Core Points - The article discusses the non-tax revenue, specifically focusing on the Large and Medium-sized Reservoir Resettlement Support Fund, which is established to assist rural migrants affected by large and medium-sized reservoirs in solving their production and living issues, promoting sustainable economic and social development in the reservoir and resettlement areas [1][3]. Group 1: Fund Overview - The Large and Medium-sized Reservoir Resettlement Support Fund is a government fund aimed at supporting rural migrants from large and medium-sized reservoirs [3]. - The fund was collected by the tax authorities starting from January 1, 2019 [4]. Group 2: Collection Scope - The fund is collected from provincial power grid enterprises based on the total electricity sold within their respective provinces, with certain exemptions such as distributed photovoltaic self-consumed electricity and agricultural production electricity [5]. Group 3: Collection Standards and Procedures - In Chongqing, the collection standard is set at 6.225 cents per kilowatt-hour (0.006225 yuan per kilowatt-hour) [6]. - The fund is to be declared and paid monthly, with the deadline for declaration being the 15th of each month, and a final settlement by March 31 of the following year based on actual sales and self-consumed electricity [6][10]. Group 4: Declaration and Payment Methods - The declaration for the fund is done using the "General Non-Tax Revenue Declaration Form," and can be submitted through the electronic tax bureau or in person at tax service halls [6][11]. - The electronic declaration process involves logging into the electronic tax bureau, selecting the appropriate options, and submitting the declaration [8][10].

Group 1 - The Central Reservoir Resettlement Support Fund includes three funds: the Large and Medium-sized Reservoir Resettlement Support Fund, the Inter-provincial Large and Medium-sized Reservoir Fund, and the Three Gorges Reservoir Fund, established based on various regulations to support the livelihoods of reservoir resettlers and infrastructure development in resettlement areas [3][4] - The fund is collected from electricity users or those with power generation income from inter-provincial large and medium-sized reservoirs, aimed at addressing the economic development and other issues faced by reservoir resettlers [3][4] Group 2 - The collection scope of the Large and Medium-sized Reservoir Resettlement Support Fund applies nationwide, excluding the Tibet Autonomous Region, and is charged to provincial grid enterprises based on the total electricity sold within their respective regions [5] - The Inter-provincial Large and Medium-sized Reservoir Fund is collected from power generation facilities with a capacity of 25,000 kW or more, while the Three Gorges Reservoir Fund is based on the actual electricity sold by the Three Gorges power station [6] Group 3 - The collection standards for the Large and Medium-sized Reservoir Resettlement Support Fund vary by region, ranging from 1.425 cents to 6.225 cents per kWh, while the Inter-provincial Large and Medium-sized Reservoir Fund and the Three Gorges Reservoir Fund are both capped at 8 cents per kWh [7] Group 4 - The application for the Central Reservoir Resettlement Support Fund is standardized using the "General Non-tax Revenue Declaration Form," with payers required to declare and pay through self-declaration, while relevant grid enterprises handle the collection on behalf of the tax authorities [8] - The fund is collected monthly, with declarations and payments due by the 15th of each month [8] Group 5 - Annual reconciliation of the Central Reservoir Resettlement Support Fund is to be completed by the end of March of the following year based on actual electricity sales [9] Group 6 - The fund provides exemptions for distributed photovoltaic power generation self-consumed electricity, as per the relevant notification from the Ministry of Finance [10] Group 7 - The Central Reservoir Resettlement Support Fund is classified as a government fund, with revenues fully allocated to the central treasury under specific budget categories [11]