一图了解|大中型水库移民后期扶持基金
蓝色柳林财税室·2026-03-14 08:04

Tax Collection Scope - The tax is levied on all electricity sold by provincial power grid enterprises within their respective regions, with certain exemptions including self-consumed electricity from distributed photovoltaic generation, electricity sold between provincial grid enterprises, agricultural production electricity, and other electricity approved for exemption by the State Council [3][4]. Tax Collection Standards - As of July 1, 2017, the collection standard for the post-relocation support fund for large and medium-sized reservoirs in Zhejiang Province has been reduced from 8.3 cents per kilowatt-hour to 6.2 cents per kilowatt-hour [3]. Tax Collection Period - The tax is collected monthly, with taxpayers required to declare and pay by the 15th of each month. A final reconciliation based on actual sales and self-consumed electricity must be completed by March 31 of the following year [3]. Declaration Method - Taxpayers must log into the electronic tax bureau, select the appropriate tax declaration options, and fill out the "Electricity Non-Tax Revenue Detail Information Collection Form" if applicable. After confirming the information, they can submit the form [4].

一图了解|大中型水库移民后期扶持基金 - Reportify