什么是水利建设基金？

Basic Information - The Water Conservancy Construction Fund consists of the Central Water Conservancy Construction Fund and local water conservancy construction funds, established under the Flood Control Law of the People's Republic of China for the maintenance and construction of flood control and water conservancy projects [2][5]. Policy Basis Legal Regulations - The primary legal framework is provided by the Flood Control Law of the People's Republic of China [3]. Major Documents - Key documents include: 1. Notice on the Management Measures for the Collection and Use of the Water Conservancy Construction Fund (2011) [4] 2. Notice on Expanding the Exemption Scope of Certain Government Funds (2016) [4] 3. Notice on the Cancellation and Adjustment of Certain Government Fund Policies (2017) [4] 4. Notice on the Transfer of the National Major Water Conservancy Project Construction Fund to Tax Authorities (2020) [4] 5. Announcement on the Transfer of Management Responsibilities for Non-Tax Revenue Projects (2020) [4] 6. Notice on Policies Related to the Civil Aviation Development Fund (2020) [4] 7. Notice on Amendments to Certain Document Provisions (2023) [4] Budget Management - The Water Conservancy Construction Fund is classified as a government fund and is included in the general public budget revenue, specifically under the category of "Water Conservancy Special Revenue" [7]. Preferential Policies - Taxpayers with monthly sales or operating income not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from the Water Conservancy Construction Fund [8].