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]

Group 1 - The core concept of soil and water conservation compensation fee is to charge production and construction units and individuals for damage to soil and water conservation facilities and vegetation, which cannot restore the original soil and water conservation functions, with the funds primarily used for soil erosion prevention and control [2][3] - The legal basis for the compensation fee includes the "Soil and Water Conservation Law of the People's Republic of China" and its implementation regulations [6] - The compensation fee was officially established in 1991 and has undergone several revisions, with the latest significant update in 2010, which mandated the payment of the fee for projects causing soil erosion in designated areas [3][4] Group 2 - The scope of the compensation fee includes production and construction activities in mountainous, hilly, and sandy areas, where damage to soil conservation facilities occurs [9] - The fee is assessed based on land area for general construction projects, with rates varying by region: up to 1.4 yuan per square meter in the eastern region, 1.5 yuan in the central region, and 1.7 yuan in the western region [10] - For resource extraction, the fee is calculated based on the area occupied during construction and the volume extracted during operations, with specific rates for different types of resources [12][13] Group 3 - Certain public welfare projects, such as schools and hospitals, are exempt from the compensation fee, as well as small-scale agricultural projects and military facilities [15][16] - Payment obligations for the compensation fee must be fulfilled before the commencement of construction for general projects, while resource extraction projects have specific payment schedules based on construction and extraction phases [19][20] Group 4 - The collected compensation fees are included in the general public budget management, shared between central and local governments at a ratio of 1:9 [22]

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]