支持水利工程建设，一文了解国家重大水利工程建设基金及申报操作步骤

Core Viewpoint - The article provides a comprehensive overview of the National Major Water Conservancy Project Construction Fund, detailing its purpose, collection scope, standards, deadlines, and reporting procedures. Group 1: Fund Overview - The National Major Water Conservancy Project Construction Fund is established to raise funds for significant water conservancy projects, ensuring their smooth implementation and promoting sustainable economic and social development [3]. - The fund primarily supports projects like the South-to-North Water Diversion Project and addresses subsequent issues related to the Three Gorges Project [3]. Group 2: Collection Scope - The fund is collected based on the sales of electricity, which includes sales to power users by provincial power grid enterprises, sales after deducting reasonable line losses, and sales to subsidiaries and overseas [5]. - Additional sources include self-generated electricity by enterprises and sales from local independent grids, excluding sales from provincial grid enterprises to local independent grid enterprises [5]. Group 3: Collection Standards and Deadlines - Collection standards vary by province, ranging from 0 to 4.1934375 cents per kilowatt-hour, with Chongqing's rate set at 1.96875 cents per kilowatt-hour [6]. - The fund is collected monthly, with payment obligations due by the 15th of each month, and a final settlement required by March 31 of the following year for relevant enterprises [6]. Group 4: Exemptions and Reporting Procedures - Distributed photovoltaic power generation for self-use is exempt from the fund collection as per the Ministry of Finance's notification [6]. - The fund's reporting uses a standardized form, with specific steps outlined for electronic tax bureau submissions, including daily reporting and annual settlement processes [10][15].