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].

欢迎扫描下方二维码关注： 一、基本情况 为解决农村电网改造还贷问题，经国务院批准，2001年，财政部印发《农网还贷资金征收使用管理办法》，对农网改造贷款"一省多 贷"（农网改造工程贷款由多个电力企业承贷）的省、自治区、直辖市，建立农网还贷资金。2018年，财政部印发《关于将国家重大水利 工程建设基金等政府非税收入项目划转税务部门征收的通知》（财税〔2018〕147号）， 明确自2019年1月1日起，将农网还贷资金划转 税务部门征收 。 二、政策依据 1.《财政部关于印发农网还贷资金征收使用管理办法的通知》（财企〔2001〕820号）； 2.《财政部关于农网还贷资金征收使用管理有关问题的通知》（财企〔2002〕266号）； 3.《财政部关于农网还贷资金征缴工作有关问题的通知》（财企〔2006〕347号）； 4.《财政部关于延续农网还贷资金等17项政府性基金政策问题的通知》（财综〔2007〕3号）； 5.《财政部关于对分布式光伏发电自发自用电量免征政府性基金有关问题的通知》（财综〔2013〕103号）； 6.《财政部关于将国家重大水利工程建设基金等政府非税收入项目划转税务部门征收的通知》（财税〔2018〕147号 ...