Core Viewpoint - The article provides a comprehensive overview of the non-tax revenue, specifically focusing on the "Air Defense Underground Construction Fee" and its related policies, payment processes, and exemptions. Group 1: Definition and Scope - The "Air Defense Underground Construction Fee" is a fee charged for the construction of air defense underground facilities when certain geological or spatial constraints prevent their simultaneous construction with new civilian buildings in key urban areas [2][3]. - The fee is applicable to construction projects that are required to build air defense basements but cannot do so due to specific limitations [5][8]. Group 2: Payment Obligations - Construction units that are unable to build the required air defense basements due to geological conditions or other constraints must apply for an exemption and pay the fee as approved by the relevant civil defense authority [8][9]. - The fee is calculated based on the area of the required air defense basement multiplied by the established fee standard [10]. Group 3: Fee Standards - The fee standards vary by region, with specific rates set for different categories of areas in Chongqing: - Class 1 area: 45 yuan per square meter - Class 2 area: 35 yuan per square meter - Class 3 area: 25 yuan per square meter [10][11]. Group 4: Exemptions - Certain projects are exempt from the fee, including industrial plants, government-subsidized housing, temporary buildings, and projects that restore buildings damaged by disasters [13][14]. - Economic housing projects with an average unit size of 60 square meters or less are also exempt, while larger units are subject to reduced fees [14][15]. Group 5: Payment Process - The payment process involves submitting an application through the electronic tax bureau or in person at tax service halls, with specific steps outlined for fee declaration and payment [18][21].

欢迎扫描下方二维码关注： 一、基本情况 防空地下室易地建设费， 是指在人防重点城市的市区（直辖市含近郊区） 新建民用建筑 ，因条件限制不能同步配套建设防空地下室，由建设单位提出 易地建设申请 ，经有批准权限 的人防主管部门批准后，按应建防空地下室的建筑面积和规定的易地建设费标准缴纳的建设 费用。 2020年12月，《财政部关于水土保持补偿费等四项非税收入划转税务部门征收的通知》 （财税〔2020〕58号）印发， 明确自2021年1月1日起，将防空地下室易地建设费划转税务 部门征收 。随后，《国家税务总局关于水土保持补偿费等政府非税收入项目征管职责划转有 关事项的公告》（国家税务总局公告2020年第21号）印发，明确了具体的征管事项。 二、政策依据 （一）基本法律 《中华人民共和国人民防空法》。 （二）主要文件 1.《国家发展计划委员会 财政部 国家国防动员委员会 建设部印发〈关于规范防空地下室 易地建设费收费的规定〉的通知》（计价格〔2000〕474号）； 2.《国家国防动员委员会 国家发展计划委员会 建设部 财政部关于颁发〈人民防空工程建 设管理规定〉的通知》（国人防办字〔2003〕18号）； 3.《财政部 ...