什么是国家重大水利工程建设基金?
蓝色柳林财税室·2025-07-11 09:08

Core Viewpoint - The National Major Water Conservancy Project Construction Fund is established by the government to support major water conservancy projects, including the South-to-North Water Diversion Project and the Three Gorges Project, as well as to strengthen the construction of major water conservancy projects in the central and western regions of China [2]. Summary by Sections Basic Information - The fund was established in 2009, with the Ministry of Finance, the National Development and Reform Commission, and the Ministry of Water Resources issuing the "Interim Measures for the Collection and Use Management of the National Major Water Conservancy Project Construction Fund" [2]. - The fund is collected from the sales of electricity across the country, excluding the Tibet Autonomous Region, utilizing the price space from the cessation of the Three Gorges Project construction fund [2]. Collection Regions - The fund is raised nationwide, excluding the Tibet Autonomous Region [5]. Collection Standards - The collection standard varies from 0 to 4.1934375 cents per kilowatt-hour, depending on different provinces, autonomous regions, and municipalities [7]. Reporting Method - The fund is reported using a unified "Non-Tax Revenue General Declaration Form," and relevant power grid enterprises are responsible for collection and reporting to tax authorities [7]. Collection Period - The fund is collected monthly, with provincial power grid enterprises required to report and pay by the 15th of each month [7]. Preferential Policies - Certain policies exempt distributed photovoltaic power generation's self-consumed electricity from the fund [8]. - The collection standards have been reduced multiple times, including a 25% reduction in 2017 and 2018, and a 50% reduction starting from July 1, 2019 [10][11][12]. Budget Management - The fund is classified under government budget revenue, with contributions from provinces directly benefiting from the South-to-North Water Diversion and Three Gorges projects being fully submitted to the central treasury [13].