可再生能源发展基金
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@电力能源类非税收入缴费人 这份汇算清缴指南请查收
蓝色柳林财税室· 2026-03-30 09:55
Core Viewpoint - The article provides a comprehensive guide on the non-tax revenue settlement and clearance process for the electricity sector, emphasizing the importance of compliance with deadlines and regulations for various funds related to water conservancy and renewable energy [2][5]. Group 1: Non-Tax Revenue Types - The non-tax revenues that need to be settled include the National Major Water Conservancy Project Construction Fund, Renewable Energy Development Fund, Large and Medium-sized Reservoir Resettlement Support Fund, and Inter-provincial Large and Medium-sized Reservoir Area Fund [2][3]. Group 2: Entities Required to Settle - Entities required to complete the settlement include provincial power grid enterprises, local independent power grid enterprises, self-owned power plants, reservoirs, and hydropower stations [3]. Group 3: Settlement Deadline - The deadline for the annual settlement of non-tax revenues is March 31 of the following year, with the specific deadline for the 2025 fiscal year set for March 31, 2026 [4]. Group 4: Policy Basis for Settlement - The settlement process is governed by several regulations, including the Interim Measures for the Collection and Use of the National Major Water Conservancy Project Construction Fund and the Interim Measures for the Collection and Use of the Renewable Energy Development Fund, among others [5]. Group 5: Electronic Tax Bureau Submission Process - The submission process for the settlement can be completed through the electronic tax bureau, where users must log in and navigate to the non-tax revenue declaration section, following specific steps to ensure accurate reporting [6][8].
保障能源安全 一文了解可再生能源发展基金
蓝色柳林财税室· 2025-09-03 14:22
Core Viewpoint - The article provides a comprehensive overview of the Renewable Energy Development Fund, detailing its purpose, collection scope, payment standards, and submission processes for electricity users in China [2][3][4]. Group 1: Overview of Renewable Energy Development Fund - The Renewable Energy Development Fund is established to promote the development and utilization of renewable energy, improve energy supply, and ensure energy security, as per the Renewable Energy Law of the People's Republic of China [3]. - The fund includes special funds arranged in the national fiscal public budget and additional income collected from electricity users [3]. Group 2: Collection Scope - The collection scope includes electricity sold by provincial grid enterprises to users, electricity sold to foreign entities, self-generated electricity by enterprises, and electricity sold by local independent grids [5][6]. Group 3: Payment Obligations - The main payers are electricity users across the country (excluding Tibet) and self-generating enterprises, with provincial grid enterprises or local independent grid enterprises acting as agents for collection [6]. Group 4: Collection Standards - In Chongqing, the renewable energy price surcharge for all sales (excluding residential and agricultural use) is set at 1.9 cents per kilowatt-hour, while for residential use, it is 0.1 cents per kilowatt-hour [6]. Group 5: Submission Deadlines and Methods - Payments must be declared monthly, with a final settlement due by March 31 of the following year [6]. - Enterprises can submit payments through the tax service hall or the electronic tax bureau, with specific steps outlined for the submission process [11][13].