支持农村电网改造！一文了解农网还贷资金

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the agricultural network loan repayment fund, its collection methods, standards, and reporting processes [1][2]. Group 1: Agricultural Network Loan Repayment Fund - The agricultural network loan repayment fund is a government fund collected from electricity users in provinces, autonomous regions, and municipalities to repay loans for rural power grid renovation [3]. - Since January 1, 2019, the tax authorities have been responsible for collecting the agricultural network loan repayment fund [4]. Group 2: Collection Methods and Standards - The fund is collected based on the electricity consumption of users in the relevant regions, specifically at a rate of 0.02 yuan per kilowatt-hour [5][6]. - The collection occurs monthly, with companies required to report and pay by the 15th of each month [7]. Group 3: Exemptions and Special Policies - Certain categories of electricity usage are exempt from the fund, including agricultural irrigation, disaster relief, and specific fertilizer production [7]. - For state-owned key coal enterprises and certain nuclear facilities, the fund is charged at a reduced rate of 0.003 yuan per kilowatt-hour [7]. Group 4: Reporting and Payment Process - Payments can be made through the electronic tax bureau or in person at tax service halls, with detailed steps provided for electronic submissions [8][11]. - After completing the declaration, users can pay the fund and obtain relevant receipts through the tax bureau system [11].