Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the water and soil conservation compensation fee, its collection process, and relevant policies. Group 1: Definition and Purpose - Non-tax revenue refers to income obtained by various government entities and organizations through the use of state power and resources, excluding tax revenue [1] - The water and soil conservation compensation fee is levied on entities that damage soil conservation facilities and vegetation, and it is specifically used for preventing and controlling soil erosion [3] Group 2: Collection and Payment Obligations - Since January 1, 2021, the tax authority is responsible for collecting the water and soil conservation compensation fee [4] - Entities and individuals engaging in production activities in areas prone to soil erosion must pay this fee if they damage conservation facilities [5] Group 3: Fee Standards - For general construction projects, the fee is charged at 1.4 yuan per square meter of land occupied [7] - During the construction phase of mineral resource extraction, the same rate applies [8] - For oil and gas extraction, the fee is 1.4 yuan per square meter per year based on the area occupied by production wells [9] - For other mineral resources, the fee is 0.3 yuan per ton based on the total amount extracted [10] - For activities like soil extraction and brick making, the fee is 0.5 yuan per cubic meter [11] Group 4: Exemptions - Certain projects, such as public welfare constructions and small-scale agricultural projects, are exempt from the water and soil conservation compensation fee [13] Group 5: Payment Process - Obligated parties must pay the fee before starting general construction projects or quarterly during the extraction phase [15] - The payment process involves confirming fee source information through the tax authority and completing the payment via the electronic tax bureau [17][18]

欢迎扫描下方二维码关注： 一、基本情况 （一）基本定义 水土保持补偿费是 对损坏水土保持设施和地貌植被、不能恢复原有水土保持功能的生产 建设单位和个人征收并主要用于水土流失预防治理的资金。 （二）历史沿革 日起，水土保持补偿费划转税务部门征收。 二、政策依据 （一）法律法规 1.《中华人民共和国水土保持法》； 2.《中华人民共和国水土保持法实施条例》。 （二）主要文件 1.《财政部 国家发展改革委 水利部 中国人民银行关于印发〈水土保持补偿费征收使用管 理办法〉的通知》（财综〔2014〕8号）； 1991年，中华人民共和国第七届全国人民代表大会常务委员会第二十次会议通过《中华 人民共和国水土保持法》，明确企业事业单位在建设和生产过程中必须采取水土保持措施， 对造成的水土流失负责治理。本单位无力治理的，由水利部门治理，治理费用由造成水土流 失的企业事业单位负担。 2010年12月25日，中华人民共和国第十一届全国人民代表大会常务委员会第十八次会议 对《中华人民共和国水土保持法》作了修订，其中第三十二条规定，开办生产建设项目或者 从事其他生产建设活动造成水土流失的，应当进行治理。在山区、丘陵区、风沙区以及水土 保 ...

Group 1 - The article discusses the obligation of individuals and units to pay soil and water conservation compensation fees when engaging in production and construction activities in areas prone to soil erosion, such as mountainous, hilly, and sandy regions [3][4][8] - It specifies that the compensation fee must be paid before the commencement of general production and construction projects, and for mining activities, it should be paid quarterly during the extraction period [7][8] - The article outlines the process for submitting and paying the compensation fees through a national electronic tax bureau, detailing the steps for tax declaration and payment [11][16] Group 2 - It emphasizes the importance of restoring soil and water conservation functions and the consequences of damaging conservation facilities and vegetation [3][4] - The article provides a timeline for fee payment, indicating that the county-level water administration department will determine the deadlines for other production and construction projects [9] - It includes instructions for accessing the tax payment system and completing the necessary declarations and payments [15][16]