover.

Private enterprises and individual industrial and commercial households are levied at 2‰ of actual sales or turnover.

(three) the financial industry is charged at 2‰ of loan interest income, and the insurance industry is charged at 2‰ of insurance premium income.

The special funds paid by the above units can be included in the cost. Article 6 The extra-budgetary income of institutions, organs and organizations at all levels in the province shall be levied at 5% of the total amount.

Extrabudgetary funds of administrative and public institutions shall be assessed in accordance with different forms of budget management:

(a) the extra-budgetary income obtained by the administrative unit and the administrative charge not included in the budget management shall be collected in full.

(two) the business income obtained by the institutions that implement full budget management shall be assessed according to the balance after deducting the quota approved by the financial department to offset the business expenses that are insufficient in the budget.

(3) The business income (excluding government funds) obtained by the differential budget management and self-supporting institutions and social organizations shall be assessed according to the employee incentive fund and employee welfare fund extracted from the balance of income and expenditure.

(four) all kinds of funds (except donations), additional and special business expenses that are not included in the budget management, unless otherwise stipulated by the provincial government, shall be fully shared according to the income of the current year. Article 7 Employees in party and government organs, institutions, social organizations and various enterprises at all levels in the province shall be approved according to the total income of the previous year, and if the average monthly salary and salary income reach above 500 yuan, they shall be approved according to 10% of 500 yuan. Eighth non-agricultural construction requisition (occupation) of cultivated land, the state, collective and individual shall pay special funds.

(1) Units owned by the whole people, rural collective units and individuals who are not in the village requisition (occupy) professional vegetable fields for construction, and the payment standard is: 7,000 yuan to 1 10,000 yuan per mu in the suburbs of Xi; Baoji City, Xianyang City, Tongchuan City, Weinan City suburbs 5000 yuan to 7000 yuan per mu; Other counties (cities, districts) suburbs and industrial and mining areas of 3000 yuan to 5000 yuan per mu; Village collectives and individual farmers who occupy professional vegetable fields to run enterprises shall be assessed according to 70% of the above standards; Individual farmers in the village occupy professional vegetable fields to build houses, and they will be levied by half according to the above standards.

(2) Payment standard for requisition (occupation) of irrigated land: 2,000 yuan per mu for units owned by the whole people, non-village collective units and individuals; Enterprises run by village collectives and individual farmers, per mu 1200 yuan; Farmers in this village build houses individually, and 600 yuan is levied per mu.

(3) Payment standard for requisition (occupation) of paddy fields: 2,500 yuan per mu for units owned by the whole people, non-village collective units and individuals; Village collective and individual enterprises, per mu 1500 yuan; Farmers in this village build houses individually, and 700 yuan is levied per mu.

(4) Payment standard for requisition (occupation) of dry land: per mu 1 10,000 yuan for units owned by the whole people, non-village collective units and individuals; The village collective, individual enterprises and individual farmers to build houses, 500 yuan per mu. Chapter II Scope and Standards of Collection Article 9 Special funds shall be collected by local tax authorities at all levels. The special funds to be paid for the expropriation (occupation) of cultivated land for non-agricultural construction shall be levied by the agricultural tax department of the financial department. Foreign-invested enterprises, central departments and units in Shaanxi, and individual industrial and commercial households collected and managed by the State Taxation Bureau pay special funds and entrust the State Taxation Bureau to collect them.

The payment, declaration and storage of special funds shall be handled by the state treasury at all levels and specialized banks. All relevant departments should actively cooperate and jointly do a good job in the collection and management, and shall not be withheld or misappropriated. Article 10 When collecting special funds, all tax authorities must uniformly use the special payment vouchers printed by the Provincial Department of Finance and the Provincial Local Taxation Bureau. Special payment vouchers shall be managed by the finance department at the same level.