Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 今天为大家介绍的是 —— 国家重大水利工程 建设基金 一 什么是国家重大水利工程建设基金？ 国家重大水利工程建设基金是为 筹集国家重大水利工程建设资金，确保国家重大水利工程建设的顺利实施，促进经济社会可 持续发展而设立的政府性基金。 主要作用为支持南水北调工程建设、解决三峡工程后续问题以及加强中西部地区重大水利工程建 设。 自2019年1月1日起，国家重大水利工程建设基金由税务部门负责征收。 二 征收范围 国家重大水利工程建设基金是对 销售电量 征收，具体包括： 若此前未认定费种信息 ，需要先点击 【新增申报信息】 ，或点击 【我要填表】 ，手动添加申报信息。根据实际情况录 入"征收项目""征收品目"等信息后，点击 【确定】 保存申报信息。 4. 勾选需要申 ...

二、政策依据 欢迎扫描下方二维码关注： 一、基本情况 国家重大水利工程建设基金是 国家为支持南水北调工程建设、解决三峡工程后续问题以及加强中西部地区重大水利工程建设设立的政 府性基金。 2009年，财政部会同发展改革委、水利部印发《国家重大水利工程建设基金征收使用管理暂行办法》（财综〔2009〕90号），明确利 用三峡工程建设基金停征后的电价空间，设立国家重大水利工程建设基金，对除西藏自治区以外的全国销售电量计征。2018年、2020年， 财政部分别印发《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）、《关于国 家重大水利工程建设基金、水利建设基金划转税务部门征收的通知》（财税〔2020〕9号）， 明确自2019年1月1日起，将原财政部专员 办征收的国家重大水利工程建设基金划转税务部门征收；自2020年1月1日起，将地方政府及有关部门征收的国家重大水利工程建设基金划 转税务部门征收。 7.《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）； 8.《国家税务总局关于国家重大水利工程建设基金等政府非税收 ...

Revenue Summary - In March, the national general public budget revenue reached 16,333 billion yuan, a year-on-year increase of 0.25% [2] - Tax revenue amounted to 11,101 billion yuan, showing a year-on-year decline of 2.2%, while non-tax revenue was 5,232 billion yuan, increasing by 5.9% [2] - The value-added tax for January to March totaled 20,467 billion yuan, with a year-on-year growth of 2.1% [2] - Personal income tax for January to March was 4,540 billion yuan, reflecting a year-on-year increase of 7.1% [2] Expenditure Summary - In March, the national general public budget expenditure was 27,719 billion yuan, a year-on-year increase of 5.7% [3] - By the end of March, fiscal expenditure had completed 24.5% of the annual budget progress [3] - Key expenditure areas such as social security and employment, health, education, and transportation showed significant progress, with growth rates of 30.8%, 27.4%, 25.2%, and 24.8% respectively [3] Central and Local Government Expenditure - Central government budget expenditure for January to March was 8,717 billion yuan, up 8.9% year-on-year, while local government expenditure was 64,098 billion yuan, increasing by 3.6% [4] - Future central fiscal expenditure is expected to maintain a strong trend, particularly in light of new fiscal reforms [4] Government Fund Budget - In March, the national government fund budget revenue saw a year-on-year decline of 11.7%, with land use rights revenue dropping by 16.5% [6] - Total government fund budget revenue for January to March was 9,247 billion yuan, down 11% year-on-year [6] - Government fund budget expenditure in March increased by 27.9% year-on-year, supported by the accelerated issuance of local government special bonds [7] Infrastructure Investment - Infrastructure investment in the first quarter grew by 5.8%, with water management and water transport investments increasing by 36.8% and 25.9% respectively [7] - The issuance of special bonds and long-term treasury bonds has accelerated, positively impacting infrastructure investment [7] Major Water Conservancy Projects - The national major water conservancy project fund budget for 2025 is set at 15.275 billion yuan, reflecting a growth of 7.6% [9] - Central government fund budget expenditure for major water conservancy projects is projected to grow by 29.2% [9]