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].

Group 1 - The article discusses the management and collection of rural power grid repayment funds, initiated by the Ministry of Finance in 2001 to address loan repayment issues for rural power grid renovations [2][4]. - In 2018, a notification was issued to transfer the collection of these funds to the tax department starting from January 1, 2019 [2][4]. Group 2 - The collection method is based on the electricity consumption of users in provinces, autonomous regions, and municipalities that have multiple loans for rural power grid renovations [5][6]. - The standard for collecting rural power grid repayment funds is set at 0.02 yuan per kilowatt-hour [8]. Group 3 - The funds must be reported using the "General Declaration Form for Non-Tax Revenue," and provincial power enterprises are responsible for collection and reporting to the tax department [9]. - The collection period for these funds is monthly, with a deadline for reporting and payment set for the 15th of each month [10]. Group 4 - There is a preferential policy that exempts distributed photovoltaic power generation self-consumption from the rural power grid repayment fund [11]. - The income from these funds is classified under government revenue and included in the government fund budget [12].